In the cases provided for in Article 10(1)(c), (e), (h) and (j), the acquisition value, where the acquisition was made for consideration, consists of the price paid by the transferor, proven by documentary evidence.
Nos casos previstos nas alíneas c), e), h) e j) do n.º 1 do artigo 10.º, o valor de aquisição, quando efetuada a título oneroso, é constituído pelo preço pago pelo alienante, documentalmente provado.
The points of Article 10(1) covered ((c), (e), (h) and (j)) and the documented-price 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.