{"id":4504,"date":"2018-02-12T12:41:40","date_gmt":"2018-02-12T12:41:40","guid":{"rendered":"\/pt-pt\/blog\/?p=114"},"modified":"2025-12-03T15:33:44","modified_gmt":"2025-12-03T15:33:44","slug":"irc-2017-informacoes-vinculativas-incidencia","status":"publish","type":"post","link":"https:\/\/www.sage.com\/pt-pt\/blog\/irc-2017-informacoes-vinculativas-incidencia\/","title":{"rendered":"IRC \u2013 Informa\u00e7\u00f5es Vinculativas de 2017 \u2013 Incid\u00eancia"},"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 \u2013 Incid\u00eancia\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=\"2018-02-12T12:41:40+00:00\">Fevereiro 12, 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 \u2013 Incid\u00eancia\"\n\t\t\tdata-share-url=\"https:\/\/www.sage.com\/pt-pt\/blog\/irc-2017-informacoes-vinculativas-incidencia\/\"\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-irc-informacoes-vinculativas-de-2017-incidencia-art-\u00ba-6\u00ba-transparencia-fiscal-nbsp\"><strong>IRC \u2013 Informa\u00e7\u00f5es Vinculativas de 2017 \u2013 Incid\u00eancia \u2013 Art.\u00ba 6\u00ba \u2013 Transpar\u00eancia Fiscal&nbsp;<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\"><em>&nbsp;<\/em>Foram divulgadas 4 informa\u00e7\u00f5es vinculativas. Neste apontamento apresentamos 2 dessas informa\u00e7\u00f5es vinculativas:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>A aplica\u00e7\u00e3o do regime previsto no artigo 91.\u00ba do C\u00f3digo do IRC (<strong><u>cr\u00e9dito de imposto por dupla tributa\u00e7\u00e3o jur\u00eddica internacional) a uma entidade que se enquadra no regime de transpar\u00eancia fiscal<\/u><\/strong>, com sede em territ\u00f3rio portugu\u00eas, <strong><u>que presta servi\u00e7os de advocacia em Portugal e em Angola<\/u><\/strong>.<\/li>\n\n\n\n<li>Para a aplica\u00e7\u00e3o do mecanismo previsto no artigo 91.\u00ba do CIRC, <strong><u>a<\/u><\/strong><u> <strong>comprova\u00e7\u00e3o do imposto pago no estrangeiro deve ser efetuada atrav\u00e9s de documentos emitidos ou autenticados pelas autoridades fiscais do Estado de origem dos rendimentos, em nome da entidade em causa.<\/strong><\/u><\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><strong><u>Nos termos do n.\u00ba5 do artigo 90.\u00ba do CIRC, as dedu\u00e7\u00f5es referidas no n.\u00ba 2, designadamente, a correspondente \u00e0 dupla tributa\u00e7\u00e3o jur\u00eddica internacional, s\u00e3o imputadas aos respetivos s\u00f3cios ou membros nos termos estabelecidos no n.\u00ba 3 do artigo 6\u00ba do CIRC e deduzidas ao montante apurado com base na mat\u00e9ria colet\u00e1vel que tenha tido em considera\u00e7\u00e3o a imputa\u00e7\u00e3o prevista no mesmo artigo<\/u><\/strong>, ainda que n\u00e3o tenha havido distribui\u00e7\u00e3o de lucros. <em>(Processo 185\/2017)<\/em><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>A quest\u00e3o em apre\u00e7o refere-se \u00e0 sujei\u00e7\u00e3o ao regime de transpar\u00eancia fiscal de uma sociedade que se dedica a atividades de medicina dent\u00e1ria e odontologia (CAE 86230) e atividades de pr\u00e1tica m\u00e9dica de cl\u00ednica geral, em ambulat\u00f3rio (CAE 86210). O capital social da sociedade encontra-se repartido por duas quotas, cujos titulares s\u00e3o profissionais da \u00e1rea m\u00e9dica. <strong><u>O s\u00f3cio maiorit\u00e1rio est\u00e1 reformado e n\u00e3o exerce qualquer atividade na sociedade, resultando, da an\u00e1lise efetuada, que somente o s\u00f3cio minorit\u00e1rio, no \u00e2mbito das suas compet\u00eancias e habilita\u00e7\u00f5es, desenvolve a atividade necess\u00e1ria e imprescind\u00edvel para a prossecu\u00e7\u00e3o do objeto social da entidade,<\/u><\/strong> ou seja, desenvolve na sociedade atividades que constam da lista anexa ao artigo 151.\u00ba do CIRS.<\/li>\n\n\n\n<li><strong><u>Quanto ao capital societ\u00e1rio, este encontra-se distribu\u00eddo por duas quotas, correspondentes a 52% e 48% do capital social<\/u>. <\/strong><\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Tendo em considera\u00e7\u00e3o que o s\u00f3cio maiorit\u00e1rio est\u00e1 reformado e n\u00e3o exerce qualquer atividade na sociedade, o requisito relativo \u00e0 percentagem do capital social detido por profissional que exer\u00e7a a atividade atrav\u00e9s da sociedade n\u00e3o se encontra verificado, uma vez que o s\u00f3cio que exerce a atividade naqueles termos det\u00e9m, apenas, 48% do capital social, <strong><u>n\u00e3o alcan\u00e7ando o limiar de 75% exigido<\/u><\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong><u><\/u><mark class=\"highlight-and-share\"><u>Assim, e porque n\u00e3o se observam os requisitos constantes das subal\u00edneas 1) e 2), da al\u00ednea a), do n.