Lei n.º 14/2003, de 30 de Maio de 2003
Lei n.º 14/2003 de 30 de Maio Altera o n.º 22 do artigo 11.º e o artigo 33.º do Código da Sisa e do Imposto sobre as Sucessões e Doações, aprovado pelo Decreto-Lei n.º 41969, de 24 de Novembro de 1958.
A Assembleia da República decreta, nos termos da alínea c) do artigo 161.º da Constituição, para valer como lei geral da República, o seguinte: Artigo 1.º Alteração ao Código do Imposto Municipal de Sisa O n.º 22 do artigo 11.º e o artigo 33.º do Código da Sisa e do Imposto sobre as Sucessões e Doações, aprovado pelo Decreto-Lei n.º 41969, de 24 de Novembro de 1958, passam a ter a seguinte redacção: 'Artigo 11.º Isenções ........................................................................................................................
22 - A aquisição de prédio ou fracção autónoma de prédio urbano destinado exclusivamente a habitação, desde que o valor sobre que incidiria o imposto municipal de sisa não ultrapasse (euro) 80000.
Artigo 33.º Taxas 1 - As taxas da sisa são as seguintes: a) Aquisição de prédio urbano ou de fracção autónoma de prédio urbano destinado exclusivamente a habitação: (ver tabela no documento original) b) Aquisição de prédios rústicos - 5%; c) Aquisição de outros prédios urbanos e outras aquisições onerosas - 6,5.
2 - À aquisição onerosa de figuras parcelares do direito de propriedade aplica-se a taxa referida no número anterior correspondente à natureza dos bens sobre que incide o direito adquirido.
3 - Quando, relativamente às aquisições a que se refere a alínea a) do n.º 1, o valor sobre que incide a sisa for superior a (euro) 80000, será dividido em duas partes, sendo uma igual ao limite do maior dos escalões que nela couber, à qual se aplica a taxa média correspondente a este escalão, e outra, igual ao excedente, a que...
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