{"id":6594,"date":"2021-05-10T09:30:19","date_gmt":"2021-05-10T08:30:19","guid":{"rendered":"https:\/\/www.sage.com\/pt-pt\/blog\/?p=6594"},"modified":"2025-12-03T15:01:18","modified_gmt":"2025-12-03T15:01:18","slug":"modelo-3-do-imposto-sobre-o-rendimento-das-pessoas-singulares-irs","status":"publish","type":"post","link":"https:\/\/www.sage.com\/pt-pt\/blog\/modelo-3-do-imposto-sobre-o-rendimento-das-pessoas-singulares-irs\/","title":{"rendered":"Modelo 3 do imposto sobre o rendimento das pessoas singulares \u2013 IRS"},"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\tModelo 3 do imposto sobre o rendimento das pessoas singulares \u2013 IRS\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=\"2021-05-10T09:30:19+01:00\">Maio 10, 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=\"Modelo 3 do imposto sobre o rendimento das pessoas singulares \u2013 IRS\"\n\t\t\tdata-share-url=\"https:\/\/www.sage.com\/pt-pt\/blog\/modelo-3-do-imposto-sobre-o-rendimento-das-pessoas-singulares-irs\/\"\n\t\t\tdata-share-text=\"Por favor, leia este artigo interessante\"\n\t\t>\n\t\t\t<span class=\"social-share-button__share-label\">Partilhar<\/span>\n\t\t\t<span class=\"social-share-button__copy-label\" hidden>Copiar link<\/span>\n\t\t\t<span class=\"social-share-button__copy-tooltip\" aria-hidden=\"true\" hidden>Copiada<\/span>\n\t\t<\/button>\n\n\t\t\t\t<\/div>\n\t<\/div>\n\t<\/header>\n\n\n\n<div class=\"wp-block-post-author has-dark-background-color alignfull\">\n\t<div class=\"container\">\n\t\t<div class=\"col\">\n\t\t\t\t\t\t\t<div class=\"co-authors\">\n\t\t\t\t\t\n\t\t<div class=\"entry-author-wrapper\">\n\t\t\t<a class=\"entry-author\" href=\"https:\/\/www.sage.com\/pt-pt\/blog\/author\/brunolagos\/\">\n\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"40\" height=\"40\" src=\"https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2019\/05\/brunolagos-263x300-1-SQUARE-350x350.jpg\" class=\"entry-author__image\" alt=\"\" srcset=\"https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2019\/05\/brunolagos-263x300-1-SQUARE-350x350.jpg 350w, https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2019\/05\/brunolagos-263x300-1-SQUARE-768x768.jpg 768w, https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2019\/05\/brunolagos-263x300-1-SQUARE-810x810.jpg 810w, https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2019\/05\/brunolagos-263x300-1-SQUARE-1536x1536.jpg 1536w, https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2019\/05\/brunolagos-263x300-1-SQUARE.jpg 1890w\" sizes=\"auto, (max-width: 40px) 100vw, 40px\" \/>\t\t\t\t<span class=\"entry-author__name\">Bruno Lagos<\/span>\n\t\t\t<\/a>\n\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t<\/div>\n<\/div>\n\n\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-anexo-a-pensoes\">Anexo A &#8211; Pens\u00f5es<\/h2>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-1-o-que-devemos-considerar-como-rendimentos-de-pensoes\">1. O que devemos considerar como rendimentos de pens\u00f5es?<\/h2>\n\n\n\n<p>Considerem-se rendimentos da Categoria H \u2013 Pens\u00f5es as presta\u00e7\u00f5es que, n\u00e3o sendo considerado trabalho dependente, sejam pagas ou colocadas \u00e0 disposi\u00e7\u00e3o a t\u00edtulo de pens\u00e3o:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>De aposenta\u00e7\u00e3o;<\/li>\n\n\n\n<li>De reforma;<\/li>\n\n\n\n<li>De velhice;<\/li>\n\n\n\n<li>De sobreviv\u00eancia;<\/li>\n\n\n\n<li>De viuvez<\/li>\n\n\n\n<li>Rendas tempor\u00e1rias ou vital\u00edcias;<\/li>\n\n\n\n<li>Presta\u00e7\u00f5es regulares e peri\u00f3dicas de PPR;<\/li>\n\n\n\n<li>De alimentos;<\/li>\n\n\n\n<li>De orfandade social;<\/li>\n\n\n\n<li>Outras presta\u00e7\u00f5es ou subven\u00e7\u00f5es;<\/li>\n\n\n\n<li>Por doen\u00e7as profissionais;<\/li>\n\n\n\n<li>Por invalidez.