{"id":4476,"date":"2018-05-14T10:23:10","date_gmt":"2018-05-14T10:23:10","guid":{"rendered":"\/pt-pt\/blog\/?p=66"},"modified":"2025-12-03T15:32:39","modified_gmt":"2025-12-03T15:32:39","slug":"regime-fiscal-apoio-ao-investimento-rfai","status":"publish","type":"post","link":"https:\/\/www.sage.com\/pt-pt\/blog\/regime-fiscal-apoio-ao-investimento-rfai\/","title":{"rendered":"Regime Fiscal de Apoio ao Investimento (RFAI)"},"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\tRegime Fiscal de Apoio ao Investimento (RFAI)\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=\"2018-05-14T10:23:10+01:00\">Maio 14, 2018<\/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=\"Regime Fiscal de Apoio ao Investimento (RFAI)\"\n\t\t\tdata-share-url=\"https:\/\/www.sage.com\/pt-pt\/blog\/regime-fiscal-apoio-ao-investimento-rfai\/\"\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<h2 class=\"wp-block-heading\" id=\"h-1-em-que-consiste-o-rfai\"><strong>1 \u2013 Em que consiste o RFAI?<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Consiste num conjunto de benef\u00edcios fiscais que operam sobre os Impostos sobre o Rendimento e sobre o Patrim\u00f3nio.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-2-que-atividades-podem-beneficiar-deste-regime\"><strong>2 \u2013 Que Atividades podem beneficiar deste regime?<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Pessoas coletivas que exer\u00e7am uma atividade nos seguintes setores:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Ind\u00fastria extrativa; \u2022 Ind\u00fastria transformadora;<\/li>\n\n\n\n<li>Turismo;<\/li>\n\n\n\n<li>Atividades e servi\u00e7os inform\u00e1ticos; \u2022 Atividades de investiga\u00e7\u00e3o cient\u00edfica e de desenvolvimento; \u2022 Tecnologias de informa\u00e7\u00e3o e produ\u00e7\u00e3o de audiovisual e multim\u00e9dia;<\/li>\n\n\n\n<li>Atividades de centros de servi\u00e7os partilhados.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-3-qual-e-o-beneficio-em-irc\"><strong>3 \u2013 Qual \u00e9 o Benef\u00edcio em IRC?<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Dedu\u00e7\u00e3o \u00e0 coleta de IRC (Esta dedu\u00e7\u00e3o n\u00e3o pode exceder 50% da coleta do IRC, exceto nos casos de investimentos realizados no per\u00edodo de tributa\u00e7\u00e3o do in\u00edcio de atividade e nos dois per\u00edodos de tributa\u00e7\u00e3o seguintes) das seguintes import\u00e2ncias:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>No caso de investimentos realizados nas regi\u00f5es Norte, Centro, Alentejo, Regi\u00e3o Aut\u00f3noma dos A\u00e7ores e Regi\u00e3o Aut\u00f3noma da Madeira, 25% das aplica\u00e7\u00f5es relevantes, para o investimento realizado at\u00e9 ao montante de \u20ac 10.000.000,00, e de 10% das aplica\u00e7\u00f5es relevantes, relativamente \u00e0 parte excedente;<\/li>\n\n\n\n<li>No caso de investimentos nas regi\u00f5es do Algarve, Grande Lisboa e Pen\u00ednsula de Set\u00fabal, 10% das aplica\u00e7\u00f5es relevantes. Isen\u00e7\u00e3o ou redu\u00e7\u00e3o de IMI, IMT e Imposto do Selo, relativamente aos pr\u00e9dios utilizados, factos ou atos inseridos no \u00e2mbito dos investimentos que constituam aplica\u00e7\u00f5es relevantes.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-4-quais-sao-as-condicoes-de-acesso-ao-beneficio\"><strong>4 \u2013 Quais s\u00e3o as condi\u00e7\u00f5es de acesso ao Benef\u00edcio?<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Dispor de <a href=\"https:\/\/www.sage.com\/pt-pt\/contabilistas\/\">contabilidade<\/a> organizada e o lucro tribut\u00e1vel n\u00e3o ser determinado por m\u00e9todos indiretos;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Manter na empresa e na regi\u00e3o os bens objeto de investimento:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Durante um per\u00edodo m\u00ednimo de tr\u00eas anos, no caso de <a href=\"https:\/\/www.sage.com\/pt-pt\/dimensao-da-empresa\/pequenas-empresas\/\">PME<\/a>;<\/li>\n\n\n\n<li>Durante cinco anos nos restantes casos;<\/li>\n\n\n\n<li>Quando inferior, durante o respetivo per\u00edodo de m\u00ednimo vida \u00fatil;<\/li>\n\n\n\n<li>At\u00e9 ao per\u00edodo em que se verifique o respetivo abate f\u00edsico, desmantelamento, abandono ou inutiliza\u00e7\u00e3o.