{"id":6324,"date":"2021-02-05T09:40:00","date_gmt":"2021-02-05T09:40:00","guid":{"rendered":"https:\/\/www.sage.com\/pt-pt\/blog\/?p=6324"},"modified":"2025-12-03T15:04:23","modified_gmt":"2025-12-03T15:04:23","slug":"irc-informacoes-vinculativas-de-2020-parte-4","status":"publish","type":"post","link":"https:\/\/www.sage.com\/pt-pt\/blog\/irc-informacoes-vinculativas-de-2020-parte-4\/","title":{"rendered":"IRC \u2013 Informa\u00e7\u00f5es vinculativas de 2020 &#8211; Parte 4"},"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 2020 &#8211; Parte 4\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=\"2021-02-05T09:40:00+00:00\">Fevereiro 5, 2021<\/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 2020 &#8211; Parte 4\"\n\t\t\tdata-share-url=\"https:\/\/www.sage.com\/pt-pt\/blog\/irc-informacoes-vinculativas-de-2020-parte-4\/\"\n\t\t\tdata-share-text=\"Por favor, leia este artigo interessante\"\n\t\t>\n\t\t\t<span class=\"social-share-button__share-label\">Partilhar<\/span>\n\t\t\t<span class=\"social-share-button__copy-label\" hidden>Copiar link<\/span>\n\t\t\t<span class=\"social-share-button__copy-tooltip\" aria-hidden=\"true\" hidden>Copiada<\/span>\n\t\t<\/button>\n\n\t\t\t\t<\/div>\n\t<\/div>\n\t<\/header>\n\n\n\n<div class=\"wp-block-post-author has-dark-background-color alignfull\">\n\t<div class=\"container\">\n\t\t<div class=\"col\">\n\t\t\t\t\t\t\t<div class=\"co-authors\">\n\t\t\t\t\t\n\t\t<div class=\"entry-author-wrapper\">\n\t\t\t<a class=\"entry-author\" href=\"https:\/\/www.sage.com\/pt-pt\/blog\/author\/brunolagos\/\">\n\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"40\" height=\"40\" src=\"https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2019\/05\/brunolagos-263x300-1-SQUARE-350x350.jpg\" class=\"entry-author__image\" alt=\"\" srcset=\"https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2019\/05\/brunolagos-263x300-1-SQUARE-350x350.jpg 350w, https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2019\/05\/brunolagos-263x300-1-SQUARE-768x768.jpg 768w, https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2019\/05\/brunolagos-263x300-1-SQUARE-810x810.jpg 810w, https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2019\/05\/brunolagos-263x300-1-SQUARE-1536x1536.jpg 1536w, https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2019\/05\/brunolagos-263x300-1-SQUARE.jpg 1890w\" sizes=\"auto, (max-width: 40px) 100vw, 40px\" \/>\t\t\t\t<span class=\"entry-author__name\">Bruno Lagos<\/span>\n\t\t\t<\/a>\n\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t<\/div>\n<\/div>\n\n\n\n\n\n<p class=\"wp-block-paragraph\">Este \u00e9 o quarto texto que comp\u00f5e a an\u00e1lise que estamos a fazer sobre as informa\u00e7\u00f5es vinculativas de IRC, IRS e IVA divulgadas pela AT, em 2020.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><a href=\"https:\/\/www.sage.com\/pt-pt\/blog\/irc-informacoes-vinculativas-de-2020\/\">IRC \u2013 Informa\u00e7\u00f5es Vinculativas de 2020<\/a><br>\n<a href=\"https:\/\/www.sage.com\/pt-pt\/blog\/irc-informacoes-vinculativas-de-2020-materia-coletavel\/\">IRC \u2013 Informa\u00e7\u00f5es Vinculativas de 2020 \u2013 Mat\u00e9ria Colet\u00e1vel<\/a><br>\n<a href=\"https:\/\/www.sage.com\/pt-pt\/blog\/irc-informacoes-vinculativas-de-2020-parte-3\/\">IRC \u2013 Informa\u00e7\u00f5es Vinculativas de 2020 \u2013 Mat\u00e9ria Colet\u00e1vel &#8211; Parte 3<\/a><\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-iii-determinacao-da-materia-coletavel\"><strong>III \u2013 Determina\u00e7\u00e3o da Mat\u00e9ria Colet\u00e1vel<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>III.7 \u2013 Art.