{"id":5745,"date":"2020-04-28T09:55:14","date_gmt":"2020-04-28T08:55:14","guid":{"rendered":"https:\/\/www.sage.com\/pt-pt\/blog\/?p=5745"},"modified":"2025-12-03T15:18:09","modified_gmt":"2025-12-03T15:18:09","slug":"iva-imposto-sobre-o-valor-acrescentado-informacoes-vinculativas-de-2019-parte-xxiv","status":"publish","type":"post","link":"https:\/\/www.sage.com\/pt-pt\/blog\/iva-imposto-sobre-o-valor-acrescentado-informacoes-vinculativas-de-2019-parte-xxiv\/","title":{"rendered":"IVA &#8211; Imposto Sobre o Valor Acrescentado &#8211; Informa\u00e7\u00f5es Vinculativas de 2019 (parte XXIV)"},"content":{"rendered":"<header class=\"entry-header has-dark-background-color entry-header--has-illustration entry-header--has-illustration--generic\">\n\t<div class=\"container\">\n\t\t<div class=\"entry-header__row row align-center\">\n\t\t\t<div class=\"col col-lg-7 col-xlg-6 entry-header__content\">\n\t\t\t\t\t\t\t<div class=\"component component-single-header\">\n\t\t\t\t\t\t\t\t\t\t<div class=\"entry-header__misc text--subtitle text--uppercase text--small\">\n\t\t\t\t\t\t\t<a href=\"https:\/\/www.sage.com\/pt-pt\/blog\/category\/estrategia-legal-e-processos\/cumprir-legislacao-em-vigor\/\" class=\"entry-header__link\">Cumprir legisla\u00e7\u00e3o em vigor<\/a>\t\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t<div class=\"entry-title-wrapper\">\n\t\t\t\t\t<h1 class=\"entry-title\">\n\t\t\t\t\t\tIVA &#8211; Imposto Sobre o Valor Acrescentado &#8211; Informa\u00e7\u00f5es Vinculativas de 2019 (parte XXIV)\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=\"2020-04-28T09:55:14+01:00\">Abril 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=\"IVA &#8211; Imposto Sobre o Valor Acrescentado &#8211; Informa\u00e7\u00f5es Vinculativas de 2019 (parte XXIV)\"\n\t\t\tdata-share-url=\"https:\/\/www.sage.com\/pt-pt\/blog\/iva-imposto-sobre-o-valor-acrescentado-informacoes-vinculativas-de-2019-parte-xxiv\/\"\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=\"has-text-align-center\"><strong>INFORMA\u00c7\u00d5ES VINCULATIVAS DE 2019<\/strong><\/p>\n\n\n\n<p class=\"has-text-align-center\"><strong>INCID\u00caNCIA SUBJETIVA (Art.\u00ba 2\u00ba)<\/strong><\/p>\n\n\n\n<p><strong>Sabia que:<\/strong><\/p>\n\n\n\n<p>Ainda que se trate da pr\u00e1tica de atos isolados <strong>pelo aluguer de vestu\u00e1rio mediante o pagamento de uma contrapresta\u00e7\u00e3o, os respetivos propriet\u00e1rios devem ser considerados como sujeitos passivos do imposto<\/strong>, nos termos da al\u00ednea a) do n.\u00ba 1 do artigo 2.\u00ba do CIVA.<\/p>\n\n\n\n<p>No que respeita ao cumprimento da <strong>obriga\u00e7\u00e3o de fatura\u00e7\u00e3o<\/strong>, caso se verifique que a Requerente atua em nome e por conta pr\u00f3prias no exerc\u00edcio da atividade de aluguer de vestu\u00e1rio, <strong>deve emitir fatura, nos termos da al\u00ednea b) do n.\u00ba 1 do artigo 29.\u00ba do CIVA, liquidando IVA sobre o valor da contrapresta\u00e7\u00e3o recebida. <\/strong><em>(Processo n\u00ba 15731, por despacho de 22-08-2019 \u2013 Divulgado a 28-08-2019)<\/em><\/p>\n\n\n\n<p><em>&nbsp;<\/em><\/p>\n\n\n\n<p><strong>Sabia que:<\/strong><\/p>\n\n\n\n<p><strong>Como prestador de servi\u00e7os, a localiza\u00e7\u00e3o das presta\u00e7\u00f5es de servi\u00e7os depende da qualidade do destinat\u00e1rio dos mesmos<\/strong>.<\/p>\n\n\n\n<p>Assim:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Nos termos da al\u00ednea a) do n.\u00ba 6 do art. 6.