O regime de tributação das mais-valias imobiliárias

: soluções alternativas à luz do Direito da União Europeia e da Constituição da República

Abstract

The present paper focuses on the study of the tax regime applicable to real estate capital gains, introduced by Law. No. 24-D/2022, with particular emphasis on its compatibility with European Union law and the constitutional principles currently in force within the Portuguese legal system. The analysis concentrates specifically on the application of the new regime to non-resident taxpayers, who have historically been subject to less favorable tax treatment. To this end, the study undertakes a detailed examination of the case law of the Court of Justice of the European Union, identifying the leading judgments addressing national provisions and their role shaping legislative reform. Particular attention is devoted to the general principles of European Union law and legal justifications under which Member States may impose restrictive measures. The legislative amendment is contextualised as a direct response to the Court of Justice of the European Union’s requirements aimed at eliminating the discriminatory treatment embedded in the former regime. Finally, this paper offers a critical perspective on the current legal framework, evaluating its strengths and weaknesses, as well as proposing alternative solutions, some of which are inspired by models already implemented in other legal systems within the European Union.

Date of Award	19 Nov 2025
Original language	Portuguese
Awarding Institution	Universidade Católica Portuguesa
Supervisor	Marta Vicente (Supervisor)