Fonte:
http://info.portaldasfinancas.gov.pt/NR/rdonlyres/307B1C27-11DC-4314-AFBD-840ACA12D9D5/0/IVE%20244%20-%203860_2009%20-%20Artigo%207º%20CIMT%20_predios%20para%20revenda.pdf
http://info.portaldasfinancas.gov.pt/NR/rdonlyres/359DF2E4-9C15-4637-82D2-D58421763B2C/0/IMT_Art2-1_Art36_L58-98_IVE853_SDG.pdf
