{"id":4669,"date":"2019-02-01T08:45:30","date_gmt":"2019-02-01T08:45:30","guid":{"rendered":"https:\/\/sage-new-clone.local\/pt-pt\/blog\/?p=4602"},"modified":"2025-12-03T15:31:20","modified_gmt":"2025-12-03T15:31:20","slug":"irc-2018-art-6","status":"publish","type":"post","link":"https:\/\/www.sage.com\/pt-pt\/blog\/irc-2018-art-6\/","title":{"rendered":"IRC \u2013 Informa\u00e7\u00f5es Vinculativas de 2018: Incid\u00eancia \u2013 Art.\u00ba 6\u00ba \u2013 Transpar\u00eancia Fiscal e Isen\u00e7\u00f5es \u2013 Art.\u00ba 10\u00ba \u2013 Pessoas Coletivas de Utilidade P\u00fablica e de Solidariedade Social"},"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: Incid\u00eancia \u2013 Art.\u00ba 6\u00ba \u2013 Transpar\u00eancia Fiscal e Isen\u00e7\u00f5es \u2013 Art.\u00ba 10\u00ba \u2013 Pessoas Coletivas de Utilidade P\u00fablica e de Solidariedade Social\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=\"2019-02-01T08:45:30+00:00\">Fevereiro 1, 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: Incid\u00eancia \u2013 Art.\u00ba 6\u00ba \u2013 Transpar\u00eancia Fiscal e Isen\u00e7\u00f5es \u2013 Art.\u00ba 10\u00ba \u2013 Pessoas Coletivas de Utilidade P\u00fablica e de Solidariedade Social\"\n\t\t\tdata-share-url=\"https:\/\/www.sage.com\/pt-pt\/blog\/irc-2018-art-6\/\"\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 apresentamos a informa\u00e7\u00e3o vinculativa relativa ao <strong>art.\u00ba 6\u00ba \u2013 Transpar\u00eancia Fiscal<\/strong> e 2 informa\u00e7\u00f5es relativas ao <strong>art.\u00ba 10\u00ba \u2013 Pessoas Coletivas de Utilidade e de Solidariedade Social<\/strong>:<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-art-\u00ba-6\u00ba-transparencia-fiscal\"><strong>Art.\u00ba 6\u00ba \u2013 Transpar\u00eancia Fiscal<\/strong><\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li>A quest\u00e3o em apre\u00e7o consiste em saber <strong><u>quais as atividades que se consideram como de reserva ou frui\u00e7\u00e3o numa sociedade de simples administra\u00e7\u00e3o de bens para efeitos do regime da transpar\u00eancia fiscal<\/u><\/strong>, bem como, quais os rendimentos a considerar para efeitos de aferir a m\u00e9dia de 50% dos \u00faltimos tr\u00eas anos da totalidade dos rendimentos da sociedade, no sentido de se apurar se est\u00e1 ao n\u00e3o sujeita \u00e0quele regime.<\/li>\n\n\n\n<li><strong><u>Apenas as rendas recebidas de im\u00f3veis pr\u00f3prios, arrendados no \u00e2mbito da atividade da sociedade<\/u><\/strong>, integram o conceito de rendimentos provenientes de administra\u00e7\u00e3o de bens ou valores mantidos como reserva ou para frui\u00e7\u00e3o.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Para aferir a m\u00e9dia de 50% deve-se atender que:<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Rendimentos provenientes da venda de im\u00f3veis<\/strong> adquiridos para revenda no \u00e2mbito da atividade da sociedade, o respetivo rendimento \u00e9 o valor da venda do im\u00f3vel (pre\u00e7o), <strong><u>juros de aplica\u00e7\u00f5es financeiras<\/u><\/strong> (obriga\u00e7\u00f5es), deve ser considerada a totalidade dos rendimentos recebidos a t\u00edtulo de juros (al\u00ednea c) do n.\u00ba 1 do art.\u00ba 20.\u00ba do CIRC) e <strong><u>mais-valias de aplica\u00e7\u00f5es financeiras (obriga\u00e7\u00f5es), incluindo os juros decorridos<\/u><\/strong>, nos termos do art.\u00ba 46.\u00ba e seguintes do CIRC, <strong><u>n\u00e3o s\u00e3o igualmente considerados como provenientes da atividade de administra\u00e7\u00e3o de bens ou valores mantidos como reserva ou para frui\u00e7\u00e3o<\/u><\/strong>.<em> (Processo n.\u00ba 2018000144 \u2013 Art.\u00ba 6\u00ba)<\/em><\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-isencoes-art-\u00ba-10\u00ba-pessoas-coletivas-de-utilidade-publica-e-de-solidariedade-social\"><strong>ISEN\u00c7\u00d4ES \u2013 Art.