Decreto-Lei n.º 158/87, de 02 de Abril de 1987
Decreto-Lei n.º 158/87 de 2 de Abril Com o propósito de continuar a estimular e a reforçar a propensão das famílias à poupança, introduzem-se pelo presente diploma algumas alterações no Decreto-Lei n.º 138/86, de 14 de Junho.
Nesse sentido, permite-se a abertura de contas 'poupança-reformados' sob a forma de conta conjunta entre os cônjuges e os parentes no 1.º grau e estabelece-se a isenção de imposto sobre as sucessões e doações relativamente às transmissões por morte dos depósitos constituídos nos termos do citado Decreto-Lei n.º 138/86, até ao limite de 1500 contos.
Por último, eleva-se o limite da isenção de imposto de capitais para o montante dos juros correspondentes ao saldo da conta até 1500 contos.
Nestes termos: No uso da autorização conferida pelo artigo 62.º da Lei n.º 49/86, de 31 de Dezembro, o Governo decreta, nos termos das alíneas a) e b) do n.º 1 do artigo 201.º da Constituição, o seguinte: Artigo 1.º Os artigos 2.º e 3.º do Decreto-Lei n.º 138/86, de 14 de Junho, passam a ter a seguinte redacção: Artigo 2.º Depositantes 1 - As contas 'poupança-reformados' podem ser constituídas, em contas individuais, por pessoas singulares que se encontrem na situação de reforma e cuja pensão mensal não exceda, no momento da constituição, um quantitativo igual a três vezes o salário mínimo nacional mais elevado, ou em contas conjuntas desde que o primeiro titular seja reformado, esteja nas condições atrás prescritas e os restantes titulares sejam o cônjuge ou parentes no 1.º grau.
2 - Ninguém pode ser primeiro titular de mais de uma conta 'poupança-reformados' na mesma ou em diferentes instituições de crédito.
3 - No caso de infracção ao disposto no número anterior serão anuladas as contas 'poupança-reformados' abertas em nome do titular ou co-titular, sendo deduzida aos respectivos saldos a soma aritmética do imposto de capitais que será devido na falta da isenção estabelecida, não se contando os juros no período posterior à última renovação do prazo...
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