{"id":53434,"date":"2025-08-26T10:09:10","date_gmt":"2025-08-26T08:09:10","guid":{"rendered":"https:\/\/harlander-partner.eu\/imposto-sobre-o-rendimento-imobiliario-em-caso-de-heranca\/"},"modified":"2025-11-26T00:52:51","modified_gmt":"2025-11-25T23:52:51","slug":"imposto-sobre-o-rendimento-imobiliario-em-caso-de-heranca","status":"publish","type":"page","link":"https:\/\/harlander-partner.eu\/pt-pt\/direito-sucessorio-prevencao\/imposto-sobre-o-rendimento-imobiliario-em-caso-de-heranca\/","title":{"rendered":"Imposto sobre o rendimento imobili\u00e1rio em caso de heran\u00e7a"},"content":{"rendered":"\n<div class=\"wp-block-yoast-seo-table-of-contents yoast-table-of-contents\"><h2>Imposto sobre o rendimento imobili\u00e1rio<\/h2><ul><li><a href=\"#h-immobilienertragsteuer\" data-level=\"2\">Imposto sobre o rendimento imobili\u00e1rio<\/a><\/li><li><a href=\"#h-ausnahmen-von-der-immobilienertragsteuer\" data-level=\"2\">Exce\u00e7\u00f5es ao imposto sobre o rendimento imobili\u00e1rio<\/a><\/li><li><a href=\"#h-schenkungen-und-ihre-steuerlichen-folgen\" data-level=\"2\">Doa\u00e7\u00f5es e as suas consequ\u00eancias fiscais<\/a><\/li><li><a href=\"#h-immobilienertragsteuer-im-erbfall\" data-level=\"2\">Imposto sobre o rendimento imobili\u00e1rio em caso de heran\u00e7a<\/a><\/li><li><a href=\"#h-ihre-vorteile-mit-anwaltlicher-unterstutzung\" data-level=\"2\">As suas vantagens com apoio jur\u00eddico<\/a><\/li><li><a href=\"#h-haufig-gestellte-fragen-faq\" data-level=\"2\">Perguntas frequentes \u2013 FAQ<\/a><\/li><\/ul><\/div>\n\n<h2 class=\"wp-block-heading\" id=\"h-immobilienertragsteuer\">Imposto sobre o rendimento imobili\u00e1rio<\/h2>\n\n<p class=\"wp-block-paragraph\">O <strong>imposto sobre o rendimento imobili\u00e1rio (ImmoESt)<\/strong> incide desde 2012 sobre os lucros da <strong>aliena\u00e7\u00e3o de terrenos<\/strong>. O ImmoESt aplica-se apenas a <g id=\"gid_2\">opera\u00e7\u00f5es onerosas de aquisi\u00e7\u00e3o e transmiss\u00e3o<\/g>. No caso de opera\u00e7\u00f5es n\u00e3o onerosas, como heran\u00e7as ou doa\u00e7\u00f5es, este n\u00e3o se aplica inicialmente, a menos que o im\u00f3vel seja vendido posteriormente.  <\/p>\n\n<div class=\"wp-block-uagb-container uagb-block-3019fe8e alignfull uagb-is-root-container\">\n<div class=\"wp-block-uagb-container uagb-block-32585033\">\n<p class=\"wp-block-paragraph\">O imposto sobre o rendimento imobili\u00e1rio \u00e9 um imposto sobre o lucro resultante da venda de terrenos ou im\u00f3veis na \u00c1ustria. Regra geral, corresponde a <strong>30%<\/strong> do lucro obtido. <\/p>\n<\/div>\n\n\n\n<div class=\"wp-block-uagb-container uagb-block-45819ab6\"><picture>\r\n\t\t<source srcset=\"https:\/\/harlander-partner.eu\/wp-content\/uploads\/ImmoESt-bei-Erbschaften-352x198.webp\" >\r\n\t\t<img decoding=\"async\" class=\"mr-picture-small\" src=\"https:\/\/harlander-partner.eu\/wp-content\/uploads\/ImmoESt-bei-Erbschaften.webp\" alt=\"Imposto sobre o rendimento imobili\u00e1rio em caso de heran\u00e7a e doa\u00e7\u00e3o na \u00c1ustria \u2013 Regras, exce\u00e7\u00f5es e ajuda jur\u00eddica explicadas de forma simples.