Where any assets used in a business and professional activity are transferred to the private estate of the holder of Category B income, the acquisition value is the market value at the date of transfer, except in the case of immovable property, whose acquisition value is the value of the property at the date on which it was acquired by the taxpayer, in accordance with the rules in Article 45 or 46, as applicable.
No caso de transferência para o património particular do titular de rendimentos da categoria B de quaisquer bens, afetos à atividade empresarial e profissional, considera-se valor de aquisição o valor de mercado à data da transferência, com exceção dos bens imóveis em que o valor de aquisição corresponde ao valor do bem à data em que este foi adquirido pelo sujeito passivo, de acordo com as regras previstas nos artigos 45.º ou 46.º, consoante o caso.
The market-value rule for assets transferred from business to private use and the exception for immovable property (original acquisition value under Article 45 or 46) 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.