<\/li>\n<\/ul>\n\n\n\n<p>Tamb\u00e9m se consideram pens\u00f5es, as presta\u00e7\u00f5es a cargo de companhias de seguros, fundos de pens\u00f5es ou quaisquer outras entidades, devidas no \u00e2mbito de regimes complementares de seguran\u00e7a social em raz\u00e3o de contribui\u00e7\u00f5es da entidade patronal, n\u00e3o consideradas de trabalho dependente.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-2-em-que-quadro-do-anexo-a-se-declara-o-rendimento-de-pensoes\">2. Em que quadro do anexo a se declara o rendimento de pens\u00f5es<\/h2>\n\n\n\n<p>No quadro 4 do Anexo A.<\/p>\n\n\n\n<figure class=\"wp-block-image aligncenter\"><img loading=\"lazy\" decoding=\"async\" width=\"885\" height=\"360\" src=\"https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2021\/05\/Imagem1.png\" alt=\"Sage\" class=\"wp-image-6595\" srcset=\"https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2021\/05\/Imagem1.png 885w, https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2021\/05\/Imagem1-768x312.png 768w\" sizes=\"auto, (max-width: 885px) 100vw, 885px\" \/><\/figure>\n\n\n\n<p><\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-3-que-informacao-e-solicitada-nesse-quadro\">3. Que informa\u00e7\u00e3o \u00e9 solicitada nesse quadro?<\/h2>\n\n\n\n<p><strong>Primeira Coluna<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>N\u00famero de identifica\u00e7\u00e3o fiscal (NIF) das entidades que pagaram ou colocaram \u00e0 disposi\u00e7\u00e3o os rendimentos mencionados neste quadro;<\/li>\n<\/ul>\n\n\n\n<p><strong>Segunda Coluna<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Pens\u00f5es (com exce\u00e7\u00e3o das pens\u00f5es de sobreviv\u00eancia e de alimentos) &#8211; C\u00d3DIGO 403;<\/li>\n\n\n\n<li>Pens\u00f5es de sobreviv\u00eancia &#8211; C\u00d3DIGO 404;<\/li>\n\n\n\n<li>Pens\u00f5es de alimentos \u2013 C\u00d3DIGO 405;<\/li>\n\n\n\n<li>Rendas tempor\u00e1rias e vital\u00edcias \u2013 C\u00d3DIGO 406;<\/li>\n\n\n\n<li>Pr\u00e9-Reforma \u2013 Regime de transi\u00e7\u00e3o \u2013 C\u00d3DIGO 407.<\/li>\n<\/ul>\n\n\n\n<p><strong>Terceira coluna<\/strong><\/p>\n\n\n\n<p>Devem indicar-se os titulares dos rendimentos, os quais devem ser identificados atrav\u00e9s dos seguintes c\u00f3digos:<\/p>\n\n\n\n<p>A = Sujeito Passivo A (incluindo os casos de compropriedade dos dois c\u00f4njuges no ano do \u00f3bito de um deles).<\/p>\n\n\n\n<p>B = Sujeito Passivo B (no caso de sujeitos passivos casados ou unidos de facto que optem pela tributa\u00e7\u00e3o conjunta dos seus rendimentos).<\/p>\n\n\n\n<p>F = Falecido (no ano do \u00f3bito, caso tenha sido efetuada a op\u00e7\u00e3o pela tributa\u00e7\u00e3o conjunta dos rendimentos \u2013 campo 04 do quadro 5B da folha de Rosto, havendo rendimentos auferidos em vida pelo falecido, deve o titular desses rendimentos ser identificado com a letra \u201cF\u201d, cujo n\u00famero de identifica\u00e7\u00e3o fiscal deve constar do campo 06 do quadro 5B do Rosto da declara\u00e7\u00e3o).<\/p>\n\n\n\n<p><strong>Quarta coluna<\/strong><\/p>\n\n\n\n<p>Deve indicar-se o valor dos rendimentos pagos ou colocados \u00e0 disposi\u00e7\u00e3o pela entidade identificada na primeira coluna.<\/p>\n\n\n\n<p><strong>Quinta coluna<\/strong><\/p>\n\n\n\n<p>Deve indicar-se o valor das reten\u00e7\u00f5es que incidiram sobre os rendimentos mencionados na coluna anterior.<\/p>\n\n\n\n<p><strong>Contratos de pr\u00e9-reforma\/informa\u00e7\u00f5es complementares:<\/strong><\/p>\n\n\n\n<p>No caso de declarar rendimentos com o c\u00f3digo 407 na &#8220;segunda coluna&#8221; do quadro 4A, deve indicar o NIF da entidade pagadora, o titular dos rendimentos da pr\u00e9-reforma e as datas da celebra\u00e7\u00e3o do contrato e do primeiro pagamento relativo ao mesmo.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-4-os-rendimentos-de-pensoes-estao-sujeitos-a-retencao-na-fonte\">4. Os rendimentos de pens\u00f5es est\u00e3o sujeitos a reten\u00e7\u00e3o na fonte?