Rendimentos de alojamento local obtidos por não residentes

: tributação em IRS

Abstract

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 Award	19 Oct 2020
Original language	Portuguese
Awarding Institution	Universidade Católica Portuguesa
Supervisor	Rui Duarte Morais (Supervisor)