Decreto-Lei n.º 159/2006, de 08 de Agosto de 2006
Decreto-Lei n.o 159/2006
de 8 de Agosto
A dinamizaçáo do mercado do arrendamento urbano e a reabilitaçáo e a renovaçáo urbanas almejadas no Novo Regime do Arrendamento Urbano (NRAU), aprovado pela Lei n.o 6/2006, de 27 de Fevereiro, só podem ser alcançadas se resultarem de uma estratégia concertada de um conjunto de iniciativas legislativas, entre elas a que permite responsabilizar os proprietários que náo asseguram qualquer funçáo social ao seu património, permitindo a sua degradaçáo, através da penalizaçáo em sede fiscal dos proprietários que mantêm os prédios devolutos.
Para tanto, o Governo foi autorizado pela Assembleia da República, nos termos da alínea b) do n.o 1 e do n.o 3 do artigo 63.o da referida Lei n.o 6/2006, de 27 de Fevereiro, a proceder à definiçáo de prédio ou fracçáo autónoma devoluta para efeitos de aplicaçáo da taxa do imposto municipal sobre imóveis (IMI), ao abrigo do disposto no artigo 112.o do Código do Imposto Municipal sobre Imóveis (CIMI), na redacçáo que lhe foi dada pela mesma Lei n.o 6/2006, de 27 de Fevereiro.
Assim, para efeitos do presente decreto-lei, considera-se devoluto o prédio urbano ou a fracçáo autónoma que durante um ano se encontre desocupada, sendo indícios de desocupaçáo a inexistência de contratos em vigor com empresas de telecomunicaçóes, de fornecimento de água, gás e electricidade e a inexistência de facturaçáo relativa a consumos de água, gás, electricidade e telecomunicaçóes.
Paralelamente, enunciam-se os casos em que, mesmo que exista a desocupaçáo durante um ano, o prédio ou fracçáo autónoma náo se considera devoluta para efeitos do presente decreto-lei, como, por exemplo: no caso de se destinar a habitaçáo por curtos períodos em praias, campo, termas e quaisquer outros lugares de vilegiatura, para arrendamento temporário ou para uso próprio; durante o período em que decorrem obras de reabilitaçáo, desde que certificadas pelos municípios; após a conclusáo de construçáo ou emissáo de licença de utilizaçáo que ocorreram há menos de um ano; tratar-se da residência em território nacional de emigrante português, tal como definido no artigo 3.o do Decreto-Lei n.o 323/95, de 29 de Novembro, considerando-se como tal a sua residência fiscal, na falta de outra indicaçáo; ou que seja a residência em território nacional de cidadáo português que desempenhe no estrangeiro funçóes ou comissóes de carácter público ao serviço do Estado Português, de organizaçóes internacionais, ou funçóes de reconhecido...
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