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007394 AI generated

Tax exemption for resale intent applies only to properties bought with that specific intent, not later sales.

Case Number 007394
Court / Authority
Jurisdiction Portugal (PT)
Decision Date
Outcome Dismissed
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Supreme Administrative Court dismissed the taxpayer's appeal regarding a tax exemption on property sales. The court held that the exemption under the Succession and Gifts Code applies strictly to properties purchased with the specific intent of resale, which was not proven for the disputed assets. Consequently, the mere exercise of a commercial activity by the taxpayer could not override the lack of initial resale intent at the time of purchase.

Legislator headnote

Official

ISENÇÃO DE SISA INTENÇÃO DE REVENDA PRESUNÇÃO LEGAL

Keywords

AI generated
succession and gifts code tax exemption resale intent commercial activity presumption property acquisition intent administrative tax appeal

Cited Legislation

AI generated
Art. 11, n. 3 of the Succession and Gifts Code
Art. 349 of the Civil Code
Art. 350 of the Civil Code

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Full text

[AREA TEMATICA 1] DIR FISC - SISA.

[LEGISLACAO NACIONAL] CSISD58 ART11 N3. CCIV66 ART349 ART350.

[1ª PAG. DE PUBLICACAO DO ACORDAO] 205

[ANO DA PUBLICACAO] 67

[APENDICE] DG

[DATA DO APENDICE] 10/27/1969

[Nº CONVENCIONAL] JSTA00019956

[Nº DO DOCUMENTO] SA119670714007394

[OBJECTO] DESP SSE DO ORÇAMENTO DE 1966/09/30.

[PRIVACIDADE] 01

[RECORRENTE] SOC IMOBILIARIA EGITANEA SARL

[RECORRIDO 1] SSE DO ORÇAMENTO

[URL] https://www.dgsi.pt/jsta.nsf/35fbbbf22e1bb1e680256f8e003ea931/F6A22F445472CFEC802568FC003752EC?OpenDocument

SUMÁRIO

A isenção de sisa prevista no artigo 11, n. 3, do Codigo de Sisa e do Imposto sobre as Sucessões e Doações, e limitada aos predios comprados para revenda, não se aplicando, portanto, aos que tenham sido adquiridos sem a indicada intenção, embora venham a ser revendidos pouco tempo depois da compra.

A intenção das partes resulta, antes de mais, dos proprios termos do contrato, não sendo de presumir pelo mero exercicio da actividade comercial do recorrente.*