Acórdão (extrato) n.º 488/2021
Data de publicação | 19 Outubro 2021 |
Seção | Parte D - Tribunais e Ministério Público |
Órgão | Tribunal Constitucional |
Acórdão (extrato) n.º 488/2021
Sumário: Julga inconstitucional a dimensão normativa extraída do artigo 44.º, n.º 2, do Código do Imposto sobre o Rendimento das Pessoas Singulares, na redação que lhe foi dada pelo Decreto-Lei n.º 198/2001, de 3 de julho, segundo a qual se estabelece uma presunção inilidível no âmbito de ganhos de mais-valias sujeitos a Imposto sobre o Rendimento das Pessoas Singulares, decorrentes da alienação onerosa de bens imóveis, por violação do princípio da capacidade contributiva.
Processo n.º 171/21
III - Decisão
Pelo exposto, decide-se:
a) Julgar inconstitucional a dimensão normativa extraída do artigo 44.º, n.º 2, do Código do Imposto sobre o Rendimento das Pessoas Singulares, na redação que lhe foi dada pelo Decreto-Lei n.º 198/2001, de 3 de julho, segundo a qual se estabelece uma presunção inilidível no âmbito de ganhos de mais-valias sujeitos a IRS, decorrentes da alienação onerosa de bens imóveis, por violação do princípio da capacidade contributiva ínsito nos artigos 103.º, n.º 1, e 13.º da Constituição da República Portuguesa;
b) Negar provimento ao recurso interposto.
Sem custas.
Lisboa, 7 de julho de 2021. - Mariana Canotilho - Assunção Raimundo - Fernando Vaz Ventura - Pedro Machete.
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