1. Where the option for joint taxation is exercised, the taxpayers are jointly and severally liable for payment of the tax.
1 - Sendo exercida a opção pela tributação conjunta, a responsabilidade dos sujeitos passivos pelo pagamento do imposto é solidária.
2. Under separate taxation, the spouses’ liability for payment of the tax is that arising under civil law, the common benefit of the couple being presumed.
2 - Na tributação separada, a responsabilidade dos cônjuges pelo pagamento do imposto é a que decorre da lei civil, presumindo-se o proveito comum do casal.
3. Each dependant is secondarily liable, in relation to the taxpayers, for payment of the outstanding tax, up to the portion of the tax corresponding to their income net of the specific deductions provided for in this Code.
3 - Cada dependente é subsidiariamente responsável, relativamente aos sujeitos passivos, pelo pagamento do imposto em falta, até à fração do imposto correspondente aos seus rendimentos líquidos, das deduções específicas previstas no presente Código.
4. The liability of the other spouse and the secondary liability provided for in paragraphs 2 and 3 are enforced through reversion (reversão) of the tax enforcement proceedings.
4 - A responsabilidade do outro cônjuge e a responsabilidade subsidiária, previstas nos n.os 2 e 3, efetivam-se por reversão do processo de execução fiscal.
Joint and several liability under joint taxation, civil-law liability with presumed common benefit under separate taxation, the cap on each dependant’s secondary liability and enforcement by reversion 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.