Lei n.º 38/2019
| Coming into Force | 05 Junho 2019 |
| Data de publicação | 04 Junho 2019 |
| ELI | https://data.dre.pt/eli/lei/38/2019/06/04/p/dre |
| Seção | Serie I |
| Órgão | Assembleia da República |
Lei n.º 38/2019
de 4 de junho
Estabelece o regime fiscal aplicável às competições UEFA Nations League Finals 2019 e UEFA Super Cup Final 2020
A Assembleia da República decreta, nos termos da alínea c) do artigo 161.º da Constituição, o seguinte:
Artigo 1.º
Objeto
A presente lei estabelece o regime fiscal das entidades organizadoras das competições Union des Associations Européenes de Football (UEFA) Nations League Finals 2019 e UEFA Super Cup Final 2020, bem como das associações dos países e dos clubes desportivos, respetivos jogadores e equipas técnicas, em virtude da sua participação naquelas partidas.
Artigo 2.º
Regime fiscal
1 - São isentos de Imposto sobre o Rendimento das Pessoas Coletivas e de Imposto sobre o Rendimento das Pessoas Singulares os rendimentos relativos à organização e realização das provas UEFA Nations League Finals 2019 e UEFA Super Cup Final 2020, auferidos pelas entidades organizadoras das finais, pelos seus representantes e funcionários, bem como pelas associações dos países e pelos clubes de futebol, respetivos desportistas e equipas técnicas, nomeadamente treinadores, equipas médicas e de segurança privada e outro pessoal de apoio, em virtude da sua participação nas referidas partidas.
2 - A isenção prevista no número anterior é apenas aplicável às entidades aí referidas que não sejam consideradas residentes em território português.
Artigo 3.º
Entrada em vigor
A presente lei entra em vigor no dia seguinte ao da sua publicação.
Aprovada em 15 de maio de 2019.
O Presidente da Assembleia da República...
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