{"id":4882,"date":"2019-06-04T09:30:34","date_gmt":"2019-06-04T08:30:34","guid":{"rendered":"https:\/\/www.sage.com\/pt-pt\/blog\/?p=4882"},"modified":"2025-12-03T15:27:40","modified_gmt":"2025-12-03T15:27:40","slug":"irc-2018-anexo-d","status":"publish","type":"post","link":"https:\/\/www.sage.com\/pt-pt\/blog\/irc-2018-anexo-d\/","title":{"rendered":"Declara\u00e7\u00e3o de IRC de 2018 a entregar em 2019 &#8211; Principais Altera\u00e7\u00f5es \u2013 Anexo D"},"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\/\" class=\"entry-header__link\">Estrat\u00e9gia, Legal e Processos<\/a>\t\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t<div class=\"entry-title-wrapper\">\n\t\t\t\t\t<h1 class=\"entry-title\">\n\t\t\t\t\t\tDeclara\u00e7\u00e3o de IRC de 2018 a entregar em 2019 &#8211; Principais Altera\u00e7\u00f5es \u2013 Anexo D\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-675926198_super-1064x810.jpg\" class=\"entry-header__thumbnail-image\" alt=\"Contabilista fazendo contas\" fetchpriority=\"high\" srcset=\"https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2019\/04\/GettyImages-675926198_super-1064x810.jpg 1064w, https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2019\/04\/GettyImages-675926198_super-768x585.jpg 768w, https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2019\/04\/GettyImages-675926198_super-1536x1169.jpg 1536w, https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2019\/04\/GettyImages-675926198_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=\"2019-06-04T09:30:34+01:00\">Junho 4, 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=\"Declara\u00e7\u00e3o de IRC de 2018 a entregar em 2019 &#8211; Principais Altera\u00e7\u00f5es \u2013 Anexo D\"\n\t\t\tdata-share-url=\"https:\/\/www.sage.com\/pt-pt\/blog\/irc-2018-anexo-d\/\"\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\">Este Anexo teve profundas altera\u00e7\u00f5es para o per\u00edodo de 2018, a entregar em 2019. A finalidade deste Anexo consiste em discriminar os Benef\u00edcios Fiscais que as Pessoas Coletivas usufru\u00edram no per\u00edodo a que respeita a declara\u00e7\u00e3o.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Podemos sintetizar <strong>os Benef\u00edcios Fiscais em IRC, do Anexo D da Modelo 22<\/strong>, do seguinte modo:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Isen\u00e7\u00e3o<\/strong> \u2013 Dever\u00e1 ser preenchido o Quadro 3;<\/li>\n\n\n\n<li><strong>Dedu\u00e7\u00f5es ao rendimento<\/strong> \u2013 Dever\u00e1 ser preenchido o Quadro 4;<\/li>\n\n\n\n<li><strong>Dedu\u00e7\u00f5es \u00e0 Mat\u00e9ria Colet\u00e1vel<\/strong> \u2013 Dever\u00e1 ser preenchido o Quadro 11;<\/li>\n\n\n\n<li><strong>Dedu\u00e7\u00f5es \u00e0 Coleta<\/strong> \u2013 Dever\u00e1 ser preenchido o Quadro 7;<\/li>\n\n\n\n<li><strong>Donativos atribu\u00eddos <\/strong>&#8211; Dever\u00e1 ser preenchido o Quadro 8;<\/li>\n\n\n\n<li><strong>Incentivos Fiscais \u00e0 Interioridade<\/strong> &#8211; Dever\u00e1 ser preenchido os Quadros 11 e 11-A;<\/li>\n\n\n\n<li>As SGPS&#8217;s, as Sociedades de Capital de Risco e os Investidores em Capital de Risco devem preencher o Quadro 5 e as Sociedades licenciadas na Zona Franca da Madeira dever\u00e3o preencher o Quadro 6.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Da conjuga\u00e7\u00e3o da s\u00edntese anterior, verifica-se que, para o per\u00edodo de 2016, a informa\u00e7\u00e3o estat\u00edstica que consta do Portal da Finan\u00e7as, \u00e9 seguinte:<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td><\/td><td>N.\u00ba de Declara\u00e7\u00f5es<\/td><td>Valor<\/td><\/tr><tr><td>Dedu\u00e7\u00e3o ao rendimento<\/td><td>32.351<\/td><td>433 Milh\u00f5es de Euros<\/td><\/tr><tr><td>Dedu\u00e7\u00f5es \u00e0 Mat\u00e9ria Colet\u00e1vel<\/td><td>1<\/td><td>70 Mil Euros<\/td><\/tr><tr><td>Dedu\u00e7\u00f5es \u00e0 Coleta<\/td><td>8.345<\/td><td>326 Milh\u00f5es de Euros<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">De seguida continuamos a assinalar \/ alertar as principais altera\u00e7\u00f5es ocorridas Modelo 22, agora no Anexo D:<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">&nbsp;<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-i-quadro-032-isencao-temporaria\"><strong>I \u2013 QUADRO 032 \u2013 ISEN\u00c7\u00c3O TEMPOR\u00c1RIA <\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Foi inserido um novo Campo 317 com a designa\u00e7\u00e3o &#8220;Rendimentos obtidos por entidades de gest\u00e3o florestal (EGF) e unidades de gest\u00e3o florestal (UGF) (art.