1. Persons posted abroad under cooperation agreements are exempt from IRS in respect of the income received under the respective agreement.
1 - Ficam isentas de IRS as pessoas deslocadas no estrangeiro, ao abrigo de acordos de cooperação, relativamente aos rendimentos auferidos no âmbito do respectivo acordo.
2. Military personnel and members of the security forces posted abroad under technical-military cooperation agreements concluded by the Portuguese State, and in its service, are also exempt from IRS in respect of the income received under the respective agreement.
2 - Ficam igualmente isentos de IRS os militares e elementos das forças de segurança deslocados no estrangeiro, ao abrigo de acordos de cooperação técnico-militar celebrados pelo Estado Português e ao serviço deste, relativamente aos rendimentos auferidos no âmbito do respectivo acordo.
3. The Minister of Finance may, at the request of the entities concerned, grant an exemption from IRS in respect of income received by persons posted abroad in the service of those entities under contracts concluded with foreign entities, provided that the advantages of those contracts for the national interest are demonstrated.
3 - O Ministro das Finanças pode, a requerimento das entidades interessadas, conceder isenção de IRS relativamente aos rendimentos auferidos por pessoas deslocadas no estrangeiro ao serviço daquelas, ao abrigo de contratos celebrados com entidades estrangeiras, desde que sejam demonstradas as vantagens desses contratos para o interesse nacional.
4. The preceding paragraphs are without prejudice to the aggregation of the exempt income for the purposes of Article 22(4) of the Personal Income Tax Code and for determining the rate applicable to the remaining taxable income.
4 - O disposto nos números anteriores não prejudica o englobamento dos rendimentos isentos, para efeitos do disposto no n.º 4 do artigo 22.º do Código do IRS, e determinação da taxa aplicável ao restante rendimento colectável.
5. The exemption referred to in paragraph 3 extends, under the same conditions, to income received by persons posted abroad, provided that they carry on their activity within the professions included in the list referred to in Article 151 of the Personal Income Tax Code, net of the charges deductible under that Code.
5 - A isenção a que se refere o n.º 3 é extensível, nas mesmas condições, a rendimentos auferidos por pessoas deslocadas no estrangeiro, desde que exerçam a sua actividade no âmbito das profissões constantes da lista referida no artigo 151.º do Código do IRS, líquidos dos encargos dedutíveis nos termos do mesmo Código.
6. Public entities pursuing educational, cultural or scientific purposes under international cooperation agreements in those fields are exempt from IRC where there is reciprocity, it being for the member of the Government responsible for foreign affairs to issue an order (despacho) certifying the existence of that reciprocity.
6 - Ficam isentas de IRC as entidades públicas que prossigam fins educativos, culturais ou científicos, no âmbito de acordos de cooperação internacional nesses domínios, quando haja reciprocidade, competindo ao membro do Governo responsável pela área dos negócios estrangeiros a emissão de despacho que ateste a existência dessa reciprocidade.
The three IRS exemptions (cooperation agreements, technical-military cooperation, contracts with foreign entities granted by the Minister of Finance), the extension to Article 151 professions net of deductible charges, aggregation under Article 22(4) and the reciprocity-based IRC exemption in paragraph 6 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.