Title VII · Criminal provisions

Article 509 Failure to collect capital contributions

Artigo 509.º · Falta de cobrança de entradas de capital

Código das Sociedades Comerciais · Decree-Law No. 262/86 · consolidated text checked 26 October 2026

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1. A manager or director of a company who omits, or causes another person to omit, acts that are necessary for capital contributions to be made is punishable by imprisonment for up to 1 year or a fine.

1 - O gerente ou administrador de sociedade que omitir ou fizer omitir por outrem atos que sejam necessários para a realização de entradas de capital é punido com pena de prisão até um 1 ano ou com pena de multa.

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2. If the act is committed with intent to cause damage, pecuniary or non-pecuniary, to any member, to the company or to a third party, the penalty is imprisonment for up to 2 years or a fine, unless a more severe penalty applies under another statutory provision.

2 - Se o facto for praticado com intenção de causar dano, material ou moral, a algum sócio, à sociedade ou a terceiro, a pena é de prisão até 2 anos ou pena de multa, se pena mais grave não couber por força de outra disposição legal.

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3. If serious damage, pecuniary or non-pecuniary, which the offender could have foreseen, is caused to any member who did not consent to the act, to the company or to a third party, the penalty is imprisonment for up to 3 years or a fine.

3 - Se for causado dano grave, material ou moral, e que o autor pudesse prever, a algum sócio que não tenha dado o seu assentimento para o facto, à sociedade ou a terceiro, a pena é de prisão até 3 anos ou pena de multa.

What we checked in this article

The three penalty tiers (1, 2 and 3 years' imprisonment or a fine), the intent-to-harm aggravation with its subsidiarity clause, and the requirement that the harmed member did not consent 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.

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