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Ter a situa\u00e7\u00e3o fiscal e contributiva regularizada;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Proporcionar a cria\u00e7\u00e3o de postos de trabalho e a sua manuten\u00e7\u00e3o durante o per\u00edodo m\u00ednimo de manuten\u00e7\u00e3o dos bens objeto de investimento;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">N\u00e3o ser considerada empresa em dificuldade nos termos das orienta\u00e7\u00f5es relativas aos aux\u00edlios estatais de emerg\u00eancia e \u00e0 reestrutura\u00e7\u00e3o;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">N\u00e3o estar sujeita a uma injun\u00e7\u00e3o de recupera\u00e7\u00e3o na sequ\u00eancia de uma decis\u00e3o da Comiss\u00e3o que declare um aux\u00edlio ilegal e incompat\u00edvel com o mercado interno.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-5-que-tipo-de-investimentos-podem-ser-aceites\"><strong>5 \u2013 Que tipo de investimentos podem ser aceites? <\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Ativos fixos tang\u00edveis, adquiridos em estado novo,<\/strong> <strong><u>com exce\u00e7\u00e3o de<\/u><\/strong>:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>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 investimentos na ind\u00fastria extrativa);<\/li>\n\n\n\n<li>Constru\u00e7\u00e3o, aquisi\u00e7\u00e3o, repara\u00e7\u00e3o e amplia\u00e7\u00e3o de quaisquer edif\u00edcios, (salvo se forem instala\u00e7\u00f5es fabris ou afetos a atividades tur\u00edsticas, de produ\u00e7\u00e3o de audiovisual administrativas);<\/li>\n\n\n\n<li>Viaturas ligeiras de passageiros ou mistas;<\/li>\n\n\n\n<li>Mobili\u00e1rio e artigos de conforto ou decora\u00e7\u00e3o (salvo equipamento hoteleiro afeto a explora\u00e7\u00e3o tur\u00edstica);<\/li>\n\n\n\n<li>Equipamentos sociais;<\/li>\n\n\n\n<li>Outros bens de investimento que n\u00e3o estejam afetos \u00e0 explora\u00e7\u00e3o da empresa. Ativos intang\u00edveis constitu\u00eddos por despesas com transfer\u00eancia de tecnologia, nomeadamente patentes, licen\u00e7as, \u201cknow-how\u201d (no caso de grandes empresas estas aplica\u00e7\u00f5es n\u00e3o podem exceder 50 % das aplica\u00e7\u00f5es relevantes)<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-6-onde-se-declara-este-beneficio\"><strong>6 \u2013 Onde se declara este Benef\u00edcio?<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">No Quadro 074 do Anexo D da Modelo 22<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-7-que-legislacao-devo-consultar\"><strong>7 -Que legisla\u00e7\u00e3o devo consultar?<\/strong><\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Artigos 22.\u00ba a 26.\u00ba e 43.\u00ba do C\u00f3digo Fiscal do Investimento; Portaria n.\u00ba 282\/2014, de 30 de dezembro; Portaria n.\u00ba 297\/2015, de 21 de setembro.<\/li>\n<\/ul>\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\/impostos\/\" class=\"post-tags__link button button--secondary\">\n\t\t\t\t\t\t\t\tImpostos\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\/obrigacoes-das-empresas\/\" class=\"post-tags__link button button--secondary\">\n\t\t\t\t\t\t\t\tObriga\u00e7\u00f5es das Empresas\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<\/ul>\n\t\t\t<\/div>\n\t\t<\/div>\n\t<\/div>\n<\/section>\n\n<div class=\"alignfull wp-block-sage-related-posts\">\n\t<section class=\"related-posts card-grid has-dark-background-color\">\n\t<div class=\"container\">\n\t\t\t\t\t<div class=\"row\">\n\t\t\t\t<div class=\"col\">\n\t\t\t\t\t<h2 class=\"related-posts__heading related-posts__heading--featured h1\">Aprofunde o seu conhecimento<\/h2>\n\t\t\t\t<\/div>\n\t\t\t<\/div>\n\n\t\t\t<div class=\"row related-posts__featured\">\n\t\t\t\t<div class=\"col 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related-post-1 post-11525 post type-post status-publish format-standard has-post-thumbnail hentry category-estrategia-legal-e-processos tag-irc tag-irs tag-legislacao tag-obrigacoes-das-empresas business_type-contabilistas\"\n>\n\t\t\t<a\n\t\t\tclass=\"card-post__link\"\n\t\t\thref=\"https:\/\/www.sage.com\/pt-pt\/blog\/guia-pratico-dos-pagamentos-por-conta-do-irs\/\"\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-1138451009-684x384.jpg\" class=\"card-post__image\" alt=\"Dois colegas de trabalho em frente a uma apresenta\u00e7\u00e3o com post-its, colaborando e discutindo ideias\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2022\/04\/GettyImages-1138451009-684x384.jpg 684w, https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2022\/04\/GettyImages-1138451009-768x432.jpg 768w, https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2022\/04\/GettyImages-1138451009-1440x810.