\u00ba 59.\u00ba-G do EBF)&#8221;<\/p>\n\n\n\n<figure class=\"wp-block-image aligncenter\"><img loading=\"lazy\" decoding=\"async\" width=\"1260\" height=\"331\" src=\"https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2019\/06\/Texto4_imagem2.jpg.png\" alt=\"\" class=\"wp-image-4883\" srcset=\"https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2019\/06\/Texto4_imagem2.jpg.png 1260w, https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2019\/06\/Texto4_imagem2.jpg-768x202.png 768w\" sizes=\"auto, (max-width: 1260px) 100vw, 1260px\" \/><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>&nbsp;<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>&nbsp;<\/strong><\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-ii-quadro-04-deducoes-ao-rendimento\"><strong>II \u2013 QUADRO 04 \u2013 DEDU\u00c7\u00d5ES AO RENDIMENTO <\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Neste quadro foram inseridos dois campos novos &#8211; o Campo 420 com a designa\u00e7\u00e3o &#8220;Majora\u00e7\u00f5es dos gastos e perdas no \u00e2mbito de parcerias de t\u00edtulos de impacto social (art.\u00ba 19.\u00ba-A do EBF)&#8221; e o Campo 421 com a designa\u00e7\u00e3o &#8220;Majora\u00e7\u00f5es dos gastos e perdas relativos a obras de conserva\u00e7\u00e3o e manuten\u00e7\u00e3o dos pr\u00e9dios ou parte de pr\u00e9dios afetos a lojas com hist\u00f3ria reconhecidas pelo munic\u00edpio (art.\u00ba 59.\u00ba-I do EBF)&#8221;.<\/p>\n\n\n\n<figure class=\"wp-block-image aligncenter\"><img loading=\"lazy\" decoding=\"async\" width=\"1277\" height=\"671\" src=\"https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2019\/06\/Texto4_imagem3.jpg.png\" alt=\"\" class=\"wp-image-4884\" srcset=\"https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2019\/06\/Texto4_imagem3.jpg.png 1277w, https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2019\/06\/Texto4_imagem3.jpg-768x404.png 768w\" sizes=\"auto, (max-width: 1277px) 100vw, 1277px\" \/><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">&nbsp;<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-iii-quadro-07-deducoes-a-coleta-beneficios-contratuais-ao-investimento\"><strong>III \u2013 QUADRO 07 \u2013 DEDU\u00c7\u00d5ES \u00c0 COLETA \u2013 BENEFICIOS CONTRATUAIS AO INVESTIMENTO <\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Os campos a seguir assinalados passaram a ter as designa\u00e7\u00f5es:<\/p>\n\n\n\n<figure class=\"wp-block-image aligncenter\"><img loading=\"lazy\" decoding=\"async\" width=\"1258\" height=\"152\" src=\"https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2019\/06\/Texto4_imagem4.jpg.png\" alt=\"\" class=\"wp-image-4885\" srcset=\"https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2019\/06\/Texto4_imagem4.jpg.png 1258w, https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2019\/06\/Texto4_imagem4.jpg-768x93.png 768w\" sizes=\"auto, (max-width: 1258px) 100vw, 1258px\" \/><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Foram criados para as sociedades abrangidas pelo Regime Especial de Tributa\u00e7\u00e3o dos Grupos de Sociedades (<strong>RETGS<\/strong>), os seguintes novos quadros:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>quadro 071 \u2013 A, com a seguinte designa\u00e7\u00e3o &#8220;<strong>RETGS<\/strong> &#8211; INFORMA\u00c7\u00c3O ADICIONAL (a preencher por todas as sociedades que integram o grupo) &#8211; utiliza\u00e7\u00e3o do benef\u00edcio no \u00e2mbito do grupo&#8221; &#8211; <strong>BENEFICIOS FISCAIS CONTRATUAIS<\/strong>;<\/li>\n\n\n\n<li>Quadro 073 \u2013 A, com a seguinte designa\u00e7\u00e3o &#8220;<strong>RETGS<\/strong> &#8211; INFORMA\u00c7\u00c3O ADICIONAL (a preencher por todas as sociedades que integram o grupo) &#8211; utiliza\u00e7\u00e3o do benef\u00edcio no \u00e2mbito do grupo&#8221; <strong>SIFIDE<\/strong>;<\/li>\n\n\n\n<li>Quadro 074 \u2013 A, com a seguinte designa\u00e7\u00e3o &#8220;<strong>RETGS<\/strong> &#8211; INFORMA\u00c7\u00c3O ADICIONAL (a preencher por todas as sociedades que integram o grupo) &#8211; utiliza\u00e7\u00e3o do benef\u00edcio no \u00e2mbito do