Decreto-Lei n.º 183-C/80, de 09 de Junho de 1980
Decreto-Lei n.º 183-C/80 de 9 de Junho O Governo decreta, nos termos da alínea b) do n.º 1 do artigo 201.º da Constituição e ao abrigo da autorização legislativa concedida pelo artigo 14.º da Lei n.º 8-A/80, de 26 de Maio, o seguinte: Artigo 1.º Os artigos 12.º, n.º 7.º e § 4.º, alínea c), e 220.º do Código da Contribuição Predial e do Imposto sobre a Indústria Agrícola passam a ter a seguinte redacção: Art. 12.º ..................................................................
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7.º Os rendimentos dos prédios urbanos adquiridos ou construídos para residência permanente dos seus proprietários: a) Pelo prazo de dez anos, a contar da data da aquisição, ou, na hipótese de serem construídos pelos próprios, desde a data em que sejam considerados habitáveis nos termos do artigo 20.º, se o seu rendimento colectável não exceder a importância de 100000$00; b) Pelo período de cinco anos, nas mesmas condições da alínea anterior, se o rendimento exceder 100000$00, mas não for superior a 130000$00; ................................................................................
§ 4.º ........................................................................
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A prova das situações que dão direito à ampliação dos prazos de isenção, de harmonia com o disposto n.º 8.º, será feita com a junção ao processo da pública-forma do cartão de deficiente das forças armadas ou militarizadas ou declaração, passada pelos serviços da Direcção-Geral de Saúde, comprovativas da deficiência...
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