{"id":4495,"date":"2018-02-26T14:51:21","date_gmt":"2018-02-26T14:51:21","guid":{"rendered":"\/pt-pt\/blog\/?p=94"},"modified":"2025-12-03T15:33:24","modified_gmt":"2025-12-03T15:33:24","slug":"irc-periodo-tributacao","status":"publish","type":"post","link":"https:\/\/www.sage.com\/pt-pt\/blog\/irc-periodo-tributacao\/","title":{"rendered":"IRC \u2013 Informa\u00e7\u00f5es Vinculativas de 2017- Incid\u00eancia \u2013 Art.\u00ba 8\u00ba \u2013 Per\u00edodo de Tributa\u00e7\u00e3o"},"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\tIRC \u2013 Informa\u00e7\u00f5es Vinculativas de 2017- Incid\u00eancia \u2013 Art.\u00ba 8\u00ba \u2013 Per\u00edodo de Tributa\u00e7\u00e3o\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<div class=\"single-post-details container\">\n\t\t<div class=\"col\">\n\t\t\t<span class=\"posted-on \"><time class=\"entry-date published\" datetime=\"2018-02-26T14:51:21+00:00\">Fevereiro 26, 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=\"IRC \u2013 Informa\u00e7\u00f5es Vinculativas de 2017- Incid\u00eancia \u2013 Art.\u00ba 8\u00ba \u2013 Per\u00edodo de Tributa\u00e7\u00e3o\"\n\t\t\tdata-share-url=\"https:\/\/www.sage.com\/pt-pt\/blog\/irc-periodo-tributacao\/\"\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<\/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>Sobre a per\u00edodo de tributa\u00e7\u00e3o foi divulgada a seguinte situa\u00e7\u00e3o:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>A quest\u00e3o que se levanta prende-se com a <strong><u>aplica\u00e7\u00e3o da altera\u00e7\u00e3o, introduzida pela Lei do Or\u00e7amento de Estado para 2017 (Lei do OE 2017)<\/u><\/strong>, ao n.\u00ba 2 do art.\u00ba 8.\u00ba do C\u00f3digo do IRC (CIRC), a qual vem <strong><u>exigir a coincid\u00eancia do per\u00edodo de tributa\u00e7\u00e3o com o per\u00edodo social de presta\u00e7\u00e3o de contas<\/u><\/strong>.<\/li>\n<\/ul>\n\n\n\n<p>&nbsp;<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>No caso concreto de um grupo de sociedades, ao qual se aplica o Regime Especial de Tributa\u00e7\u00e3o de Grupos de Sociedades (RETGS), e que adotou nos termos daquela norma, previamente \u00e0 referida altera\u00e7\u00e3o, um per\u00edodo de tributa\u00e7\u00e3o n\u00e3o coincidente com o per\u00edodo social de presta\u00e7\u00e3o de contas, ter\u00e1 de ser dado cumprimento \u00e0 exig\u00eancia legal j\u00e1 no per\u00edodo de tributa\u00e7\u00e3o que se inicia em 2017.<\/li>\n<\/ul>\n\n\n\n<p>&nbsp;<\/p>\n\n\n\n<p>Atendendo \u00e0 altera\u00e7\u00e3o em causa e \u00e0 respetiva norma de aplica\u00e7\u00e3o temporal (n.\u00ba 5 do art.\u00ba 198.\u00ba da Lei do OE 2017), a qual vai ao encontro da regra geral de aplica\u00e7\u00e3o da lei no tempo prevista na Lei Geral Tribut\u00e1ria, admite-se que o grupo possa dar cumprimento \u00e0quela exig\u00eancia legal, procedendo \u00e0 altera\u00e7\u00e3o do per\u00edodo de tributa\u00e7\u00e3o adotado, ainda que n\u00e3o esteja cumprida a obrigatoriedade de perman\u00eancia de, pelo menos, cinco anos no per\u00edodo diferente do ano civil.