{"id":3219,"date":"2023-10-20T14:02:44","date_gmt":"2023-10-20T14:02:44","guid":{"rendered":"https:\/\/rfblegal.co.uk\/?post_type=insight&p=3219"},"modified":"2024-02-26T15:03:45","modified_gmt":"2024-02-26T15:03:45","slug":"o-futuro-do-imposto-sucessorio-a-ser-abolido-ou-reformado","status":"publish","type":"insight","link":"https:\/\/rfblegal.co.uk\/pt\/percepcoes\/o-futuro-do-imposto-sucessorio-a-ser-abolido-ou-reformado\/","title":{"rendered":"O futuro do imposto sobre as sucess\u00f5es: Eliminado ou reformado?"},"content":{"rendered":"

Na v\u00e9spera das pr\u00f3ximas elei\u00e7\u00f5es gerais, h\u00e1 um grande burburinho em torno de poss\u00edveis altera\u00e7\u00f5es ao regime do imposto sucess\u00f3rio no Reino Unido. Os conservadores est\u00e3o a ponderar uma medida ousada: a aboli\u00e7\u00e3o total do imposto sucess\u00f3rio. Este imposto, frequentemente apelidado de \u2018o imposto mais odiado da Gr\u00e3-Bretanha\u2019, tem sido, h\u00e1 muito, um ponto de disc\u00f3rdia para muitos. A ideia de os bens serem tributados duas vezes \u2013 uma vez durante a vida da pessoa e outra ap\u00f3s a sua morte, a uma taxa exorbitante de 40% acima dos abatimentos dispon\u00edveis \u2013 n\u00e3o agrada \u00e0 maioria.
<\/em><\/p>\n\n\n\n

O Cen\u00e1rio Atual<\/strong><\/h2>\n\n\n\n

Atualmente, o limiar do imposto sucess\u00f3rio est\u00e1 fixado em 325 000 libras, um valor que se mant\u00e9m inalterado desde 2009. Em 2017, foi introduzida uma dedu\u00e7\u00e3o adicional para habita\u00e7\u00f5es transmitidas a descendentes diretos. Talvez surpreendentemente, tendo em conta a frequ\u00eancia com que o imposto sucess\u00f3rio \u00e9 abordado nos meios de comunica\u00e7\u00e3o social, s\u00e3o muito poucos os patrim\u00f3nios que, na realidade, s\u00e3o obrigados a pagar imposto sucess\u00f3rio. No ano fiscal de 2020\/2021, apenas 3,731% dos \u00f3bitos resultaram num patrim\u00f3nio sujeito a imposto sucess\u00f3rio. Isto contrasta fortemente com muitos outros pa\u00edses que cobram imposto sucess\u00f3rio. Por exemplo, na B\u00e9lgica, 48,1% dos \u00f3bitos foram sujeitos a imposto.
<\/p>\n\n\n\n

A Perspetiva Conservadora<\/strong><\/h2>\n\n\n\n

No entanto, dado que uma percentagem muito maior de pessoas receia que os seus bens sejam sujeitos ao imposto sucess\u00f3rio quando falecerem, talvez n\u00e3o seja surpreendente que os conservadores considerem que aliviar essa preocupa\u00e7\u00e3o possa revelar-se popular junto dos eleitores. De facto, o an\u00fancio pol\u00edtico feito pelos conservadores em 2007, de que iriam aumentar o abatimento do imposto sucess\u00f3rio para 1 milh\u00e3o de libras, \u00e9 considerado um fator-chave na decis\u00e3o de Gordon Brown de n\u00e3o convocar elei\u00e7\u00f5es naquela altura.
<\/p>\n\n\n\n

O Jogo dos N\u00fameros<\/strong><\/h2>\n\n\n\n

Um relat\u00f3rio recente do Instituto de Estudos Fiscais revela que o imposto sucess\u00f3rio contribui com apenas 0,31% para o PIB. O custo estimado da sua elimina\u00e7\u00e3o total seria de 7 mil milh\u00f5es de libras. Embora isto possa parecer uma quantia modesta no panorama geral, vale a pena considerar quem tem mais a ganhar com esta mudan\u00e7a \u2013 normalmente, aqueles com os patrim\u00f3nios mais avultados.
<\/p>\n\n\n\n

