The deduction of tax losses provided for in Article 52 of the Corporate Income Tax Code benefits a taxpayer who succeeds the person who incurred the loss only in cases of succession on death.
A dedução de prejuízos fiscais prevista no artigo 52.º do Código do IRC só nos casos de sucessão por morte aproveita ao sujeito passivo que suceder àquele que suportou o prejuízo.
The restriction of the carry-over of tax losses to a successor to cases of succession on death 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.