A Residência Fiscal e os Nómadas Digitais

Abstract

Globalmente identifica-se uma contínua e acelerada inovação das tecnologias de informação e comunicação, alterando, consequentemente, a forma como a sociedade e a economia se configuram. Alterações essas que levaram ao surgimento de novos modelos de negócio e de novas atividades, já que, a economia antes assentava em pilares tradicionais (exigindo a presença física dos indivíduos), deu lugar à economia que se realiza inteiramente através dos meios digitais, a economia digital. De entre essas novas atividades, surgiu um novo estilo de vida, que é o nomadismo digital.Ora, nómadas digitais, desenvolvem a sua atividade remotamente, com recurso às TIC, conjugando trabalho e lazer, a partir de qualquer ponto do mundo. Como veremos, além de poderem advir problemas de dupla tributação internacional, devido à contínua deslocação dos nómadas digitais, nem sempre a obtenção de rendimentos tem presença física num determinado território. Apesar do direito fiscal, na generalidade dos países, prever a tributação dos rendimentos no local da residência. Os mercados cada vez mais competitivos, exigiram aos Estados que estes se adaptassem e criassem sistemas fiscais que os tornasse mais atrativos aos sujeitos não residentes nos seus territórios. Pretende-se essencialmente analisar o problema da tributação dos nómadas digitais. Para tal, partir-se-á do principal critério para aplicação do regime de tributação, que é a residência fiscal e, em seguida, perceber qual a categoria em que esse grupo se insere, à luz do direito tributário português.

Globally, we identify a continuous and accelerated innovation of information and communication technologies, consequently changing the way society and economy are configured. These changes have led to the emergence of new business models and new activities, since, the economy previously based on traditional pillars (requiring the physical presence of individuals), has given way to the economy that takes place entirely through digital means, the digital economy. Among these new activities, a new lifestyle has emerged, which is digital nomadism.Digital nomads develop their activity remotely, using ICTs, combining work and leisure, from anywhere in the world. As we will see, in addition to the problems of international double taxation that may arise due to the continuous movement of digital nomads, the obtaining of income is not always physically present in a certain territory. Even though tax law in most countries provides for taxation of income at the place of residence. The increasingly competitive markets have required States to adapt and create tax systems that make them more attractive to non-residents in their territories. The aim is to analyze the problem of taxation of digital nomads. To do so, we will start from the main criterion for the application of the tax regime, which is tax residence, and then understand which category this group falls into, under Portuguese tax law.Globally, we identify a continuous and accelerated innovation of information and communication technologies, consequently changing the way society and economy are configured. These changes have led to the emergence of new business models and new activities, since, the economy previously based on traditional pillars (requiring the physical presence of individuals), has given way to the economy that takes place entirely through digital means, the digital economy. Among these new activities, a new lifestyle has emerged, which is digital nomadism.Digital nomads develop their activity remotely, using ICTs, combining work and leisure, from anywhere in the world. As we will see, in addition to the problems of international double taxation that may arise due to the continuous movement of digital nomads, the obtaining of income is not always physically present in a certain territory. Even though tax law in most countries provides for taxation of income at the place of residence. The increasingly competitive markets have required States to adapt and create tax systems that make them more attractive to non-residents in their territories. The aim is to analyze the problem of taxation of digital nomads. To do so, we will start from the main criterion for the application of the tax regime, which is tax residence, and then understand which category this group falls into, under Portuguese tax law.