\u00ba 43\u00ba &#8211; <\/strong><strong>Realiza\u00e7\u00f5es de utilidade social<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>No dia 13 de julho de 2020 foi divulgada uma Informa\u00e7\u00e3o Vinculativa sobre <strong>&#8211; Seguros de vida e de doen\u00e7a pagos a um s\u00f3cio gerente;<\/strong><\/li>\n\n\n\n<li>Uma empresa, que tem dois s\u00f3cios gerentes, pretendia subscrever dois seguros (de vida e de doen\u00e7a), a favor de um desses s\u00f3cios que, atualmente, \u00e9 o \u00fanico com remunera\u00e7\u00e3o na empresa. Pretendia esclarecimento sobre a aceita\u00e7\u00e3o fiscal dos encargos futuros com os seguros de vida e de doen\u00e7a a atribuir ao \u00fanico socio gerente com remunera\u00e7\u00e3o;<\/li>\n\n\n\n<li>Entende-se que ter\u00e1 car\u00e1ter geral se for atribu\u00eddo a todos os trabalhadores em condi\u00e7\u00f5es id\u00eanticas, n\u00e3o podendo a sua atribui\u00e7\u00e3o estar sujeita a outras condi\u00e7\u00f5es adicionais impostas pela entidade empregadora. Ora, no caso apresentado, os benef\u00edcios s\u00f3 s\u00e3o dados ao \u00fanico s\u00f3cio gerente que aufere uma remunera\u00e7\u00e3o;<\/li>\n\n\n\n<li>Nestas circunst\u00e2ncias, <strong>os encargos em quest\u00e3o poder\u00e3o ser considerados gastos, nos termos do artigo 23.\u00ba, e n\u00e3o pelo artigo 43.\u00ba, ambos do CIRC, mas desde que os rendimentos sejam tributados como rendimentos do trabalho dependente, na esfera do s\u00f3cio gerente<\/strong>;<\/li>\n\n\n\n<li>E, a tributa\u00e7\u00e3o na esfera do benefici\u00e1rio dos seguros \u00e9 obrigat\u00f3ria face \u00e0s normas do CIRS, n\u00e3o sendo admiss\u00edvel que o mesmo possa ficar desobrigado da tributa\u00e7\u00e3o em IRS. (<em>Processo n.\u00ba 2020 0001076, sancionado em 2020\u201304-06, por despacho da Diretora de Servi\u00e7os \u2013 PIV n.\u00ba 17196<\/em>)<strong>\u00a0<\/strong><\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-iii-8-art-\u00ba-46\u00ba-conceito-de-mais-valias-e-de-menos-valias\"><strong>III.8 \u2013 Art.\u00ba 46\u00ba &#8211; <\/strong><strong>Conceito de mais-valias e de menos-valias<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>III.8.1 \u2013 Art.\u00ba 46\u00ba &#8211; <\/strong><strong>Apuramento do mais-valias e de menos-valias<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>No dia 13 de julho de 2020 foi divulgada uma Informa\u00e7\u00e3o Vinculativa sobre &#8211; <strong>Apuramento do saldo das mais-valias e menos-valias;<\/strong><\/li>\n\n\n\n<li>A Sociedade A, que se encontra em processo especial de revitaliza\u00e7\u00e3o (PER) e cuja atividade consistia na \u00abgest\u00e3o de participa\u00e7\u00f5es noutras sociedades, como forma indireta de exerc\u00edcio de atividades comerciais e industriais\u00bb, apurou, em per\u00edodos anteriores ao ano de 2000, mais-valias fiscais, decorrentes da venda de participa\u00e7\u00f5es sociais que havia anteriormente adquirido em diversas sociedades;<\/li>\n\n\n\n<li>O sujeito passivo optou por n\u00e3o tributar as referidas mais-valias fiscais e por proceder ao reinvestimento dos valores de realiza\u00e7\u00e3o a que as mesmas se encontravam associadas, adquirindo diversas participa\u00e7\u00f5es sociais em distintas sociedades, entre as quais a Sociedade B;<\/li>\n\n\n\n<li>Com refer\u00eancia \u00e0s participa\u00e7\u00f5es detidas na sociedade B, realizou diversas opera\u00e7\u00f5es de venda, considerando que as a\u00e7\u00f5es adquiridas por via do reinvestimento do valor de realiza\u00e7\u00e3o se encontravam plenamente esgotadas, restando no seu portfolio apenas as a\u00e7\u00f5es adquiridas mais recentemente;<\/li>\n\n\n\n<li>Este entendimento teve por base a utiliza\u00e7\u00e3o do crit\u00e9rio FIFO como crit\u00e9rio de valorimetria preferencial;<\/li>\n\n\n\n<li>Ser\u00e1 a utiliza\u00e7\u00e3o do crit\u00e9rio FIFO aceit\u00e1vel para efeitos fiscais?