{"id":5542,"date":"2020-01-09T10:01:35","date_gmt":"2020-01-09T10:01:35","guid":{"rendered":"https:\/\/www.sage.com\/pt-pt\/blog\/?p=5542"},"modified":"2025-12-03T15:21:51","modified_gmt":"2025-12-03T15:21:51","slug":"orcamento-do-estado-2020-alteracoes-ao-irc-e-ao-iva","status":"publish","type":"post","link":"https:\/\/www.sage.com\/pt-pt\/blog\/orcamento-do-estado-2020-alteracoes-ao-irc-e-ao-iva\/","title":{"rendered":"Or\u00e7amento do Estado 2020: altera\u00e7\u00f5es ao IRC e ao IVA"},"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\/\" 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\tOr\u00e7amento do Estado 2020: altera\u00e7\u00f5es ao IRC e ao IVA\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=\"2020-01-09T10:01:35+00:00\">Janeiro 9, 2020<\/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=\"Or\u00e7amento do Estado 2020: altera\u00e7\u00f5es ao IRC e ao IVA\"\n\t\t\tdata-share-url=\"https:\/\/www.sage.com\/pt-pt\/blog\/orcamento-do-estado-2020-alteracoes-ao-irc-e-ao-iva\/\"\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<h2 class=\"wp-block-heading\" id=\"h-irc\">IRC<\/h2>\n\n\n\n<p><strong>Taxas<\/strong><\/p>\n\n\n\n<p>\u00c9 alterado de \u20ac 15 000 para 25 000 o montante da mat\u00e9ria colet\u00e1vel a que \u00e9 aplic\u00e1vel a taxa de IRC de 17%.<\/p>\n\n\n\n<p><strong>Tributa\u00e7\u00e3o aut\u00f3noma <\/strong><\/p>\n\n\n\n<p>\u00c9 alterado de \u20ac 25 000 para \u20ac 27 500 o limite a que \u00e9 aplic\u00e1vel a taxa de 10% da tributa\u00e7\u00e3o aut\u00f3noma das viaturas ligeiras de passageiros. O desagravamento das taxas de tributa\u00e7\u00e3o aut\u00f3noma at\u00e9 aqui previsto para viaturas ligeiras de passageiros movidas a GPL ou GNV, passa a ser aplic\u00e1vel apenas a estas \u00faltimas.<\/p>\n\n\n\n<p><strong>Regime simplificado <\/strong><\/p>\n\n\n\n<p>\u00c9 alterado de 0,35 para 0,50 o coeficiente aplic\u00e1vel aos rendimentos da explora\u00e7\u00e3o de estabelecimentos de alojamento local na modalidade de moradia ou apartamento, localizados em \u00e1rea de conten\u00e7\u00e3o;<\/p>\n\n\n\n<p><strong>Realiza\u00e7\u00f5es de utilidade social<\/strong><\/p>\n\n\n\n<p>S\u00e3o majorados os gastos suportados com a aquisi\u00e7\u00e3o de passes sociais em benef\u00edcio pessoal do sujeito passivo, para efeitos da determina\u00e7\u00e3o do lucro tribut\u00e1vel, em valor correspondente a 130%.<\/p>\n\n\n\n<p><strong>Rendimentos de direitos de propriedade industrial ou intelectual <\/strong><\/p>\n\n\n\n<p>\u00c9 alargado aos direitos de autor sobre programas de computador o regime dos rendimentos de direitos de propriedade industrial ou intelectual, considerando-os para a determina\u00e7\u00e3o do lucro tribut\u00e1vel em metade do seu valor.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-iva\"><strong>IVA<\/strong><\/h2>\n\n\n\n<p><strong>Exclus\u00f5es do direito \u00e0 dedu\u00e7\u00e3o<\/strong><\/p>\n\n\n\n<p>Passa a ser dedut\u00edvel o IVA relativo a despesas respeitantes a eletricidade utilizada em viaturas el\u00e9tricas ou h\u00edbridas plug-in.<\/p>\n\n\n\n<p><strong>Cr\u00e9ditos de cobran\u00e7a duvidosa ou incobr\u00e1veis: <\/strong><\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li><strong>Regulariza\u00e7\u00e3o a favor do sujeito passivo: <\/strong>\u00c9 reduzido de 24 meses para 12 meses o prazo a partir do qual o cr\u00e9dito se considera como de cobran\u00e7a duvidosa.<\/li>\n\n\n\n<li><strong>Procedimento de regulariza\u00e7\u00e3o: <\/strong>\u00c9 reduzido de 8 meses para 4 meses o prazo m\u00e1ximo para a AT apreciar o pedido de regulariza\u00e7\u00e3o, findo o qual se considera indeferido.<\/li>\n\n\n\n<li><strong>Documenta\u00e7\u00e3o de suporte: <\/strong>Nos casos em que a regulariza\u00e7\u00e3o do imposto n\u00e3o exceda \u20ac 10 000 por declara\u00e7\u00e3o peri\u00f3dica a regulariza\u00e7\u00e3o passa a poder ser certificada tamb\u00e9m por contabilista certificado independente, quando antes tinha de ser por revisor oficial de contas.