1. Without prejudice to the following paragraphs, IMT becomes time-barred under Articles 48 and 49 of the General Tax Law.
1 - Sem prejuízo do disposto nos números seguintes, o IMT prescreve nos termos dos artigos 48.º e 49.º da lei geral tributária.
2. Where the share of the transferring co-heir is unknown, for the purposes of Article 26, the limitation period is extended by the period for which it remained unknown.
2 - Sendo desconhecida a quota do co-herdeiro alienante, para efeitos do artigo 26.º, ao prazo de prescrição acresce o tempo por que o desconhecimento tiver durado.
3. Where benefits lapse, the limitation period runs from the date on which they ceased to have effect.
3 - Verificando-se caducidade de benefícios, o prazo de prescrição conta-se a partir da data em que os mesmos ficaram sem efeito.
4. 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 limitation period for the tax due runs from the date on which land registration is applied for.
4 - 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 prescrição do imposto devido conta-se a partir da data da promoção do registo predial.
The cross-reference to Articles 48 and 49 of the General Tax Law, the extension where the co-heir’s share is unknown, the start of the period on lapse of benefits, and the start 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.