Decreto-Lei n.º 124/87, de 17 de Março de 1987
Decreto-Lei n.º 124/87 de 17 de Março Pelo Decreto-Lei n.º 67/87, de 9 de Fevereiro, foram concedidas às sociedades de capital de risco os seguintes benefícios fiscais: isenção do imposto do selo pelos actos da sua constituição, isenção de todos os impostos sobre os rendimentos e sobre as mais-valias, bem como de quaisquer taxas, estaduais ou locais, durante o ano da sua constituição e nos três anos seguintes, bem como, decorrido que seja esse prazo, a aplicação a essas sociedades do regime fiscal estabelecido na alínea b) do artigo 42.º do Código da Contribuição Industrial, no n.º 1 do artigo 10.º do Código do Imposto de Capitais e no artigo 6.º do Código do Imposto de Mais-Valias e ainda, decorrido o dito período, a dedução aos lucros tributáveis dos lucros obtidos levados a reservas que sejam reinvestidos no prazo de três anos em participação de capital social no âmbito da actividade das sociedades de capital de risco.
Considerando, porém, que o objectivo deste tipo de sociedades justifica que se estabeleça um quadro fiscal particularmente favorável nos primeiros anos de actividade, de modo a compensar o risco superior ao normal dos empreendimentos em que, por vocação, elas se envolvem, completa-se com o presente diploma o quadro fiscal das sociedades de capital de risco.
Assim: No uso da autorização conferida pelo artigo 45.º da Lei n.º 49/86, de 31 de Dezembro, o Governo decreta, nos termos da alínea b) do n.º 1 do artigo 201.º da Constituição, o seguinte: Artigo 1.º Sem prejuízo do disposto no Decreto-Lei n.º 67/87, de 9 de Fevereiro, as sociedades de capital de risco gozam dos seguintes benefícios fiscais: a) Consideração como custo para determinação do lucro tributável em...
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