1. In the case of Article 10(1)(a), where the immovable property was acquired for consideration, the acquisition value is the value used for the purposes of the assessment of municipal property transfer tax (IMT).
1 - No caso da alínea a) do n.º 1 do artigo 10.º, se o bem imóvel houver sido adquirido a título oneroso, considera-se valor de aquisição o que tiver servido para efeitos de liquidação do imposto municipal sobre as transações onerosas de imóveis (IMT).
2. Where no IMT assessment takes place, the value that would serve as its basis, had it been due, determined in accordance with the rules of that tax, is taken into account.
2 - Não havendo lugar à liquidação de IMT, considera-se o valor que lhe serviria de base, caso fosse devida, determinado de harmonia com as regras próprias daquele imposto.
3. The acquisition value of immovable property built by the taxpayers themselves is the property value entered in the property tax register or, if higher, the value of the land plus the duly evidenced construction costs.
3 - O valor de aquisição de imóveis construídos pelos próprios sujeitos passivos corresponde ao valor patrimonial inscrito na matriz ou ao valor do terreno, acrescido dos custos de construção devidamente comprovados, se superior àquele.
4. For the purposes of the preceding paragraph, the value of the land is determined under the rules in paragraphs 1 and 2 of this article.
4 - Para efeitos do número anterior, o valor do terreno será determinado pelas regras constantes dos n.os 1 e 2 deste artigo.
5. In the case of immovable property acquired through the exercise of a purchase option at the end of the term of a finance lease, the acquisition value is the sum of the capital included in the lease payments made during the term of the contract and the amount paid to exercise the option, excluding any charges.
5 - Nos casos de bens imóveis adquiridos através do exercício do direito de opção de compra no termo da vigência do contrato de locação financeira, considera-se valor de aquisição o somatório do capital incluído nas rendas pagas durante a vigência do contrato e o valor pago para efeitos de exercício do direito de opção, com exclusão de quaisquer encargos.
The IMT value rule, the rule for self-built property (higher of registered value or land plus construction costs) and the finance-lease option rule 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.