Despacho n.º 2034/2017
Data de publicação | 10 Março 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 Actuar - Associação para a Cooperação e o Desenvolvimento, NIF 508 106 273, com sede no Inopol, Escola Superior Agrária de Coimbra, Bencanta, 3045-601 Coimbra, a isenção de IRC nos termos e com a seguinte amplitude:
Categoria B - Rendimentos empresariais derivados do exercício das atividades comerciais e 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 2014.01.01, de acordo com a alínea b) do n.º 3 do artigo 65.º do Código de Procedimento e de Processo Tributário. A presente isenção fica a depender da manutenção da qualidade de ONGD, mediante o reconhecimento nos termos do artigo 8.º da Lei n.º 66/98, de 14 de outubro.
A isenção fica condicionada à observância continuada dos requisitos...
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