\u00ba 4 do artigo 6.\u00ba do CIRC, a Requerente n\u00e3o pode ser classificada como sociedade de profissionais, pelo que n\u00e3o est\u00e1 enquadrada no regime de transpar\u00eancia fiscal<\/u>.<\/mark> <\/strong><em>(Processo 911\/2017)<\/em><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Consulte o artigo anterior sobre informa\u00e7\u00f5es vinculativas de 2017, <a href=\"https:\/\/www.sage.com\/pt-pt\/blog\/irc-extensao-obrigacao-imposto\/\"><strong>aqui<\/strong><\/a>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Consulte o pr\u00f3ximo artigo sobre informa\u00e7\u00f5es vinculativas de 2017, <a href=\"https:\/\/www.sage.com\/pt-pt\/blog\/irc-transparencia-fiscal\/\"><strong>aqui<\/strong><\/a>.<\/p>\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\/financas\/\" class=\"post-tags__link button button--secondary\">\n\t\t\t\t\t\t\t\tFinan\u00e7as\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\/gestao-empresas\/\" class=\"post-tags__link button button--secondary\">\n\t\t\t\t\t\t\t\tGest\u00e3o 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\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\/irc\/\" class=\"post-tags__link button button--secondary\">\n\t\t\t\t\t\t\t\tIRC\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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https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2019\/04\/GettyImages-665473133_super-e1576868171990-768x584.jpg 768w, https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2019\/04\/GettyImages-665473133_super-e1576868171990-1065x810.jpg 1065w\" 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\t<\/div>\n\n\t<div class=\"card-post__content\">\n\t\t\t\t\t<div class=\"card-post__label\">Recomendado<\/div>\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<span class=\"card-post__meta-text\"><span class=\"posted-on \"><time class=\"entry-date published\" datetime=\"2026-09-16T07:09:04+01:00\">Setembro 16, 2026<\/time><\/span><\/span>\n\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<\/div>\n\t\t\n\t\t<p class=\"card-post__title 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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-14087 post type-post status-publish format-standard has-post-thumbnail hentry category-dinheiro-e-poupanca tag-financas tag-gestao-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\/como-otimizar-tesouraria-cashflow-contabilistas\/\"\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\/10\/BrandShoot-LND_June2024_Financial-Services_0725-684x384.jpg\" class=\"card-post__image\" alt=\"Jovem a trabalhar na sua empresa durante uma reuni\u00e3o com o seu respons\u00e1vel.\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2024\/10\/BrandShoot-LND_June2024_Financial-Services_0725-684x384.jpg 684w, https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2024\/10\/BrandShoot-LND_June2024_Financial-Services_0725-768x512.jpg 768w, https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2024\/10\/BrandShoot-LND_June2024_Financial-Services_0725-1214x810.jpg 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=\"2026-08-10T09:23:46+01:00\">Agosto 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\">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\tComo otimizar a tesouraria e o cashflow: guia pr\u00e1tico para contabilistas\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-14036 post type-post status-publish format-standard has-post-thumbnail hentry category-estrategia-legal-e-processos tag-financas tag-gestao-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\/organizacao-clientes-escritorio-contabilidade\/\"\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_2070-684x384.jpg\" class=\"card-post__image\" alt=\"Um grupo de colegas a olhar para um computador, colaborando e discutindo ideias.