| Name: | Description: | Size: | Format: | |
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| DM_AndreiaJesus_MSOL_2022 | 2.44 MB | Adobe PDF | ||
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Advisor(s)
Abstract(s)
No âmbito do poder de titulação de documentos que contenham factos sujeitos a registo, que foi atribuído, desde logo, aos notários e, através do DL 76-A/2006, de 29 de março, conjugado com o DL 116/2008, de 4 de julho, aos Advogados e aos Solicitadores, é necessário que os mesmos se encontrem cientes das responsabilidades fiscais inerentes aos contratos por eles elaborados quando tributados fiscalmente. Desde logo, a título exemplificativo, temos o artigo 190º do Código do Notariado e o artigo 25º do Decreto-Lei nº 116/2008 que expressamente consignam a obrigação tributária que cabe às entidades autenticadoras. É assim importante clarificar o titulador da sujeição ou não sujeição de determinados atos ao Imposto Municipal sobre as Transmissões Onerosas de Imóveis e/ou ao Imposto do Selo, uma vez que, não assegurado o seu pagamento ou a sua correta liquidação, acarretará consequências que irão inquinar o próprio ato e responsabilizar o próprio titulador.
Within the scope of the power of title of documents that contain facts subject to registration, which was attributed, from the outset, to Notaries and, through DL 76-A/2006, of 29 March, in conjunction with DL 116/2008, of 4 of July, to Lawyers and Solicitors, it is necessary that they are aware of the tax responsibilities inherent to the contracts they prepare when taxed. First of all, as an example, we have article 190 of the Notary Code and article 25 of Decree-Law nº 116/2008, which expressly establish the tax obligation that is the responsibility of authenticating entities. It is therefore important to clarify the holder of the subjection or non-subjection of certain acts to the Municipal Tax on Onerous Transfers of Real Estate and/or to the Stamp Duty, since, if payment is not ensured or its correct settlement, it will have consequences that will pollute the act itself and hold the titleholder responsible.
Within the scope of the power of title of documents that contain facts subject to registration, which was attributed, from the outset, to Notaries and, through DL 76-A/2006, of 29 March, in conjunction with DL 116/2008, of 4 of July, to Lawyers and Solicitors, it is necessary that they are aware of the tax responsibilities inherent to the contracts they prepare when taxed. First of all, as an example, we have article 190 of the Notary Code and article 25 of Decree-Law nº 116/2008, which expressly establish the tax obligation that is the responsibility of authenticating entities. It is therefore important to clarify the holder of the subjection or non-subjection of certain acts to the Municipal Tax on Onerous Transfers of Real Estate and/or to the Stamp Duty, since, if payment is not ensured or its correct settlement, it will have consequences that will pollute the act itself and hold the titleholder responsible.
Description
Keywords
Responsabilidade Fiscal Património Imposto do Selo Imposto Municipal Sobre as Transmissões Onerosas de Imóveis Titulação sobre Imóveis