1. Extraordinary taxes assessed as surcharges or on the taxable amount or the tax charge of other taxes constitute revenue of the circumscription to which the principal taxes on which they were levied have been allocated.
1 - Os impostos extraordinários liquidados como adicionais ou sobre a matéria coletável ou a coleta de outros impostos constituem receita da circunscrição a que tenham sido afetados os impostos principais sobre que incidiram.
2. Stand-alone extraordinary taxes are allocated proportionally to each circumscription according to the location of the property, the place where the contract was concluded or the location of the property securing any principal or ancillary obligation on which they are levied.
2 - Os impostos extraordinários autónomos são proporcionalmente afetados a cada circunscrição, de acordo com a localização dos bens, da celebração do contrato ou da situação dos bens garantes de qualquer obrigação principal ou acessória sobre que incidam.
3. Extraordinary taxes may, in accordance with the instrument creating them, be allocated exclusively to one or more circumscriptions if the exceptional situation that justifies them arises or exists only in that or those circumscriptions.
3 - Os impostos extraordinários podem, de acordo com o diploma que os criar, ser afetados exclusivamente a uma ou mais circunscrições se a situação excecional que os legitima ocorrer ou se verificar apenas nessa ou nessas circunscrições.
The rules for surcharge-type extraordinary taxes (follow the principal tax), stand-alone extraordinary taxes (location of property or contract) and exclusive allocation to one or more circumscriptions are retained.
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Unofficial English translation prepared by BCA Portugal for reference. Only the Portuguese text published in the Diário da República has legal force. Editorial notes are ours and are not part of the statute.