Reconstituir o IMT para promover o direito à habitação

Abstract

This master’s dissertation focuses on analysing and rebuilding the Portuguese Real Estate Transfer Tax (IMT) to safeguard the right to housing in Portugal, given the context of the country's ongoing housing crisis. The primary objective of this work is to conduct a comprehensive investigation into the structure of IMT, analyse its impacts, especially its influence on housing prices, and assess the relationship between taxation on real estate transfer and the right to housing. Ultimately, it proposes solutions to overcome the flaws of the current IMT structure, aiming to promote the right to housing. The present dissertation follows the teachings of Tax Design. While primarily rooted in the legal sphere, it also draws insights from international economic and social studies.

Date of Award	27 Jan 2025
Original language	Portuguese
Awarding Institution	Universidade Católica Portuguesa
Supervisor	Miguel Correia (Supervisor)