Decreto-Lei n.º 115-C/85, de 18 de Abril de 1985
Decreto-Lei n.º 115-C/85 de 18 de Abril Para além da mera actualização das taxas de juro compensatório fixadas nos artigos 26.º e 45.º do Código do Imposto de Mais-Valias, na linha da orientação que tem vindo a ser adoptada no sentido de incentivar a incorporação no capital social das reservas provenientes da reavaliação dos bens do activo imobilizado das empresas, é estabelecida a isenção do imposto de mais-valias devido pelo aumento do capital das sociedades anónimas, em comandita por acções ou por quotas, mediante a incorporação das reservas de reavaliação constituídas ao abrigo do Decreto-Lei n.º 399-G/84, de 28 de Dezembro.
Ainda com o propósito de estimular a incorporação das demais reservas no capital social das mesmas sociedades e de facilitar a emissão de acções, estabelece-se a isenção do imposto de mais-valias para os aumentos que venham a ser efectuados durante o corrente ano e nos dois anos seguintes.
Assim: No uso da autorização concedida pelas alíneas a), d) e e) do artigo 28.º da Lei n.º 2-B/85, de 28 de Fevereiro, o Governo decreta, nos termos da alínea b) do n.º 1 do artigo 201.º da Constituição, o seguinte: Artigo 1.º São elevadas para 24% as percentagens indicadas nos artigos 26.º e 45.º do Código do Imposto de Mais-Valias.
Art. 2.º O Ministro das Finanças e do Plano poderá conceder isenção do imposto de mais-valias nos casos de aumento de capital das sociedades anónimas, em comandita por acções ou por quotas, realizado mediante a incorporação da reserva de reavaliação constituída nos termos do Decreto-Lei n.º 399-G/84, de 28 de Dezembro, ou de legislação posterior que permita essa reavaliação, as empresas que não tenham usado da faculdade estabelecida por esse diploma no prazo nele fixado.
Art. 3.º - 1 - O benefício será requerido até 31 de Outubro de 1985, devendo o requerimento indicar o montante da reserva a incorporar e a data ou datas da sua constituição e ser acompanhado da participação modelo n.º 3 exigida no artigo 23.º do Código do Imposto de Mais-Valias e dos documentos indicados no seu artigo 24.º, e ainda dos mapas a que se refere o artigo 9.º do citado decreto-lei, salvo se já tiverem sido apresentados juntamente com a declaração...
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