<\/li>\n\n\n\n<li>No caso, tendo sido utilizado o FIFO como crit\u00e9rio das sa\u00eddas das a\u00e7\u00f5es da Sociedade B alienadas, o custo de aquisi\u00e7\u00e3o a considerar nas a\u00e7\u00f5es em aliena\u00e7\u00f5es futuras, para efeitos de apuramento das eventuais mais-valias ou menos-valias fiscais, \u00e9 o custo de aquisi\u00e7\u00e3o dessas a\u00e7\u00f5es resultante da \u00faltima aquisi\u00e7\u00e3o. (<em>Processo: 2020 00148, sancionado em 2020-03-09, pela Subdiretora-Geral do IR \u2013 PIV n.\u00ba16926<\/em>)<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-iii-8-2-art-\u00ba-46\u00ba-conceito-de-mais-e-menos-valias\"><strong>III.8.2 \u2013 Art.\u00ba 46\u00ba &#8211; Conceito de mais e menos valias<\/strong><\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li>No dia 17 de junho de 2020 foi divulgada uma Informa\u00e7\u00e3o Vinculativa sobre &#8211; <strong>Conceito de mais e menos valias;<\/strong><\/li>\n\n\n\n<li>Uma sociedade an\u00f3nima disp\u00f5e de um complexo industrial composto pelos seguintes ativos fixos tang\u00edveis e intang\u00edveis:\n<ul class=\"wp-block-list\">\n<li>Terrenos;<\/li>\n\n\n\n<li>Edif\u00edcios e outros im\u00f3veis;<\/li>\n\n\n\n<li>M\u00e1quinas, aparelhos e ferramentas;<\/li>\n\n\n\n<li>Instala\u00e7\u00f5es v\u00e1rias;<\/li>\n\n\n\n<li>Programas de computador.<\/li>\n<\/ul>\n<\/li>\n\n\n\n<li>Os referidos ativos encontram-se, na sua maioria, totalmente depreciados, tendo ainda alguns destes sido, no passado, objeto de reavalia\u00e7\u00f5es ao abrigo de diplomas fiscais;<\/li>\n\n\n\n<li>No \u00e2mbito de uma reorganiza\u00e7\u00e3o em curso, a sociedade equaciona a transmiss\u00e3o daqueles ativos por um pre\u00e7o global, pelo que se coloca a quest\u00e3o de saber qual a forma de apuramento das respetivas mais e menos valias fiscais;<\/li>\n\n\n\n<li>Assim, a escritura de compra e venda deve discriminar o valor de realiza\u00e7\u00e3o dos ativos alienados, sendo que o valor de realiza\u00e7\u00e3o de cada um desses ativos \u00e9 o definido pelas partes intervenientes na transa\u00e7\u00e3o, desde que, no caso de existirem rela\u00e7\u00f5es especiais entre as partes, seja respeitado o princ\u00edpio da plena concorr\u00eancia, nos termos do art.\u00ba 63.\u00ba do CIRC;<\/li>\n\n\n\n<li>Contudo, em qualquer caso, no que respeita aos bens im\u00f3veis, nomeadamente ao pr\u00e9dio urbano que se encontra inscrito na matriz com o artigo X, e que se encontra descrito como um complexo industrial constitu\u00eddo por doze edif\u00edcios e respetivo terreno, o valor de realiza\u00e7\u00e3o n\u00e3o pode, em conformidade com o art.\u00ba 64.\u00ba do CIRC, ser inferior ao respetivo valor patrimonial tribut\u00e1rio (VPT), exceto se for feita prova nos termos do art.\u00ba 139.\u00ba do CIRC;<\/li>\n\n\n\n<li>Para efeitos do c\u00e1lculo das mais ou menos valias fiscais dos ativos em causa, o valor de aquisi\u00e7\u00e3o a considerar \u00e9 o valor n\u00e3o reavaliado (ou seja, o valor hist\u00f3rico de aquisi\u00e7\u00e3o), ao qual devem ser deduzidas as deprecia\u00e7\u00f5es\/amortiza\u00e7\u00f5es calculadas sobre aquele valor e fiscalmente aceites, bem como as restantes dedu\u00e7\u00f5es previstas no n.\u00ba 2 do art.\u00ba 46.\u00ba do CIRC, se ao caso for aplic\u00e1vel. (<em>Processo: 2348\/17, PIV 12311, com despacho da Subdiretora-geral dos Impostos sobre o Rendimento e Rela\u00e7\u00f5es Internacionais, de 11-10-2017<\/em>)<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-iii-9-art-\u00ba-64\u00ba-correcoes-ao-valor-de-transmissao-de-direitos-reais-sobre-bens-imoveis\"><strong>III.9 \u2013 Art.