{"id":4717,"date":"2019-02-20T11:21:03","date_gmt":"2019-02-20T11:21:03","guid":{"rendered":"https:\/\/sage-new-clone.local\/pt-pt\/blog\/?p=4703"},"modified":"2025-12-03T15:30:59","modified_gmt":"2025-12-03T15:30:59","slug":"irc-2018-art-43-i","status":"publish","type":"post","link":"https:\/\/www.sage.com\/pt-pt\/blog\/irc-2018-art-43-i\/","title":{"rendered":"IRC \u2013 Informa\u00e7\u00f5es Vinculativas de 2018: Determina\u00e7\u00e3o de Mat\u00e9ria Colet\u00e1vel \u2013 Art.\u00ba 43\u00ba- Realiza\u00e7\u00f5es de utilidade social \u2013 Parte I"},"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 de Mat\u00e9ria Colet\u00e1vel \u2013 Art.\u00ba 43\u00ba- Realiza\u00e7\u00f5es de utilidade social \u2013 Parte I\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=\"2019-02-20T11:21:03+00:00\">Fevereiro 20, 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 de Mat\u00e9ria Colet\u00e1vel \u2013 Art.\u00ba 43\u00ba- Realiza\u00e7\u00f5es de utilidade social \u2013 Parte I\"\n\t\t\tdata-share-url=\"https:\/\/www.sage.com\/pt-pt\/blog\/irc-2018-art-43-i\/\"\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>Neste apontamento apresentamos 3 informa\u00e7\u00f5es das 5 divulgadas em 2018, relativas ao <strong><u>artigo 43\u00ba<\/u><\/strong><u>\u2013 <\/u><strong><u>Realiza\u00e7\u00f5es de utilidade social<\/u><\/strong>:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Enquadramento legal dos <strong><u>gastos suportados com a cantina, incluindo o custo das refei\u00e7\u00f5es, cuja confe\u00e7\u00e3o \u00e9 subcontratada<\/u><\/strong>, no \u00e2mbito do disposto no art.\u00ba 43.\u00ba do CIRC, designadamente, quando se qualifica como \u201drealiza\u00e7\u00e3o de utilidade social\u201d.<\/li>\n\n\n\n<li>O <strong>fornecimento de refei\u00e7\u00f5es aos seus trabalhadores, em instala\u00e7\u00f5es pr\u00f3prias (cantina), configura uma realiza\u00e7\u00e3o de utilidade social expressamente prevista no n.\u00ba 1 do art.\u00ba 43.\u00ba do CIRC <\/strong>e, cumpridos que se encontrem todos os requisitos a\u00ed previstos, os gastos suportados com a manuten\u00e7\u00e3o da aludida cantina, <strong>incluindo a subcontrata\u00e7\u00e3o da confe\u00e7\u00e3o das refei\u00e7\u00f5es, s\u00e3o dedut\u00edveis para efeitos de determina\u00e7\u00e3o do lucro tribut\u00e1vel<\/strong> ao abrigo do art.\u00ba 43.\u00ba do CIRC. (<em>Processo n.\u00ba 2018 003262<\/em>).<\/li>\n\n\n\n<li>Uma empresa que pretende implementar um pacote de medidas de apoio social a todos os colaboradores, designadamente \u201cTickets Inf\u00e2ncia e Tickets Ensino e\/ou Care\u201d. Pretende saber qual o respetivo enquadramento fiscal.<\/li>\n\n\n\n<li>Nos termos do n.\u00ba 2 do art.\u00ba 1.\u00ba daquele <strong>Decreto-Lei n.\u00ba 26\/99, na reda\u00e7\u00e3o dada pela Lei n.\u00ba 82-E\/2014<\/strong>, de 31 de dezembro, os denominados Vales Sociais t\u00eam por fim proporcionar, atrav\u00e9s da constitui\u00e7\u00e3o de fundos, o apoio das entidades empregadoras aos seus trabalhadores que tenham a cargo filhos ou equiparados nas seguintes idades:<\/li>\n<\/ul>\n\n\n\n<ol class=\"wp-block-list\">\n<li>a) Com idade inferior a sete anos \u2013 <strong>vales inf\u00e2ncia<\/strong>;<\/li>\n\n\n\n<li>b) Com idade compreendida entre os sete e os 25 anos \u2013 <strong>vales educa\u00e7\u00e3o<\/strong>.<\/li>\n<\/ol>\n\n\n\n<p>Uma vez que as verbas a atribuir <strong>(Vales inf\u00e2ncia)<\/strong> <strong>a este t\u00edtulo revestem a natureza de rendimento do trabalho dependente, nos termos da al\u00ednea b) do n.\u00ba 3 do art.\u00ba 2.\u00ba do C\u00f3digo do IRS, para efeitos de IRC s\u00e3o considerados como gastos nos termos do art.\u00ba 23.\u00ba do respetivo diploma<\/strong>.<\/p>\n\n\n\n<p>Disp\u00f5e ainda o n.\u00ba 1 do art.\u00ba 10.