Lei n.º 91/2009, de 31 de Agosto de 2009
Lei n. 91/2009
de 31 de Agosto
Procede à primeira alteraçáo à Lei n. 16/2001, de 22 de Junho, alargando a possibilidade de benefício da consignaçáo de 0,5 % do imposto sobre o rendimento das pessoas singulares por igrejas e comunidades religiosas e por instituiçóes particulares de solidariedade social.
A Assembleia da República decreta, nos termos da alínea c) do artigo 161. da Constituiçáo, o seguinte:
Artigo 1.
Alteraçáo à Lei n. 16/2001, de 22 de Junho
Os artigos 32. e 65. da Lei n. 16/2001, de 22 de Junho, passam a ter a seguinte redacçáo:
Artigo 32. [...]
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3 - Os donativos atribuídos pelas pessoas singulares às pessoas colectivas religiosas inscritas para efeitos de imposto sobre o rendimento das pessoas singulares sáo dedutíveis à colecta, nos termos e limites fixados nas alíneas b) e c) do n. 1 do artigo 63. do Estatuto dos Benefícios Fiscais, sendo a sua importância considerada em 130 % do seu quantitativo.
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Artigo 65. [...]
1 - As igrejas e comunidades religiosas radicadas no País, os institutos de vida consagrada e outros institutos com a natureza de associaçóes ou fundaçóes, por aquelas fundados ou reconhecidos, e ainda as federaçóes e as associaçóes em que as mesmas se integrem podem pedir a restituiçáo do imposto sobre o valor acrescentado no...
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