O tratamento fiscal da alienação onerosa do quinhão hereditário

Abstract

With this master’s thesis we seek to understand the tax treatment of the onerous alienation of hereditary shares, especially when it is constituted by real estate, either in terms of IRS or IMT. This is a topic that deals with fundamental principles of Tax Law, in particular the principle of tax legality and typicality, and which demonstrates its versatility, as a branch of Law that relates to other branches. The onerous alienation of the hereditary share is a topic rarely discussed in our tax doctrine, but which has been the subject of sentences and rulings over the years due to the fact that, many times, the Tax Authority considers that this is a factual situation that falls under art. 10th, no. 1, al. a) of the CIRS, an article that subjects to tax, the capital gains of the onerous sale of real rights over real estate. The mobilization of those principles, as well as the rules for interpreting tax law provided for in art. 11th of the LGT demonstrate that the onerous alienation of the hereditary share is not subject to IRS, although it is subject to IMT, and that the tax law thus opens the door to tax planning.

Date of Award	16 Jul 2024
Original language	Portuguese
Awarding Institution	Universidade Católica Portuguesa
Supervisor	Tomás Tavares (Supervisor)