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=\"2026-09-14T11:55:23+01:00\">Setembro 14, 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\">10 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\tPagamentos por conta em 2026: prazos, c\u00e1lculo e diferen\u00e7as entre IRS e IRC\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-14185 post type-post status-publish format-standard has-post-thumbnail hentry category-estrategia-legal-e-processos tag-cumprir-legislacao tag-iva tag-legislacao business_type-contabilistas\"\n>\n\t\t\t<a\n\t\t\tclass=\"card-post__link\"\n\t\t\thref=\"https:\/\/www.sage.com\/pt-pt\/blog\/novo-modelo-declaracao-iva\/\"\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\/2026\/09\/BrandShoot-UK_Apr2026_Midsize-Discrete-Manufacturing_2316_LOW-684x384.jpg\" class=\"card-post__image\" alt=\"Duas pessoas a conversar de p\u00e9 num escrit\u00f3rio moderno, junto a uma mesa de trabalho e em frente a uma parede de vidro.\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2026\/09\/BrandShoot-UK_Apr2026_Midsize-Discrete-Manufacturing_2316_LOW-684x384.jpg 684w, https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2026\/09\/BrandShoot-UK_Apr2026_Midsize-Discrete-Manufacturing_2316_LOW-768x512.jpg 768w, https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2026\/09\/BrandShoot-UK_Apr2026_Midsize-Discrete-Manufacturing_2316_LOW-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=\"2026-09-10T09:58:00+01:00\">Setembro 10, 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\">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-3 post-14139 post type-post status-publish format-standard has-post-thumbnail hentry category-rh-e-lideranca tag-cumprir-legislacao tag-outsourcing tag-pessoas tag-recursos-humanos business_type-medias-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\/automatizacao-processamento-salarial-supervisao-humana\/\"\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\/2024\/03\/Sage_BrandShootNC_Feb2024_HR-Professionals_2773-684x384.jpg\" class=\"card-post__image\" alt=\"Um grupo de trabalhadores reunidos em uma sala de confer\u00eancias, discutindo um projeto.\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2024\/03\/Sage_BrandShootNC_Feb2024_HR-Professionals_2773-684x384.jpg 684w, https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2024\/03\/Sage_BrandShootNC_Feb2024_HR-Professionals_2773-768x512.jpg 768w, https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2024\/03\/Sage_BrandShootNC_Feb2024_HR-Professionals_2773-1215x810.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=\"2026-09-03T09:27:44+01:00\">Setembro 3, 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\">6 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\tAutomatiza\u00e7\u00e3o do processamento salarial: que tarefas devem continuar sob supervis\u00e3o humana?\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-14123 post type-post status-publish format-standard has-post-thumbnail hentry category-tecnologia-e-inovacao tag-continuidade-do-negocio tag-cumprir-legislacao tag-erp tag-tecnologia business_type-medias-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\/nis2-portugal-mapear-dados-sistemas-criticos\/\"\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\/2024\/03\/Sage_BrandShootNC_Feb2024_HR-Professionals_2126-684x384.jpg\" class=\"card-post__image\" alt=\"Mulher loira com camisa azul a conversar animadamente numa reuni\u00e3o de trabalho, enquanto os colegas, vistos de costas, escutam atentamente. Ambiente profissional e colaborativo.\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2024\/03\/Sage_BrandShootNC_Feb2024_HR-Professionals_2126-684x384.jpg 684w, https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2024\/03\/Sage_BrandShootNC_Feb2024_HR-Professionals_2126-768x512.jpg 768w, https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2024\/03\/Sage_BrandShootNC_Feb2024_HR-Professionals_2126-1215x810.