they had not Yet passed 24 hours from the delivery of the State Budget (OE) for 2017 in the Parliament when the Government has acknowledged that it will be necessary to review the policy of the new addition to the Municipal Property Tax (a making -) to ensure that they’re safe from the tax for taxpayers that despite having heritage below 600 thousand euros, accumulate debts to be paid to the tax authorities or Social Security. But who is the debtor and, at the same time, has more than 600 thousand euros in taxable value (VPT) continues to be sanctioned in the face of a taxpayer with the same heritage, and no tax debts.
The different implications of the new a making-depending on the taxpayers whether or not they have debts to the State, were known in OE displayed a week after the approval of the program of regularization of credits to tax authorities and Social Security, which encourages taxpayers to join by December 20, paying the debt in full this year or opting for a plan healthcare benefits up to a maximum of 12 and a half years.
The question which on Saturday forced the Government to admit that adjustments to the draft law stems from the way it is worded. The OE provides that the "surcharge" of IMI, 0.3%, relates to the totality of the VPT, but with an exemption up to 600 thousand euros. The measure protects anyone who has heritage up to this level, and applies to anyone who has more than this value (the remaining part), but if the person has tax debts cannot make the deduction, which means that the 0.3% is levied on all assets and not only on the basis of 600 thousand euros.
Now, as it is in law, a making-will cover the same taxpayers with a heritage tax of 50, 120 and 400 thousand euros if they have any small debt tax.
So that this does not happen, the Ministry of Finance came to admit to clarify the standard on the debts, stating in a note to the PUBLIC that "the value of 600 thousand euros is an exclusion from taxation" and that below this value will not pay the additional fee. However, if 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". Translating: in these cases, the 0.3% apply on the joint of the heritage for these debtors, although it does not happen in relation to a taxpayer with the same equity value but no debt.
"there Remains a purpose to sanctioning, once the tax is much higher, and there is non-compliance," warns Ana Paula Dourado, professor of the Faculty of Law of the Lisbon University, who says that he is "concerned the principle of proportionality, since the taxable assets and the amount of tax (surcharge) the pay can be very high, and the irregularity insignificant". For the teaching FDUL, the measure, the keep-such as it is in relation to this point, runs the same "serious risk of being declared unconstitutional".
the lawyer Rogério Fernandes Ferreira, secretary of State for Fiscal Affairs in the second Government of António Guterres, speaks in a "'penalty' that might prove to be excessive". And, says Ana Paula Dourado, it is necessary to take into account that "if the irregularity mean 'debt' to the tax office, you can be a debt in respect of any tribute, and regardless of whether to be a tribute state, regional, local authority, a regulatory entity, a bribe, fee, etc; it can be a debt, the legality and amount are the subject of litigation, administrative or judicial".
If nothing changes, taxpayers with debt "see their tax bill will be considerably increased", corroborates Diogo Gonçalves Pires, fiscalista the consulting firm PwC. See what happens, for example, with a contributor single that has real-estate valued at 800 thousand euros, of VPT (therefore, covered by the new additional).
According to a simulation of the PwC, if the taxpayer does not have tax debts, will pay 600 euros of "dirty", which makes IMI the pay is 3800 euros in 2017 when this year would pay 3200 (assuming that applies to the rate of IMI (0.4%). But if you have a debt to the Social Security or tax authorities for any value that may be, a making-already is not 600 € but yes of 2400, which causes the IMI shoot for 5600 euros.
Simulate now what happens in a situation in which this single has a heritage of 250 thousand euros (therefore, not covered by the new additional). The IMI payable remains equal to this year, that is, it would be a thousand euros (assuming the IMI 0.4%). But, as the law is currently drafted, if that same person is a debtor goes to pay one a making-of 750 euros, or the total value rises to 1750 euros.
See all the news about the OE 2017