Decreto-Lei n.º 28/2001, de 03 de Fevereiro de 2001
Decreto-Lei n.º 28/2001 de 3 de Fevereiro A dispersão legislativa e a alteração constante das normas em vigor têm propiciado divergências interpretativas e situações propiciadoras de evasão fiscal no tocante aos benefícios fiscais relativos a contas poupança-habitação.
Com este diploma visa-se inserir a matéria referente aos benefícios fiscais na sua sede própria, o Estatuto dos Benefícios Fiscais, garantindo-lhe melhor articulação e estabilidade.
Assim, no uso da autorização legislativa concedida pela alínea a) do n.º 2 do artigo 56.º da Lei n.º 3-B/2000, de 4 de Abril, e nos termos da alínea b) do n.º 1 do artigo 198.º da Constituição, o Governo decreta o seguinte: Artigo único O artigo 38.º do Estatuto dos Benefícios Fiscais, aprovado pelo Decreto-Lei n.º 215/89, de 1 de Julho, passa a ter a seguinte redacção: 'Artigo 38.º Conta poupança-habitação 1 - Para efeitos de IRS, é dedutível à colecta, nos termos e condições previstos no artigo 80.º do respectivo Código, 25% das entregas feitas em cada ano para depósito em contas poupança-habitação, com o limite de 110 100$00, desde que o saldo seja mobilizado para os fins previstos no n.º 1 do artigo 5.º do Decreto-Lei n.º 27/2001 e se mostrem decorridos os prazos ali estabelecidos.
2 - No caso de o saldo da conta poupança-habitação vir a ser utilizado para outros fins que não os referidos no número anterior, ou antes de decorrido o prazo estabelecido, a soma dos montantes anuais deduzidos, agravados de uma importância correspondente à aplicação a cada um deles do produto de 10% pelo número de anos decorridos desde aquele em que foi exercido o direito à dedução, será acrescida, consoante os casos, ao rendimento ou à colecta do ano em que ocorrer a mobilização.
3 - Ficam isentas de imposto sobre as sucessões e doações as transmissões por morte a favor do cônjuge sobrevivo a dos filhos ou dos adoptados, no caso de adopção plena, do saldo das contas poupança-habitação, desde que o mesmo venha a ser...
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