Taxation of irrevocable powers of attorney for IMT purposes
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Abstract
One of the main objectives of the property tax reform was to increase mechanisms to combat fraud and tax evasion, with several changes introduced by the legislator to address the weaknesses of the existing tax system. The Municipal Property Transfer Tax (Sisa) was one of the taxes on which this reform focused, as it was out of step with the social and economic reality of Portugal at the time, presenting enormous susceptibility to fraud.
One of the mechanisms frequently used to circumvent this tax was the granting of irrevocable powers of attorney, with the Municipal Property Transfer Tax Code (IMT) introducing this fact into its objective incidence rules as a tax generator. The climate of dissatisfaction regarding the taxation of real estate led to a general consensus on the weaknesses of the Sisa.
Thus, the reformulation of the IMT aimed to review existing situations to improve them and introduce new tax-generating events, such as irrevocable powers of attorney. This article analyzes the effects generated by granting these powers of attorney within the scope of the IMT (Institute for Mobility and Transport).
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