Despacho n.º 2825/2019
Data de publicação | 18 Março 2019 |
Seção | Serie II |
Órgão | Finanças - Autoridade Tributária e Aduaneira |
Despacho n.º 2825/2019
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 AUSTRA - Associação de Utilizadores do Sistema de Tratamento de Águas Residuais de Alcanena, NIF 502761326, com sede no Lagar do Freixo, Alcanena, 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 2017.01.01, de acordo com a alínea b) do n.º 3 do artigo 65.º do CPPT, ficando condicionada à observância continuada dos requisitos estabelecidos nas alíneas a), b), e c) do n.º 3 do...
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