Fonte:
http://info.portaldasfinancas.gov.pt/NR/rdonlyres/F619F306-2C0E-48BD-8384-CEFEB1CE0C12/0/cirs_085_01.pdf
http://info.portaldasfinancas.gov.pt/NR/rdonlyres/90924EDA-BC24-480B-B07E-9B52CDAB0A19/0/Iinf_Vinc-art_CIRS_art13-pre-adopcao-dependente.pdf
