1. In the case of taxpayers who are married and not judicially separated as to persons and property, or who are partners in a de facto union, where joint taxation has been elected the applicable rates are those corresponding to the taxable income divided by two.
1 - Tratando-se de sujeitos passivos casados e não separados judicialmente de pessoas e bens ou unidos de facto, nos casos em que haja opção pela tributação conjunta as taxas aplicáveis são as correspondentes ao rendimento coletável dividido por dois.
3. The rates set out in Article 68 apply to the quotient of the taxable income, the result obtained being multiplied by two to determine the IRS tax charge.
3 - As taxas fixadas no artigo 68.º aplicam-se ao quociente do rendimento coletável, multiplicando-se por dois o resultado obtido para se apurar a coleta do IRS.
The division of taxable income by two for jointly taxed married couples (not judicially separated) and de facto partners, and the multiplication of the result by two, 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.