Maria Pia Soutinho é a autora do artigo de opinião intitulado “Taxation of capital gains derived from the transfer of real estate in Portugal”, publicado na edição digital do ITR (International Tax Review).
A advogada discute o regime português de tributação das mais-valias imobiliárias auferidas por não residentes: “Under the regime in force until 2007, capital gains derived from immovable property, when earned by residents, were only considered at 50% of their value and subject to taxation by application of the progressive rates provided for the taxation of individuals (rating between 14% and 48%); whereas when earned by non-residents, this type of income was taxed in its entirety at a rate of 28%”.
Leia o artigo aqui.