<\/li>\n<\/ol>\n\n\n\n<p><strong>Altera\u00e7\u00f5es \u00e0 Lista I anexa ao CIVA<\/strong><\/p>\n\n\n\n<p>S\u00e3o feitas algumas altera\u00e7\u00f5es \u00e0 lista I, real\u00e7ando-se pelo aspeto medi\u00e1tico a exclus\u00e3o dos espet\u00e1culos de tauromaquia, que passam a ficar sujeitos \u00e0 taxa normal.<\/p>\n\n\n<div class=\"single-cta\">\n\t<div class=\"single-cta__positioner\">\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\">Receba a newsletter Sage Advice<\/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>Inscreva-se para receber o boletim do Sage\u00a0Advice e receba os conselhos mais recentes diretamente no seu e-mail.<\/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=\"#gate-56228f27-e58f-435b-9b72-a561d684e263\"\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\t\t\t\t\t>Subscrever<\/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=\"1215\" height=\"810\" src=\"https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2023\/10\/GettyImages-1073868226-1215x810.jpg\" class=\"single-cta__image\" alt=\"Rapaz ao telefone no seu escrit\u00f3rio\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2023\/10\/GettyImages-1073868226-1215x810.jpg 1215w\" sizes=\"auto, (min-width: 48em) 33vw, 100vw\" \/>\t\t\t<\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>IRC Taxas \u00c9 alterado de \u20ac 15 000 para 25 000 o montante da mat\u00e9ria colet\u00e1vel a que \u00e9 aplic\u00e1vel a taxa de IRC de 17%. Tributa\u00e7\u00e3o aut\u00f3noma \u00c9 alterado de \u20ac 25 000 para \u20ac 27 500 o limite a que \u00e9 aplic\u00e1vel a taxa de 10% da tributa\u00e7\u00e3o aut\u00f3noma das viaturas ligeiras de [&hellip;]<\/p>\n","protected":false},"author":799,"featured_media":332,"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":[16],"tags":[52,70,228,246,287],"business_type":[2,3,135],"context":[],"industry":[],"persona":[51],"imagine_tag":[136,155],"coauthors":[504],"class_list":["post-5542","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-estrategia-legal-e-processos","tag-contabilidade","tag-cumprir-legislacao","tag-irc","tag-iva","tag-novidades-legais","business_type-pequenas-empresas","business_type-medias-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-533719066.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\/5542","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=5542"}],"version-history":[{"count":0,"href":"https:\/\/www.sage.com\/pt-pt\/blog\/api\/wp\/v2\/posts\/5542\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.sage.com\/pt-pt\/blog\/api\/wp\/v2\/media\/332"}],"wp:attachment":[{"href":"https:\/\/www.sage.com\/pt-pt\/blog\/api\/wp\/v2\/media?parent=5542"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.sage.com\/pt-pt\/blog\/api\/wp\/v2\/categories?post=5542"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.sage.com\/pt-pt\/blog\/api\/wp\/v2\/tags?post=5542"},{"taxonomy":"business_type","embeddable":true,"href":"https:\/\/www.sage.com\/pt-pt\/blog\/api\/wp\/v2\/business_type?post=5542"},{"taxonomy":"context","embeddable":true,"href":"https:\/\/www.sage.com\/pt-pt\/blog\/api\/wp\/v2\/context?post=5542"},{"taxonomy":"industry","embeddable":true,"href":"https:\/\/www.sage.com\/pt-pt\/blog\/api\/wp\/v2\/industry?post=5542"},{"taxonomy":"persona","embeddable":true,"href":"https:\/\/www.sage.com\/pt-pt\/blog\/api\/wp\/v2\/persona?post=5542"},{"taxonomy":"imagine_tag","embeddable":true,"href":"https:\/\/www.sage.com\/pt-pt\/blog\/api\/wp\/v2\/imagine_tag?post=5542"},{"taxonomy":"author","embeddable":true,"href":"https:\/\/www.sage.com\/pt-pt\/blog\/api\/wp\/v2\/coauthors?post=5542"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}