Despacho n.º 7721/2021
Data de publicação | 06 Agosto 2021 |
Section | Serie II |
Órgão | Finanças - Autoridade Tributária e Aduaneira |
Despacho n.º 7721/2021
Sumário: Isenção de IRC ao abrigo do artigo 10.º do Código do IRC da Sociedade Portuguesa de Medicina Interna.
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 Sociedade Portuguesa de Medicina Interna, NIF 502 798 955, com sede na Rua Tobis Portuguesa, Lt 10, Sala 7, 1750-292 Lisboa, 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 2019.01.01, de acordo com a alínea b) do n.º 3 do artigo 65.º do CPPT...
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