{"id":4660,"date":"2019-02-14T11:54:12","date_gmt":"2019-02-14T11:54:12","guid":{"rendered":"https:\/\/sage-new-clone.local\/pt-pt\/blog\/?p=4591"},"modified":"2025-12-03T15:31:06","modified_gmt":"2025-12-03T15:31:06","slug":"irc-2018-varios-artigos","status":"publish","type":"post","link":"https:\/\/www.sage.com\/pt-pt\/blog\/irc-2018-varios-artigos\/","title":{"rendered":"IRC \u2013 Informa\u00e7\u00f5es Vinculativas de 2018: Determina\u00e7\u00e3o da Mat\u00e9ria Colet\u00e1vel \u2013 V\u00e1rios Artigos"},"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\/cumprir-legislacao-em-vigor\/\" class=\"entry-header__link\">Cumprir legisla\u00e7\u00e3o em vigor<\/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 2018: Determina\u00e7\u00e3o da Mat\u00e9ria Colet\u00e1vel \u2013 V\u00e1rios Artigos\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=\"2019-02-14T11:54:12+00:00\">Fevereiro 14, 2019<\/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 2018: Determina\u00e7\u00e3o da Mat\u00e9ria Colet\u00e1vel \u2013 V\u00e1rios Artigos\"\n\t\t\tdata-share-url=\"https:\/\/www.sage.com\/pt-pt\/blog\/irc-2018-varios-artigos\/\"\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\">Neste apontamento, <strong>apresentamos as 3 informa\u00e7\u00f5es relativas aos artigos:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u00ba 21\u00ba \u2013 Varia\u00e7\u00f5es patrimoniais positivas;<\/li>\n\n\n\n<li>\u00ba 23\u00ba <strong>\u2013 <\/strong><strong>Gastos e perdas<\/strong><strong>;<\/strong><\/li>\n\n\n\n<li><strong>\u00ba 31\u00ba \u2013 <\/strong><strong>Quotas de deprecia\u00e7\u00e3o ou amortiza\u00e7\u00e3o<\/strong><\/li>\n\n\n\n<li><strong>\u00ba 38\u00ba<\/strong><strong> \u2013 <\/strong>Desvaloriza\u00e7\u00f5es excecionais<strong>\u00a0<\/strong><\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-art-\u00ba-21\u00ba-variacoes-patrimoniais-positivas\"><strong>Art.\u00ba 21\u00ba \u2013 <\/strong><strong>Varia\u00e7\u00f5es patrimoniais positivas<\/strong><\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Enquadramento fiscal de uma opera\u00e7\u00e3o a realizar, <strong>mediante a qual uma entidade, cuja atividade consiste na presta\u00e7\u00e3o de servi\u00e7os de sa\u00fade, entrega o im\u00f3vel onde tem prosseguido a sua atividade para realiza\u00e7\u00e3o do capital social de uma outra entidade<\/strong>, cujo objeto consiste na compra e venda de bens imobili\u00e1rios.<\/li>\n\n\n\n<li><strong>Na esfera do s\u00f3cio que entra com o im\u00f3vel<\/strong> para a realiza\u00e7\u00e3o da entrada em esp\u00e9cie no capital social da outra sociedade, <strong>ocorre uma troca de um bem por outro de natureza diferente, pelo que h\u00e1 lugar ao apuramento da correspondente mais-valia ou menos-valia, que cabe no \u00e2mbito da incid\u00eancia do IRC<\/strong>, sendo essa transfer\u00eancia tratada como uma normal transmiss\u00e3o onerosa.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Na \u00f3tica da sociedade benefici\u00e1ria<\/strong>, a entrega do im\u00f3vel para a realiza\u00e7\u00e3o do capital social constitui uma <strong>varia\u00e7\u00e3o patrimonial positiva, exclu\u00edda de tributa\u00e7\u00e3o, nos termos da al\u00ednea a) do n.\u00ba 1 do artigo 21.\u00ba do CIRC<\/strong>. (<em>Processo n.\u00ba 2670\/18<\/em>)<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-art-\u00ba-23\u00ba-gastos-e-perdas\"><strong>Art.\u00ba 23\u00ba <\/strong>\u2013 <strong>Gastos e perdas<\/strong><\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u201c<strong>A declara\u00e7\u00e3o de quita\u00e7\u00e3o, emitida pelos herdeiros de um Advogado falecido<\/strong>, relativa ao pagamento de honor\u00e1rios devidos a este constitui documento bastante para que esta despesa seja considerada como <strong>gasto fiscal dedut\u00edvel na determina\u00e7\u00e3o do lucro tribut\u00e1vel, nos termos e para os efeitos previstos no artigo 23\u00ba do CIRC<\/strong>?