1. The acquisition value, or deemed acquisition value, of rights in rem over the assets referred to in Article 10(1)(a), as well as of shares in the case of point (b) of that paragraph, is adjusted by applying the coefficients approved for that purpose by order (portaria) of the member of the Government responsible for finance, whenever more than 24 months have elapsed between the date of acquisition and the date of disposal or allocation.
1 - O valor de aquisição ou equiparado de direitos reais sobre os bens referidos na alínea a) do n.º 1 do artigo 10.º, bem como de partes sociais no caso da alínea b) do referido número, é corrigido pela aplicação de coeficientes para o efeito aprovados por portaria do membro do Governo responsável pela área das finanças, sempre que tenham decorrido mais de 24 meses entre a data da aquisição e a data da alienação ou afetação.
2. The acquisition date is the date shown in the instrument of acquisition, without prejudice to the following points:
2 - A data de aquisição é a que constar do título aquisitivo, sem prejuízo do disposto nas alíneas seguintes:
The assets covered, the 24-month condition for applying the coefficients and the acquisition-date rules 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.