Income Taxation

Not applicable.

Expository and interactive method, presentation and discussion of theoretical practical
cases.

Characterization of the Portuguese tax system
New trends of European taxation
Emphasize the specificities of taxation on income
Provide Auditors, accountants and managers with solid knowledge on accounting at practical and theoretical
level, in respect to the problem of income taxation.

1. Taxation of Individuals
New trends of taxation on income
Personal income tax (IRS)
Tax structure
Income Classes
Nonresidents
Tax benefits
2. Taxation of legal persons
Entry for base and extension of tax
Fiscal transparency
Period and exemptions
Taxable amount
Income and balance sheet changes
Financial subsidies and relocation
Inventories
System of depreciation and amortization
Impairments and provisions
Accomplishments of social utility and contributions
Charges not deductible for tax purposes
Most and least – capital gains
Financial instruments and economic double taxation
Deduction of tax losses
Indirect methods
Adjustment for the determination of the taxable amount
Groups of companies
Transformation of companies
Liquidation and result of sharing
Taxation rates, pours, autonomous
Tax assessment
Withholding taxes
Payment of tax
Fiscal Obligations
Tax Benefits

NAO

Guia do Imposto em Portugal (2022), Editora Quid Juris
Exercícios e Casos Práticos de IRC – 2015 – Ricardo Nunes e Joaquim Sarmento
Martins, António; Sá, Cristina; Taborda, Daniel. A Dedutibilidade de Gastos no IRC. Almedina, 2020
Marques, Rui. Código do IRC Anotado e Comentado, Almedina, 2020
Pereira, Paula Rosado. Manual de IRS (4ª Edição). Almedina 2022.
Código do IRS
Código do IRC
Estatuto dos Benefícios Fiscais