A sobretaxa extraordinária sobre os rendimentos sujeitos a IRS
Autor | Franco Caiado Guerreiro & Associados |
Páginas | 1-1 |
No passado dia 7 de Setembro foi publicada no Diário da República a Lei n.º 49/2011, que aprova a criação de uma sobretaxa extraordinária sobre os rendimentos sujeitos a IRS, auferidos no ano de 2011.
Os rendimentos abrangidos são, obrigatoriamente, os das categorias A, B, F e H e, caso o sujeito passivo opte pelo englobamento, também os das categorias E e G.
Relativamente ao elemento quantitativo do facto tributário, tem de se ter em conta que a base tributável é o rendimento anual. Contudo, para a sobretaxa o legislador consagrou uma isenção de base. Quanto ao elemento temporal, caso estejam em causa rendimentos das...
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