Decreto-Lei n.º 250/79, de 26 de Julho de 1979
Decreto-Lei n.º 250/79 de 26 de Julho A modificação agora introduzida no Decreto-Lei n.º 643/76, de 30 de Julho, visa fundamentalmente a instituição de um regime de caducidade idêntico ao que foi estabelecido pelo artigo 16.º-A do Código da Sisa e do Imposto sobre as Sucessões e Doações, aditado pelo artigo 1.º do Decreto-Lei n.º 140/78, de 12 de Junho, por força do qual a perda do benefício da isenção da sisa pelo facto de não ser mantida a residência permanente durante o período de seis anos deixa de ser total e passa a determinar-se em função do tempo que faltar para o termo daquele período.
Nestes termos: O Governo decreta, nos termos da alínea b) do n.º 1 do artigo 201.º da Constituição e ao abrigo da autorização legislativa concedida pelo artigo 23.º da Lei n.º 21-A/79, de 25 de Junho, o seguinte: Artigo 1.º São elevados para 1500000$00 e 12000$00 os limites fixados no artigo 4.º do Decreto-Lei n.º 643/76, de 30 de Julho, modificando-se a redacção dos seus artigos 1.º e 6.º pela forma seguinte: Artigo 1.º A aquisição de casa própria nos termos e condições estabelecidos no Decreto-Lei n.º 515/77, de 14 de Dezembro, fica sujeita a sisa em função do rendimento per capita do respectivo agregado familiar e pelas taxas constantes do quadro anexo ao presente diploma, desde que seja dado cumprimento ao artigo 15.º-B do Código da Sisa e do Imposto sobre as Sucessões e Doações, com aplicação, se for caso disso, do preceituado no seu artigo 158.º-A.
Art. 6.º - 1 - Considerar-se-ão vencidas todas as prestações da sisa por pagar, funcionando, quanto à perda da redução e segundo os casos, o disposto nos §§ 1.º e 2.º do artigo 16.º-A do citado Código logo que se verifique qualquer dos seguintes factos: a) Não ter o adquirente ou o seu agregado familiar ocupado a habitação dentro do prazo...
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