Decreto-Lei n.º 220/2000, de 09 de Setembro de 2000
Decreto-Lei n.º 220/2000 de 9 de Setembro No sentido de introduzir maior neutralidade na aplicação do sistema do imposto sobre o valor acrescentado, suprime-se a limitação do direito a dedução do IVA suportado na aquisição de combustíveis destinados a veículos pesados de mercadorias. Estes, desde que sejam de peso superior a 3500 kg, passam a ter tratamento idêntico ao que é aplicado aos veículos pesados de transporte de passageiros.
Além disso, espera-se contribuir, deste modo, para um não agravamento dos custos de transporte de mercadorias.
Assim: No uso da autorização legislativa concedida pelo artigo único da Lei n.º 5/2000, de 6 de Maio, e nos termos da alínea b) do n.º 1 do artigo 198.º da Constituição, o Governo decreta, para valer como lei geral da República, o seguinte: Artigo 1.º A alínea b) do n.º 1 do artigo 21.º do Código do Imposto sobre o Valor Acrescentado passa a ter a seguinte redacção: 'b) Despesas respeitantes a combustíveis normalmente utilizáveis em viaturas automóveis, com excepção das aquisições de gasóleo, de gases de petróleo liquefeitos (GPL) e de gás natural, cujo imposto será dedutível na proporção de 50 %, a menos que se trate dos bens a seguir indicados, caso em que o imposto relativo aos consumos de gasóleo GPL é totalmente dedutível...
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