{"id":5567,"date":"2020-01-28T10:34:04","date_gmt":"2020-01-28T10:34:04","guid":{"rendered":"https:\/\/www.sage.com\/pt-pt\/blog\/?p=5567"},"modified":"2025-12-03T15:21:16","modified_gmt":"2025-12-03T15:21:16","slug":"irc-informacoes-parte-ii","status":"publish","type":"post","link":"https:\/\/www.sage.com\/pt-pt\/blog\/irc-informacoes-parte-ii\/","title":{"rendered":"IRC \u2013 Informa\u00e7\u00f5es Vinculativas de 2019 (parte II)"},"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\tIRC \u2013 Informa\u00e7\u00f5es Vinculativas de 2019 (parte II)\t\t\t\t\t<\/h1>\n\t\t\t\t<\/div>\n\n\t\t\t\t\t\t\t\t\t<p class=\"entry-header__description\">\n\t\t\t\t\t\t\t\t\t\t\t<\/p>\n\t\t\t\t\n\t\t\t\t\n\t\t\t\t\n\t\t\t<\/div>\n\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t<\/div>\n\t\t<div class=\"single-post-details container\">\n\t\t<div class=\"col\">\n\t\t\t<span class=\"posted-on \">Publicado em <time class=\"entry-date published\" datetime=\"2020-01-28T10:34:04+00:00\">Janeiro 28, 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=\"IRC \u2013 Informa\u00e7\u00f5es Vinculativas de 2019 (parte II)\"\n\t\t\tdata-share-url=\"https:\/\/www.sage.com\/pt-pt\/blog\/irc-informacoes-parte-ii\/\"\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-transparencia-fiscal-nbsp\"><strong>Transpar\u00eancia Fiscal <\/strong><strong>&nbsp;<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>II \u2013 Incid\u00eancia<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>II.1.3 \u2013 Transpar\u00eancia Fiscal<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Em 2019 a AT divulgou 5 Informa\u00e7\u00f5es Vinculativas (PIV) sobre o art.\u00ba 6\u00ba do CIRC \u2013 Transpar\u00eancia Fiscal. Os assuntos abordados nestes PIV`s foram os seguintes:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Media\u00e7\u00e3o Imobili\u00e1ria;<\/li>\n\n\n\n<li>Sociedade de profissionais &#8211; atividade de servi\u00e7os administrativos e contabilidade;<\/li>\n\n\n\n<li>Sujei\u00e7\u00e3o a <a href=\"https:\/\/www.sage.com\/pt-pt\/blog\/pagamento-especial-conta\/\">PEC<\/a> ap\u00f3s altera\u00e7\u00e3o de regime de transpar\u00eancia fiscal para regime geral;<\/li>\n\n\n\n<li>Transpar\u00eancia Fiscal\/Regime simplificado de determina\u00e7\u00e3o da mat\u00e9ria colet\u00e1vel;<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>II.1.3.1 \u2013 Media\u00e7\u00e3o Imobili\u00e1ria<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Sobre a Media\u00e7\u00e3o Imobili\u00e1ria devem ser consultadas as Informa\u00e7\u00e3o Vinculativas divulgadas a 29 de mar\u00e7o de 2019 e a 10 de dezembro de 2019.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Na primeira PIV a AT decidiu que:<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">No caso em an\u00e1lise, <strong>o s\u00f3cio \u00fanico da sociedade, detentor da totalidade do capital social, exerce, atrav\u00e9s da sociedade, a atividade de Angariador e de Mediador Imobili\u00e1rio, tal como estas atividades se encontram definidas nos termos dos Arts. 2\u00ba e 4\u00ba do DL 211\/2004, de 20 de agosto, as quais s\u00e3o atividades profissionais especificamente previstas na lista de atividades a que alude o artigo 151\u00ba do C\u00f3digo do IRS<\/strong>, designadamente Comissionista sob o n\u00ba 13191 e Mediador Imobili\u00e1rio sob o n\u00ba 1330, e que representam a totalidade dos rendimentos da sociedade.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Desta forma, os pressupostos encontram-se verificados, e a sociedade, por preencher o conceito de sociedade de profissionais, de acordo com o disposto no Art. 6\u00ba do CIRC, n\u00ba 4, al\u00ednea a), subal\u00ednea 2, encontra-se sujeita ao regime de transpar\u00eancia fiscal<\/strong>, por verifica\u00e7\u00e3o cumulativa de todos os seus requisitos legais (<em>Processo 482 \/ 2019 \u2013 PIV n\u00ba 15 006, Despacho de 2019 \/ 03 \/ 04<\/em>).