Lei n.º 4/90, de 17 de Fevereiro de 1990
Lei n.º 4/90 de 17 de Fevereiro Alteração ao Estatuto dos Benefícios Fiscais A Assembleia da República decreta, nos termos dos artigos 106.º, n.º 2, 164.º, alínea d), 168.º, n.º 1, alínea i), e 169.º, n.º 3, da Constituição, o seguinte: Artigo único. O artigo 19.º do Estatuto dos Benefícios Fiscais, aprovado pelo Decreto-Lei n.º 215/89, de 1 de Julho, passa a ter a seguinte redacção: Artigo 19.º Fundos de investimento 1 - Os rendimentos dos fundos de investimento mobiliário (FIMs) são tributados por retenção na fonte a título de IRS, como se de pessoas singulares se tratassem, ficando, todavia, isentos os rendimentos de mais-valias, como tal considerados para efeitos de IRS.
2 - Os sujeitos passivos de IRS que sejam titulares de unidades de participação em fundos de investimento são isentos de IRS relativamente aos rendimentos distribuídos pelos FIMs.
3 - Os rendimentos distribuídos pelos FIMs a sujeitos passivos de IRC são por estes considerados como proveitos ou ganhos e o montante do imposto retido na fonte, nos termos do n.º 1, tem a natureza de...
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