\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2024\/03\/Sage_BrandShootNC_Feb2024_HR-Professionals_2070-684x384.jpg 684w, https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2024\/03\/Sage_BrandShootNC_Feb2024_HR-Professionals_2070-768x512.jpg 768w, https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2024\/03\/Sage_BrandShootNC_Feb2024_HR-Professionals_2070-1215x810.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=\"2026-07-20T00:00:15+01:00\">Julho 20, 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\tComo organizar os clientes do escrit\u00f3rio antes dos pr\u00f3ximos prazos fiscais\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\tIRC \u2013 INFORMA\u00c7\u00d5ES VINCULATIVAS DE 2017 \u2013\u00a0INCID\u00caNCIA \u2013 Art.\u00ba 6\u00ba \u2013 Transpar\u00eancia Fiscal\u00a0 \u00a0Foram divulgadas 4 informa\u00e7\u00f5es vinculativas. Neste apontamento apresentamos 2 dessas informa\u00e7\u00f5es vinculativas: A aplica\u00e7\u00e3o do regime previsto no artigo 91.\u00ba do C\u00f3digo do IRC (cr\u00e9dito de imposto por dupla tributa\u00e7\u00e3o jur\u00eddica internacional) a uma entidade que se enquadra no regime de transpar\u00eancia fiscal, com sede em territ\u00f3rio portugu\u00eas, que presta servi\u00e7os de advocacia em Portugal e em Angola. \u00a0 Para a aplica\u00e7\u00e3o do mecanismo previsto no artigo 91.\u00ba do CIRC, a comprova\u00e7\u00e3o do imposto pago no estrangeiro deve ser efetuada atrav\u00e9s de documentos emitidos ou autenticados pelas autoridades fiscais do Estado de origem dos rendimentos, em nome da entidade em causa. Nos termos do n.\u00ba5 do artigo 90.\u00ba do CIRC, as dedu\u00e7\u00f5es referidas no n.\u00ba 2, designadamente, a correspondente \u00e0 dupla tributa\u00e7\u00e3o jur\u00eddica internacional, s\u00e3o imputadas aos respetivos s\u00f3cios ou membros nos termos estabelecidos no n.\u00ba 3 do artigo 6\u00ba do CIRC e deduzidas ao montante apurado com base na mat\u00e9ria colet\u00e1vel que tenha tido em considera\u00e7\u00e3o a imputa\u00e7\u00e3o prevista no mesmo artigo, ainda que n\u00e3o tenha havido distribui\u00e7\u00e3o de lucros. (Processo 185\/2017) \u00a0 A quest\u00e3o em apre\u00e7o refere-se \u00e0 sujei\u00e7\u00e3o ao regime de transpar\u00eancia fiscal \u2026\t\t<\/p>\n","protected":false},"author":799,"featured_media":305,"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":"IRC \u2013 INFORMA\u00c7\u00d5ES VINCULATIVAS DE 2017 - INCID\u00caNCIA - 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":[25,26,16],"tags":[52,70,67,79,72,228],"business_type":[135],"context":[],"industry":[],"persona":[51,42],"imagine_tag":[136,155],"coauthors":[504],"class_list":["post-4504","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-cumprir-legislacao-em-vigor","category-estrategia-e-planeamento-global","category-estrategia-legal-e-processos","tag-contabilidade","tag-cumprir-legislacao","tag-financas","tag-gestao-empresas","tag-impostos","tag-irc","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-736491675_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\/4504","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=4504"}],"version-history":[{"count":0,"href":"https:\/\/www.sage.com\/pt-pt\/blog\/api\/wp\/v2\/posts\/4504\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.sage.com\/pt-pt\/blog\/api\/wp\/v2\/media\/305"}],"wp:attachment":[{"href":"https:\/\/www.sage.com\/pt-pt\/blog\/api\/wp\/v2\/media?parent=4504"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.sage.com\/pt-pt\/blog\/api\/wp\/v2\/categories?post=4504"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.sage.com\/pt-pt\/blog\/api\/wp\/v2\/tags?post=4504"},{"taxonomy":"business_type","embeddable":true,"href":"https:\/\/www.sage.com\/pt-pt\/blog\/api\/wp\/v2\/business_type?post=4504"},{"taxonomy":"context","embeddable":true,"href":"https:\/\/www.sage.com\/pt-pt\/blog\/api\/wp\/v2\/context?post=4504"},{"taxonomy":"industry","embeddable":true,"href":"https:\/\/www.sage.com\/pt-pt\/blog\/api\/wp\/v2\/industry?post=4504"},{"taxonomy":"persona","embeddable":true,"href":"https:\/\/www.sage.com\/pt-pt\/blog\/api\/wp\/v2\/persona?post=4504"},{"taxonomy":"imagine_tag","embeddable":true,"href":"https:\/\/www.sage.com\/pt-pt\/blog\/api\/wp\/v2\/imagine_tag?post=4504"},{"taxonomy":"author","embeddable":true,"href":"https:\/\/www.sage.com\/pt-pt\/blog\/api\/wp\/v2\/coauthors?post=4504"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}