\u00ba 10\u00ba \u2013 Pessoas Coletivas de Utilidade P\u00fablica e de Solidariedade Social<\/strong><\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li>A quest\u00e3o que se levanta prende-se com o incumprimento de um dos requisitos da isen\u00e7\u00e3o prevista no art.\u00ba 10.\u00ba do C\u00f3digo do IRC (CIRC), por parte de uma associa\u00e7\u00e3o com o estatuto de Institui\u00e7\u00e3o Particular de Solidariedade Social (IPSS).\n<ul class=\"wp-block-list\">\n<li>No caso de uma associa\u00e7\u00e3o com o estatuto de IPSS, isenta de IRC ao abrigo da al\u00ednea b) do n.\u00ba 1 do art.\u00ba 10.\u00ba do CIRC, <strong><u>existindo membros dos \u00f3rg\u00e3os estatut\u00e1rios que passaram a auferir uma remunera\u00e7\u00e3o vari\u00e1vel indexada ao excedente anual gerado pela associa\u00e7\u00e3o, considera-se que deixou de estar verificado o requisito previsto na al\u00ednea c) do n.\u00ba 3 do art.\u00ba 10.\u00ba do CIRC<\/u><\/strong>, pelo que, de acordo com o n.\u00ba 4 do mesmo artigo, \u2013 o qual prev\u00ea que \u201cO n\u00e3o cumprimento dos requisitos referidos nas al\u00edneas a) e c) (\u2026) determina a perda da isen\u00e7\u00e3o, a partir do correspondente per\u00edodo de tributa\u00e7\u00e3o, inclusive.\u201d, \u2013 a entidade perde a isen\u00e7\u00e3o de IRC a partir do correspondente per\u00edodo de tributa\u00e7\u00e3o. .<em> (Processo n.\u00ba 514\/18 \u2013 Art.\u00ba 10\u00ba)<\/em><em>\u00a0<\/em><\/li>\n<\/ul>\n<\/li>\n\n\n\n<li>Interpreta\u00e7\u00e3o de um dos requisitos da isen\u00e7\u00e3o prevista no art.\u00ba 10.\u00ba do C\u00f3digo do IRC (CIRC).\n<ul class=\"wp-block-list\">\n<li>Assim, em princ\u00edpio, <strong><u>se um membro dos \u00f3rg\u00e3os estatut\u00e1rios de uma associa\u00e7\u00e3o com o estatuto de Pessoas Coletiva de Utilidade P\u00fablica (PCUP<\/u><\/strong>), a quem foi reconhecida a isen\u00e7\u00e3o nos termos da al\u00ednea c) do n.\u00ba 1 do art.\u00ba 10.\u00ba do CIRC, <strong><u>prestar servi\u00e7os regulares \u00e0 mesma, como trabalhador independente, e que estejam relacionados com a atividade econ\u00f3mica prosseguida, n\u00e3o se encontra verificado o requisito previsto na al\u00ednea c) do n.\u00ba 3 do mesmo artigo<\/u><\/strong>.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Refira-se, contudo, que a aferi\u00e7\u00e3o do cumprimento, ou n\u00e3o, do requisito em quest\u00e3o depender\u00e1 sempre da aprecia\u00e7\u00e3o do caso concreto.<\/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\/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\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\/legislacao\/\" class=\"post-tags__link button button--secondary\">\n\t\t\t\t\t\t\t\tLegisla\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<\/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-11968 post type-post status-publish format-standard has-post-thumbnail hentry category-estrategia-legal-e-processos tag-cumprir-legislacao tag-legislacao business_type-pequenas-empresas 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-863559022-1440x810.jpg\" class=\"card-post__image\" alt=\"Consultor a conversar animadamente com o seu cliente, ambos a sorrir e a partilhar ideias.\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2022\/04\/GettyImages-863559022-684x384.jpg 684w, https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2022\/04\/GettyImages-863559022-768x432.jpg 768w, https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2022\/04\/GettyImages-863559022-1440x810.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=\"2026-08-25T07:42:38+01:00\">Agosto 25, 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 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\/o-que-e-cae-codigo-atividade-economica\/\"\n\t\t\t\t>\n\t\t\t\n\t\t\tO que \u00e9 o C\u00f3digo de Atividade Econ\u00f3mica (CAE) e como afeta a sua empresa\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\tSaiba o que \u00e9 CAE, como escolher o c\u00f3digo certo e porque \u00e9 crucial para enquadrar fiscalmente a sua empresa e garantir benef\u00edcios legais.