Declaração de Retificação n.º 7-A/2019
ELI | https://data.dre.pt/eli/declretif/7-a/2019/03/08/p/dre/pt/html |
Data de publicação | 08 Março 2019 |
Section | Serie I |
Órgão | Assembleia da República |
Declaração de Retificação n.º 7-A/2019
Para os devidos efeitos, observado o disposto no n.º 2 do artigo 115.º do Regimento da Assembleia da República, declara-se que a Lei n.º 3/2019, de 9 de janeiro, «Altera o Código do Imposto sobre o Rendimento das Pessoas Singulares e cria condições de acesso a incentivos fiscais em programas de construção de habitação para renda acessível», publicada no Diário da República, 1.ª série, n.º 6, de 9 de janeiro de 2019, saiu com as seguintes incorreções, que assim se retificam:
No n.º 12 do artigo 72.º do Código do Imposto sobre o Rendimento das Pessoas Singulares, onde se lê:
«(Anterior n.º 8.)»
deve ler-se:
«Os rendimentos previstos nas alíneas c) a e) do n.º 1 e nos n.os 2 a 5 e nos n.os 9 e 10 podem ser englobados por opção dos respetivos titulares residentes em território português.»
No n.º 13 do artigo 72.º do Código do Imposto sobre o Rendimento das Pessoas Singulares, onde se lê:
«(Anterior n.º 9.)»
deve ler-se:
«Os residentes noutro Estado-Membro da União Europeia ou do Espaço Económico Europeu, desde que, neste último caso, exista intercâmbio de informações em matéria fiscal, podem optar, relativamente aos rendimentos referidos nas alíneas a), b) e e) do n.º 1 e no n.º 6, pela tributação desses rendimentos à taxa que, de acordo com a tabela prevista no n.º 1 do artigo 68.º, seria aplicável no caso de serem auferidos por residentes em território português.»
No n.º 17 do artigo 72.º do Código do Imposto sobre o Rendimento das Pessoas Singulares, onde se lê:
«(Anterior n.º 13.)»
deve ler-se:
«Para efeitos da aplicação da taxa prevista no n.º 7, são equiparadas a gratificações...
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