If the determination of the holder or the amount of any income depends on a court decision, aggregation takes place only after the decision has become final, and is made in the income tax return for the year in which it becomes final, in accordance with Article 74.
Se a determinação do titular ou do valor de quaisquer rendimentos depender de decisão judicial, o englobamento só se faz depois de transitada em julgado a decisão, e opera-se na declaração de rendimentos do ano em que transite, nos termos do artigo 74.º
The rule that aggregation takes place only after the court decision becomes final, in the return for the year in which it becomes final, 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.