\u201d;<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">E, em caso afirmativo, \u201c<strong>a declara\u00e7\u00e3o de quita\u00e7\u00e3o dever\u00e1 estar assinada por todos os herdeiros do Advogado falecido ou apenas pela cabe\u00e7a de casal da heran\u00e7a<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>O documento de quita\u00e7\u00e3o ou o recibo a emitir pelo Cabe\u00e7a-de-casal, se a heran\u00e7a ainda estiver jacente ou indivisa (v. artigos 2079\u00ba, artigo 2089\u00ba in fine do C\u00f3digo Civil), ou por todos os herdeiros, se a heran\u00e7a j\u00e1 estiver liquidada e partilhada, dever\u00e1 conter os seguintes elementos:\n<ul class=\"wp-block-list\">\n<li>\u2013 a identifica\u00e7\u00e3o da Requerente (designa\u00e7\u00e3o, sede, NIF);<\/li>\n\n\n\n<li>\u2013 a identifica\u00e7\u00e3o da heran\u00e7a e do seu autor (NIF da heran\u00e7a e respetivo autor);<\/li>\n\n\n\n<li>\u2013 a descri\u00e7\u00e3o dos servi\u00e7os prestados;<\/li>\n\n\n\n<li>\u2013 a men\u00e7\u00e3o das import\u00e2ncias pagas;<\/li>\n\n\n\n<li>\u2013 a data da presta\u00e7\u00e3o dos servi\u00e7os.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Respeitados estes requisitos, \u00e9 aceite como custo fiscal a remunera\u00e7\u00e3o paga pela requerente relativa aos servi\u00e7os prestados pelo de <em>cujus <\/em>em vida<\/strong>. (<em>Processo n.\u00ba 2017003856<\/em>)<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-art-\u00ba-31\u00ba-quotas-de-depreciacao-ou-amortizacao\"><strong>Art.\u00ba 31\u00ba \u2013 <\/strong><strong>Quotas de deprecia\u00e7\u00e3o ou amortiza\u00e7\u00e3o<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Sobre este artigo foi emitida um Informa\u00e7\u00e3o Vinculativa relativa a:<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Reavalia\u00e7\u00e3o<\/strong>, para efeitos fiscais, dos elementos patrimoniais de natureza fixa tang\u00edvel afetos a <strong>contratos de concess\u00e3o<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Processo: 2017 002405, PIV n.\u00ba 12323<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Atendendo \u00e0 complexidade da mesma e \u00e0 sua extens\u00e3o, decidimos n\u00e3o a sintetizar, podendo consult\u00e1-la no <a href=\"http:\/\/info.portaldasfinancas.gov.pt\/pt\/informacao_fiscal\/informacoes_vinculativas\/rendimento\/circ\/Documents\/PIV_12323_Proc_2017_002405.pdf\">seguinte link<\/a>.<\/strong><strong>&nbsp;<\/strong><\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-art-\u00ba-38\u00ba-desvalorizacoes-excecionais\"><strong>Art.\u00ba 38\u00ba <\/strong><strong>\u2013 <\/strong><strong>Desvaloriza\u00e7\u00f5es excecionais<\/strong><\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li>sobre a dedutibilidade fiscal do gasto associado ao desreconhecimento do ativo intang\u00edvel reconhecido em 2007 (ent\u00e3o imobilizado incorp\u00f3reo) relativo ao pre\u00e7o global das posi\u00e7\u00f5es contratuais que lhe foram cedidas num contrato de franchising e ao prolongamento da vig\u00eancia do contrato em rela\u00e7\u00e3o ao contrato substitu\u00eddo.<\/li>\n\n\n\n<li>O gasto resultante do d<strong>esreconhecimento do ativo intang\u00edvel adquirido aquando da celebra\u00e7\u00e3o do contrato definitivo de cess\u00e3o da posi\u00e7\u00e3o contratual e do contrato de franchising<\/strong> <strong>constitui uma desvaloriza\u00e7\u00e3o excecional<\/strong> antes prevista no art.\u00ba 10.\u00ba do Decreto Regulamentar n.\u00ba 2\/90, ora revogado, e agora inserta no art.\u00ba 38.\u00ba (<strong>atual art.\u00ba 31.\u00ba-B<\/strong>) do C\u00f3digo do IRC.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Esse gasto s\u00f3 pode vir a ser fiscalmente dedut\u00edvel:<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>1) quando e se houver decis\u00e3o do tribunal no sentido de confirmar a resolu\u00e7\u00e3o do contrato de franchising <\/strong>e<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">2) <strong>se o sujeito passivo apresentar \u00e0 AT, at\u00e9 ao fim do primeiro m\u00eas do per\u00edodo de tributa\u00e7\u00e3o seguinte ao da ocorr\u00eancia do facto que determina a desvaloriza\u00e7\u00e3o excecional (a referida decis\u00e3o do tribunal), uma exposi\u00e7\u00e3o devidamente fundamentada e acompanhada, designadamente, de documenta\u00e7\u00e3o comprovativa desse facto<\/strong>. (<em>Processo n.