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Revista de la Facultad de Derecho

Print version ISSN 0797-8316On-line version ISSN 2301-0665


CATARINO, João Ricardo  and  ESTEVES, Daniela. The non-Common Residence: A New Connection Element in the Taxation of the Personal Income Tax? A Research Aimed at the Solutions Adopted in Portugal and Spain. Rev. Fac. Der. [online]. 2020, n.49, e111.  Epub Nov 01, 2020. ISSN 0797-8316.

Economic difficulties have led the European Union to adopt new competitiveness strategies, such as the so-called “European 2020 Strategy” (Comissão Europeia, 1997)(Comissão Europeia, 1997a)(Comissão Europeia, 2014). This strategy has been extended to the fiscal policy of several Member States, whereby they have been adopting innovative fiscal solutions to increase investment and their competitiveness, such as the taxation of non-habitual residents (Catarino, 2016). In this research we evaluate the evolution of the concept of residence in personal income tax as a way to attract qualified residents and investment. We have systematized the regime of non-habitual residents by comparing the characteristics between Portugal and Spain and have pursued to determine whether their tax regimes are actually more attractive than the general scheme and, if so, under what terms. We have determined the existence of differences that may influence the choice between one or the other by the interested parties. We conclude that there is no evolution in the concept of residence adopted, that a greater attractiveness of the mentioned above regime is effective, through the application of lower rates of income tax and that its’ similarity does not allow the conclusion of the supremacy of a regime against the other.

Keywords : Non-Habitual Residence; Tax Planning; Tax Competition; Income Tax; Tax Systems; Taxation of Non-Residents; Residence Criteria; Source Criteria.

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