<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Na segunda PIV a decis\u00e3o foi que:<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">No caso concreto, <strong>a entidade informou que desenvolvia a atividade de gest\u00e3o de arrendamentos de longa dura\u00e7\u00e3o, em nome e por conta de clientes, e prestava servi\u00e7os de apoio aos seus clientes na resolu\u00e7\u00e3o de pequenos problemas e pequenas repara\u00e7\u00f5es nos im\u00f3veis cuja gest\u00e3o tem a seu cargo. Acrescentou, tamb\u00e9m, que os im\u00f3veis que administrava n\u00e3o eram im\u00f3veis pr\u00f3prios, mas de clientes<\/strong>.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Como os im\u00f3veis administrados n\u00e3o eram propriedade da sociedade, n\u00e3o poderiam considerar-se os rendimentos que da\u00ed auferia como provenientes de bens mantidos como reserva ou para frui\u00e7\u00e3o, pelo que n\u00e3o se encontrava preenchido o requisito constante da parte final da al\u00ednea b) do n.\u00ba 4 do artigo 6.\u00ba do C\u00f3digo do IRC e, consequentemente, n\u00e3o poderia classificar-se como sociedade de administra\u00e7\u00e3o de bens. <strong>Assim, uma vez que a entidade n\u00e3o se considerava sociedade de profissionais ou sociedade de administra\u00e7\u00e3o de bens, o regime de transpar\u00eancia fiscal estabelecido no artigo 6.\u00ba do C\u00f3digo do IRC n\u00e3o lhe seria aplic\u00e1vel<\/strong>. (<em>Processo 2019 002222, PIV n.\u00ba 15756<\/em> <em>sancionado por Despacho de 30 de outubro de 2019).<\/em><\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>II.1.3.2 \u2013 Sociedade de profissionais &#8211; atividade de servi\u00e7os administrativos e contabilidade<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Sobre a <strong>Atividade de Servi\u00e7os Administrativos e Contabilidade<\/strong> deve ser consultada a Informa\u00e7\u00e3o Vinculativas divulgada a 9 de dezembro de 2019.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Neste caso pretendia-se saber o enquadramento fiscal de uma sociedade a constituir com a seguinte estrutura societ\u00e1ria:<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">&#8211; A S\u00f3cia titular de <strong>85% do capital social, contabilista certificada<\/strong> ir\u00e1 exercer a atividade atrav\u00e9s da empresa;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">&#8211; A s\u00f3cia que ir\u00e1 deter <strong>10% do capital social, contabilista certificada<\/strong>, ir\u00e1 exercer tamb\u00e9m a atividade na empresa;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">&#8211; <strong>A s\u00f3cia titular de 5% do capital social, a qual n\u00e3o \u00e9 profissional liberal<\/strong>, exercer\u00e1 atividade de apoio \u00e0 atividade da empresa. <strong>A sociedade exercer\u00e1 a t\u00edtulo principal a atividade de contabilidade, consultadoria e, secundariamente, a atividade de servi\u00e7os administrativos<\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">A decis\u00e3o para esta situa\u00e7\u00e3o foi a seguinte:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Os rendimentos provenientes da atividade principal resultam especificamente de atividades previstas na tabela anexa ao artigo 151.\u00ba do CIRS, e ir\u00e3o atingir mais de 75% do total dos rendimentos da sociedade pelo que estar\u00e1 preenchido tamb\u00e9m o requisito do m\u00ednimo de rendimento previsto na primeira parte da subal\u00ednea 2) da al\u00ednea a) do n.