Taxation I

Base Knowledge

Nothing to say

Teaching Methodologies

The development of contents will be carried out based on a theoretical and theoretical-practical approach, building a basic frame of reference, either through exposition or practical cases.

These approaches will be complemented, from an application perspective, with case analysis and problem solving.

The development of skills will be enhanced through the interpretation of legislation and its application to specific situations.

Learning Results

The curricular unit’s overall objective is to provide students with basic knowledge so that they can develop their own skills that allow them to frame the options offered to companies and individuals in the set of rules and decisions of a fiscal nature, conditioned by constant legislative change.

In this context of accelerated change in tax legislation, it is intended to combine theory with the resolution of practical cases, based on the legislation at each moment in force.

The aim is to ensure learning that prepares the student with solid foundations of knowledge that will allow him to give an adequate response to fiscal management issues, whatever the rules in force.

In summary, it is intended:

– Understand the importance of taxation for decision making
– Study and understand the structure of the Portuguese tax system in order to distinguish and characterize the various types of taxes, including their working mechanisms;
– Study the tax rules in question at the UC from a perspective of identifying the mutual relationships established with accounting;
– Complement the knowledge of management, accounting and law, promoting an interdisciplinary approach to different aspects of organizational life;
– To provide future professionals with a set of basic knowledge that will enable them to ensure tax compliance for companies and individuals.


1. Introduction

      1.1. General Aspects

       1.2. General Tax Theory – Brief References

       1.3. Tax Study

       1.4 Classification of Taxes (types of taxes)

        1.5 Tax system – Typology

        1.6 The Portuguese Tax System

        1.7. Tax benefits and tax expense

        1.8 Brief references to fundamental aspects, in the logic of company taxation, tax litigation and taxpayer guarantees.

        1.9 Tax evasion and fraud: the limits of tax planning


2. Taxes

    2.1. Income taxes

            2.1.1. IRS – Personal Income Tax

           Introduction: The IRS in the context of income taxes

           Characteristics and principles of the IRS

           Incidence: personal and real

           The negative delimitation of incidence and exemptions

           taxation schemes

           The different income categories

           Special taxation regimes

           Determination of net global income

           Determination of taxable income

           Determination of taxable income

           Determination of income for application of the rate

           Applicable fees and collection determination

           Collection deductions

           Withholding tax regime and payments on account

           Tax clearance

           the payment obligation

           declarative obligations

           Incentives and tax benefits


2.2. wealth taxes

            2.2.1. Tax on ownership and use of assets

            Study of the IMI – Municipal Property Tax

                                  Introduction: characteristics and principles
                                  Incidence: personal and real
                                  The problem of determining VPT – Tax Equity Value
                                  Applicable Fees
                                  settlement and payment
                                  Tax benefits
                                  The effect of VPT on IRS/IRC

            Additional to IMI
                                 Key features
                                 Actual Incidence
                                 Subjective incidence
                                 taxable amount
                                 passive subjects
                                 Form and term of settlement
                                 IRS and IRC deduction

                 2.2.2. Taxes on transfer of assets

               Study of IMT – Municipal Tax on Onerous Property Transfers
                                    Introductory Concepts
                                    Incidence (Real and Personal) and exemptions
                                    taxable material
                                    VPT and book value
                                    settlement and collection
                                    Tax benefits

              Study of the CIS – Stamp Tax Code (and TGIS)
                                    Characteristics and Nature of the Tax
                                     Incidence Rules
                                     Determination of taxable income
                                     settlement and collection
                                     Tax benefits
                                     Study of the CIS in its traditional aspect of taxation (non-asset taxation)

 2.3. Taxes/Special Contributions (particular cases of C. Especial s/Vasco da Gama bridge, CRIL/CREL and CRIP/CREP)

Curricular Unit Teachers




Código do IRS

Código do IMT

Código do IMI

Código do Imposto Selo

Estatuto dos Benefícios Fiscais

Concordata Santa Fé

Lei Geral Tributária (LGT)

Código de Procedimento e de Processo Tributário (CPPT)

Regime Complementar do Procedimento de Inspeção Tributária (RCIP)

Regime Geral das Infrações Tributárias (RGIT)


Brás Carlos, A., Antunes Abreu, I., Ribeiro Durão, J., Emília Pimenta, M., 2023, “Guia dos Impostos em Portugal”, Quid Juris.

Casalta Nabais, J., 2023, “Direito Fiscal”, Almedina, 11ª edição.

Ricardo Catarino, J., Branco Guimarães, V., 2021, “Lições de Fiscalidade: Princípios Gerais e Fiscalidade Interna”, Almedina, 7ª edição.

Ricardo Catarino, J., Branco Guimarães, V., 2015, “Lições de Fiscalidade – Vol. 2”, Almedina.

Duarte Morais, R., 2012, “Manual de Procedimento e Processo Tributário”, Almedina.

Leite Campos, D., Silva Rodrigues, B., Lopes de Sousa, J., 2012, “Lei Geral Tributária – comentada e anotada”, Encontro da Escrita, 4ª edição.

Freitas Pereira, M., 2018, “Fiscalidade”, Almedina, 6ª edição

Brás Carlos, A., 2016, “Impostos – teoria geral”, Almedina, 5ª edição.

Xavier de Basto, 2007, “IRS – Incidência real e a determinação dos rendimentos líquidos”, Coimbra editora.

Duarte Morais, R., 2014, “Sobre o IRS”, Almedina, 3ª edição.

Faustino, M., 2003, “O dever de retenção na fonte e outros deveres autónomos de cooperação em IRS”, Áreas Editora.