{"id":6352,"date":"2021-02-19T09:30:40","date_gmt":"2021-02-19T09:30:40","guid":{"rendered":"https:\/\/www.sage.com\/pt-pt\/blog\/?p=6352"},"modified":"2025-12-03T15:03:59","modified_gmt":"2025-12-03T15:03:59","slug":"cfi-codigo-fiscal-do-investimento-ambito-de-aplicacao-e-definicoes-rfai","status":"publish","type":"post","link":"https:\/\/www.sage.com\/pt-pt\/blog\/cfi-codigo-fiscal-do-investimento-ambito-de-aplicacao-e-definicoes-rfai\/","title":{"rendered":"CFI \u2013 C\u00f3digo Fiscal do Investimento &#8211; \u00c2mbito de aplica\u00e7\u00e3o e defini\u00e7\u00f5es &#8211; RFAI"},"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\tCFI \u2013 C\u00f3digo Fiscal do Investimento &#8211; \u00c2mbito de aplica\u00e7\u00e3o e defini\u00e7\u00f5es &#8211; RFAI\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<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=\"2021-02-19T09:30:40+00:00\">Fevereiro 19, 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=\"CFI \u2013 C\u00f3digo Fiscal do Investimento &#8211; \u00c2mbito de aplica\u00e7\u00e3o e defini\u00e7\u00f5es &#8211; RFAI\"\n\t\t\tdata-share-url=\"https:\/\/www.sage.com\/pt-pt\/blog\/cfi-codigo-fiscal-do-investimento-ambito-de-aplicacao-e-definicoes-rfai\/\"\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<\/header>\n\n\n\n<div class=\"wp-block-post-author has-dark-background-color alignfull\">\n\t<div class=\"container\">\n\t\t<div class=\"col\">\n\t\t\t\t\t\t\t<div class=\"co-authors\">\n\t\t\t\t\t\n\t\t<div class=\"entry-author-wrapper\">\n\t\t\t<a class=\"entry-author\" href=\"https:\/\/www.sage.com\/pt-pt\/blog\/author\/brunolagos\/\">\n\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"40\" height=\"40\" src=\"https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2019\/05\/brunolagos-263x300-1-SQUARE-350x350.jpg\" class=\"entry-author__image\" alt=\"\" srcset=\"https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2019\/05\/brunolagos-263x300-1-SQUARE-350x350.jpg 350w, https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2019\/05\/brunolagos-263x300-1-SQUARE-768x768.jpg 768w, https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2019\/05\/brunolagos-263x300-1-SQUARE-810x810.jpg 810w, https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2019\/05\/brunolagos-263x300-1-SQUARE-1536x1536.jpg 1536w, https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2019\/05\/brunolagos-263x300-1-SQUARE.jpg 1890w\" sizes=\"auto, (max-width: 40px) 100vw, 40px\" \/>\t\t\t\t<span class=\"entry-author__name\">Bruno Lagos<\/span>\n\t\t\t<\/a>\n\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t<\/div>\n<\/div>\n\n\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-informacoes-vinculativas-de-2020\">Informa\u00e7\u00f5es vinculativas de 2020<\/h2>\n\n\n\n<figure class=\"wp-block-table  aligncenter\"><table class=\"has-fixed-layout\"><tbody><tr><td>Data de Divulga\u00e7\u00e3o<\/td><td>Art.\u00ba<\/td><td>Quest\u00e3o<\/td><td>Decis\u00e3o<\/td><td>Processo<\/td><\/tr><tr><td>27\/11\/2020<\/td><td>22<\/td><td>Aferir a elegibilidade, ou n\u00e3o, em sede de RFAI, da parte do investimento relativa \u00e0 substitui\u00e7\u00e3o de chapas na cobertura e revestimento de um pavilh\u00e3o industrial (que se encontrava em constru\u00e7\u00e3o), motivada por um inc\u00eandio.<\/td><td>Apenas se consideram eleg\u00edveis as aplica\u00e7\u00f5es relevantes <strong>em ativos fixos tang\u00edveis adquiridos em estado de novo que se traduzam em &#8220;adi\u00e7\u00f5es&#8221;<\/strong>, <strong>excluindo, portanto, os investimentos de substitui\u00e7\u00e3o<\/strong>.<\/td><td>2020 004282, PIV 18369, sancionado por Despacho de 25 de novembro de 2020, da Subdiretora Geral do IR.<\/td><\/tr><tr><td>09\/11\/2020<\/td><td>22<\/td><td>Saber se determinadas atividades se enquadram no \u00e2mbito das atividades que podem beneficiar do Regime Fiscal de Apoio ao Investimento (RFAI) e da Dedu\u00e7\u00e3o por Lucros Retidos e Reinvestidos (DLRR). CAE 01410, 10510 e 10520<\/td><td><a href=\"https:\/\/www.sage.com\/pt-pt\/blog\/incentivos-financeiros-e-incentivos-fiscais-pt2020-e-rfai\/\">RFAI<\/a> &#8211; Uma vez que a atividade de produ\u00e7\u00e3o de queijo consiste numa atividade de transforma\u00e7\u00e3o de produtos agr\u00edcolas da qual resulta um produto agr\u00edcola, de acordo com a defini\u00e7\u00e3o prevista no artigo 38.\u00ba do TFUE (constante do Anexo I do Tratado), <strong>n\u00e3o pode esta atividade ser considerada eleg\u00edvel para efeitos do RFAI<\/strong>.