Property Tax Law

1. Analyze specific accounting realities in relation to short and long production cycles and the contractual
nature that determines the production;
2. Understand the accounting treatment of revenue and costs associated with construction contracts
3. Know the tax rules relating to real estate

1. The real estate sector
2. Real estate accounting
2.1. Accounting for construction contracts (NCRF 19)
2.2. Service Concession Arrangements (IFRIC 12)
2.3. Agreements for the Construction of Real Estate (IFRIC 15)
2.4. The management information in the real estate sector
3.Taxation on real estate
3.1. The real estate sector and the income taxes
3.2. The real estate sector and VAT
3.3. The real estate sector and property taxes

NAO

BARROS, Ana Jorge Neves e SILVA, Eduardo Sá (2008) A Contabilização dos contratos de Construção – IAS
11, Vida Económica.
BONHAM, M., CURTIS, M., DAVIES, M., et al (2007), International GAAP 2007. Generally Accepted Accounting
Practice under International Financial Reporting Standards, Lexis Nexis, Ernest&Young.
PRICEWATERHOUSECOOPERS (2008) IFRS Manual of Accounting – 2009. Global guide to International
Financial Reporting Standards, Global Accounting Consulting Services PricewaterhouseCoopers LLP, CCH,
Londres.
RODRIGUES, Ana Maria, CARVALHO, Carla, AZEVEDO, Graça Maria do Carmo, CRAVO, Domingos (2010) SNC
– Contabilidade Financeira: Sua aplicação, Edições Almedina.
RODRIGUES, João, (2009), SNC – Sistema de Normalização Contabilística – Explicado, Porto Editora
SALDANHA SANCHES, J. L. (2009), Manual de Direito Fiscal, 3ª Edição, Coimbra Editora
TRAVANCA, Duarte (2008) IVA na Construção Civil e no Imobiliário, Vida Económica.
Legislação:
Código do IMI
Código do IMT