\u00ba 4 do artigo 6.\u00ba do C\u00f3digo do IRC ficando a futura sociedade enquadrada no regime de transpar\u00eancia fiscal<\/strong>.<\/li>\n\n\n\n<li><strong>A atividade de servi\u00e7os administrativos desenvolvida a t\u00edtulo secund\u00e1rio pela sociedade n\u00e3o releva para o enquadramento uma vez que a atividade principal cai no \u00e2mbito da CAE 69200, correspondendo especificamente na tabela anexa ao artigo 151.\u00ba do CIRS aos c\u00f3digos 4012 e 4015. <\/strong><em>(Processo 2017 2452 &#8211; PIV 12370, sancionado por despacho de 2017-11-07).<\/em><\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><strong><br>\nII.1.3.3 \u2013 Sujei\u00e7\u00e3o a PEC<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Dever\u00e1 uma sociedade enquadrada no Regime de Transpar\u00eancia Fiscal efetuar o Pagamento Especial por Conta? A resposta a esta quest\u00e3o poder\u00e1 ser consultada na Informa\u00e7\u00e3o Vinculativas divulgada a 9 de dezembro de 2019.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Na sequ\u00eancia da <strong>altera\u00e7\u00e3o do contrato de sociedade constata-se que em dezembro de 2016<\/strong>, a sociedade <strong>passou de unipessoal por quotas a sociedade por quotas com o capital social, atualmente, distribu\u00eddo por dois s\u00f3cios, sendo que o s\u00f3cio profissional det\u00e9m 74%<\/strong>. <strong>Nestas condi\u00e7\u00f5es, a sociedade n\u00e3o re\u00fane os requisitos de enquadramento na transpar\u00eancia fiscal<\/strong> nem nos termos da subal\u00ednea 2) da al\u00ednea a) do n.\u00ba 4 do artigo 6.\u00ba do CIRC nem nos termos da subal\u00ednea 1) da mesma al\u00ednea.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">A decis\u00e3o para esta situa\u00e7\u00e3o foi a seguinte:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Assim, no per\u00edodo de tributa\u00e7\u00e3o de 2016 a entidade requerente fica enquadrada no regime geral sendo que o pagamento especial por conta relativo a este per\u00edodo \u00e9 devido e a sua falta \u00e9 sujeita a juros compensat\u00f3rios e coima. <\/strong><em>(Processo 2017 1130 \u2013 PIV 11386, sancionado por Despacho de 2017-08-31).<\/em><\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>II.1.3.4 \u2013 Regime Simplificado<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">A Informa\u00e7\u00e3o Vinculativa divulgada a 23 de setembro de 2019 veio questionar a AT sobre a possibilidade de aplica\u00e7\u00e3o do regime simplificado de determina\u00e7\u00e3o da mat\u00e9ria colet\u00e1vel em IRC a uma sociedade abrangida pela Transpar\u00eancia Fiscal.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">A atividade desenvolvida, a que corresponde o CAE 32502 \u2013 Fabrica\u00e7\u00e3o de Material Ortop\u00e9dico e Pr\u00f3teses e de Instrumentos M\u00e9dico-Cir\u00fargicos, faz parte da lista de atividades a que se refere o art.\u00ba 151.\u00ba do CIRS, publicada pela Portaria n.\u00ba 1011\/2001, de 21 de agosto \u2013 \u201c5-Enfermeiros, parteiras e outros t\u00e9cnicos param\u00e9dicos\u201d \u2013 \u201c5019 \u2013 Outros t\u00e9cnicos param\u00e9dicos\u201d, pelo que, <strong>desenvolvendo o seu \u00fanico s\u00f3cio essa mesma atividade atrav\u00e9s da sociedade, a mesma ficar\u00e1 enquadrada no regime de transpar\u00eancia fiscal<\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">A decis\u00e3o para esta situa\u00e7\u00e3o foi a seguinte:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Uma vez que a sociedade se enquadra no regime de transpar\u00eancia fiscal, <u>n\u00e3o pode ser tributada pelo regime simplificado de determina\u00e7\u00e3o da mat\u00e9ria colet\u00e1vel<\/u><\/strong>, porque para esse efeito, n\u00e3o pode estar sujeita a um regime especial de tributa\u00e7\u00e3o, de acordo com o n.