O IVA na reabilitação urbana
: a verba 2.23 da lista I anexa so código do IVA

  • Sara Lopes Tété Ribeiro Barbosa (Student)

Student thesis: Master's Thesis

Abstract

In recent decades, the tax burden in the context of Urban Regeneration has been a relevant topic among investors at the decision-making moment. In particular, the tax incentives connected to VAT on Urban Regeneration works represent a very attractive benefit. Much discussion has taken place around paragraph 2.23 of List I, annexed to the Portuguese VAT Code, whether due to inconsistencies in administrative guidelines, due to the diversity of jurisprudence and doctrine, or due to the most recent proposal to amend the paragraph in the “Mais Habitação” package of measures proposed by the government. For this reason, we aim to identify the main problems that have arisen in the interpretation and application of paragraph 2.23 of List I, annexed to the VAT Code, seeking to offer solutions to the identified issues.
Date of Award23 Feb 2024
Original languagePortuguese
Awarding Institution
  • Universidade Católica Portuguesa
SupervisorTomás Tavares (Supervisor)

Keywords

  • VAT
  • Urban regeneration
  • VAT rates
  • List I of the Portuguese VAT code
  • Reduced VAT rate
  • Paragraph 2.23
  • Tax benefits
  • Urban planning

Designation

  • Mestrado em Direito

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