{"id":6661,"date":"2021-06-18T09:30:13","date_gmt":"2021-06-18T08:30:13","guid":{"rendered":"https:\/\/www.sage.com\/pt-pt\/blog\/?p=6661"},"modified":"2025-12-03T14:59:57","modified_gmt":"2025-12-03T14:59:57","slug":"modelo-3-do-imposto-sobre-o-rendimento-das-pessoas-singulares-irs-anexo-e-rendimentos-de-capitais","status":"publish","type":"post","link":"https:\/\/www.sage.com\/pt-pt\/blog\/modelo-3-do-imposto-sobre-o-rendimento-das-pessoas-singulares-irs-anexo-e-rendimentos-de-capitais\/","title":{"rendered":"Modelo 3 do Imposto sobre o rendimento das pessoas singulares \u2013 IRS Anexo E \u2013 Rendimentos de capitais"},"content":{"rendered":"<header class=\"entry-header has-dark-background-color\">\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 Anexo E \u2013 Rendimentos de capitais\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 class=\"col col-8 col-lg-4 entry-header__image\">\n\t\t\t<figure class=\"entry-header__thumbnail js-hero-section\">\n\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-965461876-1440x810.jpg\" class=\"entry-header__thumbnail-image\" alt=\"\" fetchpriority=\"high\" srcset=\"https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2022\/04\/GettyImages-965461876-1440x810.jpg 1440w, https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2022\/04\/GettyImages-965461876-768x432.jpg 768w, https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2022\/04\/GettyImages-965461876-684x384.jpg 684w, https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2022\/04\/GettyImages-965461876-1536x864.jpg 1536w, https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2022\/04\/GettyImages-965461876-2048x1152.jpg 2048w\" sizes=\"(max-width: 1440px) 100vw, 1440px\" \/>\t\t\t<\/figure>\n\t\t<\/div>\n\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=\"2021-06-18T09:30:13+01:00\">Junho 18, 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 Anexo E \u2013 Rendimentos de capitais\"\n\t\t\tdata-share-url=\"https:\/\/www.sage.com\/pt-pt\/blog\/modelo-3-do-imposto-sobre-o-rendimento-das-pessoas-singulares-irs-anexo-e-rendimentos-de-capitais\/\"\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\"><strong>1 \u2013 <\/strong>QUE TIPO DE<strong> CONTRATOS <\/strong>PODEM GERAR RENDIMENTOS DE CAPITAIS?<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Contrato de M\u00fatuo \u2013 Art.\u00ba 5\u00ba n.\u00ba 2 do CIRS a) e Art.\u00ba 1142\u00ba do C\u00f3digo Civil;<\/li>\n\n\n\n<li>Aberturas de Cr\u00e9dito \u2013 Art.\u00ba 5\u00ba n.\u00ba 2 do CIRS a);<\/li>\n\n\n\n<li>Contrato de Reporte \u2013 Art.\u00ba 5\u00ba n.\u00ba 2 do CIRS a) e Art.\u00ba 477\u00ba do C\u00f3digo Comercial;<\/li>\n\n\n\n<li>Dep\u00f3sitos \u00e0 Ordem e a Prazo em Institui\u00e7\u00f5es Financeiras \u2013 Art.\u00ba 5\u00ba n.\u00ba 2 do CIRS b), Art.\u00ba 1185\u00ba do C\u00f3digo Civil e Art.\u00ba 407\u00ba do C\u00f3digo Comercial;<\/li>\n\n\n\n<li>Conta Corrente &#8211; Art.\u00ba 5\u00ba n.\u00ba 2 do CIRS f) e Art.\u00ba 344\u00ba do C\u00f3digo Comercial;<\/li>\n\n\n\n<li>Suprimentos feitos pelos s\u00f3cios \u00e0 sociedade &#8211; Art.\u00ba 5\u00ba n.\u00ba 2 do CIRS d) e Art.\u00ba 243\u00ba do C\u00f3digo das Sociedades Comerciais;<\/li>\n\n\n\n<li>Outros contratos que proporcionem, a t\u00edtulo oneroso, a disponibilidade tempor\u00e1ria de dinheiro ou outras coisas fung\u00edveis \u2013 Art.\u00ba 5\u00ba n.\u00ba 2 do CIRS a);<\/li>\n\n\n\n<li>Associa\u00e7\u00e3o em Participa\u00e7\u00e3o \u2013 Art.\u00ba 5\u00ba n.\u00ba 2 do CIRS l) e art.\u00ba 21\u00ba do DL n.\u00ba 231\/81, de 28\/07;<\/li>\n\n\n\n<li>Associa\u00e7\u00e3o \u00e0 Quota \u2013 Art.\u00ba 5\u00ba n.\u00ba 2 do CIRS l)<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>2 \u2013 <\/strong>QUE TIPO DE<strong> INSTRUMENTOS FINANCEIROS DERIVADOS <\/strong>PODEM GERAR RENDIMENTOS DE CAPITAIS?<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Swaps Cambiais \u2013 Art.