\u00ba 1 do art.\u00ba 86.\u00ba- A do CIRC. <em>(Processo 2647\/2018, PIV 14093, Despacho 2018-09-21).<\/em><\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Conhe\u00e7a as outras Informa\u00e7\u00f5es Vinculativas de 2019 &#8211; IRC:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><a href=\"https:\/\/www.sage.com\/pt-pt\/blog\/irc-informacoes-vinculativas-de-2019\/\">IRC \u2013 Informa\u00e7\u00f5es Vinculativas de 2019<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/www.sage.com\/pt-pt\/blog\/irc-insencoes\/\">IRC \u2013 Informa\u00e7\u00f5es Vinculativas de 2019 \u2013 Isen\u00e7\u00f5es<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/www.sage.com\/pt-pt\/blog\/irc-determinacao-da-materia-coletavel\/\">IRC \u2013 Informa\u00e7\u00f5es Vinculativas de 2019 &#8211; Determina\u00e7\u00e3o da mat\u00e9ria colet\u00e1vel<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/www.sage.com\/pt-pt\/blog\/irc-informacoes-vinculativas-v\/\">IRC \u2013 Informa\u00e7\u00f5es Vinculativas de 2019 \u2013 Determina\u00e7\u00e3o da mat\u00e9ria colet\u00e1vel Contratos de Constru\u00e7\u00e3o<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/www.sage.com\/pt-pt\/blog\/irc-informacoes-vinculativas-de-2019-determinacao-da-materia-coletavel-gastos-e-perdas\/\">IRC \u2013 Informa\u00e7\u00f5es Vinculativas de 2019 \u2013 Determina\u00e7\u00e3o da mat\u00e9ria colet\u00e1vel Gastos e Perdas<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/www.sage.com\/pt-pt\/blog\/irc-informacoes-vinculativas-de-2019-determinacao-de-materia-coletavel-variacoes-patrimoniais-negativas\/\">IRC &#8211; Informa\u00e7\u00f5es Vinculativas de 2019 &#8211; Determina\u00e7\u00e3o da mat\u00e9ria colet\u00e1vel Varia\u00e7\u00f5es Patrimoniais Negativas<\/a><\/li>\n\n\n\n<li><span class=\"s1\"><span class=\"s1\"><a href=\"https:\/\/www.sage.com\/pt-pt\/blog\/irc-informacoes-vinculativas-de-2019-parte-viii\/\">IRC &#8211; Informa\u00e7\u00f5es Vinculativas de 2019 &#8211; Determina\u00e7\u00e3o da mat\u00e9ria colet\u00e1vel Realiza\u00e7\u00f5es de Utilidade Pessoal<\/a><\/span><\/span><\/li>\n\n\n\n<li><span class=\"s1\"><span class=\"s1\"><a href=\"https:\/\/www.sage.com\/pt-pt\/blog\/irc-informacoes-vinculativas-de-2019-parte-ix\/\">IRC &#8211; Informa\u00e7\u00f5es Vinculativas de 2019 &#8211; Determina\u00e7\u00e3o da mat\u00e9ria colet\u00e1vel Conceitos de Mais-Valias e Menos-Valias<\/a><\/span><\/span><\/li>\n\n\n\n<li><a href=\"https:\/\/www.sage.com\/pt-pt\/blog\/irc-informacoes-vinculativas-de-2019-parte-x\/\">IRC &#8211; Informa\u00e7\u00f5es Vinculativas de 2019 &#8211; Determina\u00e7\u00e3o de mat\u00e9ria colet\u00e1vel Mais-valias e menos valias realizadas com a transmiss\u00e3o de instrumentos de capital pr\u00f3prio<\/a><\/li>\n\n\n\n<li><span class=\"s2\"><a href=\"https:\/\/www.sage.com\/pt-pt\/blog\/irc-informacoes-vinculativas-de-2019-parte-xi\/\">IRC &#8211; Informa\u00e7\u00f5es Vinculativas de 2019 &#8211; Determina\u00e7\u00e3o da mat\u00e9ria colet\u00e1vel \u00c2mbito e Condi\u00e7\u00f5es de Aplica\u00e7\u00e3o do RETGS<\/a><\/span><\/li>\n\n\n\n<li><a href=\"https:\/\/www.sage.com\/pt-pt\/blog\/irc-informacoes-vinculativas-de-2019-parte-xii\/\">IRC &#8211; Informa\u00e7\u00f5es Vinculativas de 2019 &#8211; Determina\u00e7\u00e3o de mat\u00e9ria colet\u00e1vel Regime Simplificado &#8211; \u00c2mbito de Aplica\u00e7\u00e3o<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/www.sage.com\/pt-pt\/blog\/irc-informacoes-vinculativas-de-2019-parte-xiii\/\">IRC &#8211; Informa\u00e7\u00f5es Vinculativas de 2019 &#8211; Taxas<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/www.sage.com\/pt-pt\/blog\/irc-informacoes-vinculativas-de-2019-parte-xiv\/\"><span class=\"s1\">IRC &#8211; Informa\u00e7\u00f5es Vinculativas de 2019 &#8211; Liquida\u00e7\u00e3o<\/span><\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/www.sage.com\/pt-pt\/blog\/irc-informacoes-vinculativas-de-2019-parte-xv\/\">IRC &#8211; 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2019 &#8211; Regime Fiscal de Apoio ao Investimento &#8211; \u00c2mbito da dedu\u00e7\u00e3o<\/span><\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/www.sage.com\/pt-pt\/blog\/irc-informacoes-vinculativas-de-2019-parte-xx\/\"><span class=\"s1\">IRC &#8211; Informa\u00e7\u00f5es Vinculativas de 2019 &#8211; Benef\u00edcios de Car\u00e1ter Estrutural<\/span><\/a><\/li>\n<\/ul>\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\">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\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 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button--secondary\">\n\t\t\t\t\t\t\t\tFinan\u00e7as\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-14087 post type-post status-publish format-standard has-post-thumbnail hentry category-dinheiro-e-poupanca tag-financas tag-gestao-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=\"1214\" height=\"810\" src=\"https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2024\/10\/BrandShoot-LND_June2024_Financial-Services_0725-1214x810.jpg\" class=\"card-post__image\" alt=\"Jovem a trabalhar na sua empresa durante uma reuni\u00e3o com o seu respons\u00e1vel.\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2024\/10\/BrandShoot-LND_June2024_Financial-Services_0725-684x384.jpg 684w, https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2024\/10\/BrandShoot-LND_June2024_Financial-Services_0725-768x512.jpg 768w, https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2024\/10\/BrandShoot-LND_June2024_Financial-Services_0725-1214x810.jpg 1214w\" 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\" 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srcset=\"https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2024\/03\/Sage_BrandShootNC_Feb2024_HR-Professionals_2070-684x384.jpg 684w, https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2024\/03\/Sage_BrandShootNC_Feb2024_HR-Professionals_2070-768x512.jpg 768w, https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2024\/03\/Sage_BrandShootNC_Feb2024_HR-Professionals_2070-1215x810.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=\"2026-07-20T00:00:15+01:00\">Julho 20, 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 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src=\"https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2024\/03\/Sage_BrandShootNC_Feb2024_Accountants_0437-684x384.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\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=\"2026-07-03T13:07:26+01:00\">Julho 3, 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\tJulho fiscal no escrit\u00f3rio: Como gerir IVA e obriga\u00e7\u00f5es sem perder o controlo\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-14004 post type-post status-publish format-standard has-post-thumbnail hentry category-estrategia-legal-e-processos tag-contabilidade tag-faturacao tag-faturas 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\/erros-validacao-faturas-contabilistas-at\/\"\n\t\t\t\t\t>\n\t\t\t<figure class=\"card-post__media\">\n\t\t\t\t\t\t\t<img decoding=\"async\" width=\"684\" height=\"384\" src=\"https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2023\/10\/GettyImages-1345137109-684x384.jpg\" class=\"card-post__image\" alt=\"Grupo de trabalhadores em reuni\u00e3o de equipa, discutindo estrat\u00e9gias e colaborando em projetos.