Where any person dies, the income relating to the property transferred and corresponding to the period after the date of death is, from then on, taken into account in the aggregations to be made in the name of the persons who have come to receive it; where the estate has not been partitioned by the end of the year to which the income relates, that income is attributed to the successors and to the surviving spouse according to their notional share in that property.
Ocorrendo o falecimento de qualquer pessoa, os rendimentos relativos aos bens transmitidos e correspondentes ao período posterior à data do óbito são considerados, a partir de então, nos englobamentos a efetuar em nome das pessoas que os passaram a auferir, procedendo-se, na falta de partilha até ao fim do ano a que os rendimentos respeitam, à sua imputação aos sucessores e ao cônjuge sobrevivo, segundo a sua quota ideal nos referidos bens.
The attribution of post-death income to the persons who receive it and, absent partition by year-end, to the successors and surviving spouse by notional share 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.