\u00ba 2010 001335<\/em>)<\/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\/empresas\/\" class=\"post-tags__link button button--secondary\">\n\t\t\t\t\t\t\t\tEmpresas\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 card-grid__item\">\n\t\t\t\t\t<article\n\t\tclass=\"card-post related-post related-post-0 post-14023 post type-post status-publish format-standard has-post-thumbnail hentry category-estrategia-legal-e-processos tag-contabilidade tag-empresas 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=\"1215\" height=\"810\" src=\"https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2023\/10\/GettyImages-1436821731-1215x810.jpg\" class=\"card-post__image\" alt=\"Duas mulheres no escrit\u00f3rio a rever documentos.\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2023\/10\/GettyImages-1436821731-684x384.jpg 684w, https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2023\/10\/GettyImages-1436821731-768x512.jpg 768w, https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2023\/10\/GettyImages-1436821731-1215x810.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\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=\"2026-07-07T13:44:25+01:00\">Julho 7, 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\/gestao-tesouraria-pme-fecho-exercicio\/\"\n\t\t\t\t>\n\t\t\t\n\t\t\tGest\u00e3o de tesouraria e liquidez: Como apoiar as PME na reta final do exerc\u00edcio fiscal\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\tMelhore a gest\u00e3o de tesouraria nas PME com previs\u00f5es, liquidez e assessoria fiscal para preparar o fecho do exerc\u00edcio.\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 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srcset=\"https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2024\/03\/Sage_BrandShootNC_Feb2024_Accountants_0437-684x384.jpg 684w, https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2024\/03\/Sage_BrandShootNC_Feb2024_Accountants_0437-768x512.jpg 768w, https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2024\/03\/Sage_BrandShootNC_Feb2024_Accountants_0437-1215x810.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=\"2026-07-03T13:07:26+01:00\">Julho 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 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src=\"https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2023\/10\/GettyImages-1345137109-684x384.jpg\" class=\"card-post__image\" alt=\"Grupo de trabalhadores em reuni\u00e3o de equipa, discutindo estrat\u00e9gias e colaborando em projetos.\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2023\/10\/GettyImages-1345137109-684x384.jpg 684w, https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2023\/10\/GettyImages-1345137109-768x512.jpg 768w, https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2023\/10\/GettyImages-1345137109-1215x810.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=\"2026-06-26T07:24:32+01:00\">Junho 26, 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\tErros na valida\u00e7\u00e3o de faturas: Como os contabilistas podem evitar problemas com a AT\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-4542 post type-post status-publish format-standard has-post-thumbnail hentry category-cumprir-legislacao-em-vigor category-estrategia-legal-e-processos tag-cumprir-legislacao tag-financas tag-irs tag-pessoas 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\/modelo-3-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\/2019\/04\/GettyImages-645425511_super-684x384.jpg\" class=\"card-post__image\" alt=\"Homem escreve em secret\u00e1ria\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2019\/04\/GettyImages-645425511_super-684x384.jpg 684w, https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2019\/04\/GettyImages-645425511_super-768x585.jpg 768w, https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2019\/04\/GettyImages-645425511_super-1064x810.jpg 1064w\" 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=\"2026-06-22T08:24:10+01:00\">Junho 22, 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\tModelo 3 IRS: O que muda e como preparar 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-4 post-7795 post type-post status-publish format-standard has-post-thumbnail hentry category-crescimento-de-negocio-e-clientes category-dinheiro-e-poupanca category-estrategia-legal-e-processos tag-contabilidade tag-crescimento tag-estrategia 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\/o-que-e-o-capital-circulante-conselhos-para-melhorar-a-sua-gestao\/\"\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-1171809453-684x384.jpg\" class=\"card-post__image\" alt=\"\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2022\/04\/GettyImages-1171809453-684x384.jpg 684w, https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2022\/04\/GettyImages-1171809453-768x432.jpg 768w, https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2022\/04\/GettyImages-1171809453-1440x810.