{"id":5924,"date":"2020-07-13T10:05:33","date_gmt":"2020-07-13T09:05:33","guid":{"rendered":"https:\/\/www.sage.com\/pt-pt\/blog\/?p=5924"},"modified":"2025-12-03T15:13:21","modified_gmt":"2025-12-03T15:13:21","slug":"modelo-22-do-periodo-de-2019-parte-3","status":"publish","type":"post","link":"https:\/\/www.sage.com\/pt-pt\/blog\/modelo-22-do-periodo-de-2019-parte-3\/","title":{"rendered":"Modelo 22 do Per\u00edodo de 2019 (parte 3)"},"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\tModelo 22 do Per\u00edodo de 2019 (parte 3)\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=\"2020-07-13T10:05:33+01:00\">Julho 13, 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=\"Modelo 22 do Per\u00edodo de 2019 (parte 3)\"\n\t\t\tdata-share-url=\"https:\/\/www.sage.com\/pt-pt\/blog\/modelo-22-do-periodo-de-2019-parte-3\/\"\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>QUADRO 07 \u2013 APURAMENTO DO LUCRO TRIBUT\u00c1VEL<\/strong><\/p>\n\n\n\n<p>&nbsp;<\/p>\n\n\n\n<p class=\"has-text-align-left\"><strong>I \u2013 AJUDA AO PREENCHIMENTO DO QUADRO 07 (1)<\/strong><\/p>\n\n\n\n<p><strong>&nbsp;<\/strong><strong>I.1 \u2013 VARIA\u00c7\u00d5ES PATRIMONIAIS POSITIVAS \u2013 <u>Campo 702<\/u> \u2013 Art.\u00ba 21\u00ba do CIRC<\/strong><strong>&nbsp;<\/strong><\/p>\n\n\n\n<p><strong>Qual o tratamento em IRC quantos aos subs\u00eddios do Governo n\u00e3o reembols\u00e1veis relacionados com ativos fixos <u>tang\u00edveis<\/u> e ativos <u>intang\u00edveis<\/u>?<\/strong><\/p>\n\n\n\n<p>Em conformidade com a IAS 20 e a NCRF 22 \u2013 <em>Subs\u00eddios e Outros Apoios das Entidades P\u00fablicas<\/em>, os mesmos s\u00e3o inicialmente reconhecidos nos capitais pr\u00f3prios, gerando uma varia\u00e7\u00e3o patrimonial positiva n\u00e3o excecionada no artigo 21.\u00ba.<\/p>\n\n\n\n<p>Por\u00e9m, esta varia\u00e7\u00e3o patrimonial positiva n\u00e3o requer, s\u00f3 por si, qualquer corre\u00e7\u00e3o no Quadro 07, uma vez que a tributa\u00e7\u00e3o \u00e9 efetuada de forma faseada, em conformidade com o disposto no artigo 22.\u00ba do CIRC.<\/p>\n\n\n\n<p>Assim:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Quando o subs\u00eddio respeitar a <strong>ativos depreci\u00e1veis ou amortiz\u00e1veis<\/strong>, o tratamento fiscal n\u00e3o diverge (substancialmente) do contabil\u00edstico, <strong>uma vez que o artigo 22.\u00ba, n.\u00ba 1, al\u00ednea a) estipula que o subs\u00eddio concorre para a forma\u00e7\u00e3o do lucro tribut\u00e1vel na mesma propor\u00e7\u00e3o da deprecia\u00e7\u00e3o ou amortiza\u00e7\u00e3o calculada sobre o custo de aquisi\u00e7\u00e3o ou de produ\u00e7\u00e3o<\/strong>, sem preju\u00edzo, por\u00e9m, do limite m\u00ednimo previsto no n.\u00ba 2 do mesmo artigo. Logo, em princ\u00edpio, n\u00e3o h\u00e1 lugar a qualquer corre\u00e7\u00e3o neste campo.<\/li>\n<\/ul>\n\n\n\n<p><strong>O campo 702 do Quadro 07<\/strong> destina-se, pois, \u00e0 inscri\u00e7\u00e3o da quota-parte dos subs\u00eddios atribu\u00eddos aos seguintes ativos n\u00e3o correntes, determinada de acordo com as al\u00edneas b) a d) do n.\u00ba 1 do artigo 22.\u00ba do CIRC:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>No caso de <strong>ativos intang\u00edveis sem vida \u00fatil definida<\/strong> e apesar de, <strong>em termos contabil\u00edsticos, estes ativos deverem ser amortizados num per\u00edodo m\u00e1ximo de <u>10<\/u> anos<\/strong> (cf. \u00a7 105 da NCRF 6 \u2013 <em>Ativos Intang\u00edveis<\/em>, aplic\u00e1vel aos per\u00edodos com in\u00edcio em ou ap\u00f3s 1 de janeiro de 2016), o artigo 22.