\u00ba 5\u00ba n.\u00ba 2 do CIRS q);<\/li>\n\n\n\n<li>Swaps de Taxas de Juros \u2013 Art.\u00ba 5\u00ba n.\u00ba 2 do CIRS q);<\/li>\n\n\n\n<li>Swaps de Taxas de Juros e Divisas \u2013 Art.\u00ba 5\u00ba n.\u00ba 2 do CIRS q);<\/li>\n\n\n\n<li>Opera\u00e7\u00f5es Cambiais a Prazo \u2013 Art.\u00ba 5\u00ba n.\u00ba 2 do CIRS q).<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>3 \u2013 <\/strong>QUE TIPO DE<strong> INSTRUMENTOS DE APLICA\u00c7\u00d5ES FINANCEIRAS <\/strong>PODEM GERAR RENDIMENTOS DE CAPITAIS?<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Certificados de Dep\u00f3sito &#8211; Art.\u00ba 5\u00ba n.\u00ba 2 do CIRS b) e DL n.\u00ba 372\/91, de 8\/10;<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>T\u00edtulos de D\u00edvida P\u00fablica &#8211; Art.\u00ba 5\u00ba n.\u00ba 2 do CIRS c);<\/li>\n\n\n\n<li>Obriga\u00e7\u00f5es &#8211; Art.\u00ba 5\u00ba n.\u00ba 2 do CIRS c) e Art.\u00ba 348\u00ba do C\u00f3digo das Sociedades Comerciais;<\/li>\n\n\n\n<li>T\u00edtulos de Participa\u00e7\u00e3o &#8211; Art.\u00ba 5\u00ba n.\u00ba 2 do CIRS c) e DL n.\u00ba 321\/85, de 5\/8;<\/li>\n\n\n\n<li>Certificados de Consigna\u00e7\u00e3o &#8211; Art.\u00ba 5\u00ba n.\u00ba 2 do CIRS c);<\/li>\n\n\n\n<li>Obriga\u00e7\u00f5es de Caixa &#8211; Art.\u00ba 5\u00ba n.\u00ba 2 do CIRS c) e DL n.\u00ba 408\/91, de 17\/10;<\/li>\n\n\n\n<li>Letras, Livran\u00e7as e Outros T\u00edtulos de Cr\u00e9dito negoci\u00e1veis &#8211; Art.\u00ba 5\u00ba n.\u00ba 2 do CIRS c);<\/li>\n\n\n\n<li>Outros T\u00edtulos ou Instrumentos de Aplica\u00e7\u00f5es Financeiras emitidos por entidades p\u00fablicas ou privadas &#8211; Art.\u00ba 5\u00ba n.\u00ba 2 do CIRS c);<\/li>\n\n\n\n<li>Unidades de Participa\u00e7\u00e3o em Fundos de Investimento &#8211; Art.\u00ba 5\u00ba n.\u00ba 2 do CIRS j);<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>4 \u2013 Onde se declaram <\/strong>os juros pagos ou colocados \u00e0 disposi\u00e7\u00e3o de sujeito passivo residente em Portugal, com origem em dep\u00f3sitos \u00e0 ordem ou a prazo<strong> em institui\u00e7\u00f5es financeiras no estrangeiro?<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">N\u00e3o tendo sido os juros em causa sujeitos a reten\u00e7\u00e3o na fonte de imposto em Portugal e n\u00e3o tendo origem em pa\u00eds, territ\u00f3rio ou regi\u00e3o com regime fiscal mais favor\u00e1vel, nos termos da al\u00ednea a) do n.\u00ba 16 do art.\u00ba 72.\u00ba C\u00f3digo do <a href=\"https:\/\/www.sage.com\/pt-pt\/blog\/dicion%C3%A1rio-termos-empresariais\/o-que-e-o-irs\/\">IRS<\/a>, <strong>deve o valor dos juros ser declarado com o c\u00f3digo E21 do atual Quadro 8 do Anexo J da declara\u00e7\u00e3o de rendimentos <\/strong><a href=\"https:\/\/www.sage.com\/pt-pt\/blog\/dicion%C3%A1rio-termos-empresariais\/o-que-e-a-modelo-3\/\"><strong>modelo 3<\/strong><\/a><strong> do IRS<\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Neste mesmo Quadro 8, <strong>do <\/strong><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\/\"><strong>Anexo J<\/strong><\/a><strong>,<\/strong> deve ainda ser inscrito o imposto pago no pa\u00eds da fonte \u2013 no Estrangeiro, para efeitos de elimina\u00e7\u00e3o da dupla tributa\u00e7\u00e3o jur\u00eddica internacional, nos termos do art.\u00ba 81 do C\u00f3digo do IRS.<strong>&nbsp;<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">O n\u00ba 8 do art.\u00ba 63\u00ba-A da Lei Geral Tribut\u00e1ria que determina que \u201c<em>Os sujeitos passivos do IRS s\u00e3o obrigados a mencionar na correspondente declara\u00e7\u00e3o de rendimentos a exist\u00eancia e a identifica\u00e7\u00e3o de contas de dep\u00f3sitos ou de t\u00edtulos abertas em institui\u00e7\u00e3o financeira n\u00e3o residente em territ\u00f3rio portugu\u00eas ou em sucursal localizada fora do territ\u00f3rio portugu\u00eas de institui\u00e7\u00e3o financeira residente, de que sejam titulares, benefici\u00e1rios ou que estejam autorizados a movimentar\u201d <\/em><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">A obriga\u00e7\u00e3o declarativa referida anteriormente \u00e9 cumprida <strong>no atual quadro 11 do Anexo J da declara\u00e7\u00e3o de rendimentos modelo 3 do IRS<\/strong> e consiste na mera identifica\u00e7\u00e3o das contas.