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O princípio do benefício como fundamento da tributação em sede de IMI
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presente dissertação tem como objetivo a análise do recurso ao Princípio do Benefício, como critério material de justiça na repartição dos encargos públicos, pelo legislador do atual Imposto Municipal Sobre Imóveis (IMI).
O IMI entrou em vigor no ordenamento tributário português em dezembro de 2003, na sequência da reforma da tributação do património implementada com a aprovação do Decreto-Lei nº 287/2003, de 12 de novembro, diploma que procedeu igualmente à criação do Imposto Municipal Sobre as Transmissões Onerosas de Imóveis (IMT), a alterações no Imposto do Selo (IS), bem como em outra legislação fiscal complementar.
A criação do IMI como imposto sobre o património, fundando-se a exigência da sua cobrança na contrapartida dos benefícios que os proprietários de imóveis recebem com obras e serviços que a coletividade lhes proporciona, provinha já do tributo antecessor, a Contribuição Autárquica, introduzida pela reforma fiscal de 1988/1989, sendo essa suposta relação (para)comutativa a razão que justificou que a receita do imposto revertesse a favor dos municípios, por serem estes as entidades a quem cabe uma parcela muito significativa das prestações administrativas que apoiam e valorizam os imóveis.
Contudo, ao princípio do benefício, como critério de igualdade fiscal e de eficiência da tributação, não basta a sua invocação legal, os seus pressupostos essenciais têm que se manifestar nos elementos estruturais dos tributos, mormente, na implementação de uma base tributável específica (ad rem).
Neste sentido, procedeu-se à caraterização dos elementos essenciais do IMI, designadamente, as incidências (objetiva, subjetiva e territorial), isenções e outros benefícios fiscais, o método de avaliação dos imóveis, que conduz à determinação do valor patrimonial tributário e que constitui a base de incidência do tributo, a liquidação e o respetivo pagamento, concluindo-se que, o atual imposto se encontra estruturado na lógica do princípio da capacidade contributiva, possuindo uma base tributável ad valorem, que quantifica a riqueza do contribuinte e não o valor da prestação pública de que aquele é presumível beneficiário.
Desta forma, o IMI constitui-se como uma prestação unilateral coativa, que se destina ao financiamento das atividades gerais atribuídas aos municípios, de cuja prestação apenas assiste ao contribuinte uma mera expetativa de aproveitamento. Assim, em termos gerais, o IMI, à semelhança dos outros impostos que incidem sobre o património imobiliário, exige o sacrifício de parte dos cidadãos, os proprietários de imóveis, no financiamento de atividades que beneficiam a toda a coletividade.
A Lei de criação do IMI, ao invocar o princípio do benefício, como fundamento da tributação do imposto, viola assim o princípio da igualdade fiscal, pelo que, enferma de inconstitucionalidade material, nunca controlada pelo Tribunal Constitucional.
O estudo levado a efeito visou, ainda, uma breve análise aos elementos essenciais dos outros dois impostos que incidem sobre o património, o IMT e o IS, o que permitiu caraterizar a tributação do património, no sistema fiscal nacional, como sendo de natureza parcelar e parcial, sobreonerando o património imobiliário e, em especial, o imobiliário urbano, em claro favorecimento do património mobiliário, concluindo-se pela inconstitucionalidade deste modelo de tributação, por violação do princípio da igualdade fiscal, expressão do princípio da igualdade do Art.º 13º da CRP.
Partindo da descrição dos princípios essenciais com os quais o sistema tributário se deverá conformar, em particular o princípio da igualdade fiscal, na sua vertente do princípio da equivalência, defende-se a reestruturação do atual IMI ou a sua substituição por um outro tributo, que pode e deve ser fundamentado e estruturado na lógica do princípio do benefício.
Neste caso, o IMI deverá ser concebido como contribuição financeira a favor das autarquias locais, cujos sujeitos passivos, pertencentes ao grupo de proprietários de imóveis, identificado ou identificável, deverão contribuir para os encargos em que aquelas entidades públicas incorrem com as obras e serviços que prestam e que aproveitam ao grupo, valorizando os respetivos bens imobiliários.
A base tributável específica desse tributo deverá incidir sobre a realidade física, o imóvel detido, que se vê valorizado com as prestações da administração local, mas deverá partir dos encargos incorridos com a realização de tais atividades. Só na lógica da relação (para)comutativa que se estabelece entre o grupo de contribuintes que beneficia dos serviços públicos e as entidades que os prestam, ínsita às contribuições financeiras, se poderá fundamentar a repartição justa do IMI, no princípio do benefício.
