1. The difference in the taxpayer’s favour between the tax finally due and the tax paid to the State as a result of withholding at source or payments on account must be refunded by the end of the time limits laid down in Article 97(1).
1 - A diferença entre o imposto devido a final e o que tiver sido entregue nos cofres do Estado em resultado de retenção na fonte ou de pagamentos por conta, favorável ao sujeito passivo, deve ser restituída até ao termo dos prazos previstos no n.º 1 do artigo 97.º
2. Compensatory remuneration is due on the difference in the taxpayer’s favour between the tax finally due, assessed on the basis of a return filed within the legal time limit, and the tax withheld or paid on account.
2 - Sobre a diferença favorável ao sujeito passivo entre o imposto devido a final liquidado com base em declaração apresentada dentro do prazo legal e o que tiver sido retido ou pago por conta é devida uma remuneração compensatória.
3. The remuneration referred to in the preceding paragraph is net and does not constitute investment income.
3 - A remuneração referida no número anterior é líquida e não tem a natureza de rendimento de capitais.
The refund deadline by reference to Article 97(1), the timely-return condition for compensatory remuneration and its net character, not constituting investment income, 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.