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Abstract(s)
Após várias décadas de reformulação dos impostos prediais, as propriedades rústicas que abrange cerca de 90% do território, sustenta num eixo atualista, a necessidade legislativa de uma mudança ao CIMI.
Sendo um país com fortes raízes históricas agrícolas, o êxodo rural de décadas, tem colocado á vista as fragilidades e a falta de apoio ao sector primário.
O condicionamento do nosso território, em que o Estado é um dos principais proprietários dos prédios rústicos, necessita de medidas concretas, tais como o programa BUPi, o Banco de Terras e terá de ser acompanhado com incentivos fiscais á dinamização do setor primário e a isenções de tributação de património.
A tributação dos prédios rústicos em sede de IMI assenta numa base de “rendimento real ou presumido do prédio”.
Uma reformulação do IMI Rústico, programas de apoio ao sector primário para os proprietários, programas nacionais e locais de dinamização de propriedades rústicas, programas de apoio à propriedade visando a sustentabilidade das propriedades e dos solos, serão certamente medidas que podiam beneficiar o setor primário com brevidade e com benefícios da qualidade de vida dos cidadãos no quotidiano e com vantagens económicas para a sociedade.
Na dissertação, procuramos obter respostas a estas causas, com o objetivo de dinamizar os prédios rústicos e de trazer mais valias para o sector primário, perante a tributação atual do património rústico vigente.
After several decades of reformulating property taxes, rustic property, which covers around 90 per cent of the territory, supports the legislative need for a change to the CIMI. As a country with strong historical agricultural roots, the decades-long rural exodus has brought to light the weaknesses and lack of support for the primary sector. The conditioning of our territory, in which the State is one of the main owners of rural properties, requires concrete measures, such as the BUPi program, the Land Bank, and will have to be accompanied by tax incentives to stimulate the primary sector and exemptions from property taxation. The IMI taxation of rural property is based on "real or presumed income from the building". A reformulation of the Rustic IMI, support programmes for the primary sector for landowners, national and local programmes to boost rustic properties, property support programmes aimed at the sustainability of properties and soils, are certainly measures that could benefit the primary sector in the short term, with benefits for the quality of life of citizens on a daily basis and with economic advantages for society. In this dissertation, we seek to find answers to these causes with the aim of boosting rural property and bringing added value to the primary sector, given the current taxation of rural property.
After several decades of reformulating property taxes, rustic property, which covers around 90 per cent of the territory, supports the legislative need for a change to the CIMI. As a country with strong historical agricultural roots, the decades-long rural exodus has brought to light the weaknesses and lack of support for the primary sector. The conditioning of our territory, in which the State is one of the main owners of rural properties, requires concrete measures, such as the BUPi program, the Land Bank, and will have to be accompanied by tax incentives to stimulate the primary sector and exemptions from property taxation. The IMI taxation of rural property is based on "real or presumed income from the building". A reformulation of the Rustic IMI, support programmes for the primary sector for landowners, national and local programmes to boost rustic properties, property support programmes aimed at the sustainability of properties and soils, are certainly measures that could benefit the primary sector in the short term, with benefits for the quality of life of citizens on a daily basis and with economic advantages for society. In this dissertation, we seek to find answers to these causes with the aim of boosting rural property and bringing added value to the primary sector, given the current taxation of rural property.
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Propriedade rústica Taxas IMI Teses de mestrado - 2024 Rustic property Rates IMI