Capital gains — currency-devaluation coefficient (mechanism)
Verified
ID DO FACTO · cg-devaluation-coefficient
Valor canónico
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 ·
Autoridade emissora
Diário da República — Portaria n.º 382/2025/1 (coeficientes de desvalorização da moeda)
Diploma legal
CIRS Art. 50.º
Última verificação
Cadência de revisão
quarterly
Notas
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.
Histórico de alterações
Registo inicialWhen 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.
Ainda não há mais alterações registadas — inalterado desde o primeiro registo.