\u00ba 64\u00ba &#8211; Corre\u00e7\u00f5es ao valor de transmiss\u00e3o de direitos reais sobre bens im\u00f3veis<\/strong><\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li>No dia 16 de junho de 2020 foi divulgada uma Informa\u00e7\u00e3o Vinculativa sobre &#8211; <strong>Valor dos im\u00f3veis nas opera\u00e7\u00f5es de aquisi\u00e7\u00e3o e aliena\u00e7\u00e3o de im\u00f3veis adquiridos em leil\u00e3o<\/strong>;<\/li>\n\n\n\n<li>Uma sociedade que tem como atividade a compra e venda de im\u00f3veis, comprou \u00e0 Autoridade Tribut\u00e1ria e Aduaneira (AT), pelo valor de \u20ac 30.200,00, num leil\u00e3o realizado, um im\u00f3vel cujo valor patrimonial tribut\u00e1rio (VPT) \u00e9 de \u20ac 142.128,93, tendo pago imposto de selo sobre o valor constante do auto de adjudica\u00e7\u00e3o (\u20ac 30.000,00) e n\u00e3o sobre o VPT;<\/li>\n\n\n\n<li>A empresa pretende vender o im\u00f3vel, ainda no mesmo per\u00edodo, pelo valor de \u20ac 60.000,00;<\/li>\n\n\n\n<li>Assim, aquando da venda, s\u00e3o os seguintes os valores a considerar, para efeitos contabil\u00edsticos:\n<ul class=\"wp-block-list\">\n<li>a) Valor de venda do im\u00f3vel &#8211; \u20ac 60.000,00;<\/li>\n\n\n\n<li>b) Valor de compra do im\u00f3vel &#8211; \u20ac 30.200,00<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Apurando-se assim um resultado contabil\u00edstico de \u20ac 29.800,00.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Para efeitos fiscais, h\u00e1 que proceder \u00e0s seguintes corre\u00e7\u00f5es para efeitos de apuramento do lucro tribut\u00e1vel:\n<ul class=\"wp-block-list\">\n<li>Campo 745 do quadro 07 da DM 22 &#8211; \u20ac 82.128,93 (\u20ac 142.128,93 &#8211; \u20ac 60.000,00)<\/li>\n\n\n\n<li>Lucro tribut\u00e1vel &#8211; \u20ac 111.928,93 (\u20ac 29.800,00 + \u20ac 82.128,93);<\/li>\n<\/ul>\n<\/li>\n\n\n\n<li>N\u00e3o obstante, a sociedade pode apresentar requerimento, dirigido ao diretor de finan\u00e7as competente, e fazer prova de que o pre\u00e7o efetivamente praticado na transmiss\u00e3o dos im\u00f3veis foi inferior ao VPT (artigo 139.\u00ba do CIRC). (<em>Processo: 2014 002157, sancionado por Despacho, de 12 de mar\u00e7o de 2015, da Subdiretora-Geral da \u00c1rea de Gest\u00e3o Tribut\u00e1ria \u2013 IR PIV 7228<\/em>)<\/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 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\/financiamento\/\" class=\"post-tags__link button button--secondary\">\n\t\t\t\t\t\t\t\tFinanciamento\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\/ganhos-e-perdas\/\" class=\"post-tags__link button button--secondary\">\n\t\t\t\t\t\t\t\tGanhos e Perdas\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-14023 post type-post status-publish format-standard has-post-thumbnail hentry category-estrategia-legal-e-processos tag-contabilidade tag-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=\"1215\" height=\"810\" src=\"https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2023\/10\/GettyImages-1436821731-1215x810.jpg\" class=\"card-post__image\" alt=\"Duas mulheres no escrit\u00f3rio a rever documentos.\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2023\/10\/GettyImages-1436821731-684x384.jpg 684w, https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2023\/10\/GettyImages-1436821731-768x512.jpg 768w, https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2023\/10\/GettyImages-1436821731-1215x810.jpg 1215w\" sizes=\"auto, (min-width: 48em) 250px, (min-width: 30em) 100vw, 100vw\" \/>\t\t\t\n\t\t\t\n\t\t\t\t\t<\/figure>\n\t<\/div>\n\n\t<div class=\"card-post__content\">\n\t\t\t\t\t<div class=\"card-post__label\">Recomendado<\/div>\n\t\t\n\t\t\t\t\t<div class=\"card-post__meta\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"posted-on \"><time class=\"entry-date published\" datetime=\"2026-07-07T13:44:25+01:00\">Julho 7, 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\/gestao-tesouraria-pme-fecho-exercicio\/\"\n\t\t\t\t>\n\t\t\t\n\t\t\tGest\u00e3o de tesouraria e liquidez: Como apoiar as PME na reta final do exerc\u00edcio fiscal\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\tMelhore a gest\u00e3o de tesouraria nas PME com previs\u00f5es, liquidez e assessoria fiscal para preparar o fecho do exerc\u00edcio.