{"id":351963,"date":"2025-05-19T11:20:39","date_gmt":"2025-05-19T09:20:39","guid":{"rendered":"https:\/\/ga-p.com\/?post_type=noticia&#038;p=351963"},"modified":"2025-06-11T11:27:07","modified_gmt":"2025-06-11T09:27:07","slug":"javier-vinuesa-e-john-galilea-analisam-a-crescente-incerteza-fiscal-em-torno-das-scr-na-sequencia-do-boom-do-investimento-el-confidencial","status":"publish","type":"noticia","link":"https:\/\/ga-p.com\/pt-pt\/noticia\/javier-vinuesa-e-john-galilea-analisam-a-crescente-incerteza-fiscal-em-torno-das-scr-na-sequencia-do-boom-do-investimento-el-confidencial\/","title":{"rendered":"Javier Vinuesa e John Galilea analisam a crescente incerteza fiscal em torno das SCR na sequ\u00eancia do boom do investimento | El Confidencial"},"content":{"rendered":"<div id=\"ColumnaMasSidebar-block_6e23c216bfd040a081d1bc39b706cb4e\" class=\"ColumnaMasSidebar v1\">\n    <div class=\"container\">\n                <div class=\"hero-inner-blocks\">\n<div id=\"ColumnaIzquierda-block_4146427a136ae2a31833770b87dd18ba\" class=\"blanco ColumnaIzquierda\">\n    <div class=\"acf-innerblocks-container\">\n\n<h4 class=\"wp-block-heading\">Javier Vinuesa e John Galilea alertam para a crescente inseguran\u00e7a jur\u00eddica em torno das SCR, tendo em conta o aumento das inspec\u00e7\u00f5es fiscais e as novas interpreta\u00e7\u00f5es restritivas do Fisco sobre o per\u00edodo de car\u00eancia e a gest\u00e3o delegada.<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">Na sequ\u00eancia da reforma que limitou os benef\u00edcios fiscais das SICAV, as pessoas com elevado patrim\u00f3nio l\u00edquido optaram pelas SCR como alternativa de investimento. No entanto, o aumento das inspec\u00e7\u00f5es fiscais, especialmente na Catalunha e em Arag\u00e3o, gerou incerteza jur\u00eddica quanto ao seu tratamento fiscal.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">A consulta vinculativa V85\/23 defende que, durante os primeiros tr\u00eas anos, os investimentos em SCR n\u00e3o s\u00e3o considerados como estando sujeitos a uma obriga\u00e7\u00e3o legal, o que impediria a aplica\u00e7\u00e3o da isen\u00e7\u00e3o do imposto sobre o patrim\u00f3nio.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Neste contexto, Javier Vinuesa e John Galilea alertam:<br><em>&#8220;A DGT afirmou que, durante o per\u00edodo de tr\u00eas anos em que a SCR tem de cumprir o seu r\u00e1cio de investimento obrigat\u00f3rio, n\u00e3o \u00e9 poss\u00edvel considerar que esses t\u00edtulos s\u00e3o detidos para cumprir uma obriga\u00e7\u00e3o legal, o que os deixa fora do \u00e2mbito da isen\u00e7\u00e3o do imposto sobre o patrim\u00f3nio. \u00c9 surpreendente que um contribuinte seja prejudicado pelo facto de antecipar o cumprimento da Lei.&#8221;<\/em><\/p>\n\n\n\n<div id=\"Boton-block_0449569a8dca7968202db5e0f0dee693\" class=\"Boton\">\n\n            <a class=\"primaryCta scaleFromLeft rotateIcon\" href=\"https:\/\/www.elconfidencial.com\/empresas\/2025-05-17\/hacienda-aeat-scr-capital-riesgo-patrimonio_4130532\/\" target=\"_blank\"><span>Ver not\u00edcia<\/span>\n                        <div class=\"containerImg\"><img decoding=\"async\" alt=\"icon\" src=\"https:\/\/ga-p.com\/wp-content\/themes\/ga-p\/assets\/images\/external-icon.svg\" \/><\/div><\/a>\n            <\/div>\n\n<\/div>\n<\/div>\n\n\n<div id=\"ColumnaSidebar-block_9b521da899281ad7ccc1cf2a1ae76f00\" class=\"blanco ColumnaSidebar\">\n    <div class=\"acf-innerblocks-container\">\n\n\n<div id=\"NoticiaPublicacionInformacion-block_24709468c400f05f00a6a97009d211e7\" class=\"NoticiaPublicacionInformacion\">\n\n    <div class=\"personal_office\">\n        <div class=\"personal\">\n\n            \n                            <div class=\"abogados\">\n                    <div class=\"titleCategoria\">Advogado mencionado<\/div>\n                    <div class=\"out itemCont\">\n                                                                                    <p class=\"item\">\n                                    <span class=\"rectangleBlu\"> <\/span>\n                                                                        <a href=\"https:\/\/ga-p.com\/pt-pt\/pessoa\/javier-vinuesa\/\" class=\"nameAuthor\">Javier Vinuesa<\/a>\n                                                                        <span class=\"charge\"> &#8211; S\u00f3cio<\/span>\n                                <\/p>\n                                                                                                                <p class=\"item\">\n                                    <span class=\"rectangleBlu\"> <\/span>\n                                                                        <span class=\"nameAuthor text-decoration-none\"><\/span>\n                                                                        <span class=\"charge\"><\/span>\n                                <\/p>\n                                                                        <\/div>\n                                    <\/div>\n            \n                        <div class=\"categorias\">\n                <div class=\"titleCategoria\">Tipologia<\/div>\n                                    <p class=\"item\">\n                        <span class=\"rectangleBlu\"> <\/span>\n                        <span class=\"nameAuthor text-decoration-none\">Men\u00e7\u00e3o<\/span>\n                    <\/p>\n                            <\/div>\n            \n                        <div class=\"areas_sectores\">\n                <div class=\"titleCategoria\">Areas e setores<\/div>\n                                                        <p class=\"item\">\n                        <span class=\"rectangleBlu\"> <\/span>\n                        <a href=\"https:\/\/ga-p.com\/pt-pt\/area\/fiscal\/\" class=\"nameAuthor\">Fiscal<\/a>\n                    <\/p>\n                                                                <\/div>\n                <\/div>\n<\/div>\n\n<\/div>\n<\/div>\n\n<\/div>\n\n    <\/div>\n\n<\/div>\n\n\n<div id=\"ColumnaMasSidebar-block_6e23c216bfd040a081d1bc39b706cb4e\" class=\"ColumnaMasSidebar v1\">\n    <div class=\"container\">\n                <div class=\"hero-inner-blocks\">\n<div id=\"ColumnaIzquierda-block_4146427a136ae2a31833770b87dd18ba\" class=\"blanco ColumnaIzquierda\">\n    <div class=\"acf-innerblocks-container\">\n\n<div id=\"AnteriorSiguiente-block_b58ce7f17bbda1e5b2170771c46c224c\" class=\"AnteriorSiguiente\">\n\n\n            <div class=\"containerButtons\">\n            <a class=\"primaryCta prev \" href=\"https:\/\/ga-p.com\/pt-pt\/noticia\/ga_p-asesora-a-itf-en-un-litigio-frente-a-kosmos\/\" target=\"_self\" title=\"prev post\">Ver acima                <img decoding=\"async\" alt=\"icon\" src=\"https:\/\/ga-p.com\/wp-content\/themes\/ga-p\/assets\/images\/arrow-left-primary.svg\" \/>\n            <\/a>\n            <a class=\"primaryCta next \" href=\"https:\/\/ga-p.com\/pt-pt\/noticia\/diego-martin-abril-ana-orondo-e-eduardo-orteu-falam-sobre-o-novo-quadro-europeu-de-embalagens-expansion\/\" target=\"_self\" title=\"next post\">Ver seguinte                <img decoding=\"async\" alt=\"icon\" src=\"https:\/\/ga-p.com\/wp-content\/themes\/ga-p\/assets\/images\/arrow-right-primary.svg\" \/>\n            <\/a>\n        <\/div>\n    <\/div>\n<\/div>\n<\/div>\n\n<\/div>\n\n    <\/div>\n\n<\/div>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Javier Vinuesa e John Galilea alertam para a crescente inseguran\u00e7a jur\u00eddica em torno das SCR, tendo em conta o aumento das inspec\u00e7\u00f5es fiscais e as novas interpreta\u00e7\u00f5es restritivas do Fisco sobre o per\u00edodo de car\u00eancia e a gest\u00e3o delegada.<\/p>\n","protected":false},"featured_media":0,"template":"","categoria":[272],"class_list":["post-351963","noticia","type-noticia","status-publish","hentry","categoria-mencao"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.6 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Javier Vinuesa e John Galilea analisam a crescente incerteza fiscal em torno das SCR na sequ\u00eancia do boom do investimento | El Confidencial - Despacho de abogados G\u00f3mez-Acebo &amp; 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