\u00ba, n.\u00ba 1, al\u00ednea b) vem estabelecer que o mesmo deve ser inclu\u00eddo no lucro tribut\u00e1vel, independentemente do recebimento, em partes iguais, <strong><strong><strong>na propor\u00e7\u00e3o prevista no n.\u00ba 1 do artigo 45.\u00ba-A, ou seja, durante os primeiros <u>20<\/u> per\u00edodos de tributa\u00e7\u00e3o ap\u00f3s o reconhecimento inicial [artigo 22.\u00ba, n.\u00ba 1, al\u00ednea b)].<\/strong><\/strong><\/strong><\/li>\n\n\n\n<li>Relativamente \u00e0s <strong>propriedades de investimento<\/strong> (custo de aquisi\u00e7\u00e3o, grandes repara\u00e7\u00f5es e beneficia\u00e7\u00f5es e benfeitorias) <strong>e ativos biol\u00f3gicos n\u00e3o consum\u00edveis (custo de aquisi\u00e7\u00e3o), mensurados pelo modelo de justo valor<\/strong>, deve o subs\u00eddio ser inclu\u00eddo no lucro tribut\u00e1vel, independentemente do recebimento, na propor\u00e7\u00e3o prevista nos n.\u00bas 2 e 3 do artigo 45.\u00ba-A, ou seja, <strong>em partes iguais durante o per\u00edodo de vida \u00fatil que se deduz da quota m\u00ednima de deprecia\u00e7\u00e3o que seria fiscalmente aceite caso esse ativo permanecesse reconhecido ao custo de aquisi\u00e7\u00e3o [artigo 22.\u00ba, n.\u00ba 1, al\u00ednea c)]<\/strong>.<\/li>\n\n\n\n<li><strong>Para os restantes ativos n\u00e3o correntes<\/strong>, os subs\u00eddios devem ser inclu\u00eddos no lucro tribut\u00e1vel, em fra\u00e7\u00f5es iguais, <strong>durante os per\u00edodos de tributa\u00e7\u00e3o em que os elementos a que respeitem sejam inalien\u00e1veis nos termos da lei ou do contrato ao abrigo dos quais os mesmos foram concedidos<\/strong>, <strong>ou<\/strong>, nos restantes casos, <strong>durante 10 anos<\/strong>, sendo o primeiro o do recebimento do subs\u00eddio [artigo 22.\u00ba, n.\u00ba 1, al\u00ednea d)].<\/li>\n<\/ul>\n\n\n\n<p><em>Exemplo: <\/em><\/p>\n\n\n\n<p><em>Em 2019, a sociedade A, Lda. recebeu um subs\u00eddio n\u00e3o reembols\u00e1vel para <strong>a aquisi\u00e7\u00e3o de um terreno (n\u00e3o depreci\u00e1vel)<\/strong> destinado \u00e0 sua atividade operacional, no montante de \u20ac 20.000,00. Nem na lei nem no contrato se estabelece qualquer per\u00edodo obrigat\u00f3rio de manuten\u00e7\u00e3o desse mesmo terreno. <\/em><\/p>\n\n\n\n<p><em>Corre\u00e7\u00e3o no Quadro 07: <\/em><\/p>\n\n\n\n<p><em><u>Em 2019 (e nos nove per\u00edodos de tributa\u00e7\u00e3o seguintes) <\/u><\/em><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong><em>Campo 702 <\/em><\/strong><em><em>\u2013 Acr\u00e9scimo de \u20ac 2.000,00 (\u20ac 20.000,00\/10 anos)<\/em><\/em><\/li>\n<\/ul>\n\n\n\n<p><strong>I.2 \u2013 VARIA\u00c7\u00d5ES PATRIMONIAIS POSITIVAS \u2013 <u>Campo 703<\/u> \u2013 <\/strong><strong>Regime Transit\u00f3rio previsto no art.\u00ba 5.\u00ba, n.\u00bas 1, 5 e 6 do DL n.\u00ba 159\/2009, de 13\/7<\/strong><em>&nbsp;<\/em><\/p>\n\n\n\n<p><em>Este campo <strong><u>destina-se<\/u><\/strong> a inscrever a quantia correspondente a 1\/5 do saldo positivo dos efeitos nos capitais pr\u00f3prios resultantes do reconhecimento ou do n\u00e3o reconhecimento de ativos ou passivos, ou de altera\u00e7\u00f5es na respetiva mensura\u00e7\u00e3o <u>que decorram da ado\u00e7\u00e3o, pela primeira vez, das Normas Internacionais de Contabilidade (IAS), do Sistema de Normaliza\u00e7\u00e3o Contabil\u00edstica (SNC), das Normas de Contabilidade Ajustadas (NCA) ou do Plano de Contas para as Empresas de Seguros<\/u>, que sejam considerados fiscalmente relevantes nos termos do CIRC e respetiva legisla\u00e7\u00e3o complementar.