Chapter III · Determination of the taxable amount · Section VI · Common and miscellaneous provisions · Subsection V · Liquidation of companies and other entities

Article 82 Liquidation of legal persons other than companies

Artigo 82.º · Liquidação de pessoas coletivas que não sejam sociedades

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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The preceding Articles apply, with the necessary adaptations, to the liquidation of legal persons other than companies.

O disposto nos artigos anteriores é aplicável, com as necessárias adaptações, à liquidação de pessoas coletivas que não sejam sociedades.

What we checked in this article

The extension of the preceding Articles, with the necessary adaptations, to legal persons other than companies 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.

Applying the law

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