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=\"2026-06-16T12:22:29+01:00\">Junho 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\">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\tO que \u00e9 o capital circulante? Conselhos para melhorar a sua gest\u00e3o\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\tNeste apontamento apresentamos as 3 informa\u00e7\u00f5es relativas aos artigos: \u00ba 21\u00ba \u2013 Varia\u00e7\u00f5es patrimoniais positivas; \u00ba 23\u00ba \u2013 Gastos e perdas; \u00ba 31\u00ba \u2013 Quotas de deprecia\u00e7\u00e3o ou amortiza\u00e7\u00e3o \u00ba 38\u00ba \u2013 Desvaloriza\u00e7\u00f5es excecionais\u00a0 Art.\u00ba 21\u00ba \u2013 Varia\u00e7\u00f5es patrimoniais positivas Enquadramento fiscal de uma opera\u00e7\u00e3o a realizar, mediante a qual uma entidade, cuja atividade consiste na presta\u00e7\u00e3o de servi\u00e7os de sa\u00fade, entrega o im\u00f3vel onde tem prosseguido a sua atividade para realiza\u00e7\u00e3o do capital social de uma outra entidade, cujo objeto consiste na compra e venda de bens imobili\u00e1rios. Na esfera do s\u00f3cio que entra com o im\u00f3vel para a realiza\u00e7\u00e3o da entrada em esp\u00e9cie no capital social da outra sociedade, ocorre uma troca de um bem por outro de natureza diferente, pelo que h\u00e1 lugar ao apuramento da correspondente mais-valia ou menos-valia, que cabe no \u00e2mbito da incid\u00eancia do IRC, sendo essa transfer\u00eancia tratada como uma normal transmiss\u00e3o onerosa. Na \u00f3tica da sociedade benefici\u00e1ria, a entrega do im\u00f3vel para a realiza\u00e7\u00e3o do capital social constitui uma varia\u00e7\u00e3o patrimonial positiva, exclu\u00edda de tributa\u00e7\u00e3o, nos termos da al\u00ednea a) do n.\u00ba 1 do artigo 21.\u00ba do CIRC. (Processo n.\u00ba 2670\/18) Art.\u00ba 23\u00ba \u2013 Gastos e perdas \u201cA declara\u00e7\u00e3o de quita\u00e7\u00e3o, emitida \u2026\t\t<\/p>\n","protected":false},"author":799,"featured_media":334,"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,"_pwl_sage_podcast_buzzsprout_src":"","footnotes":""},"categories":[25,16],"tags":[52,70,187,72,228],"business_type":[135],"context":[],"industry":[],"persona":[51,42],"imagine_tag":[136,155],"coauthors":[504],"class_list":["post-4660","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-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-535442114.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\/4660","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=4660"}],"version-history":[{"count":0,"href":"https:\/\/www.sage.com\/pt-pt\/blog\/api\/wp\/v2\/posts\/4660\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.sage.com\/pt-pt\/blog\/api\/wp\/v2\/media\/334"}],"wp:attachment":[{"href":"https:\/\/www.sage.com\/pt-pt\/blog\/api\/wp\/v2\/media?parent=4660"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.sage.com\/pt-pt\/blog\/api\/wp\/v2\/categories?post=4660"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.sage.com\/pt-pt\/blog\/api\/wp\/v2\/tags?post=4660"},{"taxonomy":"business_type","embeddable":true,"href":"https:\/\/www.sage.com\/pt-pt\/blog\/api\/wp\/v2\/business_type?post=4660"},{"taxonomy":"context","embeddable":true,"href":"https:\/\/www.sage.com\/pt-pt\/blog\/api\/wp\/v2\/context?post=4660"},{"taxonomy":"industry","embeddable":true,"href":"https:\/\/www.sage.com\/pt-pt\/blog\/api\/wp\/v2\/industry?post=4660"},{"taxonomy":"persona","embeddable":true,"href":"https:\/\/www.sage.com\/pt-pt\/blog\/api\/wp\/v2\/persona?post=4660"},{"taxonomy":"imagine_tag","embeddable":true,"href":"https:\/\/www.sage.com\/pt-pt\/blog\/api\/wp\/v2\/imagine_tag?post=4660"},{"taxonomy":"author","embeddable":true,"href":"https:\/\/www.sage.com\/pt-pt\/blog\/api\/wp\/v2\/coauthors?post=4660"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}