{"id":4525,"date":"2016-11-08T10:33:59","date_gmt":"2016-11-08T10:33:59","guid":{"rendered":"\/pt-pt\/blog\/?p=150"},"modified":"2025-12-03T15:37:02","modified_gmt":"2025-12-03T15:37:02","slug":"tributacao-imoveis-oe-2017","status":"publish","type":"post","link":"https:\/\/www.sage.com\/pt-pt\/blog\/tributacao-imoveis-oe-2017\/","title":{"rendered":"Tributa\u00e7\u00e3o de Im\u00f3veis de Sociedades | Proposta de Or\u00e7amento de Estado 2017"},"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\tTributa\u00e7\u00e3o de Im\u00f3veis de Sociedades | Proposta de Or\u00e7amento de Estado 2017\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 \"><time class=\"entry-date published\" datetime=\"2016-11-08T10:33:59+00:00\">Novembro 8, 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=\"Tributa\u00e7\u00e3o de Im\u00f3veis de Sociedades | Proposta de Or\u00e7amento de Estado 2017\"\n\t\t\tdata-share-url=\"https:\/\/www.sage.com\/pt-pt\/blog\/tributacao-imoveis-oe-2017\/\"\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-adicional-ao-imi\"><strong>Adicional ao IMI<\/strong><\/h2>\n\n\n\n<p><strong>A principal altera\u00e7\u00e3o na tributa\u00e7\u00e3o dos im\u00f3veis \u00e9 a cria\u00e7\u00e3o de um Adicional ao IMI (AIMI)<\/strong>, atualmente existente, para im\u00f3veis, situados em territ\u00f3rio portugu\u00eas, cujo somat\u00f3rio dos valores patrimoniais tribut\u00e1rios (VPT) exceda os \u20ac 600.000 por propriet\u00e1rio.<\/p>\n\n\n\n<p>A proposta de Or\u00e7amento do Estado para 2017 prev\u00ea que, sobre o referido somat\u00f3rio, incida uma taxa de 0,3%.<\/p>\n\n\n\n<p>A receita proveniente deste adicional n\u00e3o ser\u00e1 afeta ao munic\u00edpio onde se situam os im\u00f3veis mas ao Fundo de Estabiliza\u00e7\u00e3o Financeira da Seguran\u00e7a Social.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-determinacao-do-valor-tributavel\"><strong>Determina\u00e7\u00e3o do valor tribut\u00e1vel<\/strong><\/h2>\n\n\n\n<p>\u00c0 soma dos valores patrimoniais tribut\u00e1veis, reportados a 1 de janeiro, s\u00e3o deduzidas as seguintes import\u00e2ncias:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u20ac 600.000, quando o sujeito passivo \u00e9 pessoa singular;<\/li>\n\n\n\n<li>\u20ac 600.000, quando o sujeito passivo \u00e9 heran\u00e7a indivisa;<\/li>\n\n\n\n<li>\u20ac 600.000, quando o sujeito passivo \u00e9 pessoa coletiva, que exer\u00e7a a t\u00edtulo principal uma atividade comercial, industrial e agr\u00edcola, e os im\u00f3veis estejam diretamente afetos ao seu funcionamento;<\/li>\n<\/ul>\n\n\n\n<p>Conv\u00eam no entanto frisar que a dedu\u00e7\u00e3o referida anteriormente n\u00e3o se aplica \u00e0s seguintes pessoas coletivas:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Quando mais de 50% do ativo seja composto por im\u00f3veis n\u00e3o afetos \u00e0s atividades agr\u00edcolas, comerciais e industriais, ou a sua atividade consista na compra e venda de bens im\u00f3veis;<\/li>\n\n\n\n<li>Esta dedu\u00e7\u00e3o tamb\u00e9m n\u00e3o \u00e9 aplicada \u00e0s sociedades de simples administra\u00e7\u00e3o de bens, sujeitas ao regime de transpar\u00eancia fiscal previsto no art.\u00ba 6\u00ba do CIRC;<\/li>\n\n\n\n<li>As sociedades que n\u00e3o tenham a sua situa\u00e7\u00e3o tribut\u00e1ria regularizada tamb\u00e9m n\u00e3o poder\u00e3o efetuar a dedu\u00e7\u00e3o referida.<\/li>\n<\/ul>\n\n\n\n<p>Supondo que uma sociedade tem 1 pr\u00e9dio com um VPT de \u20ac 750.000, no qual se situa a sua sede e onde exerce uma atividade de presta\u00e7\u00e3o de servi\u00e7os. Se o seu ativo ascende a \u20ac 2.000.000 e a sua situa\u00e7\u00e3o tribut\u00e1ria se encontra regularizada, o valor tribut\u00e1vel sujeito a tributa\u00e7\u00e3o ser\u00e1 \u20ac 150.000 (\u20ac 750.000 \u2013 \u20ac 600.000).<\/p>\n\n\n\n<p>Sobre este valor (\u20ac 150.000) incidir\u00e1 uma taxa de 0,3%, o que originar\u00e1 um imposto a pagar de \u20ac 450.<\/p>\n\n\n\n<p>Este valor pode ser deduzido \u00e0 coleta do IRC, em determinadas condi\u00e7\u00f5es.<\/p>\n\n\n\n<p>Quanto tal acontecer, o valor deduzido \u00e0 coleta ter\u00e1 de ser acrescido no quadro 07 da declara\u00e7\u00e3o Modelo 22.