1. Taxpayers who carry out one-off acts are always exempt from the requirement to keep organised accounts in respect of those acts.
1 - Os sujeitos passivos que pratiquem atos isolados estão sempre dispensados de dispor de contabilidade organizada por referência a esses atos.
2. In determining the taxable income from one-off acts:
2 - Na determinação do rendimento tributável dos atos isolados:
a) The coefficients laid down for the simplified regime apply where the related gross annual income is EUR 200,000 or less;
a) Aplicam-se os coeficientes previstos para o regime simplificado, quando o respetivo rendimento anual ilíquido seja inferior ou igual a (euro) 200 000;
b) Where the gross annual income exceeds EUR 200,000, the rules applicable to taxpayers with organised accounts apply, with the necessary adaptations.
b) Sendo o rendimento anual ilíquido superior a (euro) 200 000, aplicam-se, com as devidas adaptações, as regras aplicáveis aos sujeitos passivos com contabilidade organizada.
The exemption from organised accounts and the EUR 200,000 gross-income threshold dividing the simplified-regime coefficients from the organised-accounts rules 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.