\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2023\/10\/GettyImages-1345137109-684x384.jpg 684w, https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2023\/10\/GettyImages-1345137109-768x512.jpg 768w, https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2023\/10\/GettyImages-1345137109-1215x810.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=\"2026-06-26T07:24:32+01:00\">Junho 26, 2026<\/time><\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"reading-time\">5 minutos de leitura<\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\n\t\t<p class=\"card-post__title h5\">\n\t\t\tErros na valida\u00e7\u00e3o de faturas: Como os contabilistas podem evitar problemas com a AT\t\t<\/p>\n\n\t\t\t<\/a>\n\t\n\t\n\t\t\n\t\n\t<\/article>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t<\/div>\n<\/section>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Transpar\u00eancia Fiscal &nbsp; II \u2013 Incid\u00eancia II.1.3 \u2013 Transpar\u00eancia Fiscal Em 2019 a AT divulgou 5 Informa\u00e7\u00f5es Vinculativas (PIV) sobre o art.\u00ba 6\u00ba do CIRC \u2013 Transpar\u00eancia Fiscal. Os assuntos abordados nestes PIV`s foram os seguintes: &nbsp; II.1.3.1 \u2013 Media\u00e7\u00e3o Imobili\u00e1ria Sobre a Media\u00e7\u00e3o Imobili\u00e1ria devem ser consultadas as Informa\u00e7\u00e3o Vinculativas divulgadas a 29 de [&hellip;]<\/p>\n","protected":false},"author":799,"featured_media":7540,"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":[16],"tags":[52,70,67,72,228,71],"business_type":[135],"context":[],"industry":[126],"persona":[51,42],"imagine_tag":[136,174],"coauthors":[504],"class_list":["post-5567","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-estrategia-legal-e-processos","tag-contabilidade","tag-cumprir-legislacao","tag-financas","tag-impostos","tag-irc","tag-legislacao","business_type-contabilistas","industry-servicos-financeiros"],"sage_meta":{"region":"pt-pt","author_name":"Bruno Lagos","featured_image":"https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2022\/04\/GettyImages-1325244864.jpg","imagine_tags":{"136":"Contabilistas","174":"Servi\u00e7os Financeiros"}},"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\/5567","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=5567"}],"version-history":[{"count":0,"href":"https:\/\/www.sage.com\/pt-pt\/blog\/api\/wp\/v2\/posts\/5567\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.sage.com\/pt-pt\/blog\/api\/wp\/v2\/media\/7540"}],"wp:attachment":[{"href":"https:\/\/www.sage.com\/pt-pt\/blog\/api\/wp\/v2\/media?parent=5567"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.sage.com\/pt-pt\/blog\/api\/wp\/v2\/categories?post=5567"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.sage.com\/pt-pt\/blog\/api\/wp\/v2\/tags?post=5567"},{"taxonomy":"business_type","embeddable":true,"href":"https:\/\/www.sage.com\/pt-pt\/blog\/api\/wp\/v2\/business_type?post=5567"},{"taxonomy":"context","embeddable":true,"href":"https:\/\/www.sage.com\/pt-pt\/blog\/api\/wp\/v2\/context?post=5567"},{"taxonomy":"industry","embeddable":true,"href":"https:\/\/www.sage.com\/pt-pt\/blog\/api\/wp\/v2\/industry?post=5567"},{"taxonomy":"persona","embeddable":true,"href":"https:\/\/www.sage.com\/pt-pt\/blog\/api\/wp\/v2\/persona?post=5567"},{"taxonomy":"imagine_tag","embeddable":true,"href":"https:\/\/www.sage.com\/pt-pt\/blog\/api\/wp\/v2\/imagine_tag?post=5567"},{"taxonomy":"author","embeddable":true,"href":"https:\/\/www.sage.com\/pt-pt\/blog\/api\/wp\/v2\/coauthors?post=5567"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}