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-alerta-para-o-contabilista-certificado-cc\"><strong>Alerta para o Contabilista Certificado (CC)<\/strong><\/h2>\n\n\n\n<p>Esta nova sigla do l\u00e9xico fiscal (AIMI), vai obrigar o Contabilista Certificado (CC) a efetuar um levantamento dos valores patrimoniais tribut\u00e1rios dos pr\u00e9dios que constam do ativo das empresas e verificar quais os casos em que o somat\u00f3rio desses valores ultrapassa os \u20ac 600.000.<\/p>\n\n\n\n<p>Se as referidas empresas tiverem os pr\u00e9dios urbanos classificados como \u201cindustriais\u201d ou como pr\u00e9dios licenciados para a atividade tur\u00edstica, ficar\u00e3o exclu\u00eddas do pagamento do AIMI.<\/p>\n\n\n\n<p>A liquida\u00e7\u00e3o deste Adicional ao IMI ser\u00e1 efetuada pela Autoridade Tribut\u00e1ria (AT) e ter\u00e1 como base os valores patrimoniais tribut\u00e1rios dos pr\u00e9dios que constem das matrizes em 1 de janeiro do ano a que o mesmo respeita.<\/p>\n\n\n\n<p><mark class=\"highlight-and-share\">O facto gerador do \u201cnovo\u201d imposto ocorre no dia 1 de janeiro de cada ano. No m\u00eas de junho desse ano, os sujeitos passivos receber\u00e3o a liquida\u00e7\u00e3o do imposto efetuado pela AT.<\/mark><\/p>\n\n\n\n<p>A liquida\u00e7\u00e3o recebida dever\u00e1 ser paga no m\u00eas de Setembro.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-fim-da-tributacao-em-imposto-do-selo\"><strong>Fim da tributa\u00e7\u00e3o em Imposto do Selo<\/strong><\/h2>\n\n\n\n<p>Este Adicional ao IMI vem substituir a verba 28 da Tabela Geral do Imposto do Selo, que tributava em 1%, os pr\u00e9dios cujo valor patrimonial tribut\u00e1rio (VPT) excedia os \u20ac 1.000.000.<\/p>\n\n\n\n<p>Ao revogar a verba 28 da Tabela Geral do Imposto do Selo, os im\u00f3veis, quando os seus propriet\u00e1rios sejam sujeitos passivos que n\u00e3o sejam pessoas singulares e residam em pa\u00eds, territ\u00f3rio ou regi\u00e3o sujeitos a um regime fiscal claramente mais favor\u00e1vel, deixam de ser tributados \u00e0 taxa de 7,5%.<\/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\/imi\/\" class=\"post-tags__link button button--secondary\">\n\t\t\t\t\t\t\t\tIMI\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\/pessoas\/\" class=\"post-tags__link button button--secondary\">\n\t\t\t\t\t\t\t\tPessoas\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 card-grid__item\">\n\t\t\t\t\t<article\n\t\tclass=\"card-post related-post related-post-0 post-13942 post type-post status-publish format-standard has-post-thumbnail hentry category-estrategia-legal-e-processos tag-cumprir-legislacao tag-gestao-empresas tag-impostos business_type-contabilistas card-post--is-clickable\"\n>\n\t<div class=\"card-post__media-wrapper\">\n\t\t<figure class=\"card-post__media\">\n\t\t\t\t\t\t\t<img decoding=\"async\" width=\"1440\" height=\"810\" src=\"https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2022\/04\/GettyImages-1325244864-1440x810.jpg\" class=\"card-post__image\" alt=\"Homem a trabalhar em frente ao seu computador.\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2022\/04\/GettyImages-1325244864-684x384.jpg 684w, https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2022\/04\/GettyImages-1325244864-768x432.jpg 768w, https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2022\/04\/GettyImages-1325244864-1440x810.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\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=\"2026-05-22T09:54:58+01:00\">Maio 22, 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\">7 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 h3\">\n\t\t\t\t\t\t\t<a\n\t\t\t\t\tclass=\"card-post__title-link\"\n\t\t\t\t\thref=\"https:\/\/www.sage.com\/pt-pt\/blog\/dossier-fiscal-organizar-semestre\/\"\n\t\t\t\t>\n\t\t\t\n\t\t\tDossier Fiscal: Como organizar e preparar a documenta\u00e7\u00e3o antes do fecho do 1.\u00ba semestre\n\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t<\/p>\n\n\t\t\n\t\t\t\t\t<p class=\"card-post__description\">\n\t\t\t\tPrepare o Dossier Fiscal no fecho do 1.\u00ba semestre e evite erros na Modelo 22 e na IES. Organize a sua empresa e reduza riscos fiscais.