\u00ba, <strong>se os servi\u00e7os s\u00e3o prestados a sujeitos passivos n\u00e3o estabelecidos em Portugal (intracomunit\u00e1rios ou n\u00e3o), ent\u00e3o n\u00e3o s\u00e3o c\u00e1 localizados e, como tal, n\u00e3o s\u00e3o tributados em territ\u00f3rio nacional<\/strong>. A fatura a emitir deve indicar o motivo justificativo da n\u00e3o liquida\u00e7\u00e3o do imposto: &#8220;IVA &#8211; autoliquida\u00e7\u00e3o&#8221;, conforme determina o n.\u00ba 13 do art. 36.\u00ba do CIVA;<\/li>\n\n\n\n<li>Nos termos da al\u00ednea b) do n.\u00ba 6 do art. 6.\u00ba, <strong>se os servi\u00e7os s\u00e3o prestados a n\u00e3o sujeitos passivos <u>(particulares)<\/u>, os mesmos s\u00e3o localizados e tributados no territ\u00f3rio nacional, devendo ser liquidado o imposto devido<\/strong>. <em>(Processo n\u00ba 15027, por despacho de 2019-05-23 \u2013 Divulgado a 04-07-2019)<\/em><\/li>\n<\/ul>\n\n\n\n<p><strong>&nbsp;<\/strong><\/p>\n\n\n\n<p><strong>Sabia que:<\/strong><\/p>\n\n\n\n<p><strong>A opera\u00e7\u00e3o de aluguer da retroescavadora<\/strong> com manobrador e respetivo transporte (ida e volta) &#8211; \u00e9 uma \u00fanica presta\u00e7\u00e3o de servi\u00e7os (ainda que discriminada na fatura), <strong>devendo ser aplicada a regra da invers\u00e3o ao valor global da fatura<\/strong>. <em>(Processo n\u00ba 14578, por despacho de 2019-04-03 \u2013 Divulgado a 23-04-2019)<\/em><\/p>\n\n\n\n<p><em>&nbsp;<\/em><\/p>\n\n\n\n<p><strong>Sabia que:<\/strong><\/p>\n\n\n\n<p><strong>O fornecimento e instala\u00e7\u00e3o\/fixa\u00e7\u00e3o dos transportadores industriais, com recurso a servi\u00e7os de constru\u00e7\u00e3o civil de modo a que os mesmos fiquem ligados materialmente aos bens im\u00f3veis (edif\u00edcios\/terrenos) com car\u00e1ter de perman\u00eancia<\/strong>, <strong>encontra-se abrangida pela regra de invers\u00e3o do sujeito passivo<\/strong> a que se refere a al\u00ednea j) do n.\u00ba 1 do artigo 2.\u00ba do CIVA, <strong>desde que o adquirente desse servi\u00e7o seja sujeito passivo de IVA em territ\u00f3rio nacional e aqui pratique opera\u00e7\u00f5es que confiram, total ou parcialmente, o direito a dedu\u00e7\u00e3o do imposto.<\/strong><\/p>\n\n\n\n<p>Nas referidas opera\u00e7\u00f5es abrangidas pela regra da invers\u00e3o do sujeito passivo, a que se refere a al\u00ednea j) do n.\u00ba 1 do artigo 2\u00b0 do CIVA, a requerente, <strong>nas faturas referentes \u00e0s opera\u00e7\u00f5es descritas, n\u00e3o liquida IVA<\/strong>, devendo colocar nas mesmas, nos termos do n.\u00ba 13 do artigo 36.\u00ba do CIVA, <strong>a men\u00e7\u00e3o &#8220;IVA &#8211; autoliquida\u00e7\u00e3o&#8221;. <\/strong><em>(Processo n\u00ba 14372, por despacho de 2019-03-29 \u2013 Divulgado a 23-04-2019)<\/em><\/p>\n\n\n\n<p><em>&nbsp;<\/em><\/p>\n\n\n\n<p><strong>Sabia que:<\/strong><\/p>\n\n\n\n<p><strong>A venda de m\u00e1quinas vin\u00edcolas e respetiva montagem, encontra-se abrangida pela invers\u00e3o do sujeito passivo<\/strong>, no pressuposto que <strong>a obra seja efetuada em regime de empreitada ou<\/strong> <strong>subempreitada e o adquirente seja sujeito passivo de IVA que pratica opera\u00e7\u00f5es que conferem o direito \u00e0 dedu\u00e7\u00e3o, total ou parcial, do imposto.<\/strong><\/p>\n\n\n\n<p>Inversamente, <strong>a assist\u00eancia t\u00e9cnica ou manuten\u00e7\u00e3o de quaisquer equipamentos, que j\u00e1 se encontrem em funcionamento, n\u00e3o est\u00e1 abrangida pela invers\u00e3o do sujeito passivo<\/strong> referida na al\u00ednea j), do n.\u00ba 1, do artigo 2.