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The taxation of capital gains resulting from the sale of real estate and rights in rem on real estate is a subject that, due to its complexity, generates numerous doubts, given that the law is insufficient, undefined and sometimes inconsistent, making it very difficult to correctly comply with the reporting obligation.This work, in addition to analyzing the evolution of the tax regime of real estate capital gains in Portugal, aims to clarify, using practical examples, some of the most controversial situations.Subsequently, this research analyzes how this income is framed in various European tax systems, establishing a qualitative and quantitative comparison of taxation between several countries, namely Portugal, Spain, Italy, Germany, Luxembourg, Belgium, Finland, Denmark, Netherlands, France, Poland, Sweden and Norway.With the development of this work we expect that it may serve as support to professionals who need it and that there will be a document that allows the comparison of the regimes of some European countries, so that those interested may have an idea of the Portuguese reality in relation to that existing in other countries.
Über den Autor / die Autorin
Accounting Degree - ISCA - Universidade AveiroPostgraduate Course in Taxation - APOTEC Master in Accounting - Branch of Tax - ISCA - Universidade Aveiro Socia-Generator of Carlos & Fátima Vaz, Certified Accountants, SP, Lda
