Capital gains — currency-devaluation coefficient (mechanism)
Verified
معرّف الحقيقة · cg-devaluation-coefficient
القيمة المرجعية
When the asset has been held for more than 24 months, the acquisition value is multiplied by a currency-devaluation coefficient (coeficiente de desvalorização da moeda) before the gain is computed. The coefficients are set annually by a Ministry of Finance Portaria.●Verified ·
الجهة المُصدِرة
Diário da República — Portaria n.º 382/2025/1 (coeficientes de desvalorização da moeda)
الصك القانوني
CIRS Art. 50.º
آخر تحقق
دورية المراجعة
quarterly
ملاحظات
Mechanism only — no specific coefficient is asserted here, as the table is republished each year by Portaria (most recently Portaria n.º 382/2025/1, de 11 de novembro, for assets disposed of in 2025). The correction applies to real estate and certain other assets/rights held for more than two years (24 months) from acquisition to realisation.
سجل التغييرات
التسجيل الأوليWhen the asset has been held for more than 24 months, the acquisition value is multiplied by a currency-devaluation coefficient (coeficiente de desvalorização da moeda) before the gain is computed. The coefficients are set annually by a Ministry of Finance Portaria.
لا تغييرات أخرى مُسجَّلة بعد — هذه القيمة لم تتغيّر منذ تسجيلها لأول مرة.
