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 Award | 23 Feb 2024 |
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| Original language | Portuguese |
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| Awarding Institution | - Universidade Católica Portuguesa
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| Supervisor | Tomás Tavares (Supervisor) |
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- VAT
- Urban regeneration
- VAT rates
- List I of the Portuguese VAT code
- Reduced VAT rate
- Paragraph 2.23
- Tax benefits
- Urban planning
O IVA na reabilitação urbana: a verba 2.23 da lista I anexa ao código do IVA
Barbosa, S. L. T. R. (Student). 23 Feb 2024
Student thesis: Master's Thesis