\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-14021 post type-post status-publish format-standard has-post-thumbnail hentry category-estrategia-legal-e-processos tag-contabilidade tag-fecho-de-contas 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\/julho-fiscal-no-escritorio\/\"\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_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-2 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\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-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-4 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\t\t\t<\/div>\n\t\t\t<\/div>\n<\/section>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Este \u00e9 o quarto texto que comp\u00f5e a an\u00e1lise que estamos a fazer sobre as informa\u00e7\u00f5es vinculativas de IRC, IRS e IVA divulgadas pela AT, em 2020. IRC \u2013 Informa\u00e7\u00f5es Vinculativas de 2020 IRC \u2013 Informa\u00e7\u00f5es Vinculativas de 2020 \u2013 Mat\u00e9ria Colet\u00e1vel IRC \u2013 Informa\u00e7\u00f5es Vinculativas de 2020 \u2013 Mat\u00e9ria Colet\u00e1vel &#8211; Parte 3 III [&hellip;]<\/p>\n","protected":false},"author":799,"featured_media":5841,"comment_status":"closed","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":"","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":[52,85,64,287],"business_type":[135],"context":[],"industry":[126],"persona":[51],"imagine_tag":[136],"coauthors":[504],"class_list":["post-6324","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-estrategia-legal-e-processos","tag-contabilidade","tag-financiamento","tag-ganhos-e-perdas","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\/2020\/06\/you-x-ventures-MUZFKa_mttU-unsplash-scaled.jpg","imagine_tags":{"136":"Contabilistas"}},"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\/6324","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=6324"}],"version-history":[{"count":0,"href":"https:\/\/www.sage.com\/pt-pt\/blog\/api\/wp\/v2\/posts\/6324\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.sage.com\/pt-pt\/blog\/api\/wp\/v2\/media\/5841"}],"wp:attachment":[{"href":"https:\/\/www.sage.com\/pt-pt\/blog\/api\/wp\/v2\/media?parent=6324"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.sage.com\/pt-pt\/blog\/api\/wp\/v2\/categories?post=6324"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.sage.com\/pt-pt\/blog\/api\/wp\/v2\/tags?post=6324"},{"taxonomy":"business_type","embeddable":true,"href":"https:\/\/www.sage.com\/pt-pt\/blog\/api\/wp\/v2\/business_type?post=6324"},{"taxonomy":"context","embeddable":true,"href":"https:\/\/www.sage.com\/pt-pt\/blog\/api\/wp\/v2\/context?post=6324"},{"taxonomy":"industry","embeddable":true,"href":"https:\/\/www.sage.com\/pt-pt\/blog\/api\/wp\/v2\/industry?post=6324"},{"taxonomy":"persona","embeddable":true,"href":"https:\/\/www.sage.com\/pt-pt\/blog\/api\/wp\/v2\/persona?post=6324"},{"taxonomy":"imagine_tag","embeddable":true,"href":"https:\/\/www.sage.com\/pt-pt\/blog\/api\/wp\/v2\/imagine_tag?post=6324"},{"taxonomy":"author","embeddable":true,"href":"https:\/\/www.sage.com\/pt-pt\/blog\/api\/wp\/v2\/coauthors?post=6324"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}