Rendimentos de alojamento local obtidos por não residentes
: tributação em IRS

  • Bárbara Isabel Amaral Vieira de Santos Damas (Student)

Student thesis: Master's Thesis


This dissertation intends to address the taxation under Personal Income Tax (IRS), of income from the provision of Local Accommodation services earned by non-resident individuals. The high expansion of local accommodation establishments is a global phenomenon, which, combined with the ease of movement between countries, means that the holder of the operation of these establishments is not always a resident taxpayer. The fiscal system could not remain oblivious to this phenomenon, and it is, therefore, necessary to identify the method of taxation applicable to non-residents who earn income from the operation of a local accommodation establishment. From this perspective, it is important to compare the regime applicable to residents with the possible tax regime to which non-residents are subject, ascertaining whether such regime conflicts with the rules of European Union Law in force.
Date of Award19 Oct 2020
Original languagePortuguese
Awarding Institution
  • Universidade Católica Portuguesa
SupervisorRui Duarte Morais (Supervisor)


  • Local accommodation
  • Personal income tax
  • Non-residents
  • Category B


  • Mestrado em Direito

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