Abstract
This article aims to analyze, normative and jurisprudential, the taxation of capital gains in the IRS. Methodologically, the work has a qualitative profile, as it is based on the investigation of Portuguese legislation, doctrine and jurisprudence, as well as on the compartmental study of the taxation regime for real estate gains in Israel. Israel was chosen as a comparative term to Portugal, due to the notorious growth in terms of real estate investment in the big cities, Porto and Lisbon. The objective is to analyze the whole process of capital gains, namely the taxation process when the property is sold, the tax to which the taxable person is subject at the time of sale and the possibility of the taxable person being exempt, through reinvestment.
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