\" >\r\n\t<\/picture>\n<\/div>\n<\/div>\n\n<h2 class=\"wp-block-heading\" id=\"h-ausnahmen-von-der-immobilienertragsteuer\">Exce\u00e7\u00f5es ao imposto sobre o rendimento imobili\u00e1rio<\/h2>\n\n<ul class=\"wp-block-list\">\n<li>Isen\u00e7\u00e3o de resid\u00eancia principal<\/li>\n\n\n\n<li>Isen\u00e7\u00e3o de fabricante<\/li>\n\n\n\n<li>Expropria\u00e7\u00f5es<\/li>\n\n\n\n<li>Determinadas opera\u00e7\u00f5es de troca<\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\"><a href=\"https:\/\/harlander-partner.eu\/wp-admin\/post.php?post=25755&amp;action=edit&amp;lang=de\" target=\"_blank\" rel=\"noreferrer noopener\">Pode encontrar informa\u00e7\u00f5es mais detalhadas sobre as exce\u00e7\u00f5es ao imposto sobre o rendimento imobili\u00e1rio, a taxa de imposto e o pagamento do imposto aqui.<\/a><\/p>\n    <div class=\"mr-quote mrbg clearfix\">\n        <a class=\"mr-quote-person\" href=\"\/ueber-uns\/rechtsanwalt-sebastian-riedlmair\/\" title=\"Rechtsanwalt Sebastian Riedlmair\">\n            <img decoding=\"async\" class=\"mr-quote-person-img\" src=\"https:\/\/harlander-partner.eu\/wp-content\/themes\/harlander\/design\/sr100.webp\" width=\"100\"\n                 height=\"100\" loading=\"lazy\" alt=\"Rechtsanwalt Sebastian Riedlmair\">\n            <span class=\"mr-quote-person-text\">\n            Sebastian Riedlmair<br>\n            <span class=\"mr-quote-person-function\">Harlander &amp; Partner Rechtsanw\u00e4lte<\/span>\n        <\/span>\n        <\/a>\n        <span class=\"mr-quote-content\">\u201eGerade bei Schenkungen und Erbschaften wird die Immobilienertragsteuer h\u00e4ufig \u00fcbersehen. Eine fr\u00fchzeitige rechtliche Beratung hilft, unn\u00f6tige Belastungen zu vermeiden.\u201c<\/span>\n    <\/div>\n\n<h2 class=\"wp-block-heading\" id=\"h-schenkungen-und-ihre-steuerlichen-folgen\">Doa\u00e7\u00f5es e as suas consequ\u00eancias fiscais<\/h2>\n\n<p class=\"wp-block-paragraph\">Se um terreno for doado, trata-se de uma <strong>opera\u00e7\u00e3o n\u00e3o onerosa<\/strong>. Uma vez que o doador n\u00e3o recebe qualquer pre\u00e7o de compra e, por conseguinte, n\u00e3o obt\u00e9m qualquer lucro, surge inicialmente a impress\u00e3o de que n\u00e3o h\u00e1 imposto a pagar. Mas <strong>aten\u00e7\u00e3o<\/strong>:  <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>Venda ou arrendamento posterior<\/strong>: Assim que o donat\u00e1rio vender o im\u00f3vel ou obtiver rendimentos com o mesmo, pode ser aplicado o <strong>imposto sobre o rendimento imobili\u00e1rio<\/strong>. Por conseguinte, \u00e9 decisivo se a utiliza\u00e7\u00e3o gera um rendimento econ\u00f3mico. <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>Doa\u00e7\u00e3o mista<\/strong>: Frequentemente, os filhos pagam uma compensa\u00e7\u00e3o aos seus irm\u00e3os quando apenas um recebe o terreno. Se este pagamento exceder <g id=\"gid_1\">50% do valor do terreno<\/g>, a opera\u00e7\u00e3o deixa de ser considerada uma doa\u00e7\u00e3o pura para efeitos fiscais. Neste caso, a transmiss\u00e3o \u00e9 tratada como uma venda e o imposto sobre o rendimento imobili\u00e1rio \u00e9 devido.  <\/p>\n\n<h2 class=\"wp-block-heading\" id=\"h-immobilienertragsteuer-im-erbfall\">Imposto sobre o rendimento imobili\u00e1rio em caso de heran\u00e7a<\/h2>\n\n<p class=\"wp-block-paragraph\">Em caso de heran\u00e7a, aplicam-se regras semelhantes \u00e0s das doa\u00e7\u00f5es. Frequentemente, um herdeiro assume um im\u00f3vel e compensa financeiramente os outros herdeiros. A quest\u00e3o de saber se o <strong>imposto sobre o rendimento imobili\u00e1rio<\/strong> \u00e9 devido depende, sobretudo, do tipo de pagamento de compensa\u00e7\u00e3o:  <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>Compensa\u00e7\u00e3o proveniente da heran\u00e7a<\/strong>: Se o pagamento for efetuado diretamente a partir do patrim\u00f3nio herdado, fala-se de uma <strong>partilha de heran\u00e7a fiscalmente neutra<\/strong>. Neste caso, n\u00e3o \u00e9 devido o imposto sobre o rendimento imobili\u00e1rio. <\/p>\n\n<p class=\"wp-block-paragraph\"><strong>Compensa\u00e7\u00e3o proveniente do patrim\u00f3nio privado<\/strong>: Se o herdeiro beneficiado pagar a indemniza\u00e7\u00e3o do seu pr\u00f3prio bolso, depende da <strong>quota heredit\u00e1ria<\/strong>, ou seja, da parte que cada um teria recebido sem acordo. Se o pagamento exceder <strong>50% da quota heredit\u00e1ria<\/strong>, a opera\u00e7\u00e3o \u00e9 considerada onerosa para efeitos fiscais e o imposto sobre o rendimento imobili\u00e1rio \u00e9 devido. <\/p>\n\n<h2 class=\"wp-block-heading\" id=\"h-ihre-vorteile-mit-anwaltlicher-unterstutzung\">As suas vantagens com apoio jur\u00eddico<\/h2>\n\n<p class=\"wp-block-paragraph\">O imposto sobre o rendimento imobili\u00e1rio \u00e9 um tema complexo, especialmente quando se trata de <strong>doa\u00e7\u00f5es<\/strong> ou <strong>heran\u00e7as<\/strong>. Pequenas diferen\u00e7as nos pagamentos de compensa\u00e7\u00e3o ou no processamento da heran\u00e7a decidem se existe ou n\u00e3o uma obriga\u00e7\u00e3o fiscal. <\/p>\n<a class=\"mr-cta-link mr-cta-button-cal\" href=\"#h2-booking\" title=\"Primeira consulta gratuita\"><span class=\"mr-cta-link-normal\">Escolher agora a data pretendida:<\/span><span class=\"mr-cta-link-bold\">Primeira consulta gratuita<\/span><\/a>\n\n<h2 class=\"wp-block-heading\" id=\"h-haufig-gestellte-fragen-faq\">Perguntas frequentes \u2013 FAQ<\/h2>\n<div class=\"wp-block-uagb-faq uagb-faq__outer-wrap uagb-block-972c8b74 uagb-faq-icon-row uagb-faq-layout-accordion uagb-faq-expand-first-true uagb-faq-inactive-other-true uagb-faq__wrap uagb-buttons-layout-wrap uagb-faq-equal-height     \" data-faqtoggle=\"true\" role=\"tablist\"><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-36d1cbb5 \" role=\"tab\" tabindex=\"0\"><div class=\"uagb-faq-questions-button uagb-faq-questions\">\t\t\t<span class=\"uagb-icon uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M432 256c0 17.69-14.33 32.01-32 32.01H256v144c0 17.69-14.33 31.99-32 31.99s-32-14.3-32-31.99v-144H48c-17.67 0-32-14.32-32-32.01s14.33-31.99 32-31.99H192v-144c0-17.69 14.33-32.01 32-32.01s32 14.32 32 32.01v144h144C417.7 224 432 238.3 432 256z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t<span class=\"uagb-icon-active uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M400 288h-352c-17.69 0-32-14.32-32-32.01s14.31-31.99 32-31.99h352c17.69 0 32 14.3 32 31.99S417.7 288 400 288z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t<span class=\"uagb-question\">Quando \u00e9 que o imposto sobre o rendimento imobili\u00e1rio \u00e9 devido numa heran\u00e7a?