1. The treatment of the estate as a legal person under Article 135-A(2) may be set aside if, cumulatively:
1 - A equiparação da herança a pessoa coletiva nos termos do n.º 2 do artigo 135.º-A pode ser afastada se, cumulativamente:
a) The estate, through the estate administrator (cabeça de casal), submits a return identifying all the heirs and their shares; and
a) A herança, através do cabeça de casal, apresentar uma declaração identificando todos os herdeiros e as suas quotas;
b) After the return referred to in the preceding point has been submitted, all the heirs identified in it confirm their respective shares by means of a return submitted by each of them.
b) Após a apresentação da declaração referida na alínea anterior, todos os herdeiros na mesma identificados confirmarem as respetivas quotas, através de declaração apresentada por cada um deles.
2. The estate administrator’s return referred to in paragraph 1(a), in the form to be approved by order (portaria) and to be made exclusively on the Tax Portal (Portal das Finanças), must be submitted from 1 to 31 March.
2 - A declaração do cabeça de casal, referida na alínea a) do n.º 1, de modelo a aprovar por portaria e a efetuar exclusivamente no Portal das Finanças, deve ser apresentada de 1 a 31 de março.
3. The heirs’ returns referred to in paragraph 1(b), in the form to be approved by order (portaria) and to be made exclusively on the Tax Portal, must be submitted from 1 to 30 April.
3 - As declarações dos herdeiros, referidas na alínea b) do n.º 1, de modelo a aprovar por portaria e a efetuar exclusivamente no Portal das Finanças, devem ser apresentadas de 1 a 30 de abril.
4. Where the treatment of the undivided estate as a legal person is set aside under the preceding paragraphs, each heir’s share of the value of the property or properties forming part of the undivided estate is added to the sum of the taxable property values of the properties recorded in the property register as held by that heir, for the purpose of determining the taxable value provided for in Article 135-C.
4 - Sendo afastada a equiparação da herança indivisa a pessoa coletiva nos termos dos números anteriores, a quota-parte de cada herdeiro sobre o valor do prédio ou dos prédios que integram a herança indivisa acresce à soma dos valores patrimoniais tributários dos prédios que constam da matriz na titularidade desse herdeiro, para efeito de determinação do valor tributável previsto no artigo 135.º-C.
The two cumulative conditions for setting aside the legal-person treatment of an undivided estate, the filing windows (1 to 31 March for the estate administrator, 1 to 30 April for the heirs) and the attribution of each heir’s share 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.