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01198/14 AI generated

Stamp duty applies only to the rustic land value when acquisition is via acquisitive prescription of the building.

Case Number 01198/14
Court / Authority
Jurisdiction Portugal (PT)
Decision Date
Outcome Allowed / Granted
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Supreme Administrative Court ruled that stamp duty incidence is limited to the value of the rustic land acquired through acquisitive prescription. The Fazenda Pública argued for a broader tax base, but the court held that only the land value constitutes the taxable base. Consequently, the tax authority's claim for additional duty on the building's value was rejected.

Legislator headnote

Official

IMPOSTO DE SELO BASE DE INCIDÊNCIA USUCAPIÃO JUSTIFICAÇÃO NOTARIAL

Keywords

AI generated
Stamp Duty Incidence Acquisitive Prescription Rustic Land Value Tax Base Determination Building Construction Value

Cited Legislation

AI generated
Art. 2.º, n.º 1, alínea b), do Código do Imposto de Selo

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Full text

[Nº CONVENCIONAL] JSTA000P18385

[Nº DO DOCUMENTO] SA22014121701198

[RECORRENTE] FAZENDA PÚBLICA

[RECORRIDO 1] A............

[URL] https://www.dgsi.pt/jsta.nsf/35fbbbf22e1bb1e680256f8e003ea931/4F83CF992AEA64AF80257DBD0053528D?OpenDocument

SUMÁRIO

Tendo sido adquirido por usucapião apenas o prédio rústico onde foi erguida uma construção, só o valor daquele deve ser considerado para efeitos de incidência de imposto de selo.