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=\"2026-08-24T07:11:46+01:00\">Agosto 24, 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\">7 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\tNIS2 em Portugal: que dados e sistemas cr\u00edticos deve mapear primeiro\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\t1 \u2013 Em que consiste o RFAI? Consiste num conjunto de benef\u00edcios fiscais que operam sobre os Impostos sobre o Rendimento e sobre o Patrim\u00f3nio. 2 \u2013 Que Atividades podem beneficiar deste regime? Pessoas coletivas que exer\u00e7am uma atividade nos seguintes setores: Ind\u00fastria extrativa; \u2022 Ind\u00fastria transformadora; \u2022Turismo; Atividades e servi\u00e7os inform\u00e1ticos; \u2022 Atividades de investiga\u00e7\u00e3o cient\u00edfica e de desenvolvimento; \u2022 Tecnologias de informa\u00e7\u00e3o e produ\u00e7\u00e3o de audiovisual e multim\u00e9dia; Atividades de centros de servi\u00e7os partilhados. 3 \u2013 Qual \u00e9 o Benef\u00edcio em IRC? Dedu\u00e7\u00e3o \u00e0 coleta de IRC (Esta dedu\u00e7\u00e3o n\u00e3o pode exceder 50% da coleta do IRC, exceto nos casos de investimentos realizados no per\u00edodo de tributa\u00e7\u00e3o do in\u00edcio de atividade e nos dois per\u00edodos de tributa\u00e7\u00e3o seguintes) das seguintes import\u00e2ncias: No caso de investimentos realizados nas regi\u00f5es Norte, Centro, Alentejo, Regi\u00e3o Aut\u00f3noma dos A\u00e7ores e Regi\u00e3o Aut\u00f3noma da Madeira, 25% das aplica\u00e7\u00f5es relevantes, para o investimento realizado at\u00e9 ao montante de \u20ac 10.000.000,00, e de 10% das aplica\u00e7\u00f5es relevantes, relativamente \u00e0 parte excedente; No caso de investimentos nas regi\u00f5es do Algarve, Grande Lisboa e Pen\u00ednsula de Set\u00fabal, 10% das aplica\u00e7\u00f5es relevantes. Isen\u00e7\u00e3o ou redu\u00e7\u00e3o de IMI, IMT e Imposto do Selo, relativamente aos pr\u00e9dios utilizados, factos ou \u2026\t\t<\/p>\n","protected":false},"author":799,"featured_media":178,"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":"Regime fiscal de apoio ao investimento (RFAI) - 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":[13,25,26,16],"tags":[52,70,72,75],"business_type":[3,135],"context":[],"industry":[],"persona":[43,44,50],"imagine_tag":[136,155],"coauthors":[504],"class_list":["post-4476","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-crescimento-de-negocio-e-clientes","category-cumprir-legislacao-em-vigor","category-estrategia-e-planeamento-global","category-estrategia-legal-e-processos","tag-contabilidade","tag-cumprir-legislacao","tag-impostos","tag-obrigacoes-das-empresas","business_type-medias-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-175138802_super.jpg","imagine_tags":{"136":"Contabilistas","155":"Legal"}},"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\/4476","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=4476"}],"version-history":[{"count":0,"href":"https:\/\/www.sage.com\/pt-pt\/blog\/api\/wp\/v2\/posts\/4476\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.sage.com\/pt-pt\/blog\/api\/wp\/v2\/media\/178"}],"wp:attachment":[{"href":"https:\/\/www.sage.com\/pt-pt\/blog\/api\/wp\/v2\/media?parent=4476"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.sage.com\/pt-pt\/blog\/api\/wp\/v2\/categories?post=4476"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.sage.com\/pt-pt\/blog\/api\/wp\/v2\/tags?post=4476"},{"taxonomy":"business_type","embeddable":true,"href":"https:\/\/www.sage.com\/pt-pt\/blog\/api\/wp\/v2\/business_type?post=4476"},{"taxonomy":"context","embeddable":true,"href":"https:\/\/www.sage.com\/pt-pt\/blog\/api\/wp\/v2\/context?post=4476"},{"taxonomy":"industry","embeddable":true,"href":"https:\/\/www.sage.com\/pt-pt\/blog\/api\/wp\/v2\/industry?post=4476"},{"taxonomy":"persona","embeddable":true,"href":"https:\/\/www.sage.com\/pt-pt\/blog\/api\/wp\/v2\/persona?post=4476"},{"taxonomy":"imagine_tag","embeddable":true,"href":"https:\/\/www.sage.com\/pt-pt\/blog\/api\/wp\/v2\/imagine_tag?post=4476"},{"taxonomy":"author","embeddable":true,"href":"https:\/\/www.sage.com\/pt-pt\/blog\/api\/wp\/v2\/coauthors?post=4476"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}