<\/em><em>&nbsp;<\/em><\/p>\n\n\n\n<p><strong><u>A partir do per\u00edodo de tributa\u00e7\u00e3o de 2015<\/u><\/strong><strong>, inclusive<u>,<\/u> <u>este campo j\u00e1 n\u00e3o pode ser preenchid<\/u>o<\/strong>, dado que o regime transit\u00f3rio previsto no art.\u00ba 5.\u00ba do Decreto \u2013 Lei n.\u00ba 159\/2009, de 13 de julho, terminou no per\u00edodo de tributa\u00e7\u00e3o de 2014.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>(1) IRC 2019 <\/strong>Manual de Preenchimento do Quadro 07 da Declara\u00e7\u00e3o de Rendimentos Modelo 22 do Portal das Finan\u00e7as<\/li>\n<\/ul>\n\n\n\n<p class=\"has-text-align-left\"><strong>I \u2013 AJUDA AO PREENCHIMENTO DO QUADRO 07 (1)<\/strong><strong>&nbsp;<\/strong><\/p>\n\n\n\n<p><strong>I.1 \u2013 VARIA\u00c7\u00d5ES PATRIMONIAIS NEGATIVAS \u2013 <u>Campo 704<\/u> \u2013 Art.\u00ba 22\u00ba do CIRC<\/strong><\/p>\n\n\n\n<p>O disposto na IAS 19 e no \u00a7 18 da NCRF 28 \u2013 <em>Benef\u00edcios dos empregados, <\/em>o custo esperado dos pagamentos de participa\u00e7\u00e3o nos lucros e b\u00f3nus s\u00e3o reconhecidos como um gasto (ao inv\u00e9s do que sucedia na vig\u00eancia do POC em que eram considerados uma distribui\u00e7\u00e3o do lucro l\u00edquido), pelo que o C\u00f3digo do IRC deixou de prever, no seu articulado, a antecipa\u00e7\u00e3o da dedutibilidade fiscal da respetiva varia\u00e7\u00e3o patrimonial negativa.<\/p>\n\n\n\n<p>Agora, esses gastos enquadram-se no artigo 23.\u00ba, n.\u00ba 1, al\u00ednea d), sendo dedut\u00edveis no per\u00edodo de tributa\u00e7\u00e3o em que os servi\u00e7os s\u00e3o prestados.<\/p>\n\n\n\n<p>No entanto, podem existir situa\u00e7\u00f5es em que n\u00e3o estejam reunidas as condi\u00e7\u00f5es previstas em (a) e (b) do \u00a7 18 da referida NCRF, inviabilizando a empresa de reconhecer o gasto no per\u00edodo de tributa\u00e7\u00e3o a que respeitam os lucros.<\/p>\n\n\n\n<p>Nestes casos, a varia\u00e7\u00e3o patrimonial negativa gerada no per\u00edodo seguinte, em consequ\u00eancia da delibera\u00e7\u00e3o (por exemplo, em Assembleia Geral) de atribui\u00e7\u00e3o, por distribui\u00e7\u00e3o do lucro l\u00edquido, de remunera\u00e7\u00f5es a t\u00edtulo de participa\u00e7\u00e3o nos lucros, constitui uma componente negativa do lucro tribut\u00e1vel referente ao per\u00edodo de tributa\u00e7\u00e3o em que a delibera\u00e7\u00e3o ocorre e em que \u00e9 reconhecido o facto contabil\u00edstico.<\/p>\n\n\n\n<p>A este respeito vejam-se, tamb\u00e9m, as instru\u00e7\u00f5es de preenchimento do <strong>campo 735 do Quadro 07.<\/strong><\/p>\n\n\n\n<p>&nbsp;<\/p>\n\n\n\n<p><strong>I.2 \u2013 VARIA\u00c7\u00d5ES PATRIMONIAIS NEGATIVAS \u2013 <u>Campo 705<\/u> \u2013 Art.\u00ba 22\u00ba do CIRC<\/strong><\/p>\n\n\n\n<p>O Campo 705 destinava-se a deduzir as Varia\u00e7\u00f5es patrimoniais negativas previstas no regime transit\u00f3rio previsto no art.\u00ba 5.\u00ba, n.\u00bas 1, 5 e 6 do DL n.\u00ba 159\/2009, de 13\/7.<\/p>\n\n\n\n<p><strong>A partir do per\u00edodo de tributa\u00e7\u00e3o de 2015, inclusive, este campo j\u00e1 n\u00e3o pode ser preenchido<\/strong>, dado que o regime transit\u00f3rio previsto no art.\u00ba 5.\u00ba do Decreto \u2013 Lei n.\u00ba 159\/2009, de 13 de julho, terminou no per\u00edodo de tributa\u00e7\u00e3o de 2014.