\t\t\t<\/p>\n\t\t\n\t\t\t<\/div>\n\n\t<\/article>\n\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t\n\t\t\t\t\t<div class=\"row related-posts__non-featured\">\n\t\t\t\t<div class=\"col col-12\">\n\t\t\t\t\t<h2 class=\"related-posts__heading related-posts__heading--more h4\">Artigos mais recentes<\/h2>\n\t\t\t\t<\/div>\n\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-1 post-13852 post type-post status-publish format-standard has-post-thumbnail hentry category-tecnologia-e-inovacao tag-cumprir-legislacao tag-gestao-empresas tag-software business_type-pequenas-empresas business_type-medias-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\/plataforma-servicos-interoperabilidade-psi\/\"\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-650855421-684x384.jpg\" class=\"card-post__image\" alt=\"Pessoa sentada num escrit\u00f3rio, a trabalhar num computador de secret\u00e1ria, com outros postos de trabalho e pessoas desfocadas ao fundo.\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2022\/04\/GettyImages-650855421-684x384.jpg 684w, https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2022\/04\/GettyImages-650855421-768x432.jpg 768w, https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2022\/04\/GettyImages-650855421-1440x810.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=\"2026-04-29T10:57:32+01:00\">Abril 29, 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\tPlataforma de Servi\u00e7os de Interoperabilidade: O que muda na comunica\u00e7\u00e3o com a Seguran\u00e7a Social\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-4506 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-empresas tag-financas tag-gestao-empresas tag-irc 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\/evitar-erros-centrais-irc\/\"\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=\"2026-04-16T09:24:50+01:00\">Abril 16, 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\tComo evitar erros centrais na entrega da declara\u00e7\u00e3o Modelo 22\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-9425 post type-post status-publish format-standard has-post-thumbnail hentry category-estrategia-legal-e-processos tag-cumprir-legislacao tag-estrategia tag-irs business_type-contabilistas industry-servicos industry-servicos-financeiros\"\n>\n\t\t\t<a\n\t\t\tclass=\"card-post__link\"\n\t\t\thref=\"https:\/\/www.sage.com\/pt-pt\/blog\/contabilizacao-das-gratificacoes-de-balanco-e-seus-efeitos-fiscais-e-contributivos\/\"\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-1316107530-684x384.jpg\" class=\"card-post__image\" alt=\"Um grupo de pessoas numa moderna sala de escrit\u00f3rio, colaborando e trabalhando em equipa. Est\u00e3o sentados \u00e0 volta de uma mesa grande, com port\u00e1teis, documentos e canetas espalhados. A sala \u00e9 iluminada por luz natural que entra atrav\u00e9s de grandes janelas, criando um ambiente acolhedor e produtivo.\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2023\/10\/GettyImages-1316107530-684x384.jpg 684w, https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2023\/10\/GettyImages-1316107530-768x512.jpg 768w, https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2023\/10\/GettyImages-1316107530-1215x810.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=\"2026-04-07T09:40:09+01:00\">Abril 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\">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\tComo contabilizar as gratifica\u00e7\u00f5es de balan\u00e7o e compreender os seus efeitos fiscais no IRC e no IRS\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-13745 post type-post status-publish format-standard has-post-thumbnail hentry category-estrategia-legal-e-processos tag-cumprir-legislacao tag-gestao-empresas tag-impostos 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\/obrigacoes-fiscais-modelo-22-ies-dossier-fiscal\/\"\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-1288428995-684x384.jpg\" class=\"card-post__image\" alt=\"Homem a intervir numa reuni\u00e3o de equipa.