<\/h2>\n\n\n\n<p>Sim. As entidades devedoras de pens\u00f5es (exclu\u00eddas as pens\u00f5es de alimentos) s\u00e3o obrigadas a reter imposto no momento do seu pagamento ou coloca\u00e7\u00e3o \u00e0 disposi\u00e7\u00e3o dos respetivos titulares.<\/p>\n\n\n\n<p>Para esse efeito dever\u00e3o solicitar ao pensionista, antes de ser efetuado o 1\u00ba pagamento, os dados indispens\u00e1veis relativos \u00e0 situa\u00e7\u00e3o pessoal e familiar, ficando este obrigado a comunicar-lhes qualquer altera\u00e7\u00e3o fiscalmente relevante.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-5-como-se-calcula-a-retencao-na-fonte\">5. Como se calcula a reten\u00e7\u00e3o na fonte?<\/h2>\n\n\n\n<p>A reten\u00e7\u00e3o ser\u00e1 efetuada mensalmente sobre o valor das pens\u00f5es pagas mediante a aplica\u00e7\u00e3o das taxas que lhes correspondam, constante das Tabelas VII, VIII e IX de uma Circular Anual emitida pela <a href=\"https:\/\/www.sage.com\/pt-pt\/blog\/dicion%C3%A1rio-termos-empresariais\/autoridade-tributaria-e-aduaneira\/\">Autoridade Tribut\u00e1ria<\/a> (AT).<\/p>\n\n\n\n<figure class=\"wp-block-image aligncenter\"><img loading=\"lazy\" decoding=\"async\" width=\"885\" height=\"404\" src=\"https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2021\/05\/Imagem1-1.png\" alt=\"Sage\" class=\"wp-image-6596\" srcset=\"https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2021\/05\/Imagem1-1.png 885w, https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2021\/05\/Imagem1-1-768x351.png 768w\" sizes=\"auto, (max-width: 885px) 100vw, 885px\" \/><\/figure>\n\n\n\n<p><\/p>\n\n\n\n<p>Se o valor da pens\u00e3o for de \u20ac 1.000,00 e o pensionista for n\u00e3o casado, a taxa de reten\u00e7\u00e3o ser\u00e1 de 9,8%.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-6-como-se-calcula-o-rendimento-liquido-dos-rendimentos-de-pensoes\">6. Como se calcula o rendimento l\u00edquido dos rendimentos de pens\u00f5es?<\/h2>\n\n\n\n<p>Ao rendimento bruto \u00e9 deduzido, at\u00e9 \u00e0 sua concorr\u00eancia, o valor de \u20ac 4.104,00 (valor para 2020).<\/p>\n\n\n\n<p><strong>Exemplificado:<\/strong><\/p>\n\n\n\n<p>O Sr. X tem um rendimento anual de pens\u00f5es de \u20ac 14.000. Como a dedu\u00e7\u00e3o especifica \u00e9 de \u20ac 4.104,00 o rendimento l\u00edquido \u00e9 de \u20ac 9.896,00 (\u20ac 14.000 &#8211; \u20ac 4104). Partindo do princ\u00edpio de que este pensionista n\u00e3o tinha mais rendimentos, este rendimento l\u00edquido seria o seu Rendimento Colet\u00e1vel.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-7-para-o-rendimento-coletavel-de-9-896-00-qual-o-valor-da-coleta-total\">7. Para o rendimento colet\u00e1vel de \u20ac 9.896,00 qual o valor da coleta total?<\/h2>\n\n\n\n<p>O art.\u00ba 68\u00ba do C\u00f3digo do IRS determina as taxas do imposto que se aplicam sobre o rendimento colet\u00e1vel. As taxas constam da tabela seguinte:<\/p>\n\n\n\n<figure class=\"wp-block-image aligncenter\"><img loading=\"lazy\" decoding=\"async\" width=\"685\" height=\"420\" src=\"https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2021\/05\/Imagem1-2.png\" alt=\"Sage\" class=\"wp-image-6597\"\/><\/figure>\n\n\n\n<p><\/p>\n\n\n\n<p>Para o rendimento colet\u00e1vel de \u20ac 9.896,00 a coleta \u00e9 determinada do seguinte modo:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>At\u00e9 \u20ac 7.112 aplica-se a taxa da coluna (B), isto \u00e9 14.50%;<\/li>\n\n\n\n<li>\u00c0 diferen\u00e7a de \u20ac 9.896,00 e \u20ac 7.112 (\u20ac 2.784) aplica-se a taxa da coluna (A).<\/li>\n<\/ul>\n\n\n\n<p>Assim, a coleta para esta situa\u00e7\u00e3o em concreto, \u00e9 seguinte:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u20ac 7.112 x 14,50% + \u20ac 2.784 x 23% = \u20ac 1.671,56<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-8-qual-a-coleta-liquida-depois-de-deduzidas-as-deducoes-a-coleta\">8. Qual a coleta l\u00edquida, depois de deduzidas as dedu\u00e7\u00f5es \u00e0 coleta?