Chapter II · Determination of taxable income · Section III · Business and professional income

Article 34 Costs of multi-year operations

Artigo 34.º · Custos das explorações plurianuais

Código do Imposto sobre o Rendimento das Pessoas Singulares · republished by Law No. 82-E/2014 · consolidated text checked 26 October 2026

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The portion of the charges of multi-year forestry operations borne during the production cycle that is equivalent to the percentage that the extraction carried out in the year represents of the total production of the same product, and that has not been taken into account in a previous year, is updated by applying the coefficients set out in the order (portaria) referred to in Article 50.

A parte dos encargos das explorações silvícolas plurianuais suportados durante o ciclo de produção, equivalente à percentagem que a extração efetuada no exercício represente na produção total do mesmo produto e ainda não considerada em exercício anterior, é atualizada pela aplicação dos coeficientes constantes da portaria a que se refere o artigo 50.º

What we checked in this article

The pro rata extraction rule for multi-year forestry costs and the updating by the coefficients in the order (portaria) under Article 50 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.

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