Abstract
This dissertation aims to make a comparative study between the taxation of income obtained by natural persons, residents and non-residents, in the context of investment in real estate in a “direct” way, namely through the purchase and sale and rental of real estate, and the taxation of income in the context of investment in an “indirect” way, through the subscription of participation units in national Collective Investment Undertaking. The topic is relevant considering the political and fiscal instability the country is going through, which creates uncertainty in the real estate investment sector. Therefore, this comparative analysis aims to clarify the current tax regime for these types of investment to contribute to the debate on a predictable and clear tax policy that enhances investor security.| Date of Award | 27 Jun 2025 |
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| Original language | Portuguese |
| Awarding Institution |
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| Supervisor | Luís Fernando Sampaio Pinto Bandeira (Supervisor) |
UN SDGs
This student thesis contributes to the following UN Sustainable Development Goals (SDGs)
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SDG 8 Decent Work and Economic Growth -
SDG 11 Sustainable Cities and Communities -
SDG 16 Peace, Justice and Strong Institutions
Keywords
- Participation units
- Collective investment undertaking
- Double taxation
- Capital income
- Property income
- Capital gains
- Asset management regime
- Tax benefits statue
- Personal income tax
Designation
- Mestrado em Direito
Cite this
- Standard