1. For each of the tax periods covered by the application of the special regime, the group’s taxable profit is calculated by the parent company as the algebraic sum of the taxable profits and tax losses determined in the individual periodic returns of each of the companies belonging to the group, adjusted, where applicable, for the effect of the option provided for in Article 67(5).
1 - Relativamente a cada um dos períodos de tributação abrangidos pela aplicação do regime especial, o lucro tributável do grupo é calculado pela sociedade dominante, através da soma algébrica dos lucros tributáveis e dos prejuízos fiscais apurados nas declarações periódicas individuais de cada uma das sociedades pertencentes ao grupo, corrigido, sendo caso disso, do efeito da aplicação da opção prevista no n.º 5 do artigo 67.º
The calculation by the parent company as the algebraic sum of the individual taxable profits and tax losses, adjusted where applicable for the Article 67(5) option, and the repeal of paragraph 2 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.