<\/p>\n\n\n\n<p><strong>I.3 \u2013 ALTERA\u00c7\u00c3O DO REGIME FISCAL DOS CONTRATOS DE CONSTRU\u00c7\u00c3O (CORRE\u00c7\u00d5ES POSITIVAS E NEGATIVAS) \u2013 Campos 706 e 707<\/strong><\/p>\n\n\n\n<p><strong>A partir do per\u00edodo de tributa\u00e7\u00e3o de 2015, inclusive, este campo j\u00e1 n\u00e3o pode ser preenchido<\/strong>, dado que o regime transit\u00f3rio previsto no art.\u00ba 5.\u00ba do Decreto \u2013 Lei n.\u00ba 159\/2009, de 13 de julho, terminou no per\u00edodo de tributa\u00e7\u00e3o de 2014.<\/p>\n\n\n\n<p><strong>1.4 &#8211; Mat\u00e9ria colet\u00e1vel \/ lucro tribut\u00e1vel imputado por sociedades transparentes, ACE ou AEIE (art.\u00ba 6.\u00ba)<\/strong><\/p>\n\n\n\n<p>As sociedades a seguir mencionadas est\u00e3o sujeitas ao Regime de Transpar\u00eancia Fiscal;<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>sociedades civis n\u00e3o constitu\u00eddas sob forma comercial;<\/li>\n\n\n\n<li>sociedades de profissionais e<\/li>\n\n\n\n<li>sociedades de simples administra\u00e7\u00e3o de bens;<\/li>\n\n\n\n<li>membros dos agrupamentos complementares de empresas (ACE) e agrupamentos europeus de interesse econ\u00f3mico (AEIE).<\/li>\n<\/ul>\n\n\n\n<p><strong>As entidades sujeitas ao regime de transpar\u00eancia fiscal n\u00e3o s\u00e3o tributadas em IRC, exceto no que respeita \u00e0s tributa\u00e7\u00f5es aut\u00f3nomas<\/strong> (conforme art.\u00ba 12.\u00ba), embora continuem obrigadas ao cumprimento de todas as restantes obriga\u00e7\u00f5es fiscais, nomeadamente \u00e0 apresenta\u00e7\u00e3o da declara\u00e7\u00e3o de rendimentos modelo 22 e da declara\u00e7\u00e3o de informa\u00e7\u00e3o empresarial simplificada (IES) com os anexos respetivos.<\/p>\n\n\n\n<p>A imputa\u00e7\u00e3o aos s\u00f3cios deve ser efetuada no per\u00edodo de tributa\u00e7\u00e3o a que a mat\u00e9ria colet\u00e1vel ou o lucro tribut\u00e1vel \/ preju\u00edzo fiscal respeite, pelo que estes devem solicitar, atempadamente, \u00e0s respetivas entidades, os elementos considerados indispens\u00e1veis para a concretiza\u00e7\u00e3o dessa imputa\u00e7\u00e3o, quer a n\u00edvel de mat\u00e9ria colet\u00e1vel ou lucro tribut\u00e1vel \/ preju\u00edzo fiscal, quer relativamente \u00e0s dedu\u00e7\u00f5es \u00e0 coleta que proporcionalmente lhes corresponder.<\/p>\n\n\n\n<p>Nos per\u00edodos de tributa\u00e7\u00e3o em que as entidades abrangidas pelo regime de transpar\u00eancia fiscal procederem \u00e0 distribui\u00e7\u00e3o de lucros, os s\u00f3cios (sociedades) devem deduzir no <strong>campo 771 <\/strong>os lucros distribu\u00eddos, desde que os mesmos se encontrem inclu\u00eddos no resultado l\u00edquido do per\u00edodo, de forma a evitar a dupla tributa\u00e7\u00e3o.<\/p>\n\n\n\n<p><em>Exemplo: <\/em><\/p>\n\n\n\n<p><em>A sociedade Malt\u00eas, SA \u00e9 membro de um ACE, do qual recebeu, no per\u00edodo de tributa\u00e7\u00e3o de 2019, o montante de \u20ac 1.000,00, correspondente \u00e0 sua quota-parte dos lucros apurados em 2018, o qual contabilizou na respetiva conta da classe 7 &#8211; Rendimentos. <\/em><\/p>\n\n\n\n<p><em>Nesse mesmo per\u00edodo, o referido ACE, que \u00e9 constitu\u00eddo por 20 membros, apurou um lucro tribut\u00e1vel de \u20ac 15.000,00. <\/em><\/p>\n\n\n\n<p><em>Corre\u00e7\u00f5es no Quadro 07: <\/em><\/p>\n\n\n\n<p><em>Em 2019 <\/em><\/p>\n\n\n\n<p><strong><em>Campo 709 <\/em><\/strong><em>\u2013 Acr\u00e9scimo de \u20ac 750,00 (\u20ac 15.000,00 \/ 20) <\/em><\/p>\n\n\n\n<p><strong><em>Campo 771 <\/em><\/strong><em>\u2013 Dedu\u00e7\u00e3o de \u20ac 1.000,00 (como forma de evitar a dupla tributa\u00e7\u00e3o dos lucros referentes a 2018 e distribu\u00eddos em 2019).