Without prejudice to the provisions on capital gains, no deductions are made from the other income classified as increases in wealth.
Sem prejuízo do disposto relativamente às mais-valias, não são feitas quaisquer deduções aos restantes rendimentos qualificados como incrementos patrimoniais.
The rule that no deductions apply to increases in wealth other than capital gains 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.