\u00ba do CIVA. <strong>Nestes casos, h\u00e1 que proceder \u00e0 liquida\u00e7\u00e3o do imposto (IVA) que se mostrar devido, nos termos gerais do <\/strong><a href=\"https:\/\/www.sage.com\/pt-pt\/blog\/alteracao-de-diversos-codigos-fiscais-irc-e-iva-parte-ii\/\"><strong>C\u00f3digo do IVA<\/strong><\/a><strong>. <\/strong><em>(Processo n\u00ba 14689, por despacho de 2019-03-25 \u2013 Divulgado a 03-04-2019)<\/em><\/p>\n\n\n\n<p>&nbsp;<\/p>\n\n\n\n<p><strong>Sabia que:<\/strong><\/p>\n\n\n\n<p><strong>O prestador dos servi\u00e7os que esteja enquadrado no regime de isen\u00e7\u00e3o do artigo 53.\u00ba do CIVA, n\u00e3o liquida IVA<\/strong>, indicando nas faturas a men\u00e7\u00e3o &#8220;IVA &#8211; Regime de isen\u00e7\u00e3o&#8221;, nem pode deduzir o IVA suportado nas respetivas aquisi\u00e7\u00f5es e fica dispensado, salvo disposto no j\u00e1 citado artigo 58\u00ba, das demais obriga\u00e7\u00f5es previstas no C\u00f3digo.<\/p>\n\n\n\n<p><strong>O sujeito passivo que beneficie deste regime especial de isen\u00e7\u00e3o<\/strong> n\u00e3o tem obriga\u00e7\u00e3o de aplica\u00e7\u00e3o do imposto \u00e0s suas opera\u00e7\u00f5es, pelo que, <strong>a invers\u00e3o do sujeito passivo n\u00e3o tem aplica\u00e7\u00e3o no presente caso<\/strong>. <em>(Processo n\u00ba 14847, por despacho de 2019-02-28 \u2013 Divulgado 20-03-2019)<\/em><\/p>\n\n\n\n<p>&nbsp;<\/p>\n\n\n\n<p><strong>Sabia que:<\/strong><\/p>\n\n\n\n<p><strong>Se os servi\u00e7os adquiridos tiverem um fim relacionado e necess\u00e1rio \u00e0 realiza\u00e7\u00e3o de uma obra de constru\u00e7\u00e3o civil, ent\u00e3o encontram-se abrangidos pela invers\u00e3o do sujeito passivo<\/strong>, a que se refere a al\u00ednea j) do n\u00ba 1 do artigo 2.\u00ba do CIVA, <strong>pelo que, o prestador de servi\u00e7os n\u00e3o deve liquidar o IVA nas faturas, as quais devem conter a express\u00e3o &#8216;IVA &#8211; autoliquida\u00e7\u00e3o&#8217;<\/strong>. <em>(Processo n\u00ba 14722, por despacho de 2019-01-23 \u2013 Divulgado a 08-02-2019)<\/em><\/p>\n\n\n\n<p><em>&nbsp;<\/em><\/p>\n\n\n\n<p><strong>Sabia que:<\/strong><\/p>\n\n\n\n<p><strong>Tendo em aten\u00e7\u00e3o a reda\u00e7\u00e3o da al\u00ednea e) do Anexo E<\/strong> &#8211; &#8220;Transmiss\u00f5es dos materiais referidos no presente anexo ap\u00f3s transforma\u00e7\u00e3o sob a forma de limpeza, polimento, triagem, corte, fragmenta\u00e7\u00e3o, prensagem ou fundi\u00e7\u00e3o em lingotes.&#8221;, os &#8220;lingotes&#8221; que tenham origem na fundi\u00e7\u00e3o de &#8220;desperd\u00edcios, res\u00edduos ou sucatas recicl\u00e1veis&#8221; enquadr\u00e1veis no citado Anexo, <strong>est\u00e3o sujeitos \u00e0 regra de invers\u00e3o do sujeito passivo<\/strong>.<\/p>\n\n\n\n<p><strong>Caso se proceda \u00e0 fundi\u00e7\u00e3o de &#8220;desperd\u00edcios, res\u00edduos ou sucatas recicl\u00e1veis&#8221; enquadr\u00e1veis no Anexo E, ser\u00e1 aplic\u00e1vel a regra de invers\u00e3o do sujeito passivo \u00e0 transmiss\u00e3o dos lingotes assim produzidos<\/strong>. <em>(Processo n\u00ba 13158, por despacho de 2018-12-11 \u2013 Divulgado a 08-02-2019)<\/em><\/p>\n\n\n\n<p>Conhe\u00e7a as outras Informa\u00e7\u00f5es Vinculativas de 2019 \u2013 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-informacoes-parte-ii\/\">IRC \u2013 Informa\u00e7\u00f5es Vinculativas de 2019 \u2013 Transpar\u00eancia Fiscal<\/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 \u2013 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- Determina\u00e7\u00e3o da mat\u00e9ria colet\u00e1vel Eventos<\/a><\/li>\n\n\n\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-informacoes-parte-ii\/\">IRC \u2013 Informa\u00e7\u00f5es Vinculativas de 2019 \u2013 Transpar\u00eancia