1. The prices of products, as well as those of seeds, fertilisers, soil conditioners, treatment preparations and other materials, and of livestock and machinery services, and the wages to be used in calculating the tariffs correspond to the average of three years within the last five-year period, excluding the years with the highest and the lowest price.
1 - Os preços dos produtos, bem como os das sementes, adubos, correctivos, preparados a aplicar em tratamentos e outros materiais, dos serviços de gados e de máquinas e ainda os salários a utilizar no cálculo das tarifas correspondem à média de três anos do período dos últimos cinco, excluindo os anos a que corresponder o maior e o menor preço.
2. The product prices to be taken into account in calculating the averages are those currently charged in the period of greatest sales activity.
2 - Os preços dos produtos a considerar para a formação das médias são os correntemente praticados no período de maior intensidade de vendas.
3. The prices of seeds, fertilisers, soil conditioners, treatment preparations and other materials and of livestock and machinery services must relate to the normal time of use.
3 - Os preços das sementes, adubos, correctivos, preparados a aplicar em tratamentos e outros materiais e dos serviços de gados e de máquinas devem reportar-se à época normal de utilização.
4. Average wages must take into account the nature of the farm work and the usual periods in which it is performed.
4 - Os salários médios devem ter em conta a natureza dos trabalhos agrícolas e os períodos habituais da sua prestação.
The averaging rule (three years out of the last five, excluding the highest- and lowest-price years) and the reference periods for prices and wages 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.