{"id":4454,"date":"2016-12-20T10:08:40","date_gmt":"2016-12-20T10:08:40","guid":{"rendered":"\/pt-pt\/blog\/?p=40"},"modified":"2025-12-03T15:36:55","modified_gmt":"2025-12-03T15:36:55","slug":"beneficios-fiscais-para-as-micro-pequenas","status":"publish","type":"post","link":"https:\/\/www.sage.com\/pt-pt\/blog\/beneficios-fiscais-para-as-micro-pequenas\/","title":{"rendered":"Benef\u00edcios Fiscais para as micro, pequenas e m\u00e9dias empresas \u2013 Dedu\u00e7\u00e3o por Lucros Retidos e Reinvestidos"},"content":{"rendered":"<header class=\"entry-header has-dark-background-color entry-header--has-illustration entry-header--has-illustration--generic\">\n\t<div class=\"container\">\n\t\t<div class=\"entry-header__row row align-center\">\n\t\t\t<div class=\"col col-lg-7 col-xlg-6 entry-header__content\">\n\t\t\t\t\t\t\t<div class=\"component component-single-header\">\n\t\t\t\t\t\t\t\t\t\t<div class=\"entry-header__misc text--subtitle text--uppercase text--small\">\n\t\t\t\t\t\t\t<a href=\"https:\/\/www.sage.com\/pt-pt\/blog\/category\/estrategia-legal-e-processos\/\" class=\"entry-header__link\">Estrat\u00e9gia, Legal e Processos<\/a>\t\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t<div class=\"entry-title-wrapper\">\n\t\t\t\t\t<h1 class=\"entry-title\">\n\t\t\t\t\t\tBenef\u00edcios Fiscais para as micro, pequenas e m\u00e9dias empresas \u2013 Dedu\u00e7\u00e3o por Lucros Retidos e Reinvestidos\t\t\t\t\t<\/h1>\n\t\t\t\t<\/div>\n\n\t\t\t\t\t\t\t\t\t<p class=\"entry-header__description\">\n\t\t\t\t\t\t\t\t\t\t\t<\/p>\n\t\t\t\t\n\t\t\t\t\n\t\t\t\t\n\t\t\t<\/div>\n\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t<\/div>\n\t\t<div class=\"single-post-details container\">\n\t\t<div class=\"col\">\n\t\t\t<span class=\"posted-on \">Publicado em <time class=\"entry-date published\" datetime=\"2016-12-20T10:08:40+00:00\">Dezembro 20, 2016<\/time><\/span><span class=\"reading-time\"> minutos de leitura<\/span>\n\t\t<button\n\t\t\ttype=\"button\"\n\t\t\tclass=\"social-share-button button button--icon button--secondary js-social-share-button\"\n\t\t\tdata-share-title=\"Benef\u00edcios Fiscais para as micro, pequenas e m\u00e9dias empresas \u2013 Dedu\u00e7\u00e3o por Lucros Retidos e Reinvestidos\"\n\t\t\tdata-share-url=\"https:\/\/www.sage.com\/pt-pt\/blog\/beneficios-fiscais-para-as-micro-pequenas\/\"\n\t\t\tdata-share-text=\"Por favor, leia este artigo interessante\"\n\t\t>\n\t\t\t<span class=\"social-share-button__share-label\">Partilhar<\/span>\n\t\t\t<span class=\"social-share-button__copy-label\" hidden>Copiar link<\/span>\n\t\t\t<span class=\"social-share-button__copy-tooltip\" aria-hidden=\"true\" hidden>Copiada<\/span>\n\t\t<\/button>\n\n\t\t\t\t<\/div>\n\t<\/div>\n\t<\/header>\n\n\n\n<div class=\"wp-block-post-author has-dark-background-color alignfull\">\n\t<div class=\"container\">\n\t\t<div class=\"col\">\n\t\t\t\t\t\t\t<div class=\"co-authors\">\n\t\t\t\t\t\n\t\t<div class=\"entry-author-wrapper\">\n\t\t\t<a class=\"entry-author\" href=\"https:\/\/www.sage.com\/pt-pt\/blog\/author\/brunolagos\/\">\n\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"40\" height=\"40\" src=\"https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2019\/05\/brunolagos-263x300-1-SQUARE-350x350.jpg\" class=\"entry-author__image\" alt=\"\" srcset=\"https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2019\/05\/brunolagos-263x300-1-SQUARE-350x350.jpg 350w, https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2019\/05\/brunolagos-263x300-1-SQUARE-768x768.jpg 