{"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\">\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 class=\"col col-8 col-lg-4 entry-header__image\">\n\t\t\t<figure class=\"entry-header__thumbnail js-hero-section\">\n\t\t\t\t<img decoding=\"async\" width=\"1064\" height=\"810\" src=\"https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2019\/04\/GettyImages-527626523_super-1064x810.jpg\" class=\"entry-header__thumbnail-image\" alt=\"Contabilistas a apontar para computador\" fetchpriority=\"high\" srcset=\"https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2019\/04\/GettyImages-527626523_super-1064x810.jpg 1064w, https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2019\/04\/GettyImages-527626523_super-768x585.jpg 768w, https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2019\/04\/GettyImages-527626523_super-1536x1169.jpg 1536w, https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2019\/04\/GettyImages-527626523_super.jpg 1675w\" sizes=\"(max-width: 1064px) 100vw, 1064px\" \/>\t\t\t<\/figure>\n\t\t<\/div>\n\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=\"2019-02-20T11:21:03+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 class=\"wp-block-paragraph\">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 class=\"wp-block-paragraph\">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 class=\"wp-block-paragraph\">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 class=\"wp-block-paragraph\">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 class=\"wp-block-paragraph\">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 class=\"wp-block-paragraph\">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-13329 post type-post status-publish format-standard has-post-thumbnail hentry category-estrategia-legal-e-processos tag-contabilidade tag-cumprir-legislacao tag-empresas business_type-pequenas-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=\"939\" height=\"810\" src=\"https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2023\/10\/GettyImages-612854434-939x810.jpg\" class=\"card-post__image\" alt=\"Um grupo de pessoas numa sala de reuni\u00f5es moderna, discutindo e colaborando em torno de uma mesa. 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A sala \u00e9 iluminada por luz natural que entra atrav\u00e9s de grandes janelas, criando um ambiente profissional e din\u00e2mico.\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2023\/10\/GettyImages-612854434-684x384.jpg 684w, https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2023\/10\/GettyImages-612854434-768x662.jpg 768w, https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2023\/10\/GettyImages-612854434-939x810.jpg 939w\" 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=\"2026-10-08T12:24:38+01:00\">Outubro 8, 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\/simplificacao-ciclo-contributivo\/\"\n\t\t\t\t>\n\t\t\t\n\t\t\tSimplifica\u00e7\u00e3o do Ciclo Contributivo: o que muda e como preparar-se para 2027\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\tA Simplifica\u00e7\u00e3o do Ciclo Contributivo substitui a DMR e muda a rela\u00e7\u00e3o das empresas com a Seguran\u00e7a Social. Saiba o que muda.\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-4401 post type-post status-publish format-standard has-post-thumbnail hentry category-estrategia-legal-e-processos tag-faturacao tag-financas tag-gestao-empresas tag-legislacao tag-obrigacoes-das-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\/o-que-e-ficheiro-saft\/\"\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-665473133_super-e1576868171990-684x384.jpg\" class=\"card-post__image\" alt=\"Homens de neg\u00f3cios em reuni\u00e3o\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2019\/04\/GettyImages-665473133_super-e1576868171990-684x384.jpg 684w, https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2019\/04\/GettyImages-665473133_super-e1576868171990-768x584.jpg 768w, https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2019\/04\/GettyImages-665473133_super-e1576868171990-1065x810.jpg 1065w\" sizes=\"auto, (min-width: 48em) 250px, (min-width: 30em) 100vw, 100vw\" \/>\t\t\t\n\t\t\t\n\t\t\t\t\t<\/figure>\n\n\t\t\n\t\t\t\t\t<div class=\"card-post__meta\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"posted-on \"><time class=\"entry-date published\" datetime=\"2026-09-16T07:09:04+01:00\">Setembro 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\tSAF-T em Portugal: o que \u00e9, como comunicar e qual a rela\u00e7\u00e3o com a fatura\u00e7\u00e3o eletr\u00f3nica\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-11525 post type-post status-publish format-standard has-post-thumbnail hentry category-estrategia-legal-e-processos tag-irc tag-irs tag-legislacao tag-obrigacoes-das-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\/guia-pratico-dos-pagamentos-por-conta-do-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\/2022\/04\/GettyImages-1138451009-684x384.jpg\" class=\"card-post__image\" alt=\"Dois colegas de trabalho em frente a uma apresenta\u00e7\u00e3o com post-its, colaborando e discutindo ideias\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2022\/04\/GettyImages-1138451009-684x384.jpg 684w, https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2022\/04\/GettyImages-1138451009-768x432.jpg 768w, https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2022\/04\/GettyImages-1138451009-1440x810.jpg 1440w\" sizes=\"auto, (min-width: 48em) 250px, (min-width: 30em) 100vw, 100vw\" \/>\t\t\t\n\t\t\t\n\t\t\t\t\t<\/figure>\n\n\t\t\n\t\t\t\t\t<div class=\"card-post__meta\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"posted-on \"><time class=\"entry-date published\" datetime=\"2026-09-14T11:55:23+01:00\">Setembro 14, 2026<\/time><\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"reading-time\">10 minutos de leitura<\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\n\t\t<p class=\"card-post__title h5\">\n\t\t\tPagamentos por conta em 2026: prazos, c\u00e1lculo e diferen\u00e7as entre IRS e IRC\t\t<\/p>\n\n\t\t\t<\/a>\n\t\n\t\n\t\t\n\t\n\t<\/article>\n\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\t<div class=\"col col-6 col-lg-3 card-grid__item\">\n\t\t\t\t\t\t<article\n\t\tclass=\"card-post related-post related-post-3 post-14185 post type-post status-publish format-standard has-post-thumbnail hentry category-estrategia-legal-e-processos tag-cumprir-legislacao tag-iva tag-legislacao business_type-contabilistas\"\n>\n\t\t\t<a\n\t\t\tclass=\"card-post__link\"\n\t\t\thref=\"https:\/\/www.sage.com\/pt-pt\/blog\/novo-modelo-declaracao-iva\/\"\n\t\t\t\t\t>\n\t\t\t<figure class=\"card-post__media\">\n\t\t\t\t\t\t\t<img decoding=\"async\" width=\"684\" height=\"384\" src=\"https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2026\/09\/BrandShoot-UK_Apr2026_Midsize-Discrete-Manufacturing_2316_LOW-684x384.jpg\" class=\"card-post__image\" alt=\"Duas pessoas a conversar de p\u00e9 num escrit\u00f3rio moderno, junto a uma mesa de trabalho e em frente a uma parede de vidro.\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2026\/09\/BrandShoot-UK_Apr2026_Midsize-Discrete-Manufacturing_2316_LOW-684x384.jpg 684w, https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2026\/09\/BrandShoot-UK_Apr2026_Midsize-Discrete-Manufacturing_2316_LOW-768x512.jpg 768w, https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2026\/09\/BrandShoot-UK_Apr2026_Midsize-Discrete-Manufacturing_2316_LOW-1215x810.jpg 1215w\" sizes=\"auto, (min-width: 48em) 250px, (min-width: 30em) 100vw, 100vw\" \/>\t\t\t\n\t\t\t\n\t\t\t\t\t<\/figure>\n\n\t\t\n\t\t\t\t\t<div class=\"card-post__meta\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"posted-on \"><time class=\"entry-date published\" datetime=\"2026-09-10T09:58:00+01:00\">Setembro 10, 2026<\/time><\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"reading-time\">9 minutos de leitura<\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\n\t\t<p class=\"card-post__title h5\">\n\t\t\tNovo modelo da declara\u00e7\u00e3o peri\u00f3dica do IVA: o que muda em 2026 e em 2027\t\t<\/p>\n\n\t\t\t<\/a>\n\t\n\t\n\t\t\n\t\n\t<\/article>\n\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\t<div class=\"col col-6 col-lg-3 card-grid__item\">\n\t\t\t\t\t\t<article\n\t\tclass=\"card-post related-post related-post-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 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":{"_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":[52,70,72,228,75],"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}]}}