<\/p>\n\n\n\n<p><mark class=\"highlight-and-share\">A referida altera\u00e7\u00e3o n\u00e3o implica a obrigatoriedade de perman\u00eancia nos cinco per\u00edodos de tributa\u00e7\u00e3o seguintes<\/mark>, uma vez que, nos termos do disposto no n.\u00ba 2 do art.\u00ba 8.\u00ba do CIRC, essa imposi\u00e7\u00e3o legal apenas tem que ser respeitada nos casos em que \u00e9 adotado um per\u00edodo anual de imposto diferente do ano civil. <em>(Processo 3803\/16 \u2013 Art.\u00ba 8\u00ba)<\/em><\/p>\n\n\n\n<p>Consulte o artigo anterior,&nbsp;<a href=\"https:\/\/www.sage.com\/pt-pt\/blog\/irc-transparencia-fiscal\/\"><strong>aqui<\/strong><\/a>.<\/p>\n\n\n\n<p>Consulte o pr\u00f3ximo artigo sobre este tema, <a href=\"https:\/\/www.sage.com\/pt-pt\/blog\/irc-informacoes-vinculativas-2\/\"><strong>aqui<\/strong><\/a>.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\t\t\t\tSobre a per\u00edodo de tributa\u00e7\u00e3o foi divulgada a seguinte situa\u00e7\u00e3o: A quest\u00e3o que se levanta prende-se com a aplica\u00e7\u00e3o da altera\u00e7\u00e3o, introduzida pela Lei do Or\u00e7amento de Estado para 2017 (Lei do OE 2017), ao n.\u00ba 2 do art.\u00ba 8.\u00ba do C\u00f3digo do IRC (CIRC), a qual vem exigir a coincid\u00eancia do per\u00edodo de tributa\u00e7\u00e3o com o per\u00edodo social de presta\u00e7\u00e3o de contas. \u00a0 No caso concreto de um grupo de sociedades, ao qual se aplica o Regime Especial de Tributa\u00e7\u00e3o de Grupos de Sociedades (RETGS), e que adotou nos termos daquela norma, previamente \u00e0 referida altera\u00e7\u00e3o, um per\u00edodo de tributa\u00e7\u00e3o n\u00e3o coincidente com o per\u00edodo social de presta\u00e7\u00e3o de contas, ter\u00e1 de ser dado cumprimento \u00e0 exig\u00eancia legal j\u00e1 no per\u00edodo de tributa\u00e7\u00e3o que se inicia em 2017. \u00a0 Atendendo \u00e0 altera\u00e7\u00e3o em causa e \u00e0 respetiva norma de aplica\u00e7\u00e3o temporal (n.\u00ba 5 do art.\u00ba 198.\u00ba da Lei do OE 2017), a qual vai ao encontro da regra geral de aplica\u00e7\u00e3o da lei no tempo prevista na Lei Geral Tribut\u00e1ria, admite-se que o grupo possa dar cumprimento \u00e0quela exig\u00eancia legal, procedendo \u00e0 altera\u00e7\u00e3o do per\u00edodo de tributa\u00e7\u00e3o adotado, ainda que n\u00e3o esteja cumprida a obrigatoriedade de perman\u00eancia de, pelo \u2026\t\t<\/p>\n","protected":false},"author":799,"featured_media":302,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_sage_video":false,"post_featured_image_hide":false,"footnotes":""},"categories":[25,16],"tags":[52,70,53,67,228,71],"business_type":[135],"context":[],"industry":[],"persona":[51,42],"imagine_tag":[136,155],"coauthors":[504],"class_list":["post-4495","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-cumprir-legislacao-em-vigor","category-estrategia-legal-e-processos","tag-contabilidade","tag-cumprir-legislacao","tag-faturacao","tag-financas","tag-irc","tag-legislacao","business_type-contabilistas"],"sage_meta":{"region":"pt-pt","author_name":"Bruno 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