768w, https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2019\/05\/brunolagos-263x300-1-SQUARE-810x810.jpg 810w, https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2019\/05\/brunolagos-263x300-1-SQUARE-1536x1536.jpg 1536w, https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2019\/05\/brunolagos-263x300-1-SQUARE.jpg 1890w\" sizes=\"auto, (max-width: 40px) 100vw, 40px\" \/>\t\t\t\t<span class=\"entry-author__name\">Bruno Lagos<\/span>\n\t\t\t<\/a>\n\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t<\/div>\n<\/div>\n\n\n\n\n\n<p class=\"wp-block-paragraph\">O benef\u00edcio fiscal que vamos tratar hoje \u00e9 a <strong>dedu\u00e7\u00e3o por lucros retidos e reinvestidos<\/strong><strong> (DLRR).<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Se na entrega da Declara\u00e7\u00e3o Modelo 22 do per\u00edodo de 2015 (campo 727 do quadro 072 do Anexo D da Modelo 22) a empresa deduziu \u00e0 coleta 10% dos lucros retidos que deveriam ser reinvestidos em aplica\u00e7\u00f5es relevantes, verifique se:<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">1. Foi constitu\u00edda a reserva especial correspondente ao montante dos lucros retidos e reinvestidos.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">2. Foram efetuados investimentos em 2016 em ativos fixos tang\u00edveis novos.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">3. N\u00e3o s\u00e3o considerados investimentos ativos fixos (aplica\u00e7\u00f5es relevantes) para efeitos deste benef\u00edcio fiscal (DLRR) as seguintes aquisi\u00e7\u00f5es.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">a) Terrenos, salvo no caso de se destinarem \u00e0 explora\u00e7\u00e3o de concess\u00f5es mineiras, \u00e1guas minerais naturais e de nascente, pedreiras, barreiros e areeiros em projetos de ind\u00fastria extrativa;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">b) Constru\u00e7\u00e3o, aquisi\u00e7\u00e3o, repara\u00e7\u00e3o e amplia\u00e7\u00e3o de quaisquer edif\u00edcios, salvo quando afetos a atividades produtivas ou administrativas.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">c) Viaturas ligeiras de passageiros ou mistas, barcos de recreio e aeronaves de turismo;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">d) Artigos de conforto ou decora\u00e7\u00e3o, salvo equipamento hoteleiro afeto a explora\u00e7\u00e3o tur\u00edstica;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">e) Ativos afetos a atividades no \u00e2mbito de acordos de concess\u00e3o ou de parceria p\u00fablico-privada celebrados com entidades do setor p\u00fablico.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">4. Os ativos fixos relevantes permanecem na posse da empresa durante 5 anos.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">5. Foram identificados e discriminados os montante dos lucros retidos e reinvestidos, as aplica\u00e7\u00f5es relevantes objeto de reinvestimento, o respetivo montante e outros elementos considerados relevantes no Dossier Fiscal.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">6. Foi identificado, no Anexo ao Balan\u00e7o de Demonstra\u00e7\u00e3o de Resultados, o imposto que deixou de ser pago por via deste benef\u00edcio fiscal (DLRR).