Tributação dos rendimentos prediais no IRS

Abstract

The raw material of this thesis is the regime of taxation concerning the rental income under the Personal Income Tax and, in a special way, the convenience of serving non-fiscal purposes, such as the revitalization of the rental market, on the one hand, and the requalification of the Portuguese housing stock, on the other hand. The recent Tax Reform of the Personal Income Tax, of 2015, made an important restructuring in the taxation of the rental income. A good example of this is the possibility of this income becoming to be also taxed under category B of the Personal Income Tax (business and professional income). Currently, the local accommodation has grown significantly, as a result of the exponential increase in the tourism sector, the main driving force of the Portuguese economy. Another important amendment regards the regime of deduction of costs. From a limited provision, in the past, only based in maintenance and repair expenses, subject to frequent disputes between the Portuguese Tax Authorities and the taxpayers, now are accepted all costs, as long as effectively incurred and paid in order to obtain or maintain the income. Despite the added value that the Reform, unquestionably, has represented at this level, we understand that, in other aspects of the regime, it could have gone further, given the non-fiscal purposes above mentioned. It is the case, for example, of the applicable taxation that, in most cases, means a single special tax, without any distinction regarding the purpose for which is intended the leased property. Also, at the level of the deduction of costs, the legislator could have established an additional deduction of costs, therefore rewarding the owners that contribute to the renewal of the housing stock. The following lines view therefore the critical analysis and reflection of the current taxation regime of the rental income on the Personal Income Tax, never losing sight of the contribution that can and must have for the recovery of the traditional rental market, especially the buildings that already are or are going to be in that market, because, as we understand, the fiscal policy should not only be geared by the revenue collection.

Date of Award	18 Oct 2017
Original language	Portuguese
Awarding Institution	Universidade Católica Portuguesa
Supervisor	Mónica Duque (Supervisor)