Aprovado aumento para 5.000 euros do limite para não declarar doações entre pais e filhos

aprovado aumento para 5.000 euros do limite para não declarar doações entre pais e filhos

KOEN VAN WEEL/EPA

Lisboa, 27 nov 2023 (Lusa) – A medida que aumenta para 5.000 euros o limite até ao qual doações entre pais e filhos ou casais não tem de ser declarada para Imposto do Selo foi hoje aprovada durante as votações na especialidade do OE2024.

A medida resulta de uma proposta do PS de alteração ao Orçamento do Estado para 2024 (OE2024) tendo sido aprovada com os votos contra do Livre, a abstenção do PSD, Iniciativa Liberal, Bloco de Esquerda e Chega, e o voto a favor do PS, PCP e PAN.

Assim, os “donativos entre cônjuge ou unido de facto, descendentes e ascendentes, até ao montante de 5.000 euros”, vão juntar-se à lista de transmissões gratuitas que atualmente “não são sujeitas a Imposto do Selo” e que, em matéria de valores ou bens estava até agora limitada a 500 euros, independentemente da relação ou grau de parentesco de quem a fazia.

Na prática isto significa que, de janeiro em diante, as doações em dinheiro de um pai para filho (e neste conceito poderia incluir-se por exemplo, uma transferência para este efetuar um pagamento) não têm de ser declaradas para efeitos de Imposto do Selo para valores até cinco mil euros – 10 vezes mais do que o limite atual.

De referir que, tal como sucede atualmente, se exceder os cinco mil euros e tiver de ser declarada, esta doação entre familiares diretos continua, como até agora, a estar isenta de Imposto do Selo.

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