In the transfers of immovable property provided for in Article 3(a) and (b), the value subject to tax is:
Nas transmissões de bens imóveis previstas nas alíneas a) e b) do artigo 3.º, o valor sujeito a imposto corresponde:
a) The amount of the contributions and of the debts, or the present value of the pensions, calculated under Article 13(c), as taxation of the acquisition for consideration;
a) À importância das entradas e das dívidas, ou do valor actual das pensões, calculado este nos termos da alínea c) do artigo 13.º, a título de tributação da aquisição onerosa;
b) The excess of the value of the property, as taxation of the gratuitous acquisition.
b) Ao excedente do valor dos bens, a título de tributação da aquisição gratuita.
The split between the part taxed as an acquisition for consideration (contributions, debts or pensions valued under Article 13(c)) and the excess taxed as a gratuitous acquisition, and the reference to Article 3(a) and (b), 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.