Learning outcomes of the curricular unit

Learn the personal income taxation rules, one of the most important taxes of the Portuguese tax system

Syllabus

1. income (tax unity myth)
2. residents and non residents (internal law criteria and double tax treaties and partial residence and non usal tax residents regime;
3. non residents taxation;
4. residents taxation (worldwide income and exchange of information;
5. subject incidence (person or family).
6. The IRS struscture and the various income categories - incidence and determination of the income fixad tax rates (tipes of withholding taxes and global income;
7. tax deductions.
8. taxation of the patrimonial increasements and richness tax regime;
9. tax transparacy