Fonte :
http://info.portaldasfinancas.gov.pt/NR/rdonlyres/EECF8FC6-E2C4-46E4-AFCA-0D1C795D73D8/0/IVE2011_Art130-3-a)_CIMI_IMI.pdf
http://info.portaldasfinancas.gov.pt/NR/rdonlyres/811D0FE6-3D29-46C7-87B3-F3B145F9886E/0/IVE1782_Art013-1-b)_CIMI_IMI.pdf
http://info.portaldasfinancas.gov.pt/NR/rdonlyres/CBC7181F-7465-42C6-A27A-34AF625C70F4/0/IVE1629_Art017CIMT_IMT.pdf