\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-14045 post type-post status-publish format-standard has-post-thumbnail hentry category-crescimento-de-negocio-e-clientes tag-contabilidade tag-software business_type-pequenas-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\/e-factoring-sage-50-antecipar-faturas\/\"\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-1282134863-684x384.jpg\" class=\"card-post__image\" alt=\"Empreendedor sorridente no seu neg\u00f3cio\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2022\/04\/GettyImages-1282134863-684x384.jpg 684w, https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2022\/04\/GettyImages-1282134863-768x432.jpg 768w, https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2022\/04\/GettyImages-1282134863-1440x810.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=\"2026-07-24T09:39:07+01:00\">Julho 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\">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\te-Factoring no Sage 50: como antecipar faturas e refor\u00e7ar a tesouraria\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-14038 post type-post status-publish format-standard has-post-thumbnail hentry category-tecnologia-e-inovacao tag-cumprir-legislacao tag-faturacao tag-iva business_type-pequenas-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\/vida-impacto-faturacao-eletronica-reporting-iva-pme\/\"\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-1338373163-684x384.jpg\" class=\"card-post__image\" alt=\"Uma jovem mulher sentada \u00e0 sua secret\u00e1ria, concentrada no seu trabalho, com um computador port\u00e1til \u00e0 sua frente e v\u00e1rios documentos espalhados pela mesa\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2023\/10\/GettyImages-1338373163-684x384.jpg 684w, https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2023\/10\/GettyImages-1338373163-768x512.jpg 768w, https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2023\/10\/GettyImages-1338373163-1215x810.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=\"2026-07-23T08:10:50+01:00\">Julho 23, 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\tViDA para PME: o impacto na fatura\u00e7\u00e3o eletr\u00f3nica e no reporting de IVA\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-14025 post type-post status-publish format-standard has-post-thumbnail hentry category-estrategia-legal-e-processos tag-auditoria tag-cumprir-legislacao tag-impostos business_type-pequenas-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\/preparar-empresa-inspecao-at\/\"\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-1028772240-684x384.jpg\" class=\"card-post__image\" alt=\"Trabalhadores em uma reuni\u00e3o de equipe, discutindo estrat\u00e9gias e colaborando em um ambiente de escrit\u00f3rio.\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2023\/10\/GettyImages-1028772240-684x384.jpg 684w, https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2023\/10\/GettyImages-1028772240-768x512.jpg 768w, https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2023\/10\/GettyImages-1028772240-1215x810.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=\"2026-07-13T09:40:59+01:00\">Julho 13, 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\tComo preparar a sua empresa para uma inspe\u00e7\u00e3o da 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-4 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\"\n>\n\t\t\t<a\n\t\t\tclass=\"card-post__link\"\n\t\t\thref=\"https:\/\/www.sage.com\/pt-pt\/blog\/gestao-tesouraria-pme-fecho-exercicio\/\"\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-1436821731-684x384.