Fonte:
http://info.portaldasfinancas.gov.pt/NR/rdonlyres/5438B150-1227-4F45-B33F-6A984212A490/0/Artigo_2_n_1e5_alineas_c_e_CIMT.pdf
http://info.portaldasfinancas.gov.pt/NR/rdonlyres/28F35BA5-7620-489E-940A-BC24C409F112/0/Verba_17_1_TGIS.pdf
http://info.portaldasfinancas.gov.pt/NR/rdonlyres/C0060B59-558D-46BE-9478-2649B77F7193/0/FD_DSIMI_Proc_973_10.pdf
http://info.portaldasfinancas.gov.pt/NR/rdonlyres/22755125-0910-47D3-A9A9-FBB859209128/0/Artigo_4_CIMT.pdf
http://info.portaldasfinancas.gov.pt/NR/rdonlyres/A255F4C7-C5D9-4B61-9AB7-86685E4C2F79/0/Verba_10_TGIS.pdf