For property or parts of property used for fish farming, and for all property producing the income referred to in Article 4(4)(b), (c) and (d) of the Personal Income Tax Code (CIRS), the income is calculated by analogy with that of crops, taking into account the receipts and expenses of the activity.
Nos prédios ou partes de prédios afectos à piscicultura e todos aqueles que produzam rendimentos referidos nas alíneas b), c) e d) do n.º 4 do artigo 4.º do Código do Imposto sobre o Rendimento das Pessoas Singulares o rendimento é calculado por analogia com o das culturas, tendo em conta as receitas e despesas da actividade.
The cross-reference to Article 4(4)(b), (c) and (d) of the Personal Income Tax Code and the calculation by analogy with crops are 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.