DECRETO LEI Nº 2407, DE 05 DE JANEIRO DE 1988. Dispõe Sobre a Isenção do Imposto Sobre Operações de Credito, Cambio Seguro, e Sobre Operações Relativas a Titulo de Valores Mobiliarios (iof) Nas Operações de Financiamento Relativos a Habitação.
DECRETO-LEI Nº 2.407, DE 5 DE JANEIRO DE 1988
Dispõe sobre a isenção do Imposto sobre Operações de Crédito, Câmbio e Seguro, e sobre Operações relativas a Título de Valores Mobiliários (IOF) nas Operações de Financiamento relativas à habitação.
O PRESIDENTE DA REPÚBLICA, no uso da atribuição que lhe confere o art. 55, item II, da Constituição.
DECRETA:
Ficam isentas do Imposto sobre Operações de Crédito, Câmbio e Seguro, e sobre Operações relativas a Títulos e Valores Mobiliários (IOF) as operações de Crédito de fins habitacionais, inclusive as destinadas a infra-estrutra e saneamento básico relativos a programas ou projetos que tenham a mesma finalidade.
Este decreto-lei entrará em vigor na data de sua publicação, revogadas as disposições em contrário.
Brasília, 5 de janeiro de 1988; 167º da Independência e 100º da República.
JOSÉ SARNEY
PRISCO VIANA
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