Fonte:
http://info.portaldasfinancas.gov.pt/NR/rdonlyres/BDBED5C5-FD20-4470-A336-8ABCEE05BE9C/0/IVE1658_Art001-CIS_Verba1-1-TGIS_SELO.pdf
http://info.portaldasfinancas.gov.pt/NR/rdonlyres/96FE5A5C-FE88-442C-8E52-2B3026EF66E2/0/IUC_Art003-1_Art004-3_IVE125.pdf
http://info.portaldasfinancas.gov.pt/NR/rdonlyres/862383C2-EE72-479D-B664-071350DD3BA6/0/IVE1714_Art007-1-c_007-3_CIUC_IUC.pdf