Classified Buildings and the problem of IMI exemptions
DOI:
https://doi.org/10.34625/issn.2183-2705(38)2025.ic-4Keywords:
Tax benefit, Municipal Property Tax, classified buildingsAbstract
The complex validity of the Municipal Property Tax exemption applicable to the Portuguese real estate cultural heritage warrants a thematic approach, focused on the legislative framework and its confluence with the accessibility to that tax benefit, by the property owners. Concomitantly, the vast administrative and jurisprudential disputes arising from the legal provision's technical and interpretative complexity call for a concise paradigmatic study, historically outlined, of the intricacies of the exemption system, which is undertaken here. In the pursuit of a comprehensive understanding of the applicable legal provisions, it is argued that, despite the legislative intent to facilitate the access to the exemption, ambiguities and challenges persist, and it is also emphasized the ongoing need for greater clarity and procedural harmonization.
References
GASPAR, Lídia, 2013. O prazo de validade dos benefícios fiscais, Cadernos de Ciência e Técnica Fiscal n.º 431. Lisboa: Centro de Estudos Fiscais.
ICOMOS-PORTUGAL, 2016. PARECER Isenção do Imposto Municipal sobre Imóveis e do Imposto Municipal sobre as Transmissões Onerosas de Imóveis incidente sobre os imóveis classificados. Disponível em www.icomos.pt.
MARTINS, Guilherme Waldemar D'Oliveira, 2006. Os benefícios fiscais, sistema e regime. Cadernos IDEFF n.º 6. Coimbra: Almedina.
NABAIS, José Casalta, 2010. Introdução ao Direito do Património Cultural, 2.ª edição. Coimbra: Almedina
NABAIS, José Casalta, 2019. Considerações sobre as despesas fiscais. Texto elaborado a partir da intervenção no Colóquio "A despesa pública na encruzilhada do século XXI: que desafios?", realizado nos dias 14 e 15 de novembro de 2019, no Colégio da Trindade da Faculdade de Direito da Universidade de Coimbra, disponível em https://www.ismat.pt/images/ficheiros/JURISMAT-12_FINAL.pdf.
PIRES, José Maria Fernandes, 2018. Lições de Impostos Sobre o Património e do Selo, 3.ª Edição. Coimbra: Almedina.
ROSA, António Amaro, 2016. O universal é o Local sem Paredes: a problemática da isenção de IMI na “Lista do Património Mundial" da UNESCO e nos centros históricos classificados em Portugal. Cadernos de Ciência e Técnica Fiscal n.º 435, Lisboa: Centro de Estudos Fiscais e Aduaneiros.
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2025 Manuel Augusto Correia, Ana Dinis
This work is licensed under a Creative Commons Attribution 4.0 International License.
Authors who published in the journal agree to the following terms:
- The Authors grant the Journal the right of first publication, and other non-exclusive publishing rights, licensed under the Creative Commons Attribution License which allows the sharing of work with recognition of its initial publication in this journal.
- Authors are able to take on additional contracts separately, non-exclusive distribution of the version of the paper published in this journal (ex .: publish in an institutional repository or as a chapter in a book), with an acknowledgement of its initial publication in this journal.
- Authors are permitted and encouraged to post and distribute their work online (eg .: in institutional repositories or on their website) at any point before or during the submission process, as it can lead to productive exchanges, as well as increase the impact and the citation of published work (See The Effect of Open Access).
RJP does not apply submission, publication or any other fees of any nature. Its articles are open access, with the goal of disseminating scientific knowledge and the debate of legal topics in the area of Legal Sciences.
