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Paula Rosado Pereira analisa tributação dos rendimentos prediais em IRS
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News March 25 2019

Paula Rosado Pereira analisa tributação dos rendimentos prediais em IRS

Paula Rosado Pereira analisa tributação dos rendimentos prediais em IRS

A Consultora da SRS Advogados, Paula Rosado Pereira, é oradora no Congresso de Direito do Arrendamento organizado pela Almedina, que decorrerá em Lisboa a 28 e 29 de Março. A Especialista em Direito Fiscal irá analisar o tema "A Tributação dos Rendimentos Prediais em IRS". 

Trata-se de um tema com significativa relevância para as pessoas singulares que tenham imóveis dados em arrendamento, visto que o regime atualmente em vigor permite que optem pela tributação das rendas recebidas como rendimentos prediais ou, alternativamente, como rendimentos empresariais e profissionais. Visto que os regimes de tributação em causa apresentam significativas diferenças entre si, a escolha do mais eficiente para cada contribuinte depende de um conhecimento detalhado dos regimes e da cuidadosa ponderação das suas vantagens e desvantagens. 

Paula Rosado Pereira acaba de lançar a 2ª Edição do Manual de IRS. A autora conta ainda com diversas outras obras publicada pela Almedina, como sejam Estudos sobre IRS – Rendimentos de Capitais e Mais-Valias (2004), Princípios do Direito Fiscal Internacional – Do Paradigma Clássico ao Direito Fiscal Europeu (2010), Tributação das Empresas em Angola – O Imposto Industrial e o Estatuto dos Grandes Contribuintes (2016) e Tributação das Empresas em Moçambique – O Imposto sobre o Rendimento das Pessoas Coletivas (2017).

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