Rectificação n.º 6/92, de 21 de Julho de 1992
Rectificação n.º 6/92 Declara-se, para os devidos efeitos, que a Lei n.º 2/92, de 9 de Março (Orçamento do Estado para 1992), publicada no Diário da República, n.º 57, suplemento, de 9 de Março de 1992, saiu com as seguintes incorrecções, que assim se rectificam: No n.º 3 do artigo 36.º, na parte que dá nova redacção ao n.º 3 do artigo 2.º do Decreto-Lei n.º 337/91, de 10 de Setembro, onde se lê: 3 - Este abatimento tem como limite anual máximo 648000$00, sendo proporcionalmente reduzido em caso de rendas referentes a períodos inferiores a um ano e ou rendas respeitantes daquele em que são pagas ou colocadas à disposição.
develer-se: 3 - O limite referido no número anterior será proporcionalmente reduzido em caso de rendas referentes a períodos inferiores a um ano e ou rendas respeitantes a anos diferentes daquele em que são pagas ou colocadas à disposição.
No n.º 2 do artigo 37.º, na parte que dá nova redacção ao artigo 21.º do Estatuto dos Benefícios Fiscais, aprovado pelo Decreto-Lei n.º 215/89, de 1 de Julho, foi omitida a indicação de subsistirem os n.os 4, 5, 6 e 7 da redacção original do artigo, pelo que deve ler-se: Artigo 21.º Fundos de poupança-reforma 1 - ....................................................................................................................
2 - ....................................................................................................................
3 - Para efeitos de IRS, é dedutível ao rendimento colectável, e até à concorrência deste, o valor aplicado, no respectivo ano, em planos individuais de poupança-reforma (PPR), com o limite máximo do menor dos valores seguintes: 20% do rendimento total bruto englobado e 500 contos por sujeito passivo...
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