grupo&#8221; <strong>RFAI<\/strong><\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Os campos a seguir assinalados passaram a ter as designa\u00e7\u00f5es:<\/p>\n\n\n\n<figure class=\"wp-block-image aligncenter\"><img loading=\"lazy\" decoding=\"async\" width=\"1259\" height=\"227\" src=\"https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2019\/06\/Texto4_imagem5.jpg.png\" alt=\"\" class=\"wp-image-4886\" srcset=\"https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2019\/06\/Texto4_imagem5.jpg.png 1259w, https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2019\/06\/Texto4_imagem5.jpg-768x138.png 768w\" sizes=\"auto, (max-width: 1259px) 100vw, 1259px\" \/><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<figure class=\"wp-block-image aligncenter\"><img loading=\"lazy\" decoding=\"async\" width=\"1256\" height=\"774\" src=\"https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2019\/06\/Texto4_imagem6.jpg.png\" alt=\"\" class=\"wp-image-4887\" srcset=\"https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2019\/06\/Texto4_imagem6.jpg.png 1256w, https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2019\/06\/Texto4_imagem6.jpg-768x473.png 768w\" sizes=\"auto, (max-width: 1256px) 100vw, 1256px\" \/><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">&nbsp;<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-iv-quadro-09-incentivos-fiscais-sujeitos-a-regra-de-minimis\"><strong>IV \u2013 QUADRO 09 \u2013 INCENTIVOS FISCAIS SUJEITOS \u00c0 REGRA DE MINIMIS <\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Foi inserido um novo Campo 904-E com a designa\u00e7\u00e3o &#8220;Derrama municipal (art.\u00ba 18.\u00ba, n.\u00ba 25 da Lei n.\u00ba73\/2013, de 3 de setembro)&#8221;.<\/p>\n\n\n\n<figure class=\"wp-block-image aligncenter\"><img loading=\"lazy\" decoding=\"async\" width=\"1101\" height=\"462\" src=\"https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2019\/06\/Texto4_imagem7.jpg.png\" alt=\"\" class=\"wp-image-4888\" srcset=\"https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2019\/06\/Texto4_imagem7.jpg.png 1101w, https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2019\/06\/Texto4_imagem7.jpg-768x322.png 768w\" sizes=\"auto, (max-width: 1101px) 100vw, 1101px\" \/><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<div class=\"single-cta\">\n\t<div class=\"single-cta__positioner on-scroll-highlight__target\">\n\t\t<div class=\"single-cta__wrapper has-dark-background-color\">\n\t\t\t<div class=\"single-cta__content\">\n\t\t\t\t\t\t\t\t<h2 class=\"single-cta__title h3\">Sage for Accountants<\/h2>\n\n\t\t\t\t\t\t\t\t\t<div class=\"single-cta__description\">\n\t\t\t\t\t\t<p>Informa\u00e7\u00e3o e inova\u00e7\u00e3o em tempo real: a contabilidade do futuro. Aumente a efici\u00eancia do seu neg\u00f3cio de Contabilidade, com automatiza\u00e7\u00e3o de tarefas morosas. Ganhe a possibilidade de trabalhar \u00e0 dist\u00e2ncia e escolha a solu\u00e7\u00e3o mais adequada \u00e0 sua situa\u00e7\u00e3o.<\/p>\n\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a\n\t\t\t\t\t\thref=\"https:\/\/www.sage.com\/pt-pt\/contabilistas\/sage-for-accountants\/\"\n\t\t\t\t\t\tclass=\"single-cta__button button button--primary\"\n\t\t\t\t\t\t\t\t\t\t\t\t\tid=\"cta-id-4879\"\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\tdata-button-location=\"cta_box\"\n\t\t\t\t\t\t\t\t\t\t\t>Descubra mais<\/a>\n\t\t\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<\/div>\n\n\t\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-685899594-1-1064x810.jpg\" class=\"single-cta__image\" alt=\"Contabilista sentada em secret\u00e1ria\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2019\/04\/GettyImages-685899594-1-1064x810.jpg 1064w\" sizes=\"auto, (min-width: 48em) 33vw, 100vw\" \/>\t\t\t<\/div>\n<\/div>\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\/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\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-14257 post type-post status-publish format-standard has-post-thumbnail hentry category-estrategia-legal-e-processos tag-fecho-de-contas tag-irc 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\/2024\/03\/Sage_BrandShootNC_Feb2024_Accountants_0437-1215x810.jpg\" class=\"card-post__image\" alt=\"Uma assessora conversando com o seu cliente, discutindo estrat\u00e9gias e solu\u00e7\u00f5es personalizadas para o seu neg\u00f3cio.