<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-se-este-beneficio-fiscal-foi-utilizado-na-modelo-22-do-periodo-de-tributacao-de-2014-e-nao-houve-investimento-em-2015-e-2016-tera-de-devolver-o-montante-de-imposto-que-deixou-de-ser-liquidado-na-parte-correspondente-ao-montante-dos-lucros-nao-reinvestidos-ao-qual-e-adicionado-o-montante-de-imposto-a-pagar-relativo-ao-segundo-periodo-de-tributacao-seguinte-2016-acrescido-dos-correspondentes-juros-compensatorios-majorados-em-15-pontos-percentuais\">Se este benef\u00edcio fiscal foi utilizado na Modelo 22 do per\u00edodo de tributa\u00e7\u00e3o de <strong><u>2014<\/u><\/strong> e n\u00e3o houve investimento em <strong><u>2015 e 2016<\/u><\/strong>, ter\u00e1 de devolver o montante de imposto que deixou de ser liquidado na parte correspondente ao montante dos lucros n\u00e3o reinvestidos, ao qual \u00e9 adicionado o montante de imposto a pagar relativo ao segundo per\u00edodo de tributa\u00e7\u00e3o seguinte (2016), acrescido dos correspondentes juros compensat\u00f3rios majorados em 15 pontos percentuais.<\/h2>\n\n<section class=\"more-topics alignfull has-grey-light-background-color wp-block-sage-post-topics\">\n\t<div class=\"container\">\n\t\t<div class=\"row\">\n\t\t\t<div class=\"col col-12 col-lg-4\">\n\t\t\t\t<h3 class=\"more-topics__title h2\">Saiba mais sobre os t\u00f3picos mencionados neste artigo<\/h3>\n\t\t\t<\/div>\n\t\t\t<div class=\"col col-12 col-lg-8\">\n\t\t\t\t<ul class=\"post-tags__list\">\n\t\t\t\t\t\t\t\t\t\t\t<li class=\"post-tags__item\">\n\t\t\t\t\t\t\t<a href=\"https:\/\/www.sage.com\/pt-pt\/blog\/tag\/contabilidade\/\" class=\"post-tags__link button button--secondary\">\n\t\t\t\t\t\t\t\tContabilidade\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t\t\t\t<li class=\"post-tags__item\">\n\t\t\t\t\t\t\t<a href=\"https:\/\/www.sage.com\/pt-pt\/blog\/tag\/cumprir-legislacao\/\" class=\"post-tags__link button button--secondary\">\n\t\t\t\t\t\t\t\tCumprir legisla\u00e7\u00e3o\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t\t\t\t<li class=\"post-tags__item\">\n\t\t\t\t\t\t\t<a href=\"https:\/\/www.sage.com\/pt-pt\/blog\/tag\/despesas\/\" class=\"post-tags__link button button--secondary\">\n\t\t\t\t\t\t\t\tDespesas\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t\t\t\t<li class=\"post-tags__item\">\n\t\t\t\t\t\t\t<a href=\"https:\/\/www.sage.com\/pt-pt\/blog\/tag\/empreendedorismo\/\" class=\"post-tags__link button button--secondary\">\n\t\t\t\t\t\t\t\tEmpreendedorismo\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t\t\t\t<li class=\"post-tags__item\">\n\t\t\t\t\t\t\t<a href=\"https:\/\/www.sage.com\/pt-pt\/blog\/tag\/estrategia\/\" class=\"post-tags__link button 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class=\"reading-time\">9 minutos de leitura<\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\n\t\t<p class=\"card-post__title h5\">\n\t\t\tNovo modelo da declara\u00e7\u00e3o peri\u00f3dica do IVA: o que muda em 2026 e em 2027\t\t<\/p>\n\n\t\t\t<\/a>\n\t\n\t\n\t\t\n\t\n\t<\/article>\n\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\t<div class=\"col col-6 col-lg-3 card-grid__item\">\n\t\t\t\t\t\t<article\n\t\tclass=\"card-post related-post related-post-2 post-11968 post type-post status-publish format-standard has-post-thumbnail hentry category-estrategia-legal-e-processos tag-cumprir-legislacao tag-legislacao business_type-pequenas-empresas\"\n>\n\t\t\t<a\n\t\t\tclass=\"card-post__link\"\n\t\t\thref=\"https:\/\/www.sage.com\/pt-pt\/blog\/o-que-e-cae-codigo-atividade-economica\/\"\n\t\t\t\t\t>\n\t\t\t<figure class=\"card-post__media\">\n\t\t\t\t\t\t\t<img decoding=\"async\" width=\"684\" height=\"384\" src=\"https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2022\/04\/GettyImages-863559022-684x384.jpg\" class=\"card-post__image\" alt=\"Consultor a conversar animadamente com o seu cliente, ambos a sorrir e a partilhar ideias.