LEI Nº 13.970, DE 27 DE DEZEMBRO DE 2019
Data de publicação | 27 Dezembro 2019 |
Data | 27 Dezembro 2019 |
Páginas | 6-6 |
Órgão | Atos do Poder Legislativo |
Section | DO1E |
LEI Nº 13.970, DE 27 DE DEZEMBRO DE 2019
Altera a Lei nº 10.931, de 2 de agosto de 2004, que dispõe sobre o patrimônio de afetação de incorporações imobiliárias, e a Lei nº 12.024, de 27 de agosto de 2009, que dispõe sobre o tratamento tributário a ser dado às receitas mensais auferidas pelas empresas construtoras nos contratos de construção de moradias firmados no âmbito do Programa Minha Casa, Minha Vida (PMCMV).
O P R E S I D E N T E D A R E P Ú B L I C A
Faço saber que o Congresso Nacional decreta e eu promulgo, nos termos do parágrafo 5º do art. 66 da Constituição Federal, a seguinte Lei:
Art. 1 o O § 6º do art. 4º da Lei nº 10.931, de 2 de agosto de 2004, passa a vigorar com a seguinte redação:
"Art. 4º ...............................................................................................................
..............................................................................................................................
§ 6º Para os projetos de incorporação de imóveis residenciais de interesse social cuja construção tenha sido iniciada ou contratada a partir de 31 de março de 2009, o percentual correspondente ao pagamento unificado dos tributos de que trata ocaputdeste artigo será equivalente a 1% (um por cento) da receita mensal recebida, desde que, até 31 de dezembro de 2018, a incorporação tenha sido registrada no cartório de imóveis competente ou tenha sido assinado o contrato de construção.
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