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A transparência fiscal : breve estudo do regime e da sua adequação ao sistema fiscal português
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Encontra-se consagrado, no art.º 6.º do CIRC, o RTF, mecanismo criado com três principais objetivos: neutralidade fiscal, eliminação da dupla tributação económica e combate à evasão fiscal, nomeadamente em consequência do elevado número de sociedades que eram constituídas com motivações pura ou maioritariamente fiscais, em virtude de existir uma notável discrepância entre as taxas de IRS e a taxa de IRC, sendo esta última consideravelmente inferior àquelas.
O RTF tem como principal traço a imputação da matéria coletável aos sócios ou membros na sua esfera pessoal, ao passo que as sociedades tributadas em sede de regime geral de IRC veem aplicada, à matéria coletável, a taxa correspondente de IRC que, após algumas deduções e ajustamentos, dará o resultado a pagar/ recuperar pela própria sociedade (i.e., em sede de IRC).
Ora, no RTF não existe tributação ao nível da sociedade e a imputação na esfera dos sócios ocorre independentemente da distribuição efetiva dos lucros, o que significa que poderá ocorrer uma tributação de rendimentos que não foram efetivamente disponibilizados aos sócios, sendo este tema alvo de grande controvérsia e divergência doutrinária desde a sua estatuição.
No que diz respeito ao âmbito subjetivo do Regime, refira-se que este também não é objeto de unanimidade por parte da doutrina, nomeadamente no que concerne às sociedades de profissionais, a respeito das quais importa mencionar as Sociedades de Advogados, que eram, até muito recentemente, o único tipo de sociedade que não conseguia contornar a aplicação do RTF.
Contudo, o status quo foi alterado em virtude da Lei n.º 12/2023, de 28 de março, que veio efetuar alterações à Lei das Associações Públicas Profissionais e que expressamente passou a admitir a existência de sociedades multidisciplinares, bem como da Lei n.º 6/2024, de 19 de janeiro, consagrando as consequentes alterações implementadas no Estatuto da Ordem dos Advogados.
The CIT Code establishes, in its Article 6, the Tax Transparency Regime (“TTR”), a mechanism created with three main purposes: tax neutrality, elimination of economic double taxation and fight against tax evasion, namely as a consequence of the large number of companies that were incorporated with purely or mainly tax motivations, due to the considerable discrepancy between Personal Income Tax rates and Corporate Income Tax rates, with the latter being considerably lower than the previous ones. The TTR’s main characteristic is the imputation of the taxable profits to the shareholders and/or members in their personal spheres, while companies taxed according to the general CIT regime are subject to the application of the corresponding CIT rate to the respective taxable profit, which after some adjustments and deductions, will provide the amount to be paid/recovered by the Company. In the TTR, however, there is no taxation at the Company level and the imputation to the shareholders takes place regardless of the actual distribution of profits, which means that income that has not actually been made available to the shareholders may be taxed, and such issue has been subject to considerable controversy and doctrinal disagreement since its implementation. Regarding the subjective scope of the regime, it should be noted that the debate is not unanimous either, particularly regarding partnerships (sociedades de profissionais), being important to mention Law Firms, that were, until very recently, the only type of company that could not avoid the application of the TTR. Nevertheless, the status quo has just changed due to Law no. 12/2023 of March 28, which amended changes to the Public Professional Associations Law and expressly admitted the existence of multidisciplinary companies, as well as Law no. 6/2024, of January 19, establishing the consequent changes introduced to the Portuguese Bar Association By-Laws.
The CIT Code establishes, in its Article 6, the Tax Transparency Regime (“TTR”), a mechanism created with three main purposes: tax neutrality, elimination of economic double taxation and fight against tax evasion, namely as a consequence of the large number of companies that were incorporated with purely or mainly tax motivations, due to the considerable discrepancy between Personal Income Tax rates and Corporate Income Tax rates, with the latter being considerably lower than the previous ones. The TTR’s main characteristic is the imputation of the taxable profits to the shareholders and/or members in their personal spheres, while companies taxed according to the general CIT regime are subject to the application of the corresponding CIT rate to the respective taxable profit, which after some adjustments and deductions, will provide the amount to be paid/recovered by the Company. In the TTR, however, there is no taxation at the Company level and the imputation to the shareholders takes place regardless of the actual distribution of profits, which means that income that has not actually been made available to the shareholders may be taxed, and such issue has been subject to considerable controversy and doctrinal disagreement since its implementation. Regarding the subjective scope of the regime, it should be noted that the debate is not unanimous either, particularly regarding partnerships (sociedades de profissionais), being important to mention Law Firms, that were, until very recently, the only type of company that could not avoid the application of the TTR. Nevertheless, the status quo has just changed due to Law no. 12/2023 of March 28, which amended changes to the Public Professional Associations Law and expressly admitted the existence of multidisciplinary companies, as well as Law no. 6/2024, of January 19, establishing the consequent changes introduced to the Portuguese Bar Association By-Laws.
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Transparência fiscal Impostos sobre o rendimento Dupla tributação Capacidade contributiva Teses de mestrado - 2024 Tax transparency Income taxes Double taxation Ability-to-pay principle