Alterações no imposto municipal sobre imóveis
| Autor | Franco Caiado Guerreiro & Associados |
| Páginas | 1-1 |
Entrou em vigor no dia 1 de Outubro a Portaria n.º 1119/2009 que veio proceder à actualização do zonamento com a introdução de zonas homogéneas e à diminuição de alguns coeficientes de localização.
Os coeficientes de localização constituem um dos principais elementos na determinação do valor patrimonial tributário (VPT) de um imóvel, sendo que os mesmos variam entre 0,4 e 2, podendo, em situações de habitação dispersa em meio rural, ser reduzido para 0,35 e em zonas de...
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