Portaria n.º 175/77, de 29 de Março de 1977
Portaria n.º 175/77 de 29 de Março A tabela dos encargos dedutíveis ao valor locativo dos prédios urbanos para determinação do seu rendimento colectável, a que se referem os artigos 115.º e 121.º do Código da Contribuição Predial, encontra-se presentemente desactualizada face às despesas efectivamente suportadas pelos proprietários, em especial no que respeita aos encargos com porteiros, elevadores e energia eléctrica.
Se, por um lado, se reconhece impraticável o apuramento do rendimento real num imposto desta natureza, o certo é que urge aproximar, tanto quanto possível, da realidade a matéria tributável.
Nestes termos: Manda o Governo da República Portuguesa, pelo Ministro das Finanças, ao abrigo do § 2.º do artigo 121.º do Código da Contribuição Predial e do Imposto sobre a Indústria Agrícola, o seguinte: 1.º A tabela das percentagens para cálculo dos encargos anuais a deduzir ao valor locativo dos prédios urbanos, a que se referem os artigos 115.º e 121.º, alínea b), do Código da Contribuição Predial e do Imposto sobre a Indústria Agrícola e o artigo 3.º do Decreto-Lei n.º 764/75, de 31 de Dezembro, é alterada e substituída pela tabela anexa à presente portaria.
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A correcção das matrizes prediais urbanas consequente das alterações constantes da tabela anexa será efectuada simultaneamente com a actualização dos rendimentos colectáveis dos prédios urbanos, prevista no n.º 5 do artigo 2.º do Decreto-Lei n.º 375/74, de 20 de Agosto, e na Portaria n.º 739/76, de 14 de Dezembro.
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Às reclamações apresentadas são aplicáveis, na parte respectiva, as disposições do artigo 269.º do referido Código.
Ministério das Finanças, 12 de Março de 1977. - Pelo Ministro das Finanças, Alberto José dos Santos Ramalheira, Secretário de...
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