\u00ba do referido Decreto-Lei, que os encargos suportados pelas entidades empregadoras com o pagamento daqueles Vales Sociais s\u00e3o considerados gastos do per\u00edodo, nos termos do n.\u00ba 9 do art.\u00ba 43.\u00ba do CIRC, o qual, por sua vez disp\u00f5e que \u201cOs gastos referidos no n.\u00ba 1, quando respeitem a creches, lact\u00e1rios e jardins-de-inf\u00e2ncia em benef\u00edcio do pessoal da empresa, seus familiares ou outros s\u00e3o considerados, para efeitos da determina\u00e7\u00e3o do lucro tribut\u00e1vel, em valor correspondente a 140%.\u201d, ou seja, beneficiam de uma majora\u00e7\u00e3o de 40%.<\/p>\n\n\n\n<p>Quanto aos Ticket Ensino <strong>(Vales Educa\u00e7\u00e3o) os mesmos revestem a natureza de rendimentos de trabalho dependente na totalidade, face \u00e0s altera\u00e7\u00f5es introduzidas pela Lei do Or\u00e7amento de Estado para 2018.<\/strong><\/p>\n\n\n\n<p>Quanto aos \u201c<strong>Ticket Care\u201d os mesmos n\u00e3o se encontram previstos no Decreto-Lei n.\u00ba 26\/99, de 28 de janeiro, ao contr\u00e1rio do que sucede com os Vales Inf\u00e2ncia e Vales Educa\u00e7\u00e3o<\/strong>. Acresce que, nos termos em que a entidade equaciona a sua atribui\u00e7\u00e3o (\u201c<em>m\u00e9tricas internas com base em fun\u00e7\u00f5es, antiguidade e atingimento de objetivos<\/em>\u201d), <strong>os mesmos configuram um rendimento de trabalho dependente, enquadr\u00e1vel na al\u00ednea b) do n.\u00ba 3 do art.\u00ba 2.\u00ba do CIRS, pelo que, tamb\u00e9m para efeitos de IRC, poder\u00e3o ser considerados gastos nos termos do art.\u00ba 23.\u00ba do respetivo diploma. (<\/strong><em>Processo n.\u00ba 2018 000508<\/em>).<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Uma associada de um <strong>Fundo de Pens\u00f5es<\/strong> que apresenta um saldo atuarial com superavit e que pretende alocar as contribui\u00e7\u00f5es excedent\u00e1rias a favor de uma associada deficit\u00e1ria. <strong>Pretende-se saber se a aloca\u00e7\u00e3o da contribui\u00e7\u00e3o excedent\u00e1ria pode ser considerada, na esfera da associada superavit\u00e1ria, como um rendimento tribut\u00e1vel e se, na esfera da associada deficit\u00e1ria, pode haver lugar \u00e0 considera\u00e7\u00e3o de um gasto dedut\u00edvel, sujeito aos limites impostos pelo n.\u00ba2 do artigo 43.\u00ba do C\u00f3digo do IRC.<\/strong><\/li>\n\n\n\n<li>Quando a associada com superavit aloca os montantes em excesso \u00e0 associada deficit\u00e1ria <strong>\u00e9, em subst\u00e2ncia, como se procedesse ao resgate desses montantes (como se revertesse para a pr\u00f3pria) e lhos emprestasse, o que significa que, nesse momento, os ganhos potenciais anteriormente registados como varia\u00e7\u00f5es patrimoniais positivas, decorrentes do registo contabil\u00edstico desse superavit, s\u00e3o considerados relevantes para efeitos fiscais, uma vez que, em subst\u00e2ncia, correspondem a um resgate a favor da associada com superavit, sendo a mesma tributada, nesse momento, nos termos do n.\u00ba10 do art.\u00ba43.\u00ba do CIRC<\/strong>. Mas, n\u00e3o ser\u00e1 penalizada se, nos termos do n.\u00ba12 do art.\u00ba43.\u00ba do CIRC, demonstrar que a exist\u00eancia de excesso de fundos foi originada por cessa\u00e7\u00e3o de contratos de trabalho.<\/li>\n<\/ul>\n\n\n\n<p>De igual modo, <strong>na esfera da associada com saldo atuarial negativo, quando esta entidade recebe o valor alocado pela associada superavit\u00e1ria, poderemos considerar que, em subst\u00e2ncia, \u00e9 como se estivesse a fazer uma contribui\u00e7\u00e3o a favor do Fundo de Pens\u00f5es, sendo este gasto dedut\u00edvel \u00e0 luz do disposto na al\u00ednea a) do n.\u00ba2 do art.\u00ba43.\u00ba do CIRC<\/strong>, com os limites a\u00ed estabelecidos, ficando devedora desses mesmos montantes \u00e0 associada superavit\u00e1ria. (<em>Processo n.