Despacho n.º 14076/2016
Data de publicação | 23 Novembro 2016 |
Seção | Serie II |
Órgão | Finanças - Gabinete do Ministro |
O artigo 141.º da Lei n.º 7-A/2016, de 30 de março, autorizou o governo a estabelecer um regime facultativo de reavaliação do ativo fixo tangível e propriedades de investimento.
No uso desta autorização legislativa, o Decreto-Lei n.º 66/2016, de 3 de novembro, veio estabelecer o referido regime.
Em caso de opção pelo regime, é devida uma tributação autónoma especial correspondente a 14 % do valor da reserva de reavaliação, sem possibilidade de qualquer dedução, nos termos do n.º 1 do artigo 9.º deste diploma.
De acordo com o n.º 2 deste dispositivo, a tributação autónoma especial é liquidada pelo sujeito passivo em declaração de modelo oficial, a aprovar por despacho do membro do Governo responsável pela área das Finanças.
Assim, nos termos do n.º 2 do artigo 9.º do Decreto-Lei n.º 66/2016, de 3 de novembro, aprovo o modelo de declaração e respetivas instruções, designado por Reavaliação de Ativos Fixos Tangíveis (AFT) e Propriedades de Investimento (PI) - Tributação Autónoma Especial - Modelo 52 e respetivas instruções de preenchimento.
Esta declaração deve ser apresentada por transmissão eletrónica de dados, até 15 de dezembro de 2016.
A declaração considera-se apresentada...
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