Fiscal<\/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 \u2013 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- Determina\u00e7\u00e3o da mat\u00e9ria colet\u00e1vel Eventos<\/a><\/li>\n<\/ul>\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-determinacao-de-materia-coletavel-variacoes-patrimoniais-negativas\/\">IRC \u2013 Informa\u00e7\u00f5es Vinculativas de 2019 \u2013 Determina\u00e7\u00e3o da mat\u00e9ria colet\u00e1vel Varia\u00e7\u00f5es Patrimoniais Negativas<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/www.sage.com\/pt-pt\/blog\/irc-informacoes-vinculativas-de-2019-parte-viii\/\">IRC \u2013 Informa\u00e7\u00f5es Vinculativas de 2019 \u2013 Determina\u00e7\u00e3o da mat\u00e9ria colet\u00e1vel Realiza\u00e7\u00f5es de Utilidade Pessoal<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/www.sage.com\/pt-pt\/blog\/irc-informacoes-vinculativas-de-2019-parte-ix\/\">IRC \u2013 Informa\u00e7\u00f5es Vinculativas de 2019 \u2013 Determina\u00e7\u00e3o da mat\u00e9ria colet\u00e1vel Conceito de Mais-Valias e Menos-Valias<\/a><\/li>\n<\/ul>\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-parte-x\/\">IRC \u2013 Informa\u00e7\u00f5es Vinculativas de 2019 \u2013 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><a href=\"https:\/\/www.sage.com\/pt-pt\/blog\/irc-informacoes-vinculativas-de-2019-parte-xi\/\">IRC \u2013 Informa\u00e7\u00f5es Vinculativas de 2019 \u2013 Determina\u00e7\u00e3o de mat\u00e9ria colet\u00e1vel \u00c2mbito e condi\u00e7\u00f5es de aplica\u00e7\u00e3o do RETGS<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/www.sage.com\/pt-pt\/blog\/irc-informacoes-vinculativas-de-2019-parte-xii\/\">IRC \u2013 Informa\u00e7\u00f5es Vinculativas de 2019 \u2013 Determina\u00e7\u00e3o de mat\u00e9ria colet\u00e1vel Regime Simplificado \u2013 \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 \u2013 Informa\u00e7\u00f5es Vinculativas de 2019 \u2013 Taxas<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/www.sage.com\/pt-pt\/blog\/irc-informacoes-vinculativas-de-2019-parte-xiv\/\">IRC \u2013 Informa\u00e7\u00f5es Vinculativas de 2019 \u2013 Liquida\u00e7\u00e3o<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/www.sage.com\/pt-pt\/blog\/irc-informacoes-vinculativas-de-2019-parte-xv\/\">IRC \u2013 Informa\u00e7\u00f5es Vinculativas de 2019 \u2013 Liquida\u00e7\u00e3o \u2013 Reten\u00e7\u00e3o na fonte<\/a><\/li>\n\n\n\n<li><a 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href=\"https:\/\/www.sage.com\/pt-pt\/blog\/irc-informacoes-vinculativas-de-2019-parte-xxi\/\">IRC \u2013 Informa\u00e7\u00f5es Vinculativas de 2019 &#8211; Benef\u00edcios de Car\u00e1ter Estrutural &#8211; Benef\u00edcios fiscais relativos ao mecenato<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/www.sage.com\/pt-pt\/blog\/iva-imposto-sobre-o-valor-acrescentado-parte-xxii\/\">IVA &#8211; Imposto Sobre o Valor Acrescentado &#8211; Informa\u00e7\u00f5es Vinculativas de 2019 &#8211; Incid\u00eancia Objetiva<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/www.sage.com\/pt-pt\/blog\/iva-imposto-sobre-o-valor-acrescentado-parte-xxiii\/\">IVA &#8211; Imposto Sobre o Valor Acrescentado &#8211; Informa\u00e7\u00f5es Vinculativas de 2019\u00a0<\/a><\/li>\n<\/ul>\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\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\/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\/financas\/\" class=\"post-tags__link button 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\/gestao-empresas\/\" class=\"post-tags__link button