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>5 \u2013 Estes rendimentos est\u00e3o sujeitos a Reten\u00e7\u00e3o na Fonte?<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Face ao disposto no art.\u00ba 98.\u00ba do C\u00f3digo do IRS, incumbe \u00e0 entidade devedora dos rendimentos, ou \u00e0s entidades registadoras ou deposit\u00e1rias, o dever de proceder \u00e0 reten\u00e7\u00e3o.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">A reten\u00e7\u00e3o \u00e9 efetuada \u00e0 taxa liberat\u00f3ria de 28%, prevista no art.\u00ba 71\u00ba do CIRS.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>6 \u2013 Se atrav\u00e9s da simula\u00e7\u00e3o do c\u00e1lculo do imposto a taxa efetiva for inferior a 28% pode-se optar pelo englobamento?<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Sim. <\/strong>A parte final do quadro 4 destina-se ao exerc\u00edcio da op\u00e7\u00e3o pelo englobamento dos rendimentos de capitais, os quais ficar\u00e3o, conjuntamente com os demais rendimentos englobados, sujeitos a tributa\u00e7\u00e3o \u00e0s taxas gerais previstas no artigo 68.\u00ba do C\u00f3digo do IRS.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Deste modo, caso assinale o <strong>campo 01<\/strong>, optando, assim, pelo englobamento dos rendimentos de capitais, deve declarar a totalidade dos rendimentos de capitais auferidos no ano a que respeita a declara\u00e7\u00e3o, incluindo os que foram sujeitos a tributa\u00e7\u00e3o por reten\u00e7\u00e3o na fonte \u00e0s taxas liberat\u00f3rias previstas no artigo 71.\u00ba do C\u00f3digo do IRS (preenchendo os quadros 4A e\/ou 4B), conforme o disposto no n.\u00ba 5 do artigo 22.\u00ba do C\u00f3digo do IRS).<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Caso assinale o <strong>campo 02<\/strong>, apenas deve declarar neste anexo os rendimentos de capitais sujeitos \u00e0s taxas especiais previstas no artigo 72.\u00ba do C\u00f3digo do IRS (preenchendo apenas o quadro 4A).<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Caso seja feita a op\u00e7\u00e3o pelo englobamento deve ser preenchido o Quadro 4B do <\/strong><a href=\"https:\/\/www.sage.com\/pt-pt\/blog\/declaracao-modelo-3-de-irs-do-ano-de-2020-a-entregar-em-2021-parte-2\/\"><strong>Anexo E<\/strong><\/a><strong>.<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Para efeitos do preenchimento deste quadro, os rendimentos devem ser identificados atrav\u00e9s da utiliza\u00e7\u00e3o dos c\u00f3digos constantes da <strong>tabela <\/strong>inclu\u00edda nas instru\u00e7\u00f5es do <strong>quadro 4A<\/strong>, devendo ainda ser indicado o valor desses rendimentos e o montante da reten\u00e7\u00e3o na fonte que sobre os mesmos foi efetuada.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Consulte todos os artigos sobre a Modelo 3:<\/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\n\n\n<li><a href=\"https:\/\/www.sage.com\/pt-pt\/blog\/modelo-3-do-imposto-sobre-o-rendimento-das-pessoas-singulares-irs\/\">Modelo 3 do imposto sobre o rendimento das pessoas singulares \u2013 IRS<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/www.sage.com\/pt-pt\/blog\/modelo-3-do-imposto-sobre-o-rendimento-das-pessoas-singulares-irs-anexo-d-rendimentos-da-categoria-b\/\">Modelo 3 do Imposto sobre o rendimento das pessoas singulares &#8211; IRS &#8211; ANEXO D &#8211; Rendimentos da Categoria B<\/a><\/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\/cumprir-legislacao\/\" class=\"post-tags__link button button--secondary\">\n\t\t\t\t\t\t\t\tCumprir legisla\u00e7\u00e3o\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t\t\t\t<li