In determining Category B income from practising high-attrition professions, the expenses referred to in Article 27 are deductible, on the terms and conditions laid down therein, where they have not been deducted on another basis.
Para efeitos de determinação do rendimento da categoria B decorrente do exercício de profissões de desgaste rápido são dedutíveis as despesas referidas no artigo 27.º, nos termos e condições aí previstos, quando aquelas não tenham sido deduzidas a outro título.
The cross-reference to Article 27 and the condition that the expenses have not been deducted on another basis are retained.
We prepare IRS returns for residents and non-residents, set up withholding for employers, and model salary versus dividends for company owners, in English. A written answer and a fixed quote within one working day.
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.