button--secondary\">\n\t\t\t\t\t\t\t\tGest\u00e3o 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\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\/novidades-legais\/\" class=\"post-tags__link button button--secondary\">\n\t\t\t\t\t\t\t\tNovidades Legais\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-13966 post type-post status-publish format-standard has-post-thumbnail hentry category-estrategia-legal-e-processos tag-contabilidade tag-ies tag-obrigacoes-das-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_0453-1214x810.jpg\" class=\"card-post__image\" alt=\"Duas pessoas conversando durante uma reuni\u00e3o.\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2024\/10\/BrandShoot-LND_June2024_Financial-Services_0453-684x384.jpg 684w, https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2024\/10\/BrandShoot-LND_June2024_Financial-Services_0453-768x512.jpg 768w, https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2024\/10\/BrandShoot-LND_June2024_Financial-Services_0453-1214x810.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\" datetime=\"2026-06-03T15:43:19+01:00\">Junho 3, 2026<\/time><\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"reading-time\">7 minutos de leitura<\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\n\t\t<p class=\"card-post__title h3\">\n\t\t\t\t\t\t\t<a\n\t\t\t\t\tclass=\"card-post__title-link\"\n\t\t\t\t\thref=\"https:\/\/www.sage.com\/pt-pt\/blog\/fecho-do-semestre-checklist-ies\/\"\n\t\t\t\t>\n\t\t\t\n\t\t\tChecklist final antes da submiss\u00e3o da IES e fecho do 1\u00ba semestre\n\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t<\/p>\n\n\t\t\n\t\t\t\t\t<p class=\"card-post__description\">\n\t\t\t\tPrepare o fecho do 1\u00ba semestre e a submiss\u00e3o da IES com uma checklist pr\u00e1tica para evitar erros fiscais e contabil\u00edsticos.\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-13960 post type-post status-publish format-standard has-post-thumbnail hentry category-dinheiro-e-poupanca tag-faturacao tag-financas tag-irs 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\/validacao-de-faturas-erros\/\"\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-530281091-684x384.jpg\" class=\"card-post__image\" alt=\"Sage\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2022\/04\/GettyImages-530281091-684x384.jpg 684w, https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2022\/04\/GettyImages-530281091-768x432.jpg 768w, https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2022\/04\/GettyImages-530281091-1440x810.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=\"2026-05-27T13:08:46+01:00\">Maio 27, 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\tValida\u00e7\u00e3o de faturas: Erros que podem causar 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\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-13942 post type-post status-publish format-standard has-post-thumbnail hentry category-estrategia-legal-e-processos tag-cumprir-legislacao tag-gestao-empresas tag-impostos business_type-contabilistas\"\n>\n\t\t\t<a\n\t\t\tclass=\"card-post__link\"\n\t\t\thref=\"https:\/\/www.sage.com\/pt-pt\/blog\/dossier-fiscal-organizar-semestre\/\"\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-1325244864-684x384.jpg\" class=\"card-post__image\" alt=\"Homem a trabalhar em frente ao seu computador.