Resolução da Assembleia da República n.º 86/2017
Data de publicação | 22 Maio 2017 |
Section | Serie I |
Órgão | Assembleia da República |
Resolução da Assembleia da República n.º 86/2017
Recomenda ao Governo que elimine as discriminações existentes em sede do imposto sobre o rendimento das pessoas singulares quanto ao exercício das responsabilidades parentais
A Assembleia da República resolve, nos termos do n.º 5 do artigo 166.º da Constituição, recomendar ao Governo que:
1 - Assegure o princípio de não discriminação no tratamento fiscal em sede do imposto sobre o rendimento de pessoas singulares (IRS) quanto às diferentes formas de exercício de responsabilidades parentais referentes a:
a) Situações de guarda conjunta de menores, resultantes de sentença judicial (na sequência de divórcio, dissolução de união de facto ou outra);
b) Situações de guarda do pai ou da mãe, com ou sem sentença judicial e, neste último caso, na presença ou ausência de acordo ou contrato entre os progenitores.
2 - Pondere as seguintes alterações ao Código do IRS:
a) Uma dedução específica relativa ao filho (dependente) em cada uma das declarações dos progenitores em caso de guarda conjunta ou partilhada;
b) A consideração das despesas em que o sujeito passivo incorra (designadamente pensão de alimentos e despesas de educação e saúde) por...
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