2. Where the taxpayers share the same tax domicile during the period required by law for the conditions of a de facto union to be met, and during the tax period, a de facto union is presumed to exist when it is invoked by the taxpayers.
2 - A existência de identidade de domicílio fiscal dos sujeitos passivos durante o período exigido pela lei para verificação dos pressupostos da união de facto, e durante o período de tributação, faz presumir a existência de união de facto quando esta seja invocada pelos sujeitos passivos.
3. Taxpayers not resident in Portuguese territory during all or part of the period referred to in the preceding paragraph may submit documentary evidence that they shared the same tax domicile in the State or States in which they resided during that period.
3 - Os sujeitos passivos não residentes em território português durante todo ou parte do período referido no número anterior podem apresentar prova documental da identidade de domicílio fiscal no Estado ou Estados onde residiram durante aquele período.
The presumption of a de facto union based on a shared tax domicile during the statutory period and the tax period, and the documentary evidence allowed for non-residents, 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.