<\/em><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>(2) IRC 2019 Manual de Preenchimento do Quadro 07 da Declara\u00e7\u00e3o de Rendimentos Modelo 22 do Portal das Finan\u00e7as.<\/li>\n<\/ul>\n\n\n\n<p>Saiba mais sobre o Modelo 22 nos seguintes artigos:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><a href=\"https:\/\/www.sage.com\/pt-pt\/blog\/modelo-22-do-periodo-de-2019\/\"><strong>Modelo 22 do Per\u00edodo de 2019<\/strong><\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/www.sage.com\/pt-pt\/blog\/modelo-22-do-periodo-de-2019-parte-2\/\">Modelo 22 do Per\u00edodo de 2019 (parte 2)<\/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\/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\/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\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\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\/tomar-decisoes-financeiras\/\" class=\"post-tags__link button button--secondary\">\n\t\t\t\t\t\t\t\tTomar Decis\u00f5es Financeiras\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-4542 post type-post status-publish format-standard has-post-thumbnail hentry category-cumprir-legislacao-em-vigor category-estrategia-legal-e-processos tag-cumprir-legislacao tag-financas tag-irs tag-pessoas 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=\"1064\" height=\"810\" src=\"https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2019\/04\/GettyImages-645425511_super-1064x810.jpg\" class=\"card-post__image\" alt=\"Homem escreve em secret\u00e1ria\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2019\/04\/GettyImages-645425511_super-684x384.jpg 684w, https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2019\/04\/GettyImages-645425511_super-768x585.jpg 768w, https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2019\/04\/GettyImages-645425511_super-1064x810.jpg 1064w\" 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=\"2026-06-22T08:24:10+01:00\">Junho 22, 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\">6 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\/modelo-3-irs\/\"\n\t\t\t\t>\n\t\t\t\n\t\t\tModelo 3 IRS: O que muda e como preparar a sua empresa\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\tConhe\u00e7a as atualiza\u00e7\u00f5es do Modelo 3 do IRS e o impacto nas empresas. Saiba como preparar a sua empresa para cumprir a lei.\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-7795 post type-post status-publish format-standard has-post-thumbnail hentry category-crescimento-de-negocio-e-clientes category-dinheiro-e-poupanca category-estrategia-legal-e-processos tag-contabilidade tag-crescimento tag-estrategia business_type-contabilistas industry-servicos industry-servicos-financeiros\"\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-o-capital-circulante-conselhos-para-melhorar-a-sua-gestao\/\"\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-1171809453-684x384.jpg\" class=\"card-post__image\" alt=\"\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2022\/04\/GettyImages-1171809453-684x384.jpg 684w, https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2022\/04\/GettyImages-1171809453-768x432.jpg 768w, https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2022\/04\/GettyImages-1171809453-1440x810.