Procede-se ainda à caraterização dos principais aspetos do novo modelo de tributação do património que se encontra estabelecido na nova Lei de Bases Gerais da Política Pública de Solos, de Ordenamento do Território e do Urbanismo, a Lei nº 31/2014, de 30 de maio, a qual assenta numa visão integrada do urbanismo, finanças públicas e fiscalidade, com vista à sustentabilidade do território nacional. Esse modelo assenta na regulação económica do solo, do ordenamento do território e do urbanismo, onde a tributação do património imobiliário assume uma função essencial.
Nesta nova conceção, o IMI encontra-se assente no princípio do benefício, sendo concebido como um “Imposto de Condomínio” ou como uma “contribuição especial”, devido pelos proprietários dos imóveis
urbanos, e assume um papel de regulação no mercado imobiliário/fundiário, embora integrado num sistema de tributação mais vasto que, engloba também os impostos estaduais e os tributos criados pelas autarquias locais.
Com a entrada em vigor da referida Lei, em 29 de junho de 2014, não será possível persistir, por muito mais tempo, com o atual modelo de tributação do património.
The objective of this essay is to analyse the use of the Benefit Theory of Taxation as legal material criterion in the distribution of public expenditure, by the legislator of the current Municipal Tax over Real Property (IMI). The IMI is in force in the Portuguese tax system since December 2003 and it was introduced with the reformation of the taxation over wealth implemented by the in forced Decree-law nr. 287/2003, of 12 November, act that also resulted in the creation of the Municipal Tax over Property Transfer (IMT), in changes to the Stamp Tax as well as in an additional fiscal legislation. The creation of IMI as a tax over wealth based on the benefits contribution that the real estate owners received through public works and services provided by the community, came from the previous tax, the Municipal Tax, introduced by the tax reform of 1988/1989, being that supposed (para)commutative relationship the reason for this tax to be paid to the municipalities, as these entities are responsible for a large portion of the administrative instalment that support and enhance the real estate. Conversely, to the benefit Theory of taxation, as a criterion of tax equality and taxation efficiency, the legal appeal is not suffice. Its essential assumptions have to be expressed in structural elements of taxation, especially in the implementation of a specific tax base (ad rem). In this sense, the essential elements of the IMI were classified, namely, the incidences (objective, subjective and territorial); exemptions and other fiscal benefits, the method of real estate assessment that leads to the determination of the value of the taxable asset value, which is the taxable value; the liquidation and related payment, concluding that the current tax is structured in the logic of the ability to pay principle of taxation, with an ad valorem tax base that quantifies property of the tax payer, and not the value of the public provision of which he is the supposed payee. Therefore, the IMI is a unilateral coactive contribution, which purposes is to fund the general activities assigned to the municipalities and of which the tax payer may only expect to avail. Consequently, in general, the IMI similar to other taxes over real estate, requires the sacrifice of citizens, the real estate owners, to fund the activities that benefit the whole community. By invoking the Benefit Theory of Taxation as foundation for the taxation tax, the creating Law of IMI infringes, hence, the fiscal equality principle whereat suffers from material unconstitutionality and that was never before measured by the Constitutional Court. This study also aimed at a brief analysis of the essential elements of two other taxes over wealth, the IMT and the IS, that allowed to categorise the taxation over wealth in the Portuguese taxation system, as being fractional and partial, over-charging real estate and, in particular, the urban real estate, clearly favouring the real estate property. Hence we conclude that this taxation model is unconstitutional as it violates the fiscal equality principle as equivalence principle as per Art.º 13° of the Constitution of the Portuguese Republic. Having as legal basis the description of the essential principals with which the taxation system, in particular the fiscal equality principle as equivalence principle, should be in agreement with, it is advocated that the current IMI should be restructured or be replaced by another tax, that can and should be substantiated and structured in the benefit theory of Taxation. In this case, the IMI should be conceived as financial contribution in favour of the local municipalities whose taxable person, pertaining to the group of real estate owners - identified or identifiable-, should contribute to the charges that the public entities will incur with works and services provided and that take from the group to improve the corresponding real estate properties. The specific tax base for this tax should focus on the physical reality, i.e. the owned property that becomes valued with the contributions to the local administration, but that should come from the charges incurred with the execution of such activities. Only in the logic of having the (para)commutative relation established between the tax payers group that benefits from the public services and the entities that provide the later, can we support the fair distribution of IMI, in the Benefit theory of taxation. Additionally, continuing by characterizing the principal aspects of the new model of taxation over property established in the new General Basic Law of the Soil Public Policy, of Planning and Urban development, Law n.° 31/2014, of May 30th, that is founded on an integrated vision of urban development, public finances and taxation, aiming the sustainability of the national territory. This model lays on the economic regulation of the soil, of planning and urban development, where the taxation over real estate property has an essential function. In this new conception, the IMI is based on the benefit theory of taxation, being designed as a “condominium tax” or as a “special contribution”, due by the urban real estate, and assumes the role of regulation in the real estate/land market, while integrated in a more vast taxation system that also encloses the state taxes and the taxes created by the local municipalities. With the entry into force of the above mentioned Law, in 26 June 2014, the current wealth taxation model could not prevail for much longer time.
