Chapter III · Determination of the taxable amount · Section V · Determination of taxable profit by indirect methods

Article 58 Simplified regime for determining taxable profit

Artigo 58.º · Regime simplificado de determinação do lucro tributável

Código do Imposto sobre o Rendimento das Pessoas Coletivas · republished by Law No. 2/2014 · consolidated text checked 26 October 2026

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(Repealed.)

(Revogado.)

What we checked in this article

The article is shown as wholly repealed; no operative text remains.

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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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