Where the unit acquisition or production cost of asset items subject to wear and tear does not exceed EUR 1,000, their full deduction in the tax period in which they are recognised is accepted, except where such items form an integral part of a set that must be depreciated or amortised as a whole.
Nos casos em que o custo unitário de aquisição ou produção de elementos do ativo sujeitos a deperecimento não ultrapasse (euro) 1000 é aceite a sua dedução integral no período de tributação em que seja reconhecido, exceto quando tais elementos façam parte integrante de um conjunto que deva ser depreciado ou amortizado como um todo.
The EUR 1,000 unit-cost threshold for full deduction in the period of recognition and the exception for items forming an integral part of a set 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.