<\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Supondo que o pensionista j\u00e1 n\u00e3o tem dependentes a seu cargo e que apenas deduz o limite global das despesas gerais familiares (\u20ac 250) teria uma coleta l\u00edquida de \u20ac 1.421,56 (\u20ac 1.671,56 &#8211; \u20ac 250).<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-9-qual-sera-o-resultado-do-imposto-apurado\">9. Qual ser\u00e1 o resultado do imposto apurado?<\/h2>\n\n\n\n<p>Ao valor da coleta l\u00edquida (\u20ac 1.421,56) ser\u00e1 de subtrair a reten\u00e7\u00e3o sofrida ao longo do ano. Como a pens\u00e3o era de \u20ac 1.000 e a reten\u00e7\u00e3o na fonte era feita \u00e0 taxa de 9,8% (ver pergunta 5), o valor mensal da reten\u00e7\u00e3o foi \u20ac 98, durante o ano 2020 foi retido \u20ac 1.372,00 (\u20ac 98 x 14 meses).<\/p>\n\n\n\n<p>Como a coleta l\u00edquida foi de \u20ac 1.421,56 e a reten\u00e7\u00e3o na fonte foi de \u20ac 1.372,00 haver\u00e1 valor a pagar de \u20ac 49,56 (\u20ac 1.421,56 &#8211; \u20ac 1.372,00).<\/p>\n\n\n\n<p>Consulte todos os artigos sobre a <a href=\"https:\/\/www.sage.com\/pt-pt\/blog\/dicion%C3%A1rio-termos-empresariais\/o-que-e-a-modelo-3\/\">Modelo 3<\/a>:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><a href=\"https:\/\/www.sage.com\/pt-pt\/blog\/declaracao-modelo-3-de-irs-do-ano-de-2020-a-entregar-em-2021\/\">Declara\u00e7\u00e3o Modelo 3 de IRS do Ano de 2020 a entregar em 2021 \u2013 Anexos A e B<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/www.sage.com\/pt-pt\/blog\/declaracao-modelo-3-de-irs-do-ano-de-2020-a-entregar-em-2021-parte-2\/\">Declara\u00e7\u00e3o Modelo 3 de IRS do Ano de 2020 a entregar em 2021 \u2013 Anexos C, D, E e F<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/www.sage.com\/pt-pt\/blog\/declaracao-modelo-3-de-irs-do-ano-de-2020-a-entregar-em-2021-alteracoes-alertas-anexos-g-h-e-i\/\">Declara\u00e7\u00e3o Modelo 3 de IRS do Ano de 2020 a entregar em 2021 \u2013 Anexos G, H e I<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/www.sage.com\/pt-pt\/blog\/declaracao-modelo-3-de-irs-do-ano-de-2020-a-entregar-em-2021-alteracoes-alertas-anexos-j-e-l\/\">Declara\u00e7\u00e3o Modelo 3 de IRS do Ano de 2020 a entregar em 2021 \u2013 Anexos J e L<\/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\/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-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 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=\"1440\" height=\"810\" src=\"https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2022\/04\/GettyImages-1171809453-1440x810.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\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=\"2026-06-16T12:22:29+01:00\">Junho 16, 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\/o-que-e-o-capital-circulante-conselhos-para-melhorar-a-sua-gestao\/\"\n\t\t\t\t>\n\t\t\t\n\t\t\tO que \u00e9 o capital circulante? Conselhos para melhorar a sua gest\u00e3o\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\tSaiba o que \u00e9 o capital circulante, como se calcula e que pr\u00e1ticas ajudam a melhorar a liquidez e evitar problemas de tesouraria.\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-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-2 post-13938 post type-post status-publish format-standard has-post-thumbnail hentry category-estrategia-legal-e-processos tag-contabilidade tag-estrategia tag-tecnologia business_type-pequenas-empresas\"\n>\n\t\t\t<a\n\t\t\tclass=\"card-post__link\"\n\t\t\thref=\"https:\/\/www.sage.com\/pt-pt\/blog\/novo-sistema-deposito-reembolso\/\"\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-1441453430-684x384.jpg\" class=\"card-post__image\" alt=\"Um rapaz de cor com um grupo de colegas numa empresa, a assistir a uma apresenta\u00e7\u00e3o.