O IVA na reabilitação urbana
: análise da verba 2.23 da lista I anexa ao código do IVA

  • Maria Francisca Amaral de Sousa Abrantes (Student)

Student thesis: Master's Thesis

Abstract

As we all know, the subject of Value Added Tax in Urban Rehabilitation and all the concepts involved in this issue have been the subject of various discussions and changes over the years. As we will analyze throughout this dissertation, various positions have been adopted by the Portuguese tax authority and the arbitration courts, which has led to concern and incomprehension on the part of tax experts and some discontent and insecurity on the part of taxpayers who may (or may not) be able to take advantage of the tax benefit provided for in item 2.23 of List I annexed to the VAT Code, which in many cases amounts to thousands of euros, and it is certain that, without confidence in the policies, the real estate market will not respond positively to the needs of citizens. The concern has become even greater for everyone with the proposed change to the aforementioned item 2.23, which is part of the “Mais Habitação” (More Housing) Program - and there have been several pertinent questions raised by tax experts about the possible setback and limitation that this change could cause in the lives of taxable persons, with a marked reduction in the number of houses available on the housing market, not forgetting that the right to housing for all citizens is enshrined in the Constitution. Having said that, our aim is to analyze the impact of the “Mais Habitação” Program, focusing on the new wording of the aforementioned item 2.23, and to clarify what impact it will have on pending and future cases.
Date of Award9 Jul 2024
Original languagePortuguese
Awarding Institution
  • Universidade Católica Portuguesa
SupervisorTomás Tavares (Supervisor)

Keywords

  • VAT
  • Urban regeneration
  • Reduced VAT rate
  • "Mais Habitação" program
  • List I of Portuguese VAT code
  • Paragraph 2.23

Designation

  • Mestrado em Direito e Gestão

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