Resolução do Conselho do Governo n.º 74/2023 de 5 de maio de 2023
Data de publicação | 05 Maio 2023 |
Número da edição | 52 |
Órgão | Presidência do Governo |
Seção | Série 1 |
A Lei n.º 24-D/2022, de 30 de dezembro, procedeu à aprovação do Orçamento do Estado para 2023, introduzindo alterações ao regime dos benefícios fiscais aplicáveis aos territórios do interior e às Regiões Autónomas, previsto no artigo 41.º-B do Estatuto dos Benefícios Fiscais.
O Decreto Legislativo Regional n.º 1/2023/A, de 5 de janeiro, que aprovou o Orçamento da Região Autónoma dos Açores para o ano de 2023, nos termos do n.º 2 do artigo 59.º da Lei das Finanças Regionais Autónomas, aprovada pela Lei Orgânica n.º 2/2013, de 2 de setembro, e do n.º 5 do artigo 41.º-B do Decreto-Lei n.º 215/89, de 1 de julho, que aprova o Estatuto dos Benefícios Fiscais, na sua redação em vigor, prevê, nas áreas territoriais beneficiárias da Região Autónoma dos Açores, a aplicação de uma taxa de IRC de 8,75%, aos primeiros 50.000,00 € de matéria coletável, às empresas que exerçam diretamente e a título principal uma atividade económica de natureza agrícola, comercial, industrial ou de prestação de serviços, e que sejam qualificadas como micro, pequenas e ou médias empresas, e o regime que vier a ser aprovado pela Lei do Orçamento do Estado para 2023.
A Assembleia Legislativa da Região Autónoma dos Açores, através da Resolução n.º 11/2023/A, de 27 de março de 2023, recomendou ao Governo Regional dos Açores a declaração de todos os concelhos da Região Autónoma dos Açores como áreas territoriais beneficiárias da redução de 30% da taxa de IRC aplicável à matéria coletável, para efeitos do disposto no artigo 41.º-B do Estatuto dos Benefícios Fiscais.
Assim, nos termos da alínea d) do n.º 1 e da alínea d) do n.º 2 do artigo 90.º do Estatuto Político-Administrativo da Região Autónoma dos Açores, dos n.ºs 1 e 10 do artigo 41.º-B do Estatuto dos Benefícios Fiscais, na sua redação em vigor, e do artigo 38.º do Decreto Legislativo Regional n.º 1/2023/A, de 5 de janeiro, o Conselho do Governo resolve:
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