1. In determining the taxable amount subject to tax, where there is income obtained abroad that gives rise to a tax credit for international juridical double taxation under Article 91, that income shall be taken into account, for tax purposes, at its amount gross of the income taxes paid abroad.
1 - Na determinação da matéria coletável sujeita a imposto, quando houver rendimentos obtidos no estrangeiro que deem lugar a crédito de imposto por dupla tributação jurídica internacional, nos termos do artigo 91.º, esses rendimentos devem ser considerados, para efeitos de tributação, pelas respetivas importâncias ilíquidas dos impostos sobre o rendimento pagos no estrangeiro.
2. Whenever IRC has been withheld at source on income included for tax purposes, the amount to be taken into account in determining the taxable amount is that income gross of the tax withheld at source.
2 - Sempre que tenha havido lugar a retenção na fonte de IRC relativamente a rendimentos englobados para efeitos de tributação, o montante a considerar na determinação da matéria coletável é a respetiva importância ilíquida do imposto retido na fonte.
3. Where the option provided for in Article 91-A is exercised, the taxes on profits paid by the entities held directly or indirectly by the taxpayer, in the States in which those entities are resident, corresponding to the profits and reserves distributed to the taxpayer shall be added to the taxpayer’s taxable amount.
3 - Quando seja exercida a opção prevista no artigo 91.º-A, devem ser acrescidos à matéria coletável do sujeito passivo os impostos sobre os lucros pagos pelas entidades por este detidas direta ou indiretamente, nos Estados em que sejam residentes, correspondentes aos lucros e reservas que lhe tenham sido distribuídos.
The gross-up of foreign-source income giving rise to a tax credit under Article 91, of income subject to IRC withholding, and of the foreign profit taxes added under the Article 91-A option 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.