Decreto-Lei n.º 92-B/85, de 01 de Abril de 1985
Decreto-Lei n.º 92-B/85 de 1 de Abril Com o objectivo de atenuar os encargos que oneram os rendimentos derivados do uso ou da concessão do uso de equipamento agrícola, industrial, comercial ou científico é concedida a possibilidade de vir a ser reduzida a taxa do imposto de capitais quando esses rendimentos provenham de bens utilizados em actividades de superior interesse para o desenvolvimento económico nacional ou regional, à semelhança do que já acontece em relação aos rendimentos abrangidos pelo n.º 10.º do artigo 6.º do respectivo Código.
Por idêntico motivo e tendo presente que os lucros colocados à disposição dos sócios das sociedades estão também sujeitos à contribuição industrial, é reduzida de 15% para 12% a taxa do imposto de capitais, pela qual têm vindo a ser igualmente tributados os juros das obrigações a que se refere o n.º 3.º do citado artigo6.º Por outro lado, na linha da preocupação de obter receitas para o erário público, que as circunstâncias amplamente justificam, e com o propósito de atenuar os efeitos da evasão fiscal que tem vindo a ser praticada, revoga-se a isenção do imposto de capitais estabelecida no artigo 4.º da Lei n.º 21-B/77, de 9 de Abril, para os depósitos constituídos por emigrantes ou equiparados, passando os respectivos juros a ser tributados pela taxa de 10%, significativamente inferior à taxa normal.
Assim: Usando da autorização legislativa concedida pelo artigo 25.º da Lei n.º 2-B/85, de 28 de Fevereiro, o Governo decreta, nos termos da alínea b) do n.º 1 do artigo 201.º da Constituição, o seguinte: Artigo 1.º O n.º 5.º do artigo 9.º, o § 1.º do artigo 21.º e a alínea e) do artigo 22.º do Código do Imposto de Capitais são alterados pela forma seguinte: Art. 9.º ....................................................................
5.º Os rendimentos abrangidos pelo artigo 3.º que derivem de capitais cujo valor não exceda 10000$00 por cada titular, sendo este limite fixado em 20000$00 quando se trate de tornas em partilhas judiciais.
Art. 21.º ..................................................................
§ 1.º Quando se trate de lucros, juros, importâncias e rendimentos a que se referem os n.os 1.º, 2.º e 9.º...
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