Algumas opções de tributação conferidas ao sujeito passivo em sede de IRS
: análise da motivação do legislador e das consequências jurídico-fiscais

  • Sandra Filipa da Silva Martins (Student)

Student thesis: Master's Thesis


The Personal Income Tax Code contains numerous legitimate taxation options, which are available to the taxable person, due to the inherent legal and fiscal freedom, and which allow them to achieve the much-desired tax savings. These different forms of taxation arise for different reasons, tax, and extra-tax, and the significant contribution of the 2015 Reform should be highlighted. With this dissertation, we intend to list and develop some of these options, following an approach that focuses not only on clarifying the option itself and the type of taxable person, as in the motivation outlined by the tax legislator in the introduction of these alternatives and the underlying advantages and disadvantages. The development of the matter will be organized according to the logic of separating taxation choices from residents and non-residents. Therefore, confronting the reality of the options with the effective possibility of achieving them is something that becomes essential for a conscious criticism of this tax to be carried out, reflecting the guiding principles of the Personal Income Tax Code. Despite the numerous income tax alternatives, as a rule, the taxpayer is unable to carry out any kind of tax planning, possible and legitimate, since he is either not aware of the existence of these options or is not sufficiently knowledgeable about the tax technique to be able to apply them. In any case, we leave the questions: which taxation options are available to the taxpayer, resident, and non-resident? What are the tax consequences of each of these choices?
Date of Award19 Oct 2020
Original languagePortuguese
Awarding Institution
  • Universidade Católica Portuguesa
SupervisorRui Duarte Morais (Supervisor)


  • Personal income tax
  • Taxation options
  • Tax planning


  • Mestrado em Direito

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