\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2023\/10\/GettyImages-1441453430-684x384.jpg 684w, https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2023\/10\/GettyImages-1441453430-768x512.jpg 768w, https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2023\/10\/GettyImages-1441453430-1215x810.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=\"2026-05-19T10:21:08+01:00\">Maio 19, 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\tNovo Sistema de Dep\u00f3sito e Reembolso: O que muda para o seu neg\u00f3cio?\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-6680 post type-post status-publish format-standard has-post-thumbnail hentry category-estrategia-legal-e-processos tag-contabilidade tag-cumprir-legislacao tag-financas tag-ies business_type-pequenas-empresas 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\/a-ies-o-deposito-legal-das-contas-e-as-liquidacoes-oficiosas\/\"\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-1159610631-684x384.jpg\" class=\"card-post__image\" alt=\"Dois colegas de trabalho sentados a rever documentos juntos\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2022\/04\/GettyImages-1159610631-684x384.jpg 684w, https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2022\/04\/GettyImages-1159610631-768x432.jpg 768w, https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2022\/04\/GettyImages-1159610631-1440x810.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=\"2026-05-11T16:06:03+01:00\">Maio 11, 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\tIES: O que precisa saber sobre o dep\u00f3sito de contas e o risco fiscal\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>Em mais um artigo dedicado \u00e0 Modelo 3 do imposto sobre o rendimento das pessoas singulares, Bruno Lagos analisa o Anexo A &#8211; Pens\u00f5es.<\/p>\n","protected":false},"author":799,"featured_media":7480,"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":[16],"tags":[52,287],"business_type":[],"context":[],"industry":[],"persona":[51],"imagine_tag":[136,155],"coauthors":[504],"class_list":["post-6594","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-estrategia-legal-e-processos","tag-contabilidade","tag-novidades-legais"],"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-1271694534.jpg","imagine_tags":{"136":"Contabilistas","155":"Legal"}},"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\/6594","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=6594"}],"version-history":[{"count":0,"href":"https:\/\/www.sage.com\/pt-pt\/blog\/api\/wp\/v2\/posts\/6594\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.sage.com\/pt-pt\/blog\/api\/wp\/v2\/media\/7480"}],"wp:attachment":[{"href":"https:\/\/www.sage.com\/pt-pt\/blog\/api\/wp\/v2\/media?parent=6594"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.sage.com\/pt-pt\/blog\/api\/wp\/v2\/categories?post=6594"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.sage.com\/pt-pt\/blog\/api\/wp\/v2\/tags?post=6594"},{"taxonomy":"business_type","embeddable":true,"href":"https:\/\/www.sage.com\/pt-pt\/blog\/api\/wp\/v2\/business_type?post=6594"},{"taxonomy":"context","embeddable":true,"href":"https:\/\/www.sage.com\/pt-pt\/blog\/api\/wp\/v2\/context?post=6594"},{"taxonomy":"industry","embeddable":true,"href":"https:\/\/www.sage.com\/pt-pt\/blog\/api\/wp\/v2\/industry?post=6594"},{"taxonomy":"persona","embeddable":true,"href":"https:\/\/www.sage.com\/pt-pt\/blog\/api\/wp\/v2\/persona?post=6594"},{"taxonomy":"imagine_tag","embeddable":true,"href":"https:\/\/www.sage.com\/pt-pt\/blog\/api\/wp\/v2\/imagine_tag?post=6594"},{"taxonomy":"author","embeddable":true,"href":"https:\/\/www.sage.com\/pt-pt\/blog\/api\/wp\/v2\/coauthors?post=6594"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}