Benefício fiscal

O benefício fiscal é um regime especial de tributação que envolve uma vantagem ou simplesmente um desagravamento fiscal perante o regime normal, assumindo-se como uma forma de isenção, redução de taxas, deduções à matéria coletável, amortizações e/ou outras medidas fiscais dessa natureza.

Características

Os benefícios fiscais tanto podem ser deduzidos dos rendimentos declarados, enquanto os outros subtraem-se directamente do montante da coleta.

Exemplos de benefícios fiscais mais relevantes abatidos do montante da coleta são: a Educação; que engloba despesas de educação do agregado familiar, a Habitação; que implica os juros e as amortizações ou as rendas de habitação permanentes, a Saúde; que engloba as despesas incluindo juros e dividas.

Exemplos de benefícios fiscais abatidos do rendimento: Aplicações a prazo (inclusive os PPR), Acções, Pensões, Quotas Sindicais e Donativos a instituições.

Estatutos

O Estatuto dos Benefícios Fiscais (EBF), aprovado pelo Decreto-Lei 215/89 de 1 de Julho, contém os princípios fiscais a que deve obedecer a criação das situações de benefício, as regras da sua atribuição e reconhecimento administrativo e o elenco desses mesmos benefícios, com um duplo objectivo:

1.º - Garantir maior estabilidade aos diplomas reguladores das novas espécies tributárias;

2.º - Conferir um carácter mais sistemático ao conjunto dos benefícios fiscais.

Na revisão do regime, concretizada com a aprovação do Estatuto dos Benefícios Fiscais, entendeu o Governo acolher vários princípios que passam pela:

a)Atribuição aos Benefícios Fiscais de um carácter obrigatoriamente excepcional, só devendo ser concedidos em casos de reconhecido interesse público;

b)Pela estabilidade, de modo a garantir aos contribuintes uma situação clara e segura;

c)Pela Moderação, dado que as receitas são postas em causa com a concessão de benefícios, quando o país tem de reduzir o peso do défice público;

d)Realização de Investimentos em infra-estruturas e serviços públicos.

e) Realização das contas fornecedores(22) e clientes(21) e Outras Contas Receber e a Pagar (27)

Fonte

Ligações externas

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