1. The Legislative Assemblies may, by regional legislative decree, create taxes in force only in the respective Autonomous Region, provided that such taxes observe the principles enshrined in this Law, do not fall on matters within the scope of any national tax, even if exempt or not subject to it, or on matters which, though not included in that scope, could be brought within it, and provided that their application does not create obstacles to the exchange of goods and services between the different parts of national territory.
1 - As Assembleias Legislativas, mediante decreto legislativo regional, podem criar impostos vigentes apenas na respetiva região autónoma desde que os mesmos observem os princípios consagrados na presente lei, não incidam sobre matéria objeto da incidência prevista para qualquer dos impostos de âmbito nacional, ainda que isenta ou não sujeita, ou, nela não constando, possa ser suscetível de integrar essa incidência e da sua aplicação não resultem entraves à troca de bens e serviços entre os diferentes pontos do território nacional.
2. The taxes referred to in the preceding paragraph lapse if similar national taxes are subsequently created.
2 - Os impostos referidos no número anterior caducam no caso de serem posteriormente criados outros semelhantes de âmbito nacional.
3. The power referred to in paragraph 1 includes, among others, the power to create and regulate betterment levies (contribuições de melhoria) in force only in the Autonomous Regions, to tax increases in the value of immovable property resulting from regional public works and investments, and also to create and regulate other special contributions intended to offset the higher regional expenditure resulting from private activities that wear down or harm public assets or the regional environment.
3 - A competência a que se refere o n.º 1 compreende, entre outros, o poder de criar e regular contribuições de melhoria vigentes apenas nas regiões autónomas, para tributar aumentos de valor dos imóveis decorrentes de obras e de investimentos públicos regionais e, bem assim, criar e regular outras contribuições especiais tendentes a compensar as maiores despesas regionais decorrentes de atividades privadas desgastantes ou agressoras dos bens públicos ou do ambiente regional.
The three conditions for own regional taxes (compliance with this Law's principles, no overlap with the charge of any national tax even if exempt or not subject, no obstacles to trade within national territory), their lapse if a similar national tax is created and the power to create betterment levies and special contributions 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.