Portaria n.º 1337/2003, de 05 de Dezembro de 2003
Portaria n.º 1337/2003 de 5 de Dezembro O sistema de tributação do património em Portugal que a recente reforma fiscal veio abolir sofria há várias décadas de dois desajustamentos fundamentais geradores de injustiça fiscal entre os contribuintes. Por um lado, o regime de avaliações de prédios urbanos era profundamente discricionário, dado que assentava no valor da renda potencial e a sua determinação era sempre um exercício pouco objectivo. Por outro lado, porque a inexistência de um regime de actualização de valores patrimoniais tributários fazia recair sobre os titulares de prédios novos uma carga fiscal desproporcionada relativamente aos titulares de prédios antigos. Os fenómenos de desvalorização monetária das últimas décadas tornaram fortemente desajustados da realidade os valores patrimoniais tributários destes últimos prédios.
A reforma da tributação do património responde a esses dois factores de injustiça com duas medidas fundamentais. A primeira institui um sistema simples e integralmente objectivo de avaliações de prédios urbanos. A segunda determina a actualização dos valores patrimoniais tributários dos prédios já existentes, com base em factores de correcção monetária, reduzindo-se significativamente as taxas vigentes.
A actualização de valores patrimoniais tributários, que a reforma determina, tem apenas em vista a correcção das injustiças entre os contribuintes, geradas pela erosão da base tributável em função da desvalorização monetária.
Daí que o método mais objectivo e justo de actualização dos valores patrimoniais seja o que assenta na aplicação dos coeficientes de correcção monetária, tal como a lei determina no artigo 16.º, n.º 1, do Decreto-Lei n.º 287/2003, de 12 de Novembro.
Os coeficientes de correcção monetária estabelecidos resultam da evolução do índice de preços no consumidor desde 1970, cujas componentes integram a evolução temporal dos preços no mercado imobiliário.
A presente actualização respeita também as diferenças de valores patrimoniais tributários nos diferentes municípios geradas pelo funcionamento das...
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