\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2022\/04\/GettyImages-1325244864-684x384.jpg 684w, https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2022\/04\/GettyImages-1325244864-768x432.jpg 768w, https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2022\/04\/GettyImages-1325244864-1440x810.jpg 1440w\" sizes=\"auto, (min-width: 48em) 250px, (min-width: 30em) 100vw, 100vw\" \/>\t\t\t\n\t\t\t\n\t\t\t\t\t<\/figure>\n\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=\"2026-05-22T09:54:58+01:00\">Maio 22, 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\tDossier Fiscal: Como organizar e preparar a documenta\u00e7\u00e3o antes do fecho do 1.\u00ba semestre\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-13852 post type-post status-publish format-standard has-post-thumbnail hentry category-tecnologia-e-inovacao tag-cumprir-legislacao tag-gestao-empresas tag-software business_type-pequenas-empresas business_type-medias-empresas business_type-contabilistas\"\n>\n\t\t\t<a\n\t\t\tclass=\"card-post__link\"\n\t\t\thref=\"https:\/\/www.sage.com\/pt-pt\/blog\/plataforma-servicos-interoperabilidade-psi\/\"\n\t\t\t\t\t>\n\t\t\t<figure class=\"card-post__media\">\n\t\t\t\t\t\t\t<img decoding=\"async\" width=\"684\" height=\"384\" src=\"https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2022\/04\/GettyImages-650855421-684x384.jpg\" class=\"card-post__image\" alt=\"Pessoa sentada num escrit\u00f3rio, a trabalhar num computador de secret\u00e1ria, com outros postos de trabalho e pessoas desfocadas ao fundo.\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2022\/04\/GettyImages-650855421-684x384.jpg 684w, https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2022\/04\/GettyImages-650855421-768x432.jpg 768w, https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2022\/04\/GettyImages-650855421-1440x810.jpg 1440w\" sizes=\"auto, (min-width: 48em) 250px, (min-width: 30em) 100vw, 100vw\" \/>\t\t\t\n\t\t\t\n\t\t\t\t\t<\/figure>\n\n\t\t\n\t\t\t\t\t<div class=\"card-post__meta\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"posted-on \"><time class=\"entry-date published\" datetime=\"2026-04-29T10:57:32+01:00\">Abril 29, 2026<\/time><\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"reading-time\">6 minutos de leitura<\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\n\t\t<p class=\"card-post__title h5\">\n\t\t\tPlataforma de Servi\u00e7os de Interoperabilidade: O que muda na comunica\u00e7\u00e3o com a Seguran\u00e7a Social\t\t<\/p>\n\n\t\t\t<\/a>\n\t\n\t\n\t\t\n\t\n\t<\/article>\n\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\t<div class=\"col col-6 col-lg-3 card-grid__item\">\n\t\t\t\t\t\t<article\n\t\tclass=\"card-post related-post related-post-4 post-4506 post type-post status-publish format-standard has-post-thumbnail hentry category-cumprir-legislacao-em-vigor category-estrategia-legal-e-processos tag-contabilidade tag-cumprir-legislacao tag-empresas tag-financas tag-gestao-empresas tag-irc business_type-contabilistas\"\n>\n\t\t\t<a\n\t\t\tclass=\"card-post__link\"\n\t\t\thref=\"https:\/\/www.sage.com\/pt-pt\/blog\/evitar-erros-centrais-irc\/\"\n\t\t\t\t\t>\n\t\t\t<figure class=\"card-post__media\">\n\t\t\t\t\t\t\t<img decoding=\"async\" width=\"684\" height=\"384\" src=\"https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2024\/03\/Sage_BrandShootNC_Feb2024_HR-Professionals_2126-684x384.jpg\" class=\"card-post__image\" alt=\"Mulher loira com camisa azul a conversar animadamente numa reuni\u00e3o de trabalho, enquanto os colegas, vistos de costas, escutam atentamente. Ambiente profissional e colaborativo.