Oe 2008 incentiva fundos de investimento imobiliário e empresas
| Autor | Franco Caiado Guerreiro & Associados |
A proposta de OE para 2008 prevê uma isenção de IRC para os FII se o seu activo for constituído por pelo menos 75% de imóveis sujeitos a reabilitação. Enquanto a percentagem se mantiver, o benefício existe, caso contrário é suspenso. Também os sócios de empresas com menos de 250 trabalhadores, um volume de negócios anual inferior ou igual a 40 milhões de euros ou um balanço total que não exceda os 27 milhões de euros vão ter incentivos...
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