Art. 18. Para apuração do valor a ser tributado, no caso de alienação de bens imóveis, poderá ser aplicado um percentual de redução sobre o ganho de capital apurado, segundo o ano de aquisição ou incorporação do bem, de acordo com a seguinte tabela: (Vide Lei 8.023, de 1990)

<table border="2" style="width: 100%; font-family: Arial, Helvetica, sans-serif; border-collapse: collapse;"> <tbody><tr> <td style="width: 1px; PADDING-RIGHT: 3.55pt; PADDING-LEFT: 3.55pt; PADDING-BOTTOM: 0cm; PADDING-TOP: 0cm" valign="top">

<p align="center">Ano de Aquisição ou Incorporação </p></td> <td style="width: 1px; PADDING-RIGHT: 3.55pt; PADDING-LEFT: 3.55pt; PADDING-BOTTOM: 0cm; PADDING-TOP: 0cm" valign="top">

<p align="center">Percentual de Redução</p></td> <td style="width: 1px; PADDING-RIGHT: 3.55pt; PADDING-LEFT: 3.55pt; PADDING-BOTTOM: 0cm; PADDING-TOP: 0cm" valign="top">

<p align="center">Ano de Aquisição ou Incorporação </p></td> <td style="width: 1px; PADDING-RIGHT: 3.55pt; PADDING-LEFT: 3.55pt; PADDING-BOTTOM: 0cm; PADDING-TOP: 0cm" valign="top">

<p align="center">Percentual de Redução</p></td> </tr> <tr> <td style="width: 1px; PADDING-RIGHT: 3.55pt; PADDING-LEFT: 3.55pt; PADDING-BOTTOM: 0cm; PADDING-TOP: 0cm" valign="top" align="left">

<p align="center">Até 1969</p></td> <td style="width: 1px; PADDING-RIGHT: 3.55pt; PADDING-LEFT: 3.55pt; PADDING-BOTTOM: 0cm; PADDING-TOP: 0cm" valign="top" align="left">

<p align="center">100</p></td> <td style="width: 1px; PADDING-RIGHT: 3.55pt; PADDING-LEFT: 3.55pt; PADDING-BOTTOM: 0cm; PADDING-TOP: 0cm" valign="top" align="left">

<p align="center">1979</p></td> <td style="width: 1px; PADDING-RIGHT: 3.55pt; PADDING-LEFT: 3.55pt; PADDING-BOTTOM: 0cm; PADDING-TOP: 0cm" valign="top" align="left">

<p align="center">50</p></td> </tr> <tr> <td style="width: 1px; PADDING-RIGHT: 3.55pt; PADDING-LEFT: 3.55pt; PADDING-BOTTOM: 0cm; PADDING-TOP: 0cm" valign="top" align="left">

<p align="center">1970 </p></td> <td style="width: 1px; PADDING-RIGHT: 3.55pt; PADDING-LEFT: 3.55pt; PADDING-BOTTOM: 0cm; PADDING-TOP: 0cm" valign="top" align="left">

<p align="center">95% </p></td> <td style="width: 1px; PADDING-RIGHT: 3.55pt; PADDING-LEFT: 3.55pt; PADDING-BOTTOM: 0cm; PADDING-TOP: 0cm" valign="top" align="left">

<p align="center">1980</p></td> <td style="width: 1px; PADDING-RIGHT: 3.55pt; PADDING-LEFT: 3.55pt; PADDING-BOTTOM: 0cm; PADDING-TOP: 0cm" valign="top" align="left">

<p align="center">45%</p></td> </tr> <tr> <td style="width: 1px; PADDING-RIGHT: 3.55pt; PADDING-LEFT: 3.55pt; PADDING-BOTTOM: 0cm; PADDING-TOP: 0cm" valign="top" align="left">

<p align="center">1971 </p></td> <td style="width: 1px; PADDING-RIGHT: 3.55pt; PADDING-LEFT: 3.55pt; PADDING-BOTTOM: 0cm; PADDING-TOP: 0cm" valign="top" align="left">