\" loading=\"lazy\" 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\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=\"2026-10-15T09:29:16+01:00\">Outubro 15, 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\/tributacao-autonoma-derrama-municipal-estadual\/\"\n\t\t\t\t>\n\t\t\t\n\t\t\tTributa\u00e7\u00e3o aut\u00f3noma e derrama municipal: o que rever antes do fecho do exerc\u00edcio de 2026\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 rever na tributa\u00e7\u00e3o aut\u00f3noma, derrama municipal e derrama estadual antes do fecho do exerc\u00edcio de 2026.\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-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\"\n>\n\t\t\t<a\n\t\t\tclass=\"card-post__link\"\n\t\t\thref=\"https:\/\/www.sage.com\/pt-pt\/blog\/simplificacao-ciclo-contributivo\/\"\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-612854434-684x384.jpg\" class=\"card-post__image\" alt=\"Um grupo de pessoas numa sala de reuni\u00f5es moderna, discutindo e colaborando em torno de uma mesa. Tr\u00eas delas est\u00e3o sentadas e uma est\u00e1 de p\u00e9, apresentando algo num quadro branco. A mesa est\u00e1 coberta com port\u00e1teis, documentos e canetas. 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\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=\"2026-10-08T12:24:38+01:00\">Outubro 8, 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\tSimplifica\u00e7\u00e3o do Ciclo Contributivo: o que muda e como preparar-se para 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-2 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-3 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-4 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\t\t\t<\/div>\n\t\t\t<\/div>\n<\/section>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Este Anexo teve profundas altera\u00e7\u00f5es para o per\u00edodo de 2018, a entregar em 2019. A finalidade deste Anexo consiste em discriminar os Benef\u00edcios Fiscais que as Pessoas Coletivas usufru\u00edram no per\u00edodo a que respeita a declara\u00e7\u00e3o. Podemos sintetizar os Benef\u00edcios Fiscais em IRC, do Anexo D da Modelo 22, do seguinte modo: Da conjuga\u00e7\u00e3o da [&hellip;]<\/p>\n","protected":false},"author":799,"featured_media":274,"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":"16","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":[25,16,24],"tags":[70,187,72,228,71],"business_type":[135],"context":[],"industry":[],"persona":[51,42],"imagine_tag":[136,155],"coauthors":[504],"class_list":["post-4882","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-cumprir-legislacao-em-vigor","category-estrategia-legal-e-processos","category-processos-do-negocio","tag-cumprir-legislacao","tag-empresas","tag-impostos","tag-irc","tag-legislacao","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-675926198_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\/4882","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=4882"}],"version-history":[{"count":0,"href":"https:\/\/www.sage.com\/pt-pt\/blog\/api\/wp\/v2\/posts\/4882\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.sage.com\/pt-pt\/blog\/api\/wp\/v2\/media\/274"}],"wp:attachment":[{"href":"https:\/\/www.sage.com\/pt-pt\/blog\/api\/wp\/v2\/media?parent=4882"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.sage.com\/pt-pt\/blog\/api\/wp\/v2\/categories?post=4882"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.sage.com\/pt-pt\/blog\/api\/wp\/v2\/tags?post=4882"},{"taxonomy":"business_type","embeddable":true,"href":"https:\/\/www.sage.com\/pt-pt\/blog\/api\/wp\/v2\/business_type?post=4882"},{"taxonomy":"context","embeddable":true,"href":"https:\/\/www.sage.com\/pt-pt\/blog\/api\/wp\/v2\/context?post=4882"},{"taxonomy":"industry","embeddable":true,"href":"https:\/\/www.sage.com\/pt-pt\/blog\/api\/wp\/v2\/industry?post=4882"},{"taxonomy":"persona","embeddable":true,"href":"https:\/\/www.sage.com\/pt-pt\/blog\/api\/wp\/v2\/persona?post=4882"},{"taxonomy":"imagine_tag","embeddable":true,"href":"https:\/\/www.sage.com\/pt-pt\/blog\/api\/wp\/v2\/imagine_tag?post=4882"},{"taxonomy":"author","embeddable":true,"href":"https:\/\/www.sage.com\/pt-pt\/blog\/api\/wp\/v2\/coauthors?post=4882"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}