\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2022\/04\/GettyImages-863559022-684x384.jpg 684w, https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2022\/04\/GettyImages-863559022-768x432.jpg 768w, https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2022\/04\/GettyImages-863559022-1440x810.jpg 1440w\" sizes=\"auto, (min-width: 48em) 250px, (min-width: 30em) 100vw, 100vw\" \/>\t\t\t\n\t\t\t\n\t\t\t\t\t<\/figure>\n\n\t\t\n\t\t\t\t\t<div class=\"card-post__meta\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"posted-on \"><time class=\"entry-date published\" datetime=\"2026-08-25T07:42:38+01:00\">Agosto 25, 2026<\/time><\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"reading-time\">8 minutos de leitura<\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\n\t\t<p class=\"card-post__title h5\">\n\t\t\tO que \u00e9 o C\u00f3digo de Atividade Econ\u00f3mica (CAE) e como afeta a sua empresa\t\t<\/p>\n\n\t\t\t<\/a>\n\t\n\t\n\t\t\n\t\n\t<\/article>\n\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\t<div class=\"col col-6 col-lg-3 card-grid__item\">\n\t\t\t\t\t\t<article\n\t\tclass=\"card-post related-post related-post-3 post-14082 post type-post status-publish format-standard has-post-thumbnail hentry category-estrategia-legal-e-processos tag-faturacao tag-faturacao-certificada tag-faturas business_type-pequenas-empresas\"\n>\n\t\t\t<a\n\t\t\tclass=\"card-post__link\"\n\t\t\thref=\"https:\/\/www.sage.com\/pt-pt\/blog\/quando-enviar-uma-fatura\/\"\n\t\t\t\t\t>\n\t\t\t<figure class=\"card-post__media\">\n\t\t\t\t\t\t\t<img decoding=\"async\" width=\"684\" height=\"384\" src=\"https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2023\/10\/GettyImages-1058881454-684x384.jpg\" class=\"card-post__image\" alt=\"Uma jovem empres\u00e1ria a trabalhar no seu neg\u00f3cio, rodeada de produtos e equipamentos de escrit\u00f3rio\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2023\/10\/GettyImages-1058881454-684x384.jpg 684w, https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2023\/10\/GettyImages-1058881454-768x512.jpg 768w, https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2023\/10\/GettyImages-1058881454-1215x810.jpg 1215w\" sizes=\"auto, (min-width: 48em) 250px, (min-width: 30em) 100vw, 100vw\" \/>\t\t\t\n\t\t\t\n\t\t\t\t\t<\/figure>\n\n\t\t\n\t\t\t\t\t<div class=\"card-post__meta\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"posted-on \"><time class=\"entry-date published\" datetime=\"2026-08-07T10:12:22+01:00\">Agosto 7, 2026<\/time><\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"reading-time\">5 minutos de leitura<\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\n\t\t<p class=\"card-post__title h5\">\n\t\t\tQuando enviar uma fatura?\t\t<\/p>\n\n\t\t\t<\/a>\n\t\n\t\n\t\t\n\t\n\t<\/article>\n\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\t<div class=\"col col-6 col-lg-3 card-grid__item\">\n\t\t\t\t\t\t<article\n\t\tclass=\"card-post related-post related-post-4 post-14076 post type-post status-publish format-standard has-post-thumbnail hentry category-tecnologia-e-inovacao tag-faturacao tag-faturas tag-tecnologia business_type-pequenas-empresas\"\n>\n\t\t\t<a\n\t\t\tclass=\"card-post__link\"\n\t\t\thref=\"https:\/\/www.sage.com\/pt-pt\/blog\/digitalizacao-faturas-fornecedores\/\"\n\t\t\t\t\t>\n\t\t\t<figure class=\"card-post__media\">\n\t\t\t\t\t\t\t<img decoding=\"async\" width=\"684\" height=\"384\" src=\"https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2025\/08\/Mar2025_Financial-Family-office_0746-684x384.jpeg\" class=\"card-post__image\" alt=\"Funcion\u00e1rio sentado \u00e0 mesa de reuni\u00e3o, concentrado, com documentos e port\u00e1til \u00e0 frente, enquanto escuta atentamente os colegas \u00e0 sua volta.