Where Article 69 applies, payment of IRC is the responsibility of the parent company, each of the other companies in the group being jointly and severally liable for payment of that tax, without prejudice to the right of recourse in respect of the portion of the tax that actually relates to each of them.
Quando seja aplicável o disposto no artigo 69.º, o pagamento do IRC incumbe à sociedade dominante, sendo qualquer das outras sociedades do grupo solidariamente responsável pelo pagamento daquele imposto, sem prejuízo do direito de regresso pela parte do imposto que a cada uma delas efetivamente respeite.
Payment falls on the parent company, the other group companies are jointly and severally liable, and the right of recourse for each company's own share of tax is 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.