Contrato-promessa como facto gerador de IMT

: fundamentos, regimes e desafios constitucionais

Abstract

This Master’s dissertation deals with the analysis of the IMT regime applicable to promissory contracts as taxable events. Specifically, the aim of this work is to ascertain the differences between the different IMT regimes applicable to promissory contracts, analyzing their impact, particularly in terms of the tax burden they give rise to. Using doctrine, case law and orders issued by the Tax Authority, we set out to critically analyze the issues related to the taxation of these transactions, as well as the reasons why the legislator chose them as taxable events. We also propose to look at the rules in force in the CIMT, applicable to promis sory contracts, in the light of the constitutional principles of equality and the coherence of the tax system, questioning whether they are compatible with them.

Date of Award	16 Sept 2025
Original language	Portuguese
Awarding Institution	Universidade Católica Portuguesa
Supervisor	Marta Vicente (Supervisor)