Where the regime for determining taxable income changes during the period in which an asset is depreciable, the calculation of capital gains must take into account the depreciation charges actually applied, having regard to the corrections provided for in Article 64(2) of the Corporate Income Tax Code, for the period in which taxable income is determined on the basis of the accounts, and the minimum charges calculated in accordance with Article 31(9), for the period in which the simplified regime applies.
Em caso de mudança de regime de determinação do rendimento tributável durante o período em que o bem seja amortizável, devem considerar-se no cálculo das mais-valias as quotas praticadas, tendo em conta as correções previstas no n.º 2 do artigo 64.º do Código do IRC, relativamente ao período em que o rendimento tributável seja determinado com base na contabilidade, e as quotas mínimas calculadas de acordo com o previsto no n.º 9 do artigo 31.º, relativamente ao período em que seja aplicado o regime simplificado.
The use of the charges actually applied (with the Article 64(2) CIRC corrections) for accounts-based periods and of the Article 31(9) minimum charges for simplified-regime periods is 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.