Portaria n.º 486/87, de 08 de Junho de 1987
Portaria n.º 486/87 de 8 de Junho Para efeitos emolumentares em registo predial e de acordo com o estabelecido no n.º 2 do artigo 13.º da correspondente tabela de emolumentos, o valor dos prédios rústicos e urbanos é, se outro superior lhes não for atribuído, o de vinte vezes o respectivo rendimento colectável.
Este cálculo correspondia ao que servia de base à determinação do valor dos prédios para efeitos de sisa e de imposto sobre as sucessões e doações, nos termos do artigo 30.º do Código da Sisa e do Imposto sobre as Sucessões e Doações.
No entanto, o Decreto-Lei n.º 108/87, de 10 de Março, alterou para quinze aquele factor, quanto aos prédios urbanos, pelo que há hoje dois valores para cada prédio urbano (além do atribuído): um para efeitos emolumentares em registo predial e outro para efeitos fiscais. Este último é também o que vigora para efeitos emolumentares em notariado, uma vez que a alínea a) do artigo 3.º da respectiva tabela estabelece que o valor dos imóveis é o seu valor fiscal.
Atendendo a que foi este o valor que se quis considerar para efeitos emolumentares, tanto em registo predial como em notariado, e não existindo razões para modificar o critério anterior, passando a considerar valores diferentes para efeitos fiscais e emolumentos notariais, por um lado, e para emolumentos registrais, por outro, torna-se necesssário tomar medidas que uniformizem esta situação.
Nestes termos, ao abrigo do disposto no artigo 2.º do Decreto-Lei n.º 224/84, de 6 de Julho, e do n.º 1 do artigo 3.º do Decreto-Lei n.º 145/85, de 8 de Maio: Manda o Governo da República Portuguesa, pelo Secretário de Estado Adjunto do Ministro da Justiça, que os artigos 3.º e 13.º da tabela de emolumentos do registo predial, aprovada pelo Decreto-Lei n.º 224/84, de 6 de Julho, passem a ter a...
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