Publication in the Diário da República: Despacho n.º 8060/2020 - 19/08/2020
6 ECTS; 1º Ano, 1º Semestre, 42,0 TP
Lecturer
- Miguel Carrasqueira Salvador Baptista
Prerequisites
Objectives
1. Know the principles of national and international taxation;
2. Analyze real estate investment tax issues in terms of personal income;
3. Structuring real estate investment through legal structures (IRC);
4. Analyze tax consequences of real estate investment in Value Added Tax;
5. Direct taxation of real estate (IMI, IMT and Stamp Duty).
6. Know and apply the principles and methodologies of Valuation for tax purposes
Program
1. Structuring Principles of Real Estate Taxation
2. Real Estate Investment Tax Issues in IRS and IRC Terms
2.1 Understand what type of income taxation affects
2.2 Computing the various types of income in the sum of the IRS tax base
2.3 Understand the dependence of corporate income tax on accounting
2.4 Understand how to determine the tax payable
3. Tax consequences of real estate investment on VAT
3.1 Understand the VAT framework and its consequences
3.2 Understand which transactions comprise VAT, and the obligations they generate
4. Direct taxation of real estate
4.1 Understand Tax Consequences of Property Ownership
4.2 Recognize main taxes associated with the acquisition and sale of real estate
5. Tax Evaluations
5.1 Fiscal framework / general concept of building for tax purposes
5.2 Buildings and Land Tax Concept
5.3 Real Estate Tax Valuation
5.4 Effects of Tax Asset Value on Owners
Evaluation Methodology
Bibliography
Teaching Method
Software used in class
