1. Land income is the balance of an annual crop account in which the credit side is represented by gross income and the debit side by the operating costs referred to in Article 25.
1 - O rendimento fundiário corresponde ao saldo de uma conta anual de cultura em que o crédito é representado pelo rendimento bruto e o débito pelos encargos de exploração mencionados no artigo 25.º
2. The land income of a property is calculated from the sum of the income of its plots plus that of the scattered trees on them, where those trees belong to the holder of the right to the income of the property and if, taken together, they are of economic interest.
2 - O rendimento fundiário de um prédio apura-se a partir da soma dos rendimentos das suas parcelas com os das árvores dispersas nelas existentes, quando pertencentes ao titular do direito ao rendimento do prédio e se, no seu conjunto, tiverem interesse económico.
Check the annual crop account (gross income less the operating costs in Article 25) and the conditions for including scattered trees.
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.