<p align="center">90% </p></td> <td style="width: 1px; PADDING-RIGHT: 3.55pt; PADDING-LEFT: 3.55pt; PADDING-BOTTOM: 0cm; PADDING-TOP: 0cm" valign="top" align="left">

<p align="center">1981 </p></td> <td style="width: 1px; PADDING-RIGHT: 3.55pt; PADDING-LEFT: 3.55pt; PADDING-BOTTOM: 0cm; PADDING-TOP: 0cm" valign="top" align="left">

<p align="center">40%</p></td> </tr> <tr> <td style="width: 1px; PADDING-RIGHT: 3.55pt; PADDING-LEFT: 3.55pt; PADDING-BOTTOM: 0cm; PADDING-TOP: 0cm" valign="top" align="left">

<p align="center">1972 </p></td> <td style="width: 1px; PADDING-RIGHT: 3.55pt; PADDING-LEFT: 3.55pt; PADDING-BOTTOM: 0cm; PADDING-TOP: 0cm" valign="top" align="left">

<p align="center">85% </p></td> <td style="width: 1px; PADDING-RIGHT: 3.55pt; PADDING-LEFT: 3.55pt; PADDING-BOTTOM: 0cm; PADDING-TOP: 0cm" valign="top" align="left">

<p align="center">1982 </p></td> <td style="width: 1px; PADDING-RIGHT: 3.55pt; PADDING-LEFT: 3.55pt; PADDING-BOTTOM: 0cm; PADDING-TOP: 0cm" valign="top" align="left">

<p align="center">35%</p></td> </tr> <tr> <td style="width: 1px; PADDING-RIGHT: 3.55pt; PADDING-LEFT: 3.55pt; PADDING-BOTTOM: 0cm; PADDING-TOP: 0cm" valign="top" align="left">

<p align="center">1973 </p></td> <td style="width: 1px; PADDING-RIGHT: 3.55pt; PADDING-LEFT: 3.55pt; PADDING-BOTTOM: 0cm; PADDING-TOP: 0cm" valign="top" align="left">

<p align="center">80% </p></td> <td style="width: 1px; PADDING-RIGHT: 3.55pt; PADDING-LEFT: 3.55pt; PADDING-BOTTOM: 0cm; PADDING-TOP: 0cm" valign="top" align="left">

<p align="center">1983 </p></td> <td style="width: 1px; PADDING-RIGHT: 3.55pt; PADDING-LEFT: 3.55pt; PADDING-BOTTOM: 0cm; PADDING-TOP: 0cm" valign="top" align="left">

<p align="center">30%</p></td> </tr> <tr> <td style="width: 1px; PADDING-RIGHT: 3.55pt; PADDING-LEFT: 3.55pt; PADDING-BOTTOM: 0cm; PADDING-TOP: 0cm" valign="top" align="left">

<p align="center">1974 </p></td> <td style="width: 1px; PADDING-RIGHT: 3.55pt; PADDING-LEFT: 3.55pt; PADDING-BOTTOM: 0cm; PADDING-TOP: 0cm" valign="top" align="left">

<p align="center">75% </p></td> <td style="width: 1px; PADDING-RIGHT: 3.55pt; PADDING-LEFT: 3.55pt; PADDING-BOTTOM: 0cm; PADDING-TOP: 0cm" valign="top" align="left">

<p align="center">1984 </p></td> <td style="width: 1px; PADDING-RIGHT: 3.55pt; PADDING-LEFT: 3.55pt; PADDING-BOTTOM: 0cm; PADDING-TOP: 0cm" valign="top" align="left">

<p align="center">25%</p></td> </tr> <tr> <td style="width: 1px; PADDING-RIGHT: 3.55pt; PADDING-LEFT: 3.55pt; PADDING-BOTTOM: 0cm; PADDING-TOP: 0cm" valign="top" align="left">