\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2024\/03\/Sage_BrandShootNC_Feb2024_HR-Professionals_2126-684x384.jpg 684w, https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2024\/03\/Sage_BrandShootNC_Feb2024_HR-Professionals_2126-768x512.jpg 768w, https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2024\/03\/Sage_BrandShootNC_Feb2024_HR-Professionals_2126-1215x810.jpg 1215w\" sizes=\"auto, (min-width: 48em) 250px, (min-width: 30em) 100vw, 100vw\" \/>\t\t\t\n\t\t\t\n\t\t\t\t\t<\/figure>\n\n\t\t\n\t\t\t\t\t<div class=\"card-post__meta\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"posted-on \"><time class=\"entry-date published\" datetime=\"2026-04-16T09:24:50+01:00\">Abril 16, 2026<\/time><\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"reading-time\">8 minutos de leitura<\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\n\t\t<p class=\"card-post__title h5\">\n\t\t\tComo evitar erros centrais na entrega da declara\u00e7\u00e3o Modelo 22\t\t<\/p>\n\n\t\t\t<\/a>\n\t\n\t\n\t\t\n\t\n\t<\/article>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t<\/div>\n<\/section>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>INFORMA\u00c7\u00d5ES VINCULATIVAS DE 2019 INCID\u00caNCIA SUBJETIVA (Art.\u00ba 2\u00ba) Sabia que: Ainda que se trate da pr\u00e1tica de atos isolados pelo aluguer de vestu\u00e1rio mediante o pagamento de uma contrapresta\u00e7\u00e3o, os respetivos propriet\u00e1rios devem ser considerados como sujeitos passivos do imposto, nos termos da al\u00ednea a) do n.\u00ba 1 do artigo 2.\u00ba do CIVA. No que [&hellip;]<\/p>\n","protected":false},"author":799,"featured_media":368,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_sage_video":false,"post_featured_image_hide":false,"sage_hide_published_date":false,"sage_hide_read_time":false,"sage_hide_share_buttons":false,"footnotes":""},"categories":[25],"tags":[52,70,187,67,79,287],"business_type":[135],"context":[],"industry":[126],"persona":[51],"imagine_tag":[136,174],"coauthors":[504],"class_list":["post-5745","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-cumprir-legislacao-em-vigor","tag-contabilidade","tag-cumprir-legislacao","tag-empresas","tag-financas","tag-gestao-empresas","tag-novidades-legais","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\/2019\/04\/GettyImages-902210528.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\/5745","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=5745"}],"version-history":[{"count":0,"href":"https:\/\/www.sage.com\/pt-pt\/blog\/api\/wp\/v2\/posts\/5745\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.sage.com\/pt-pt\/blog\/api\/wp\/v2\/media\/368"}],"wp:attachment":[{"href":"https:\/\/www.sage.com\/pt-pt\/blog\/api\/wp\/v2\/media?parent=5745"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.sage.com\/pt-pt\/blog\/api\/wp\/v2\/categories?post=5745"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.sage.com\/pt-pt\/blog\/api\/wp\/v2\/tags?post=5745"},{"taxonomy":"business_type","embeddable":true,"href":"https:\/\/www.sage.com\/pt-pt\/blog\/api\/wp\/v2\/business_type?post=5745"},{"taxonomy":"context","embeddable":true,"href":"https:\/\/www.sage.com\/pt-pt\/blog\/api\/wp\/v2\/context?post=5745"},{"taxonomy":"industry","embeddable":true,"href":"https:\/\/www.sage.com\/pt-pt\/blog\/api\/wp\/v2\/industry?post=5745"},{"taxonomy":"persona","embeddable":true,"href":"https:\/\/www.sage.com\/pt-pt\/blog\/api\/wp\/v2\/persona?post=5745"},{"taxonomy":"imagine_tag","embeddable":true,"href":"https:\/\/www.sage.com\/pt-pt\/blog\/api\/wp\/v2\/imagine_tag?post=5745"},{"taxonomy":"author","embeddable":true,"href":"https:\/\/www.sage.com\/pt-pt\/blog\/api\/wp\/v2\/coauthors?post=5745"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}