class=\"post-tags__item\">\n\t\t\t\t\t\t\t<a href=\"https:\/\/www.sage.com\/pt-pt\/blog\/tag\/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\/irs\/\" class=\"post-tags__link button button--secondary\">\n\t\t\t\t\t\t\t\tIRS\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<\/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-13329 post type-post status-publish format-standard has-post-thumbnail hentry category-estrategia-legal-e-processos tag-contabilidade tag-cumprir-legislacao tag-empresas business_type-pequenas-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=\"939\" height=\"810\" src=\"https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2023\/10\/GettyImages-612854434-939x810.jpg\" class=\"card-post__image\" alt=\"Um grupo de pessoas numa sala de reuni\u00f5es moderna, discutindo e colaborando em torno de uma mesa. Tr\u00eas delas est\u00e3o sentadas e uma est\u00e1 de p\u00e9, apresentando algo num quadro branco. A mesa est\u00e1 coberta com port\u00e1teis, documentos e canetas. A sala \u00e9 iluminada por luz natural que entra atrav\u00e9s de grandes janelas, criando um ambiente profissional e din\u00e2mico.\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2023\/10\/GettyImages-612854434-684x384.jpg 684w, https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2023\/10\/GettyImages-612854434-768x662.jpg 768w, https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2023\/10\/GettyImages-612854434-939x810.jpg 939w\" 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=\"2026-10-08T12:24:38+01:00\">Outubro 8, 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\">8 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\/simplificacao-ciclo-contributivo\/\"\n\t\t\t\t>\n\t\t\t\n\t\t\tSimplifica\u00e7\u00e3o do Ciclo Contributivo: o que muda e como preparar-se para 2027\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\tA Simplifica\u00e7\u00e3o do Ciclo Contributivo substitui a DMR e muda a rela\u00e7\u00e3o das empresas com a Seguran\u00e7a Social. Saiba o que muda.\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-4401 post type-post status-publish format-standard has-post-thumbnail hentry category-estrategia-legal-e-processos tag-faturacao tag-financas tag-gestao-empresas tag-legislacao 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\/o-que-e-ficheiro-saft\/\"\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\/2019\/04\/GettyImages-665473133_super-e1576868171990-684x384.jpg\" class=\"card-post__image\" alt=\"Homens de neg\u00f3cios em reuni\u00e3o\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2019\/04\/GettyImages-665473133_super-e1576868171990-684x384.jpg 684w, https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2019\/04\/GettyImages-665473133_super-e1576868171990-768x584.jpg 768w, https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2019\/04\/GettyImages-665473133_super-e1576868171990-1065x810.jpg 1065w\" 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=\"2026-09-16T07:09:04+01:00\">Setembro 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\tSAF-T em Portugal: o que \u00e9, como comunicar e qual a rela\u00e7\u00e3o com a fatura\u00e7\u00e3o eletr\u00f3nica\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-11525 post type-post status-publish format-standard has-post-thumbnail hentry category-estrategia-legal-e-processos tag-irc tag-irs tag-legislacao 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\/guia-pratico-dos-pagamentos-por-conta-do-irs\/\"\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-1138451009-684x384.jpg\" class=\"card-post__image\" alt=\"Dois colegas de trabalho em frente a uma apresenta\u00e7\u00e3o com post-its, colaborando e discutindo ideias\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2022\/04\/GettyImages-1138451009-684x384.jpg 684w, https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2022\/04\/GettyImages-1138451009-768x432.jpg 768w, https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2022\/04\/GettyImages-1138451009-1440x810.