\u00ba <\/em><em>726\/2016<\/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\/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\/obrigacoes-das-empresas\/\" class=\"post-tags__link button button--secondary\">\n\t\t\t\t\t\t\t\tObriga\u00e7\u00f5es das 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<\/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\tNeste apontamento apresentamos 3 informa\u00e7\u00f5es das 5 divulgadas em 2018, relativas ao artigo 43\u00ba\u2013 Realiza\u00e7\u00f5es de utilidade social: Enquadramento legal dos gastos suportados com a cantina, incluindo o custo das refei\u00e7\u00f5es, cuja confe\u00e7\u00e3o \u00e9 subcontratada, no \u00e2mbito do disposto no art.\u00ba 43.\u00ba do CIRC, designadamente, se se qualifica como \u201drealiza\u00e7\u00e3o de utilidade social\u201d. O fornecimento de refei\u00e7\u00f5es aos seus trabalhadores, em instala\u00e7\u00f5es pr\u00f3prias (cantina), configura uma realiza\u00e7\u00e3o de utilidade social expressamente prevista no n.\u00ba 1 do art.\u00ba 43.\u00ba do CIRC e, cumpridos que se encontrem todos os requisitos a\u00ed previstos, os gastos suportados com a manuten\u00e7\u00e3o da aludida cantina, incluindo a subcontrata\u00e7\u00e3o da confe\u00e7\u00e3o das refei\u00e7\u00f5es, s\u00e3o dedut\u00edveis para efeitos de determina\u00e7\u00e3o do lucro tribut\u00e1vel ao abrigo do art.\u00ba 43.\u00ba do CIRC. (Processo n.\u00ba 2018 003262). Uma empresa que pretende implementar um pacote de medidas de apoio social a todos os colaboradores, designadamente \u201cTickets Inf\u00e2ncia e Tickets Ensino e\/ou Care\u201d. Pretende saber qual o respetivo enquadramento fiscal. Nos termos do n.\u00ba 2 do art.\u00ba 1.\u00ba daquele Decreto-Lei n.\u00ba 26\/99, na reda\u00e7\u00e3o dada pela Lei n.\u00ba 82-E\/2014, de 31 de dezembro, os denominados Vales Sociais t\u00eam por fim proporcionar, atrav\u00e9s da constitui\u00e7\u00e3o de fundos, o apoio das entidades empregadoras aos seus \u2026\t\t<\/p>\n","protected":false},"author":799,"featured_media":203,"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":[25,16],"tags":[52,70,72,228,75],"business_type":[135],"context":[],"industry":[],"persona":[51,42],"imagine_tag":[136,155],"coauthors":[504],"class_list":["post-4717","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-obrigacoes-das-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-527626523_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\/4717","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=4717"}],"version-history":[{"count":0,"href":"https:\/\/www.sage.com\/pt-pt\/blog\/api\/wp\/v2\/posts\/4717\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.sage.com\/pt-pt\/blog\/api\/wp\/v2\/media\/203"}],"wp:attachment":[{"href":"https:\/\/www.sage.com\/pt-pt\/blog\/api\/wp\/v2\/media?parent=4717"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.sage.com\/pt-pt\/blog\/api\/wp\/v2\/categories?post=4717"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.sage.com\/pt-pt\/blog\/api\/wp\/v2\/tags?post=4717"},{"taxonomy":"business_type","embeddable":true,"href":"https:\/\/www.sage.com\/pt-pt\/blog\/api\/wp\/v2\/business_type?post=4717"},{"taxonomy":"context","embeddable":true,"href":"https:\/\/www.sage.com\/pt-pt\/blog\/api\/wp\/v2\/context?post=4717"},{"taxonomy":"industry","embeddable":true,"href":"https:\/\/www.sage.com\/pt-pt\/blog\/api\/wp\/v2\/industry?post=4717"},{"taxonomy":"persona","embeddable":true,"href":"https:\/\/www.sage.com\/pt-pt\/blog\/api\/wp\/v2\/persona?post=4717"},{"taxonomy":"imagine_tag","embeddable":true,"href":"https:\/\/www.sage.com\/pt-pt\/blog\/api\/wp\/v2\/imagine_tag?post=4717"},{"taxonomy":"author","embeddable":true,"href":"https:\/\/www.sage.com\/pt-pt\/blog\/api\/wp\/v2\/coauthors?post=4717"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}