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Advisor(s)
Abstract(s)
O Estado angolano decidiu recentemente proceder à reforma do enquadramento
legal relativo aos fundos de investimento imobiliário (FII), que já existiam desde 2008.
Pretendeu-se a criação de um regime jurídico e fiscal moderno e sofisticado, com vista
a captar investimento e, por via disso, criar um efetivo mercado de capitais no sector
imobiliário.
Neste contexto, procurar-se-á no presente artigo analisar, nas suas diferentes dimensões,
o regime jurídico e fiscal dos FII, como patrimónios autónomos sem personalidade jurídica,
na jurisdição angolana, incluindo referências à sua natureza jurídica, tipologia, processo
constitutivo e documentos relevantes, regras de funcionamento e de avaliação de ativos,
estrutura organizacional, responsabilidade civil dos intervenientes, regras de publicidade e
informação e ao regime fiscal aplicável. Concluir-se-á com algumas reflexões sobre a sua
implementação, as dificuldades conjunturais e estruturais sentidas desde a sua aprovação e
propostas de alteração do regime em vigor.
The Angolan state recently decided to reform the legal framework governing real estate investment funds (REIF), which had existed since 2008. The purpose was to create a modern and sophisticated legal and tax regime, with a view to attract investment and thereby creating an effective capital market in the real estate sector. In this context, the purpose of the article is to analyse, in its different dimensions, the legal and tax regime of the REIF, as independent entities without legal status, in the Angolan jurisdiction, including references to its legal nature, types, establishment process and relevant documents, operational rules, assets evaluation, organizational structure, civil liability of the involved entities, rules of advertising and information and to the applicable tax regime. Some final reflections on the REIF’s implementation, short-term and structural difficulties felt since its approval and proposals of amendment of the current regime will be made.
The Angolan state recently decided to reform the legal framework governing real estate investment funds (REIF), which had existed since 2008. The purpose was to create a modern and sophisticated legal and tax regime, with a view to attract investment and thereby creating an effective capital market in the real estate sector. In this context, the purpose of the article is to analyse, in its different dimensions, the legal and tax regime of the REIF, as independent entities without legal status, in the Angolan jurisdiction, including references to its legal nature, types, establishment process and relevant documents, operational rules, assets evaluation, organizational structure, civil liability of the involved entities, rules of advertising and information and to the applicable tax regime. Some final reflections on the REIF’s implementation, short-term and structural difficulties felt since its approval and proposals of amendment of the current regime will be made.
Description
Keywords
Fundos de investimento imobiliário Angola
Citation
Publisher
Instituto Politécnico do Porto, Instituto Superior de Contabilidade e Administração do Instituto Politécnico