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=\"2026-09-14T11:55:23+01:00\">Setembro 14, 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\">10 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\tPagamentos por conta em 2026: prazos, c\u00e1lculo e diferen\u00e7as entre IRS e IRC\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-14185 post type-post status-publish format-standard has-post-thumbnail hentry category-estrategia-legal-e-processos tag-cumprir-legislacao tag-iva tag-legislacao 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\/novo-modelo-declaracao-iva\/\"\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\/2026\/09\/BrandShoot-UK_Apr2026_Midsize-Discrete-Manufacturing_2316_LOW-684x384.jpg\" class=\"card-post__image\" alt=\"Duas pessoas a conversar de p\u00e9 num escrit\u00f3rio moderno, junto a uma mesa de trabalho e em frente a uma parede de vidro.\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2026\/09\/BrandShoot-UK_Apr2026_Midsize-Discrete-Manufacturing_2316_LOW-684x384.jpg 684w, https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2026\/09\/BrandShoot-UK_Apr2026_Midsize-Discrete-Manufacturing_2316_LOW-768x512.jpg 768w, https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2026\/09\/BrandShoot-UK_Apr2026_Midsize-Discrete-Manufacturing_2316_LOW-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=\"2026-09-10T09:58:00+01:00\">Setembro 10, 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\">9 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 modelo da declara\u00e7\u00e3o peri\u00f3dica do IVA: o que muda em 2026 e em 2027\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-14087 post type-post status-publish format-standard has-post-thumbnail hentry category-dinheiro-e-poupanca tag-financas tag-gestao-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\/como-otimizar-tesouraria-cashflow-contabilistas\/\"\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_0725-684x384.jpg\" class=\"card-post__image\" alt=\"Jovem a trabalhar na sua empresa durante uma reuni\u00e3o com o seu respons\u00e1vel.\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2024\/10\/BrandShoot-LND_June2024_Financial-Services_0725-684x384.jpg 684w, https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2024\/10\/BrandShoot-LND_June2024_Financial-Services_0725-768x512.jpg 768w, https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2024\/10\/BrandShoot-LND_June2024_Financial-Services_0725-1214x810.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=\"2026-08-10T09:23:46+01:00\">Agosto 10, 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\tComo otimizar a tesouraria e o cashflow: guia pr\u00e1tico para contabilistas\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>1 \u2013 QUE TIPO DE CONTRATOS PODEM GERAR RENDIMENTOS DE CAPITAIS? 2 \u2013 QUE TIPO DE INSTRUMENTOS FINANCEIROS DERIVADOS PODEM GERAR RENDIMENTOS DE CAPITAIS? 3 \u2013 QUE TIPO DE INSTRUMENTOS DE APLICA\u00c7\u00d5ES FINANCEIRAS PODEM GERAR RENDIMENTOS DE CAPITAIS? 4 \u2013 Onde se declaram os juros pagos ou colocados \u00e0 disposi\u00e7\u00e3o de sujeito passivo residente em [&hellip;]<\/p>\n","protected":false},"author":799,"featured_media":7454,"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":"16","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":[70,67,72,236,71],"business_type":[135],"context":[],"industry":[130],"persona":[51],"imagine_tag":[136],"coauthors":[504],"class_list":["post-6661","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-estrategia-legal-e-processos","tag-cumprir-legislacao","tag-financas","tag-impostos","tag-irs","tag-legislacao","business_type-contabilistas","industry-servicos"],"sage_meta":{"region":"pt-pt","author_name":"Bruno 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