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\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=\"2026-07-07T13:44:25+01:00\">Julho 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\">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\tGest\u00e3o de tesouraria e liquidez: Como apoiar as PME na reta final do exerc\u00edcio fiscal\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 a informa\u00e7\u00e3o vinculativa relativa ao art.\u00ba 6\u00ba \u2013 Transpar\u00eancia Fiscal e 2 informa\u00e7\u00f5es relativas ao art.\u00ba 10\u00ba \u2013 Pessoas Coletivas de Utilidade e de Solidariedade Social: Art.\u00ba 6\u00ba \u2013 Transpar\u00eancia Fiscal A quest\u00e3o em apre\u00e7o consiste em saber quais as atividades que se consideram como de reserva ou frui\u00e7\u00e3o numa sociedade de simples administra\u00e7\u00e3o de bens para efeitos do regime da transpar\u00eancia fiscal, bem como, quais os rendimentos a considerar para efeitos de aferir a m\u00e9dia de 50% dos \u00faltimos tr\u00eas anos da totalidade dos rendimentos da sociedade, no sentido de se apurar se est\u00e1 ao n\u00e3o sujeita \u00e0quele regime. Apenas as rendas recebidas de im\u00f3veis pr\u00f3prios, arrendados no \u00e2mbito da atividade da sociedade, integram o conceito de rendimentos provenientes de administra\u00e7\u00e3o de bens ou valores mantidos como reserva ou para frui\u00e7\u00e3o. Para aferir a m\u00e9dia de 50% deve-se atender que: Rendimentos provenientes da venda de im\u00f3veis adquiridos para revenda no \u00e2mbito da atividade da sociedade, o respetivo rendimento \u00e9 o valor da venda do im\u00f3vel (pre\u00e7o), juros de aplica\u00e7\u00f5es financeiras (obriga\u00e7\u00f5es), deve ser considerada a totalidade dos rendimentos recebidos a t\u00edtulo de juros (al\u00ednea c) do n.\u00ba 1 do art.\u00ba 20.\u00ba do CIRC) e mais-valias de \u2026\t\t<\/p>\n","protected":false},"author":799,"featured_media":351,"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":"","_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":"25","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":[52,70,72,228,71],"business_type":[2,135],"context":[],"industry":[],"persona":[51,42],"imagine_tag":[136,155],"coauthors":[504],"class_list":["post-4669","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-impostos","tag-irc","tag-legislacao","business_type-pequenas-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-626621552.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\/4669","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=4669"}],"version-history":[{"count":0,"href":"https:\/\/www.sage.com\/pt-pt\/blog\/api\/wp\/v2\/posts\/4669\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.sage.com\/pt-pt\/blog\/api\/wp\/v2\/media\/351"}],"wp:attachment":[{"href":"https:\/\/www.sage.com\/pt-pt\/blog\/api\/wp\/v2\/media?parent=4669"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.sage.com\/pt-pt\/blog\/api\/wp\/v2\/categories?post=4669"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.sage.com\/pt-pt\/blog\/api\/wp\/v2\/tags?post=4669"},{"taxonomy":"business_type","embeddable":true,"href":"https:\/\/www.sage.com\/pt-pt\/blog\/api\/wp\/v2\/business_type?post=4669"},{"taxonomy":"context","embeddable":true,"href":"https:\/\/www.sage.com\/pt-pt\/blog\/api\/wp\/v2\/context?post=4669"},{"taxonomy":"industry","embeddable":true,"href":"https:\/\/www.sage.com\/pt-pt\/blog\/api\/wp\/v2\/industry?post=4669"},{"taxonomy":"persona","embeddable":true,"href":"https:\/\/www.sage.com\/pt-pt\/blog\/api\/wp\/v2\/persona?post=4669"},{"taxonomy":"imagine_tag","embeddable":true,"href":"https:\/\/www.sage.com\/pt-pt\/blog\/api\/wp\/v2\/imagine_tag?post=4669"},{"taxonomy":"author","embeddable":true,"href":"https:\/\/www.sage.com\/pt-pt\/blog\/api\/wp\/v2\/coauthors?post=4669"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}