Portaria n.º 191/2017
Data de publicação | 16 Junho 2017 |
Section | Serie I |
Órgão | Finanças |
Portaria n.º 191/2017
de 16 de junho
O n.º 2 do artigo 63.º-A da LGT prevê a declaração de modelo oficial, designada por Declaração de Operações Transfronteiras (Modelo 38), através da qual devem ser comunicados os envios de fundos e as transferências que tenham como destinatário entidade localizada em país, território ou região com regime de tributação privilegiada mais favorável que não sejam relativas a pagamentos de rendimentos sujeitos a algum dos regimes de comunicação para efeitos fiscais já previstos na lei ou operações efetuadas por pessoas coletivas de direito público.
Na sequência das auditorias realizadas ao modelo 38, no sentido de facilitar o controlo da integridade da informação recebida e processada, a Autoridade Tributária e Aduaneira (AT) propôs a inclusão de dois novos campos naquela declaração, indicando o número total e o valor total dos registos.
No mesmo contexto, por proposta da AT, clarificam-se as instruções de preenchimento no sentido de terem de ser reportadas não apenas as transferências individuais superiores a 12 500 euros mas também as operações fracionadas que no seu conjunto excedam aquele montante, para todas as jurisdições constantes do anexo iii do aviso do Banco de Portugal n.º 8/2016.
Assim:
Manda o Governo, pelo Secretário de Estado dos Assuntos Fiscais, nos termos dos n.os 2 e 7 do artigo 63.º-A da lei geral tributária, aprovada pelo Decreto-Lei n.º 398/98, de 17 de dezembro, o seguinte:
1.º É aprovado o novo modelo de declaração e respetivas instruções, designado por Declaração de Operações Transfronteiras (Modelo 38), para cumprimento da obrigação referida nos n.os 2 e 6 do artigo 63.º-A da lei geral tributária.
2.º A declaração a que se refere o...
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