\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2022\/04\/GettyImages-1288428995-684x384.jpg 684w, https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2022\/04\/GettyImages-1288428995-768x432.jpg 768w, https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2022\/04\/GettyImages-1288428995-1440x810.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=\"2026-04-06T12:06:27+01:00\">Abril 6, 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\">12 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 preparar a sua empresa para as obriga\u00e7\u00f5es fiscais do 1\u00ba semestre (Modelo 22, Dossier Fiscal e IES)\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\tAdicional ao IMI A principal altera\u00e7\u00e3o na tributa\u00e7\u00e3o dos im\u00f3veis \u00e9 a cria\u00e7\u00e3o de um Adicional ao IMI (AIMI), actualmente existente, para im\u00f3veis, situados em territ\u00f3rio portugu\u00eas, cujo somat\u00f3rio dos valores patrimoniais tribut\u00e1rios (VPT) exceda os \u20ac 600.000 por propriet\u00e1rio. A proposta de Or\u00e7amento do Estado para 2017 prev\u00ea que, sobre o referido somat\u00f3rio, incida uma taxa de 0,3%. A receita proveniente deste adicional n\u00e3o ser\u00e1 afecta ao munic\u00edpio onde se situam os im\u00f3veis mas ao Fundo de Estabiliza\u00e7\u00e3o Financeira da Seguran\u00e7a Social. Determina\u00e7\u00e3o do valor tribut\u00e1vel \u00c0 soma dos valores patrimoniais tribut\u00e1veis, reportados a 1 de janeiro, s\u00e3o deduzidas as seguintes import\u00e2ncias: \u20ac 600.000, quando o sujeito passivo \u00e9 pessoa singular; \u20ac 600.000, quando o sujeito passivo \u00e9 heran\u00e7a indivisa; \u20ac 600.000, quando o sujeito passivo \u00e9 pessoa colectiva, que exer\u00e7a a t\u00edtulo principal uma actividade comercial, industrial e agr\u00edcola, e os im\u00f3veis estejam diretamente afetos ao seu funcionamento; Conv\u00eam no entanto frisar que a dedu\u00e7\u00e3o referida anteriormente n\u00e3o se aplica \u00e0s seguintes pessoas colectivas: Quando mais de 50% do ativo seja composto por im\u00f3veis n\u00e3o afectos \u00e0s actividades agr\u00edcolas, comerciais e industriais, ou a sua actividade consista na compra e venda de bens im\u00f3veis; Esta dedu\u00e7\u00e3o tamb\u00e9m n\u00e3o \u2026\t\t<\/p>\n","protected":false},"author":799,"featured_media":269,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_sage_video":false,"post_featured_image_hide":false,"sage_hide_published_date":false,"sage_hide_read_time":false,"sage_hide_share_buttons":false,"footnotes":""},"categories":[25,26,16],"tags":[52,70,67,247,212],"business_type":[135],"context":[],"industry":[],"persona":[51,42],"imagine_tag":[136,155],"coauthors":[504],"class_list":["post-4525","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-imi","tag-pessoas","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-668766377_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\/4525","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=4525"}],"version-history":[{"count":0,"href":"https:\/\/www.sage.com\/pt-pt\/blog\/api\/wp\/v2\/posts\/4525\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.sage.com\/pt-pt\/blog\/api\/wp\/v2\/media\/269"}],"wp:attachment":[{"href":"https:\/\/www.sage.com\/pt-pt\/blog\/api\/wp\/v2\/media?parent=4525"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.sage.com\/pt-pt\/blog\/api\/wp\/v2\/categories?post=4525"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.sage.com\/pt-pt\/blog\/api\/wp\/v2\/tags?post=4525"},{"taxonomy":"business_type","embeddable":true,"href":"https:\/\/www.sage.com\/pt-pt\/blog\/api\/wp\/v2\/business_type?post=4525"},{"taxonomy":"context","embeddable":true,"href":"https:\/\/www.sage.com\/pt-pt\/blog\/api\/wp\/v2\/context?post=4525"},{"taxonomy":"industry","embeddable":true,"href":"https:\/\/www.sage.com\/pt-pt\/blog\/api\/wp\/v2\/industry?post=4525"},{"taxonomy":"persona","embeddable":true,"href":"https:\/\/www.sage.com\/pt-pt\/blog\/api\/wp\/v2\/persona?post=4525"},{"taxonomy":"imagine_tag","embeddable":true,"href":"https:\/\/www.sage.com\/pt-pt\/blog\/api\/wp\/v2\/imagine_tag?post=4525"},{"taxonomy":"author","embeddable":true,"href":"https:\/\/www.sage.com\/pt-pt\/blog\/api\/wp\/v2\/coauthors?post=4525"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}