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001167 AI generated

Portuguese court denies land development costs deduction for capital gains tax when industrial contribution does not apply.

Case Number 001167
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 request to deduct land development expenses from capital gains tax. The court held that such costs cannot offset gains if the corresponding industrial contribution is not levied, as the law explicitly prohibits these deductions in this scenario. Consequently, the taxpayer remains liable for the full capital gains amount without any reduction for urbanization works.

Legislator headnote

Official

MAIS VALIAS LOTEAMENTO TERRENO PARA CONSTRUÇÃO DEDUÇÕES INCIDENCIA OBRAS DE URBANIZAÇÃO

Keywords

AI generated
capital gains tax land development costs industrial contribution tax deduction prohibition urbanization works taxpayer liability fiscal assessment

Cited Legislation

AI generated
Art. 26-B of the Capital Gains Tax Law
Art. 109 of the Industrial Contribution Law
Art. 1 of the Income Tax Law
Art. 2 of the Income Tax Law
Law No. 46,673 of 1965/11/29, Art. 6, No. 1
Law No. 298 of 1973/06/06

Cited Case Law

AI generated
Supreme Administrative Court Decision of 1976/02/24
Supreme Administrative Court Decision of 1972/11/29
Supreme Administrative Court Decision of 1972/04/12

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Full text

[AREA TEMATICA 1] DIR FISC - MAIS VALIAS.

[LEGISLACAO NACIONAL] LOSTA56 ART26 B. CSISD58 ART109. CIMV65 ART1 N1 PAR1 PAR2 ART2 A. DL 46673 DE 1965/11/29 ART6 N1. CPC67 ART722 N2. DL 298/73 DE 1973/06/06.

[JURISPRUDENCIA NACIONAL] AC STAP DE 1976/02/24 IN RLJ N109 PAG316. AC STA DE 1972/11/29 IN AD N137 PAG698 IN COL AC PAG1046. AC STA DE 1972/04/12 IN CTF N191-192 PAG313.

[1ª PAG. DE PUBLICACAO DO ACORDAO] 71

[ANO DA PUBLICACAO] 0

[APENDICE] DR

[DATA DE ENTRADA] 07/05/1978

[DATA DO APENDICE] 10/20/1983

[Nº CONVENCIONAL] JSTA00001621

[Nº DO DOCUMENTO] SAP19790404001167

[OBJECTO] AC 2 SECÇÃO.

[PAGINA] 0

[PRIVACIDADE] 01

[RECORRENTE] BATISTA , MANUEL

[RECORRIDO 1] FAZENDA NACIONAL

[REFERENCIA PUBLICACAO 1] RLJ N3653 ANO112 PAG306 - AD N215 ANOXVIII PAG1035

[URL] https://www.dgsi.pt/jsta.nsf/35fbbbf22e1bb1e680256f8e003ea931/239A53C1E18A54DB802568FC003811CD?OpenDocument

SUMÁRIO

I - As despesas feitas pelo contribuinte com o loteamento de um terreno para construções não podem ter qualquer significado para o efeito de afastarem os ganhos correspondentes da incidencia do imposto de mais-valias, quando tais ganhos não estejam sujeitos a incidencia da contribuição industrial.

II - E a lei nem sequer permite que tais despesas sejam deduzidas.