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004684 AI generated

Portuguese court rules industrial contribution applies to land resale gains within two years of acquisition.

Case Number 004684
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 gains from selling land for construction within two years of purchase are subject to industrial contribution. The taxpayer argued these specific gains were exempt from the industrial contribution tax, claiming they fell under a different fiscal regime. The court rejected this distinction, holding that the statutory definition of taxable gains encompasses all resale profits within the two-year window regardless of the land's intended use.

Legislator headnote

Official

CONTRIBUIÇÃO INDUSTRIAL IMPOSTO DE MAIS VALIASS TERRENO PARA CONSTRUÇÃO ACTIVIDADE COMERCIAL AQUISIÇÃO DE IMOVEL PARA REVENDA TRANSMISSÃO ONEROSA

Keywords

AI generated
industrial contribution tax land resale gains two year rule onerous transmission construction activity tax exemption resale profit

Cited Legislation

AI generated
CIMV Art. 1(1)
CCIV Art. 879
CCIV Art. 939
CCIV Art. 1035
CCOM Art. 463(4)

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Full text

[AREA TEMATICA 1] DIR FISC - CONTRIB INDUSTRIAL / MAIS VALIAS.

[LEGISLACAO NACIONAL] CIMV65 ART1 N1. CCIV66 ART879 ART939 ART1035. CCOM888 ART463 N4.

[1ª PAG. DE PUBLICACAO DO ACORDAO] 435

[ANO DA PUBLICACAO] 88

[APENDICE] DR

[DATA DE ENTRADA] 05/05/1987

[DATA DO APENDICE] 11/30/1989

[Nº CONVENCIONAL] JSTA00022347

[Nº DO DOCUMENTO] SA219880413004684

[OBJECTO] SENT TT1INST.

[PRIVACIDADE] 01

[RECORRENTE] GOMES & ALMEIDA LDA

[RECORRIDO 1] FAZENDA PUBLICA

[REFERENCIA A DOUTRINA] CARDOSO MOTA IMPOSTO DE MAIS-VALIAS 4ED PAG119-120.

[URL] https://www.dgsi.pt/jsta.nsf/35fbbbf22e1bb1e680256f8e003ea931/56FCD0654085DAF2802568FC00376FE5?OpenDocument

SUMÁRIO

I - Os ganhos obtidos com a transmissão onerosa de terrenos para construção não sujeitos a contribuição industrial e que são incidentes do imposto de mais-valias.

II - Estão sujeitos a contribuição industrial os ganhos obtidos com a venda ou permuta de terrenos para construção efectuadas dois anos apos a respectiva aquisição onerosa com destino a sua revenda.