Fonte:
http://info.portaldasfinancas.gov.pt/NR/rdonlyres/EC85A993-099E-4657-918E-1AF944E78CA2/0/SELO_Art006-d)_IVE396.pdf
http://info.portaldasfinancas.gov.pt/NR/rdonlyres/E28F224F-B245-4842-8DF9-D0C975D71108/0/SELO_Art001_n3_alinea%20c)_IVE1113.pdf
http://info.portaldasfinancas.gov.pt/NR/rdonlyres/EEFA51EA-0428-44B6-AF27-5C97AE43BACC/0/SELO_Verba17.1TGIS_IVE565.pdf