1. 20% of the amounts demonstrably borne and not reimbursed in respect of maintenance payments that the taxpayer is required to make by court judgment or by an agreement approved under civil law are deducted from the tax charge payable by taxpayers, except where the recipient is part of the same household for tax purposes or is a person in respect of whom other tax credits are provided for under Article 78.
1 - À coleta devida pelos sujeitos passivos são deduzidas 20 % das importâncias comprovadamente suportadas e não reembolsadas respeitantes a encargos com pensões de alimentos a que o sujeito esteja obrigado por sentença judicial ou por acordo homologado nos termos da lei civil, salvo nos casos em que o seu beneficiário faça parte do mesmo agregado familiar para efeitos fiscais ou relativamente ao qual estejam previstas outras deduções à coleta ao abrigo do artigo 78.º
2. The deduction of maintenance payments made in favour of adult children, adopted children, stepchildren and civil godchildren, as well as of persons who were under guardianship until reaching the age of majority, depends on the requirements laid down in Article 13(5)(b) being met.
2 - A dedução de encargos com pensões de alimentos atribuídas a favor de filhos, adotados, enteados e afilhados civis, maiores, bem como àqueles que até à maioridade estiveram sujeitos à tutela, depende da verificação dos requisitos estabelecidos na alínea b) do n.º 5 do artigo 13.º
The 20% rate, the requirement of a court judgment or approved agreement, the exclusion of recipients in the same household and the reference to Article 13(5)(b) for adult children are retained.
We prepare IRS returns for residents and non-residents, set up withholding for employers, and model salary versus dividends for company owners, in English. A written answer and a fixed quote within one working day.
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.