1. Assessments of the tax, including additional assessments, are made within the time limits and under the terms provided for in Articles 45 and 46 of the General Tax Law, except in the situations provided for in Article 113(5), in which case the assessment is made for all the years in which the taxpayer wrongly enjoyed the benefits, up to a limit of eight years following the year in which the conditions for the exemption ceased to be met.
1 - As liquidações do imposto, ainda que adicionais, são efectuadas nos prazos e termos previstos nos artigos 45.º e 46.º da Lei Geral Tributária, salvo nas situações previstas no n.º 5 do artigo 113.º, caso em que a liquidação é efectuada relativamente a todos os anos em que o sujeito passivo gozou indevidamente dos benefícios, com o limite de oito anos seguintes àquele em que os pressupostos da isenção deixaram de se verificar.
2. In the case provided for in Article 9(2), the time limit for expiry of the right to assess runs from the year in which the property is put to a different use.
2 - No caso previsto no n.º 2 do artigo 9.º, o prazo de caducidade do direito à liquidação conta-se a partir do ano em que ao prédio seja dada diferente utilização.
The reference to Articles 45 and 46 of the General Tax Law, the eight-year limit for lapsed exemptions and the starting point under Article 9(2) are retained.
We check property valuations and IMI and AIMI assessments, apply for exemptions, handle complaints against valuations and plan ownership through individuals or companies, in English. A written answer and a fixed quote within one working day.
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.