1. Entities required to make payments on account and special payments on account must make the additional payment on account in cases where state surcharge was due for the preceding tax period, as referred to in Article 87-A.
1 - As entidades obrigadas a efetuar pagamentos por conta e pagamentos especiais por conta devem efetuar o pagamento adicional por conta nos casos em que no período de tributação anterior fosse devida derrama estadual nos termos referidos no artigo 87.º-A.
2. The amount of the additional payments on account due under Article 104-A(1)(a) is equal to the amount resulting from applying the rates set out in the following table to the portion of the taxable profit for the preceding tax period that exceeds EUR 1,500,000:
2 - O valor dos pagamentos adicionais por conta devidos nos termos da alínea a) do n.º 1 do artigo 104.º-A é igual ao montante resultante da aplicação das taxas previstas na tabela seguinte sobre a parte do lucro tributável superior a (euro) 1 500 000 relativo ao período de tributação anterior:
3. The amount of the portion of taxable profit that exceeds EUR 1,500,000:
3 - O quantitativo da parte do lucro tributável que exceda (euro) 1 500 000:
a) Where greater than EUR 7,500,000 and up to EUR 35,000,000, is divided into two parts: one, equal to EUR 6,000,000, to which the rate of 2.5% applies; the other, equal to the taxable profit exceeding EUR 7,500,000, to which the rate of 4.5% applies;
a) Quando superior a (euro) 7 500 000 e até (euro) 35 000 000, é dividido em duas partes: uma, igual a (euro) 6 000 000, à qual se aplica a taxa de 2,5 %; outra, igual ao lucro tributável que exceda (euro) 7 500 000, à qual se aplica a taxa de 4,5 %;
b) Where greater than EUR 35,000,000, is divided into three parts: one, equal to EUR 6,000,000, to which the rate of 2.5% applies; another, equal to EUR 27,500,000, to which the rate of 4.5% applies; and another, equal to the taxable profit exceeding EUR 35,000,000, to which the rate of 8.5% applies.
b) Quando superior a (euro) 35 000 000, é dividido em três partes: uma, igual a (euro) 6 000 000, à qual se aplica a taxa de 2,5 %; outra, igual a (euro) 27 500 000, à qual se aplica a taxa de 4,5, e outra igual ao lucro tributável que exceda (euro) 35 000 000, à qual se aplica a taxa de 8,5 %.
4. Where the special tax regime for groups of companies applies, an additional payment on account is due from each of the companies in the group, including the parent company.
4 - Quando seja aplicável o regime especial de tributação dos grupos de sociedades, é devido pagamento adicional por conta por cada uma das sociedades do grupo, incluindo a sociedade dominante.
The EUR 1,500,000 threshold, the EUR 6,000,000 and EUR 27,500,000 band splits, the 2.5%, 4.5% and 8.5% rates and the rule that each group company, including the parent company, owes the additional payment 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.