DECRETO LEI Nº 2297, DE 21 DE NOVEMBRO DE 1986. Isenta do Imposto de Renda o Ganho Auferido, por Pessoas Fisicas, Na Alienação de Imoveis Financiados Pelo Sistema Financeiro da Habitação.
Isenta do imposto de renda o ganho auferido, por pessoas físicas, na alienação de imóveis financiados pelo Sistema Financeiro da Habitação.
O PRESIDENTE DA REPÚBLICA, no uso da atribuição que lhe confere o artigo 55, item II, da Constituição,
Fica isento do imposto de renda o lucro imobiliário apurado, por pessoa física, na alienação de imóvel residencial que, nesta data, esteja financiado com recursos do Sistema Financeiro da Habitação, desde que atendidas as seguintes condições:
I - o financiamento tenha sido concedido anteriormente a 28 de fevereiro de 1986;
II - não tenha havido transferência de mutuário no período compreendido entre 28 de fevereiro de 1986 e a data de publicação deste decreto-lei; e
III - o contribuinte não tenha se beneficiado, na liquidação do saldo devedor do imóvel, de recursos do Fundo de Compensação de Variações Salariais.
A isenção concedida por este decreto-lei limita-se ao lucro de até CZ$500.000,00 (quinhentos mil cruzados) e vigorará até 31 de dezembro de 1987.
O Ministro da Fazenda poderá baixar instruções necessárias à execução do disposto neste decreto-lei.
Este decreto-lei entra em vigor na data de sua publicação.
Revogam-se as disposições em contrário.
Brasília, 21 de novembro de 1986; 165º da Independência e 98º da República.
JOSÉ SARNEY
Dilson Domingos Funaro
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