Fonte:
http://info.portaldasfinancas.gov.pt/NR/rdonlyres/0B756DCC-1EAF-482B-A050-578251B2B166/0/Oficio_Circulado%2040101.pdf
http://info.portaldasfinancas.gov.pt/NR/rdonlyres/DF57670F-25EC-4D4A-91BE-BA6C9D954BBD/0/IVE1657_Art002_CIMT_IMT.pdf
http://info.portaldasfinancas.gov.pt/NR/rdonlyres/CBFDE9BC-D493-424B-950A-84AA0C5F06FE/0/IVE1470_Art051-1-b_DL103-90_IMT.pdf
http://info.portaldasfinancas.gov.pt/NR/rdonlyres/2F5D3031-1840-4FDD-BF83-401778559323/0/IVE1717_Verba17-1_TGIS_SELO.pdf
