Publication
IVA na construção civil
| Name: | Description: | Size: | Format: | |
|---|---|---|---|---|
| 41187 | 917.4 KB | Adobe PDF |
Authors
Advisor(s)
Abstract(s)
Verificando-se no setor da construção civil algumas situações de abuso, evasão e fraude, o Decreto-Lei 21/2007, de 29 de janeiro, implementou um conjunto de medidas que visam combater essas situações.
A medida tem como objetivo a introdução da figura da inversão do sujeito passivo e na alteração às regras da renúncia à isenção.
Por esse motivo, foram revistas de forma substancial as regras à isenção do IVA na locação e transmissão de bens imóveis, abrangidas pelos números 30 e 31 do artigo 9º do Código do IVA, estando a isenção sujeita à verificação cumulativa de determinadas condições relativas ao imóvel e ao sujeito passivo que possam interferir nestas situações.
Para alguns serviços relacionados com bens imóveis, ou seja, obras civis executadas por empreiteiros ou subempreiteiros, é introduzida a figura da inversão do sujeito passivo. Desta forma, cabe aos destinatários ou aos adquirentes daqueles serviços, quando se configurem como sujeitos passivos com direito à dedução total ou parcial do imposto, proceder à liquidação do IVA correspondente.
Having verified some situations of abuse, evasion and fraud in the civil construction sector, Decree-Law 21/2007, of January 29th, implemented a set of measures aimed at combating these situations. The purpose of the measures is to introduce the figure of inversion of the taxable person and to amend the rules for waiving exemption. For this reason, the rules for the exemption from VAT on the leasing and transfer of immovable property covered by numbers 30 and 31 of article 9 of the VAT Code were substantially revised, with the exemption being subject to the cumulative verification of certain conditions relating to the property and to the taxpayer that may interfere in these situations. For some services related to immovable property, that is, civil works carried out by contractors or subcontractors, the figure of the inversion of the taxable person is introduced. In this way, it is up to the recipients or purchasers of those services, when configured as taxable persons with the right to total or partial deduction of the tax, to proceed with the assessment of the corresponding VAT.
Having verified some situations of abuse, evasion and fraud in the civil construction sector, Decree-Law 21/2007, of January 29th, implemented a set of measures aimed at combating these situations. The purpose of the measures is to introduce the figure of inversion of the taxable person and to amend the rules for waiving exemption. For this reason, the rules for the exemption from VAT on the leasing and transfer of immovable property covered by numbers 30 and 31 of article 9 of the VAT Code were substantially revised, with the exemption being subject to the cumulative verification of certain conditions relating to the property and to the taxpayer that may interfere in these situations. For some services related to immovable property, that is, civil works carried out by contractors or subcontractors, the figure of the inversion of the taxable person is introduced. In this way, it is up to the recipients or purchasers of those services, when configured as taxable persons with the right to total or partial deduction of the tax, to proceed with the assessment of the corresponding VAT.
Description
Projeto de Graduação apresentado à Universidade Fernando Pessoa como parte dos requisitos para obtenção do grau de Licenciado em Ciências Empresariais
Keywords
Construção civil Inversão do sujeito passivo Isenção do IVA Bens imóveis Civil construction Reverse charge VAT exemption Real estate