Tax Benefits and Special Regimes

The teaching and learning methodology is based, initially, on the use of the expository method of the theory underlying tax benefits and
special regimes. Subsequently, and in a second phase, the teaching method involves analysis and different practical cases, encouraging
students to discuss them and search for the most efficient solution from a fiscal point of view.
Additionally, students are invited to prepare a paper on a Tax Jurisprudence Ruling on the subject taught.
The preparation of the work will allow students to consolidate knowledge about the theory of tax benefits and special regimes, and the
discussion and resolution of practical cases will allow students to consolidate their knowledge about the application of tax benefits and
special regimes.

The main objectives of the curricular unit on tax benefits and special regimes are:
i) identify the main tax benefits existing in the Portuguese tax system;
ii) characterize the main special tax regimes in the Portuguese tax system;
To achieve the objectives, the teaching method is based on a combination of exposition of theory with the resolution and discussion of
practical cases.
At the end, the student must have the following skills:
a) frame the main tax benefits of the business sector, taking into account the legislation and tax jurisprudence in force;
b) analyse the different special tax regimes in force in the Portuguese tax system.

1. Introduction
1.1 Definition of tax benefit
1.2 General principles: scope, concepts, expiry
2. Tax benefits (BF) in the Tax Benefits Statute (EBF)
2.1 BF of a social nature
2.2 BF to the financial sector and capital markets
2.3 BF to company capitalization
2.4 BF of real estate
3. Investment Tax Code (CFI)
3.1 Tax benefits for productive investment
3.2 The investment support tax regime (RFAI)
3.3 The system of tax incentives for research and business development (SIFIDE)
4. Special regimes
4.1 The special tax regime for the taxation of Groups of Companies in IRC and VAT
4.2 The special tax regime for mergers, splits and transfers of assets into IRC and VAT
4.2 The special regime for real estate investment funds and companies for residential rental (FIIAH) and (SIIAH)
4.3 The VAT waiver regime in real estate transactions
4.5 Other special IRC and VAT regimes
5. Discussion of practical cases, as well as tax jurisprudence

NAO