A day after having presented the State Budget for 2017, the Government admits to clarify the law during the debate in the specialty for which the taxpayers with a heritage global below 600 thousand euros do not pay the additional IMI of 0.3% if you have tax debts and Social Security.
As the PUBLIC has advanced today, the Budget delivered in the Parliament hides a "pump" for those who have debts to the State, stipulating that those individuals and companies that do not have their tax and social debts not covered by the exemption of the new tax, regardless of the value of the assets.
The way the bill is drafted provides that the "surcharge" of IMI, and Additional call to the Municipal Property Tax (a making -), focuses on the entirety of the taxable value (VPT), but with an exemption up to 600 thousand euros – that is, the measure protects anyone who has heritage up to this level, and applies to anyone who has more than this value. From 600 thousand euros is applied a fee of 0.3%, but who have debts to the State can not make the deduction.
Now, if this is so, individuals and businesses with tax debts and contributions not exempt from the new tax even if the value tax is lower than the 600 thousand euros, that is, the rate of 0.3% is applied over the entire asset value.
To prevent this from happening, the Government is now admitting to adjust the law. There are total readiness of the Government to clarify the standard, assured the Ministry of Finance, stating that "the value of 600 thousand euros is an exclusion from taxation" and that below this value do not pay the additional fee.
in cases where a taxpayer has a heritage in excess of 600 thousand euros "has only the deduction which the law provides if you have the tax situation regularized", says the Finance Ministry, in a clarification sent to the PUBLIC.
If you do not reword the current proposal for the wording of the law, which the Government promises to make, a making-will cover the same taxpayers have a heritage tax of 50 thousand, 120 thousand, or 400 thousand euros have a any debt tax (in the case of debts, of tolls).
The interpretation of fiscalistas contacted by the PUBLIC to the rule entered in the budget is that there is an exclusion of the right of deduction for those who have debts, regardless of the asset value to be above or below 600 thousand euro, something that the Government wants to overhaul.
To view this standard Budget, the lawyer Rogério Fernandes Ferreira, secretary of State for Fiscal Affairs in the second Government of António Guterres, concluded that "in the case of taxpayers that do not have their tax and social debts, for which the 'additional IMI' seems to be calculated by applying the rate of 0.3% to the overall quantity of your real estate assets, without any deduction, what is the 'penalty' that might prove to be excessive".
Ana Paula Dourado, professor of tax law at Professor of the Faculty of Law of the University of Lisbon, considers it "very open to criticism that they are excluded from the right to deduction the taxable persons that do not have their tax and social debts". May be concerned the principle of proportionality.
The exclusion, he explains, "has a purpose to sanctioning (which should be oblivious to the tax), and configures a violation of the principle of contributive capacity, without justification enough (for example, the taxable persons comply with a heritage of 600 thousand euros do not pay the additional, taxable persons “incumpridores” with a heritage of 50 thousand euros to pay). This exclusion violates also the principle of proportionality". the Rosa Soares