The objective of this essay is to analyse the use of the Benefit Theory of Taxation as legal material criterion in the distribution of public expenditure, by the legislator of the current Municipal Tax over Real Property (IMI). The IMI is in force in the Portuguese tax system since December 2003 and it was introduced with the reformation of the taxation over wealth implemented by the in forced Decree-law nr. 287/2003, of 12 November, act that also resulted in the creation of the Municipal Tax over Property Transfer (IMT), in changes to the Stamp Tax as well as in an additional fiscal legislation. The creation of IMI as a tax over wealth based on the benefits contribution that the real estate owners received through public works and services provided by the community, came from the previous tax, the Municipal Tax, introduced by the tax reform of 1988/1989, being that supposed (para)commutative relationship the reason for this tax to be paid to the municipalities, as these entities are responsible for a large portion of the administrative instalment that support and enhance the real estate. Conversely, to the benefit Theory of taxation, as a criterion of tax equality and taxation efficiency, the legal appeal is not suffice. Its essential assumptions have to be expressed in structural elements of taxation, especially in the implementation of a specific tax base (ad rem). In this sense, the essential elements of the IMI were classified, namely, the incidences (objective, subjective and territorial); exemptions and other fiscal benefits, the method of real estate assessment that leads to the determination of the value of the taxable asset value, which is the taxable value; the liquidation and related payment, concluding that the current tax is structured in the logic of the ability to pay principle of taxation, with an ad valorem tax base that quantifies property of the tax payer, and not the value of the public provision of which he is the supposed payee. Therefore, the IMI is a unilateral coactive contribution, which purposes is to fund the general activities assigned to the municipalities and of which the tax payer may only expect to avail. Consequently, in general, the IMI similar to other taxes over real estate, requires the sacrifice of citizens, the real estate owners, to fund the activities that benefit the whole community. By invoking the Benefit Theory of Taxation as foundation for the taxation tax, the creating Law of IMI infringes, hence, the fiscal equality principle whereat suffers from material unconstitutionality and that was never before measured by the Constitutional Court. This study also aimed at a brief analysis of the essential elements of two other taxes over wealth, the IMT and the IS, that allowed to categorise the taxation over wealth in the Portuguese taxation system, as being fractional and partial, over-charging real estate and, in particular, the urban real estate, clearly favouring the real estate property. Hence we conclude that this taxation model is unconstitutional as it violates the fiscal equality principle as equivalence principle as per Art.º 13° of the Constitution of the Portuguese Republic. Having as legal basis the description of the essential principals with which the taxation system, in particular the fiscal equality principle as equivalence principle, should be in agreement with, it is advocated that the current IMI should be restructured or be replaced by another tax, that can and should be substantiated and structured in the benefit theory of Taxation. In this case, the IMI should be conceived as financial contribution in favour of the local municipalities whose taxable person, pertaining to the group of real estate owners - identified or identifiable-, should contribute to the charges that the public entities will incur with works and services provided and that take from the group to improve the corresponding real estate properties. The specific tax base for this tax should focus on the physical reality, i.e. the owned property that becomes valued with the contributions to the local administration, but that should come from the charges incurred with the execution of such activities. Only in the logic of having the (para)commutative relation established between the tax payers group that benefits from the public services and the entities that provide the later, can we support the fair distribution of IMI, in the Benefit theory of taxation. Additionally, continuing by characterizing the principal aspects of the new model of taxation over property established in the new General Basic Law of the Soil Public Policy, of Planning and Urban development, Law n.° 31/2014, of May 30th, that is founded on an integrated vision of urban development, public finances and taxation, aiming the sustainability of the national territory. This model lays on the economic regulation of the soil, of planning and urban development, where the taxation over real estate property has an essential function. In this new conception, the IMI is based on the benefit theory of taxation, being designed as a “condominium tax” or as a “special contribution”, due by the urban real estate, and assumes the role of regulation in the real estate/land market, while integrated in a more vast taxation system that also encloses the state taxes and the taxes created by the local municipalities. With the entry into force of the above mentioned Law, in 26 June 2014, the current wealth taxation model could not prevail for much longer time.
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Palavras-chave
Direito fiscal Imposto sobre o património IMI Princípio da igualdade Teses de mestrado - 2017