Urban Constructions and the Tax Regime in The Royal Slab Right

Abstract

This research had the objective to study the tax regime applicable to the institute of the “Royal Slab Right”, in relation to the owner, seeking to understand the fiscal nuances that this new real law involves in practice. The methodology used in this research was that of the deductive method, being that, as to the means, the research was bibliographic with reference to the legal doctrine and jurisprudence and, as to the ends, the research was qualitative. The conclusion reached was that, despite the current adopted as to its legal nature, used in the research as a “right over its own thing”, it appears that the tax charges will be due to the contractor, as a taxpayer; it is up to the public authorities to readjust their legislation so as not to raise doubts when tax credits are launched.