Despacho n.º 1369/2017
Data de publicação | 09 Fevereiro 2017 |
Seção | Serie II |
Órgão | Finanças - Autoridade Tributária e Aduaneira |
Para efeitos do n.º 2 do artigo 10.º do Código do IRC, aprovado pelo Decreto-Lei n.º 442-B/88, de 30 de Novembro, reconhece-se à Orquestra de Câmara Portuguesa - Associação Musical, com o NIF 508 174 589, com sede na Rua Almeida Garret, n.º 21, 2795-012 Linda-a-Velha, a isenção de IRC nos termos e com a seguinte amplitude:
Categoria B - Rendimentos empresariais derivados do exercício das atividades comerciais ou industriais desenvolvidas no âmbito dos seus fins estatutários;
Categoria E - Rendimentos de capitais com exceção dos provenientes de quaisquer títulos ao portador, não registados nem depositados, nos termos da legislação em vigor;
Categoria F - Rendimentos prediais;
Categoria G - Incrementos patrimoniais.
Esta isenção aplica-se a partir de 2015/01/01, em conformidade com o artigo 12.º do EBF e n.º 3 do artigo 65.º do Código de Procedimento e de Processo Tributário, ficando condicionada à observância continuada dos requisitos estabelecidos nas alíneas a), b), e c)...
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