Despacho n.º 8363/2020
Data de publicação | 31 Agosto 2020 |
Section | Serie II |
Órgão | Finanças - Gabinete do Secretário de Estado Adjunto e dos Assuntos Fiscais |
Despacho n.º 8363/2020
Sumário: Aprova os modelos de formulários para efeitos de aplicação das convenções para evitar a dupla tributação internacional - mod. 21-RFI a mod. 24-RFI.
Com a publicação da Lei n.º 119/2019, de 18 de setembro, foram introduzidas alterações ao Código do IRS, aprovado pelo Decreto-Lei n.º 442-A/88, de 30 de novembro, e ao Código do IRC, aprovado pelo Decreto-Lei n.º 442-B/88, de 30 de novembro, tendo sido, nomeadamente, conferidas alterações às redações dos n.os 2 e 7 do artigo 101.º-C do Código do IRS e à alínea a) do n.º 2 e n.º 7 do artigo 98.º do Código do IRC, em matéria do procedimento de prova da residência para efeitos de aplicação de dispensa de retenção na fonte e reembolso de imposto português relativo a rendimentos auferidos por não residentes.
Por efeito, torna-se necessário proceder à revisão dos formulários modelos 21-RFI, 22-RFI, 23-RFI e 24-RFI, aprovados através do Despacho n.º 4743-A/2008, de 8 de fevereiro, do Ministro de Estado e das Finanças, publicado no Diário da República, 2.ª série, n.º 37, de 21 de fevereiro de 2008, sujeito à Retificação n.º 427-A/2008, de 25 de fevereiro, publicada no Diário da República, 2.ª série, n.º 43, de 29 de fevereiro de 2008.
Assim, em execução do disposto nos n.os 2 e 7 do artigo 101.º-C do Código do IRS e alínea a) do n.º 2 e n.º 7 do artigo 98.º do Código do IRC, determino que:
1 - São aprovados os modelos de formulários para comprovação dos pressupostos de que depende a aplicação das convenções sobre a...
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