\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2025\/08\/Mar2025_Financial-Family-office_0746-684x384.jpeg 684w, https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2025\/08\/Mar2025_Financial-Family-office_0746-768x512.jpeg 768w, https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2025\/08\/Mar2025_Financial-Family-office_0746-1214x810.jpeg 1214w\" sizes=\"auto, (min-width: 48em) 250px, (min-width: 30em) 100vw, 100vw\" \/>\t\t\t\n\t\t\t\n\t\t\t\t\t<\/figure>\n\n\t\t\n\t\t\t\t\t<div class=\"card-post__meta\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"posted-on \"><time class=\"entry-date published\" datetime=\"2026-08-05T12:27:01+01:00\">Agosto 5, 2026<\/time><\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"reading-time\">14 minutos de leitura<\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\n\t\t<p class=\"card-post__title h5\">\n\t\t\tDigitaliza\u00e7\u00e3o inteligente de faturas de fornecedores: como as PME podem reduzir trabalho administrativo\t\t<\/p>\n\n\t\t\t<\/a>\n\t\n\t\n\t\t\n\t\n\t<\/article>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t<\/div>\n<\/section>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>\t\t\t\tO benef\u00edcio fiscal que vamos tratar hoje \u00e9 a dedu\u00e7\u00e3o por lucros retidos e reinvestidos (DLRR). Se na entrega da Declara\u00e7\u00e3o Modelo 22 do per\u00edodo de 2015 (campo 727 do quadro 072 do Anexo D da Modelo 22) a empresa deduziu \u00e0 coleta 10% dos lucros retidos que deveriam ser reinvestidos em aplica\u00e7\u00f5es relevantes, verifique se: 1. Foi constitu\u00edda a reserva especial correspondente ao montante dos lucros retidos e reinvestidos. 2. Foram efetuados investimentos em 2016 em ativos fixos tang\u00edveis novos. 3. N\u00e3o s\u00e3o considerados investimentos ativos fixos (aplica\u00e7\u00f5es relevantes) para efeitos deste benef\u00edcio fiscal (DLRR) as seguintes aquisi\u00e7\u00f5es. a) Terrenos, salvo no caso de se destinarem \u00e0 explora\u00e7\u00e3o de concess\u00f5es mineiras, \u00e1guas minerais naturais e de nascente, pedreiras, barreiros e areeiros em projetos de ind\u00fastria extrativa; b) Constru\u00e7\u00e3o, aquisi\u00e7\u00e3o, repara\u00e7\u00e3o e amplia\u00e7\u00e3o de quaisquer edif\u00edcios, salvo quando afetos a atividades produtivas ou administrativas. c) Viaturas ligeiras de passageiros ou mistas, barcos de recreio e aeronaves de turismo; d) Artigos de conforto ou decora\u00e7\u00e3o, salvo equipamento hoteleiro afeto a explora\u00e7\u00e3o tur\u00edstica; e) Ativos afetos a atividades no \u00e2mbito de acordos de concess\u00e3o ou de parceria p\u00fablico-privada celebrados com entidades do setor p\u00fablico. 