Browsing by Author "Santos, Daniela Costa"
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- O impacto do novo englobamento de rendimentos especulativos em IRSPublication . Santos, Daniela Costa; Amorim, José de CamposOne of the main features of the IRS is the progressivity of the tax. However, currently there are income categories whose taxation is possible by applying a flat rate. This dissertation aims to study the main differences and impacts felt with the compulsory inclusion of speculative income in IRS, as well as to what extent this change would bring Portuguese taxation closer to European countries, such as Germany, Luxembourg and the United Kingdom. To this end, a comparative approach was used between the previous taxation and the one presented in Law 12/2022 of June 27. The basis of the study is the mandatory inclusion of capital gains derived from assets held for less than a year, obtained by taxpayers in the last income tax bracket. The results obtained indicate that the impact on taxpayers would be low, for two reasons: there are few taxpayers in the last IRS bracket and the income of Portuguese taxpayers is mostly category A and H income, not impacted by this change. In terms of tax audits, and in line with the previous paragraph, no significant impact on the number of taxpayers selected for a tax inspection procedure is expected. With this change, Portuguese taxation would continue to be closer to German and English taxation, which is carried out through the application of flat rates. Once again, the impacts felt would be on taxpayers in the last bracket, so that the great majority of the Portuguese population would not feel the impact (more than half of the Portuguese population is in the first three brackets).