<p><\/p>\n<p>DLRR &#8211; Atendendo a que a reserva constitu\u00edda teve na sua origem os lucros que resultaram da atividade anteriormente desenvolvida, na totalidade, pela empresa, <strong>n\u00e3o poder\u00e1 a mesma beneficiar do regime da DLRR<\/strong>, porquanto os lucros retidos respeitam, exclusivamente, a lucros obtidos no \u00e2mbito do setor da produ\u00e7\u00e3o agr\u00edcola prim\u00e1ria.<\/p><\/td><td>2020000014, PIV n.\u00ba 16881, com Despacho da Diretora de Servi\u00e7os do IRC de 01.09.2020<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n<div class=\"single-cta\">\n\t<div class=\"single-cta__positioner\">\n\t\t<div class=\"single-cta__wrapper has-dark-background-color\">\n\t\t\t<div class=\"single-cta__content\">\n\t\t\t\t\t\t\t\t<h2 class=\"single-cta__title h3\">Receba a newsletter Sage Advice<\/h2>\n\n\t\t\t\t\t\t\t\t\t<div class=\"single-cta__description\">\n\t\t\t\t\t\t<p>Inscreva-se para receber o boletim do Sage\u00a0Advice e receba os conselhos mais recentes diretamente no seu e-mail.<\/p>\n\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a\n\t\t\t\t\t\thref=\"#gate-56228f27-e58f-435b-9b72-a561d684e263\"\n\t\t\t\t\t\tclass=\"single-cta__button button button--primary\"\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t>Subscrever<\/a>\n\t\t\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<img decoding=\"async\" width=\"1215\" height=\"810\" src=\"https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2023\/10\/GettyImages-1073868226-1215x810.jpg\" class=\"single-cta__image\" alt=\"Rapaz ao telefone no seu escrit\u00f3rio\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2023\/10\/GettyImages-1073868226-1215x810.jpg 1215w\" sizes=\"auto, (min-width: 48em) 33vw, 100vw\" \/>\t\t\t<\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Informa\u00e7\u00f5es vinculativas de 2020 Data de Divulga\u00e7\u00e3o Art.\u00ba Quest\u00e3o Decis\u00e3o Processo 27\/11\/2020 22 Aferir a elegibilidade, ou n\u00e3o, em sede de RFAI, da parte do investimento relativa \u00e0 substitui\u00e7\u00e3o de chapas na cobertura e revestimento de um pavilh\u00e3o industrial (que se encontrava em constru\u00e7\u00e3o), motivada por um inc\u00eandio. Apenas se consideram eleg\u00edveis as aplica\u00e7\u00f5es relevantes [&hellip;]<\/p>\n","protected":false},"author":799,"featured_media":6353,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_sage_video":false,"post_featured_image_hide":false,"footnotes":""},"categories":[16],"tags":[52,287],"business_type":[135],"context":[],"industry":[130],"persona":[],"imagine_tag":[148,136,277,138,274],"coauthors":[504],"class_list":["post-6352","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-estrategia-legal-e-processos","tag-contabilidade","tag-novidades-legais","business_type-contabilistas","industry-servicos"],"sage_meta":{"region":"pt-pt","author_name":"Bruno Lagos","featured_image":"https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2021\/02\/Cantelowes1251_2017_27802-e1617119271613.jpg","imagine_tags":{"148":"Business intelligence","136":"Contabilistas","277":"Empresa","138":"Gest\u00e3o","274":"Tesouraria"}},"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\/6352","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=6352"}],"version-history":[{"count":0,"href":"https:\/\/www.sage.com\/pt-pt\/blog\/api\/wp\/v2\/posts\/6352\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.sage.com\/pt-pt\/blog\/api\/wp\/v2\/media\/6353"}],"wp:attachment":[{"href":"https:\/\/www.sage.com\/pt-pt\/blog\/api\/wp\/v2\/media?parent=6352"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.sage.com\/pt-pt\/blog\/api\/wp\/v2\/categories?post=6352"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.sage.com\/pt-pt\/blog\/api\/wp\/v2\/tags?post=6352"},{"taxonomy":"business_type","embeddable":true,"href":"https:\/\/www.sage.com\/pt-pt\/blog\/api\/wp\/v2\/business_type?post=6352"},{"taxonomy":"context","embeddable":true,"href":"https:\/\/www.sage.com\/pt-pt\/blog\/api\/wp\/v2\/context?post=6352"},{"taxonomy":"industry","embeddable":true,"href":"https:\/\/www.sage.com\/pt-pt\/blog\/api\/wp\/v2\/industry?post=6352"},{"taxonomy":"persona","embeddable":true,"href":"https:\/\/www.sage.com\/pt-pt\/blog\/api\/wp\/v2\/persona?post=6352"},{"taxonomy":"imagine_tag","embeddable":true,"href":"https:\/\/www.sage.com\/pt-pt\/blog\/api\/wp\/v2\/imagine_tag?post=6352"},{"taxonomy":"author","embeddable":true,"href":"https:\/\/www.sage.com\/pt-pt\/blog\/api\/wp\/v2\/coauthors?post=6352"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}