1. Tax may only be assessed within the eight years following the transfer or the date on which the exemption ceased to have effect, without prejudice to the following paragraph and, as regards all other matters, to Articles 45 and 46 of the General Tax Law.
1 - Só pode ser liquidado imposto nos oito anos seguintes à transmissão ou à data em que a isenção ficou sem efeito, sem prejuízo do disposto no número seguinte e, quanto ao restante, nos artigos 45.º e 46.º da lei geral tributária.
2. Where the share of the transferring co-heir is unknown, for the purposes of Article 26, the eight years shall be extended by the period for which it remained unknown.
2 - Sendo desconhecida a quota do co-herdeiro alienante, para efeitos do artigo 26.º, aos oito anos acrescerá o tempo por que o desconhecimento tiver durado.
3. In acts or contracts made by authenticated private document, or by any other instrument where that form is permitted as an alternative to a notarial deed, the expiry period for the tax due runs from the date on which land registration is applied for.
3 - Nos actos ou contratos por documento particular autenticado, ou qualquer outro título, quando essa forma seja admitida em alternativa à escritura pública, o prazo de caducidade do imposto devido conta-se a partir da data da promoção do registo predial.
The eight-year expiry period from the transfer or from the date the exemption ceased, the cross-reference to Articles 45 and 46 of the General Tax Law, the extension where the co-heir’s share is unknown, and the start of the period from the application for land registration for authenticated private documents 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.