<p align="center">1975 </p></td> <td style="width: 1px; PADDING-RIGHT: 3.55pt; PADDING-LEFT: 3.55pt; PADDING-BOTTOM: 0cm; PADDING-TOP: 0cm" valign="top" align="left">

<p align="center">70% </p></td> <td style="width: 1px; PADDING-RIGHT: 3.55pt; PADDING-LEFT: 3.55pt; PADDING-BOTTOM: 0cm; PADDING-TOP: 0cm" valign="top" align="left">

<p align="center">1985 </p></td> <td style="width: 1px; PADDING-RIGHT: 3.55pt; PADDING-LEFT: 3.55pt; PADDING-BOTTOM: 0cm; PADDING-TOP: 0cm" valign="top" align="left">

<p align="center">20%</p></td> </tr> <tr> <td style="width: 1px; PADDING-RIGHT: 3.55pt; PADDING-LEFT: 3.55pt; PADDING-BOTTOM: 0cm; PADDING-TOP: 0cm" valign="top" align="left">

<p align="center">1976 </p></td> <td style="width: 1px; PADDING-RIGHT: 3.55pt; PADDING-LEFT: 3.55pt; PADDING-BOTTOM: 0cm; PADDING-TOP: 0cm" valign="top" align="left">

<p align="center">65% </p></td> <td style="width: 1px; PADDING-RIGHT: 3.55pt; PADDING-LEFT: 3.55pt; PADDING-BOTTOM: 0cm; PADDING-TOP: 0cm" valign="top" align="left">

<p align="center">1986 </p></td> <td style="width: 1px; PADDING-RIGHT: 3.55pt; PADDING-LEFT: 3.55pt; PADDING-BOTTOM: 0cm; PADDING-TOP: 0cm" valign="top" align="left">

<p align="center">15%</p></td> </tr> <tr> <td style="width: 1px; PADDING-RIGHT: 3.55pt; PADDING-LEFT: 3.55pt; PADDING-BOTTOM: 0cm; PADDING-TOP: 0cm" valign="top" align="left">

<p align="center">1977</p></td> <td style="width: 1px; PADDING-RIGHT: 3.55pt; PADDING-LEFT: 3.55pt; PADDING-BOTTOM: 0cm; PADDING-TOP: 0cm" valign="top" align="left">

<p align="center">60% </p></td> <td style="width: 1px; PADDING-RIGHT: 3.55pt; PADDING-LEFT: 3.55pt; PADDING-BOTTOM: 0cm; PADDING-TOP: 0cm" valign="top" align="left">

<p align="center">1987 </p></td> <td style="width: 1px; PADDING-RIGHT: 3.55pt; PADDING-LEFT: 3.55pt; PADDING-BOTTOM: 0cm; PADDING-TOP: 0cm" valign="top" align="left">

<p align="center">10%</p></td> </tr> <tr> <td style="width: 1px; PADDING-RIGHT: 3.55pt; PADDING-LEFT: 3.55pt; PADDING-BOTTOM: 0cm; PADDING-TOP: 0cm" valign="top" align="left">

<p align="center">1978 </p></td> <td style="width: 1px; PADDING-RIGHT: 3.55pt; PADDING-LEFT: 3.55pt; PADDING-BOTTOM: 0cm; PADDING-TOP: 0cm" valign="top" align="left">

<p align="center">55% </p></td> <td style="width: 1px; PADDING-RIGHT: 3.55pt; PADDING-LEFT: 3.55pt; PADDING-BOTTOM: 0cm; PADDING-TOP: 0cm" valign="top" align="left">

<p align="center">1988 </p></td> <td style="width: 1px; PADDING-RIGHT: 3.55pt; PADDING-LEFT: 3.55pt; PADDING-BOTTOM: 0cm; PADDING-TOP: 0cm" valign="top" align="left">

<p align="center">5%</p></td> </tr> </tbody></table>

Parágrafo único. Não haverá redução, relativamente aos imóveis cuja aquisição venha ocorrer a partir de 1º de janeiro de 1989.