Reforma vs. Aboli\u00e7\u00e3o<\/strong><\/h2>\n\n\n\n

Por esta raz\u00e3o, existem propostas no sentido de simplesmente reformar o imposto para reduzir a sensa\u00e7\u00e3o de injusti\u00e7a, em vez de o abolir completamente. Existem v\u00e1rias reformas que poderiam ser implementadas. Estas v\u00e3o desde a redu\u00e7\u00e3o da taxa a pagar e o aumento do limiar, at\u00e9 medidas mais radicais, como incluir mais fundos de pens\u00f5es no \u00e2mbito do imposto sucess\u00f3rio e limitar os generosos abatimentos fiscais para propriedades empresariais e agr\u00edcolas, frequentemente utilizados por patrim\u00f3nios de maior dimens\u00e3o. No entanto, estas medidas n\u00e3o ganham as manchetes da mesma forma que a aboli\u00e7\u00e3o total do imposto sucess\u00f3rio.
<\/p>\n\n\n\n

Considera\u00e7\u00f5es parlamentares<\/strong><\/h2>\n\n\n\n

Antes de se poderem introduzir quaisquer altera\u00e7\u00f5es substanciais, o Parlamento ter\u00e1 de analisar os dados e as sugest\u00f5es apresentados pelo Instituto de Estudos Fiscais. Tendo em conta o atual clima econ\u00f3mico, a decis\u00e3o de abolir um imposto que representa cerca de 7 mil milh\u00f5es de libras em receitas n\u00e3o \u00e9 algo que se deva tomar de \u00e2nimo leve.<\/p>\n\n\n\n

Pa\u00edses como a Austr\u00e1lia, a \u00c1ustria, o Canad\u00e1, a Nova Zel\u00e2ndia e a Su\u00e9cia, que aboliram o imposto sucess\u00f3rio, fizeram-no, na sua maioria, muito antes da crise financeira global. \u00c9, portanto, bastante prov\u00e1vel que o imposto sucess\u00f3rio no Reino Unido continue a pesar sobre os nossos patrim\u00f3nios por mais tempo, e pode ser arriscado partir do princ\u00edpio de que o imposto sucess\u00f3rio ser\u00e1 abolido, em vez de organizar os seus assuntos para maximizar o uso das isen\u00e7\u00f5es. Embora a sua elimina\u00e7\u00e3o possa ser uma possibilidade, o imposto sucess\u00f3rio mant\u00e9m-se, por enquanto.

<\/p>\n\n\n\n

Como lidar com o imposto sucess\u00f3rio<\/strong><\/h2>\n\n\n\n

Para compreender melhor como o atual panorama fiscal em mat\u00e9ria de imposto sucess\u00f3rio pode afetar o seu patrim\u00f3nio, ou para explorar estrat\u00e9gias destinadas a minimizar a carga fiscal, contacte o nosso Departamento de Clientes Privados atrav\u00e9s do\u00a0PrivateClient@rfblegal.co.uk<\/a>.<\/em><\/strong><\/p>\n\n\n\n

Informa\u00e7\u00f5es adicionais<\/h3>\n\n\n\n
    \n
  • Autor da not\u00edcia: Senem Osmankan<\/li>\n<\/ul>","protected":false},"author":1,"featured_media":3220,"parent":0,"menu_order":0,"template":"","format":"standard","meta":{"_acf_changed":false,"om_disable_all_campaigns":false,"_uf_show_specific_survey":0,"_uf_disable_surveys":false,"footnotes":""},"categories":[],"tags":[],"class_list":["post-3219","insight","type-insight","status-publish","format-standard","has-post-thumbnail","hentry"],"acf":[],"aioseo_notices":[],"yoast_head":"\nThe Future of Inheritance Tax: Scrapped or Reformed? - RFB Legal<\/title>\n<meta name=\"description\" content=\"In the lead-up to the upcoming general election, there's a buzz about potential changes to the inheritance tax landscape in the UK. 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