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=\"2026-06-16T12:22:29+01:00\">Junho 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\">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\tO que \u00e9 o capital circulante? Conselhos para melhorar a sua gest\u00e3o\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-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\"\n>\n\t\t\t<a\n\t\t\tclass=\"card-post__link\"\n\t\t\thref=\"https:\/\/www.sage.com\/pt-pt\/blog\/fecho-do-semestre-checklist-ies\/\"\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\/10\/BrandShoot-LND_June2024_Financial-Services_0453-684x384.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\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=\"2026-06-03T15:43:19+01:00\">Junho 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\">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\tChecklist final antes da submiss\u00e3o da IES e 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-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-4 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\t\t\t<\/div>\n\t\t\t<\/div>\n<\/section>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>QUADRO 07 \u2013 APURAMENTO DO LUCRO TRIBUT\u00c1VEL &nbsp; I \u2013 AJUDA AO PREENCHIMENTO DO QUADRO 07 (1) &nbsp;I.1 \u2013 VARIA\u00c7\u00d5ES PATRIMONIAIS POSITIVAS \u2013 Campo 702 \u2013 Art.\u00ba 21\u00ba do CIRC&nbsp; Qual o tratamento em IRC quantos aos subs\u00eddios do Governo n\u00e3o reembols\u00e1veis relacionados com ativos fixos tang\u00edveis e ativos intang\u00edveis? Em conformidade com a IAS [&hellip;]<\/p>\n","protected":false},"author":799,"featured_media":7479,"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":[52,67,72,228,71,287,76],"business_type":[135],"context":[],"industry":[126],"persona":[51],"imagine_tag":[136,174],"coauthors":[504],"class_list":["post-5924","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-cumprir-legislacao-em-vigor","tag-contabilidade","tag-financas","tag-impostos","tag-irc","tag-legislacao","tag-novidades-legais","tag-tomar-decisoes-financeiras","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-1270233164.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\/5924","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=5924"}],"version-history":[{"count":0,"href":"https:\/\/www.sage.com\/pt-pt\/blog\/api\/wp\/v2\/posts\/5924\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.sage.com\/pt-pt\/blog\/api\/wp\/v2\/media\/7479"}],"wp:attachment":[{"href":"https:\/\/www.sage.com\/pt-pt\/blog\/api\/wp\/v2\/media?parent=5924"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.sage.com\/pt-pt\/blog\/api\/wp\/v2\/categories?post=5924"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.sage.com\/pt-pt\/blog\/api\/wp\/v2\/tags?post=5924"},{"taxonomy":"business_type","embeddable":true,"href":"https:\/\/www.sage.com\/pt-pt\/blog\/api\/wp\/v2\/business_type?post=5924"},{"taxonomy":"context","embeddable":true,"href":"https:\/\/www.sage.com\/pt-pt\/blog\/api\/wp\/v2\/context?post=5924"},{"taxonomy":"industry","embeddable":true,"href":"https:\/\/www.sage.com\/pt-pt\/blog\/api\/wp\/v2\/industry?post=5924"},{"taxonomy":"persona","embeddable":true,"href":"https:\/\/www.sage.com\/pt-pt\/blog\/api\/wp\/v2\/persona?post=5924"},{"taxonomy":"imagine_tag","embeddable":true,"href":"https:\/\/www.sage.com\/pt-pt\/blog\/api\/wp\/v2\/imagine_tag?post=5924"},{"taxonomy":"author","embeddable":true,"href":"https:\/\/www.sage.com\/pt-pt\/blog\/api\/wp\/v2\/coauthors?post=5924"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}