1. The amount obtained by applying the withholding rates is rounded down to the nearest euro.
1 - A importância apurada mediante aplicação das taxas de retenção é arredondada para a unidade de euros inferior.
2. Where Category A or H income is paid or made available to its holder in a month of the same year other than the month to which it relates, the tax is recalculated and only the difference between the amount so determined and any amount already withheld for the same period is withheld.
2 - Quando forem pagos ou colocados à disposição do respetivo titular rendimentos das categorias A ou H em mês, do mesmo ano, diferente daquele a que respeitam, recalcula-se o imposto e retém-se apenas a diferença entre a importância assim determinada e aquela que, com referência ao mesmo período, tenha eventualmente sido retida.
Rounding down to the nearest euro and the recalculation rule for income paid in a different month of the same year 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.