4. Os ativos fixos relevantes permanecem na posse \u2026\t\t<\/p>\n","protected":false},"author":799,"featured_media":326,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_yoast_wpseo_is_cornerstone":"","_yoast_wpseo_meta-robots-noindex":"","_yoast_wpseo_meta-robots-nofollow":"","_yoast_wpseo_opengraph-title":"Benef\u00edcios Fiscais para as micro, pequenas e m\u00e9dias empresas \u2013 Dedu\u00e7\u00e3o por Lucros Retidos e Reinvestidos - SAGE","_yoast_wpseo_opengraph-description":"","_yoast_wpseo_opengraph-image":"","_yoast_wpseo_opengraph-image-id":"","_yoast_wpseo_twitter-title":"","_yoast_wpseo_twitter-description":"","_yoast_wpseo_twitter-image":"","_yoast_wpseo_twitter-image-id":"","_yoast_wpseo_schema_page_type":"","_yoast_wpseo_schema_article_type":"","_sage_video":false,"_yoast_wpseo_focuskeywords":"","_yoast_wpseo_keywordsynonyms":"","_yoast_wpseo_primary_category":"16","post_featured_image_hide":false,"sage_hide_published_date":false,"sage_hide_read_time":false,"sage_hide_share_buttons":false,"_pwl_sage_podcast_buzzsprout_src":"","footnotes":""},"categories":[25,16,24],"tags":[52,70,56,84,83,53,76],"business_type":[2,135],"context":[],"industry":[],"persona":[41,51],"imagine_tag":[149,155,137,170],"coauthors":[504],"class_list":["post-4454","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-cumprir-legislacao-em-vigor","category-estrategia-legal-e-processos","category-processos-do-negocio","tag-contabilidade","tag-cumprir-legislacao","tag-despesas","tag-empreendedorismo","tag-estrategia","tag-faturacao","tag-tomar-decisoes-financeiras","business_type-pequenas-empresas","business_type-contabilistas"],"sage_meta":{"region":"pt-pt","author_name":"Bruno Lagos","featured_image":"https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2019\/04\/GettyImages-517639062.jpg","imagine_tags":{"149":"Fatura\u00e7\u00e3o Cloud","155":"Legal","137":"Software Fatura\u00e7\u00e3o","170":"Start up"}},"distributor_meta":false,"distributor_terms":false,"distributor_media":false,"distributor_original_site_name":"Sage Advice Portugal","distributor_original_site_url":"https:\/\/www.sage.com\/pt-pt\/blog","push-errors":false,"_links":{"self":[{"href":"https:\/\/www.sage.com\/pt-pt\/blog\/api\/wp\/v2\/posts\/4454","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.sage.com\/pt-pt\/blog\/api\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.sage.com\/pt-pt\/blog\/api\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.sage.com\/pt-pt\/blog\/api\/wp\/v2\/users\/799"}],"replies":[{"embeddable":true,"href":"https:\/\/www.sage.com\/pt-pt\/blog\/api\/wp\/v2\/comments?post=4454"}],"version-history":[{"count":0,"href":"https:\/\/www.sage.com\/pt-pt\/blog\/api\/wp\/v2\/posts\/4454\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.sage.com\/pt-pt\/blog\/api\/wp\/v2\/media\/326"}],"wp:attachment":[{"href":"https:\/\/www.sage.com\/pt-pt\/blog\/api\/wp\/v2\/media?parent=4454"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.sage.com\/pt-pt\/blog\/api\/wp\/v2\/categories?post=4454"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.sage.com\/pt-pt\/blog\/api\/wp\/v2\/tags?post=4454"},{"taxonomy":"business_type","embeddable":true,"href":"https:\/\/www.sage.com\/pt-pt\/blog\/api\/wp\/v2\/business_type?post=4454"},{"taxonomy":"context","embeddable":true,"href":"https:\/\/www.sage.com\/pt-pt\/blog\/api\/wp\/v2\/context?post=4454"},{"taxonomy":"industry","embeddable":true,"href":"https:\/\/www.sage.com\/pt-pt\/blog\/api\/wp\/v2\/industry?post=4454"},{"taxonomy":"persona","embeddable":true,"href":"https:\/\/www.sage.com\/pt-pt\/blog\/api\/wp\/v2\/persona?post=4454"},{"taxonomy":"imagine_tag","embeddable":true,"href":"https:\/\/www.sage.com\/pt-pt\/blog\/api\/wp\/v2\/imagine_tag?post=4454"},{"taxonomy":"author","embeddable":true,"href":"https:\/\/www.sage.com\/pt-pt\/blog\/api\/wp\/v2\/coauthors?post=4454"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}