Income belonging jointly to several persons is attributed to them in proportion to their respective shares, which are presumed to be equal where undetermined.
Os rendimentos que pertençam em comum a várias pessoas são imputados a estas na proporção das respetivas quotas, que se presumem iguais quando indeterminadas.
The attribution in proportion to each person’s share and the presumption of equal shares where undetermined 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.