<\/span><\/div><div class=\"uagb-faq-content\"><p>A mera heran\u00e7a de um im\u00f3vel est\u00e1 isenta de impostos. O imposto sobre o rendimento imobili\u00e1rio s\u00f3 \u00e9 devido quando o im\u00f3vel herdado \u00e9 vendido ou quando um herdeiro compensa outros coerdeiros com um <strong>pagamento de compensa\u00e7\u00e3o proveniente do patrim\u00f3nio privado<\/strong>. <br><\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-4587cec2 \" role=\"tab\" tabindex=\"0\"><div class=\"uagb-faq-questions-button uagb-faq-questions\">\t\t\t<span class=\"uagb-icon uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M432 256c0 17.69-14.33 32.01-32 32.01H256v144c0 17.69-14.33 31.99-32 31.99s-32-14.3-32-31.99v-144H48c-17.67 0-32-14.32-32-32.01s14.33-31.99 32-31.99H192v-144c0-17.69 14.33-32.01 32-32.01s32 14.32 32 32.01v144h144C417.7 224 432 238.3 432 256z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t<span class=\"uagb-icon-active uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M400 288h-352c-17.69 0-32-14.32-32-32.01s14.31-31.99 32-31.99h352c17.69 0 32 14.3 32 31.99S417.7 288 400 288z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t<span class=\"uagb-question\">\u00c9 necess\u00e1rio pagar imposto sobre o rendimento imobili\u00e1rio numa doa\u00e7\u00e3o?<\/span><\/div><div class=\"uagb-faq-content\"><p>Uma doa\u00e7\u00e3o em si est\u00e1 isenta de impostos, uma vez que n\u00e3o \u00e9 pago qualquer pre\u00e7o de compra. No entanto, o imposto sobre o rendimento imobili\u00e1rio \u00e9 devido se o donat\u00e1rio vender posteriormente o im\u00f3vel ou obtiver rendimentos com o mesmo. No caso de uma <strong>doa\u00e7\u00e3o mista<\/strong>, a obriga\u00e7\u00e3o fiscal \u00e9 desencadeada assim que o pagamento exceda <strong>50% do valor do terreno<\/strong>.  <\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-9c0f880f \" role=\"tab\" tabindex=\"0\"><div class=\"uagb-faq-questions-button uagb-faq-questions\">\t\t\t<span class=\"uagb-icon uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M432 256c0 17.69-14.33 32.01-32 32.01H256v144c0 17.69-14.33 31.99-32 31.99s-32-14.3-32-31.99v-144H48c-17.67 0-32-14.32-32-32.01s14.33-31.99 32-31.99H192v-144c0-17.69 14.33-32.01 32-32.01s32 14.32 32 32.01v144h144C417.7 224 432 238.3 432 256z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t<span class=\"uagb-icon-active uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M400 288h-352c-17.69 0-32-14.32-32-32.01s14.31-31.99 32-31.99h352c17.69 0 32 14.3 32 31.99S417.7 288 400 288z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t<span class=\"uagb-question\">Que exce\u00e7\u00f5es ao imposto sobre o rendimento imobili\u00e1rio existem na \u00c1ustria?<\/span><\/div><div class=\"uagb-faq-content\"><p>Determinados casos est\u00e3o isentos do imposto, incluindo a <strong>isen\u00e7\u00e3o de resid\u00eancia principal<\/strong>, a <strong>isen\u00e7\u00e3o de fabricante<\/strong>, as <strong>expropria\u00e7\u00f5es<\/strong>, bem como determinadas <strong>opera\u00e7\u00f5es de troca<\/strong>. A quest\u00e3o de saber se uma exce\u00e7\u00e3o se aplica depende do caso individual e deve ser verificada individualmente. <\/p><\/div><\/div><\/div>","protected":false},"excerpt":{"rendered":"Imposto sobre o rendimento imobili\u00e1rio O imposto sobre o rendimento imobili\u00e1rio (ImmoESt) incide desde 2012 sobre os lucros da aliena\u00e7\u00e3o de terrenos. O ImmoESt aplica-se apenas a opera\u00e7\u00f5es onerosas de &#8230;","protected":false},"author":1,"featured_media":53436,"parent":59253,"menu_order":5,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"_uag_custom_page_level_css":"","footnotes":""},"categories":[1140],"tags":[],"class_list":["post-53434","page","type-page","status-publish","has-post-thumbnail","hentry","category-direito-sucessorio-e-precaucao"],"acf":[],"uagb_featured_image_src":{"full":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/ImmoESt-bei-Erbschaften.webp",1920,1080,false],"thumbnail":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/ImmoESt-bei-Erbschaften-100x100.webp",100,100,true],"medium":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/ImmoESt-bei-Erbschaften-800x450.webp",800,450,true],"medium_large":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/ImmoESt-bei-Erbschaften.webp",1920,1080,false],"large":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/ImmoESt-bei-Erbschaften.webp",1920,1080,false],"1536x1536":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/ImmoESt-bei-Erbschaften.webp",1536,864,false],"2048x2048":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/ImmoESt-bei-Erbschaften.webp",1920,1080,false],"336x":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/ImmoESt-bei-Erbschaften-336x189.webp",336,189,true],"352x":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/ImmoESt-bei-Erbschaften-352x198.webp",352,198,true],"woocommerce_thumbnail":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/ImmoESt-bei-Erbschaften-300x300.webp",300,300,true],"woocommerce_single":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/ImmoESt-bei-Erbschaften-600x338.webp",600,338,true],"woocommerce_gallery_thumbnail":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/ImmoESt-bei-Erbschaften-100x100.webp",100,100,true],"yarpp-thumbnail":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/ImmoESt-bei-Erbschaften-120x120.webp",120,120,true]},"uagb_author_info":{"display_name":"Peter Harlander","author_link":"https:\/\/harlander-partner.eu\/pt-pt\/author\/secondpromotion\/"},"uagb_comment_info":0,"uagb_excerpt":"Imposto sobre o rendimento imobili\u00e1rio O imposto sobre o rendimento imobili\u00e1rio (ImmoESt) incide desde 2012 sobre os lucros da aliena\u00e7\u00e3o de terrenos. O ImmoESt aplica-se apenas a opera\u00e7\u00f5es onerosas de ...","_links":{"self":[{"href":"https:\/\/harlander-partner.eu\/pt-pt\/wp-json\/wp\/v2\/pages\/53434","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/harlander-partner.eu\/pt-pt\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/harlander-partner.eu\/pt-pt\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/harlander-partner.eu\/pt-pt\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/harlander-partner.eu\/pt-pt\/wp-json\/wp\/v2\/comments?post=53434"}],"version-history":[{"count":0,"href":"https:\/\/harlander-partner.eu\/pt-pt\/wp-json\/wp\/v2\/pages\/53434\/revisions"}],"up":[{"embeddable":true,"href":"https:\/\/harlander-partner.eu\/pt-pt\/wp-json\/wp\/v2\/pages\/59253"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/harlander-partner.eu\/pt-pt\/wp-json\/wp\/v2\/media\/53436"}],"wp:attachment":[{"href":"https:\/\/harlander-partner.eu\/pt-pt\/wp-json\/wp\/v2\/media?parent=53434"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/harlander-partner.eu\/pt-pt\/wp-json\/wp\/v2\/categories?post=53434"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/harlander-partner.eu\/pt-pt\/wp-json\/wp\/v2\/tags?post=53434"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}