{"id":7882,"date":"2022-07-20T09:30:19","date_gmt":"2022-07-20T08:30:19","guid":{"rendered":"https:\/\/www.sage.com\/pt-pt\/blog\/?p=7882"},"modified":"2025-12-03T14:46:01","modified_gmt":"2025-12-03T14:46:01","slug":"orcamento-de-estado-2022-chega-com-um-novo-beneficio-fiscal-ifr-incentivo-fiscal-a-recuperacao","status":"publish","type":"post","link":"https:\/\/www.sage.com\/pt-pt\/blog\/orcamento-de-estado-2022-chega-com-um-novo-beneficio-fiscal-ifr-incentivo-fiscal-a-recuperacao\/","title":{"rendered":"Or\u00e7amento de Estado 2022 chega com um novo Benef\u00edcio Fiscal: IFR \u2013 Incentivo Fiscal \u00e0 Recupera\u00e7\u00e3o"},"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\tOr\u00e7amento de Estado 2022 chega com um novo Benef\u00edcio Fiscal: IFR \u2013 Incentivo Fiscal \u00e0 Recupera\u00e7\u00e3o\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 \"><time class=\"entry-date published\" datetime=\"2022-07-20T09:30:19+01:00\">Julho 20, 2022<\/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=\"Or\u00e7amento de Estado 2022 chega com um novo Benef\u00edcio Fiscal: IFR \u2013 Incentivo Fiscal \u00e0 Recupera\u00e7\u00e3o\"\n\t\t\tdata-share-url=\"https:\/\/www.sage.com\/pt-pt\/blog\/orcamento-de-estado-2022-chega-com-um-novo-beneficio-fiscal-ifr-incentivo-fiscal-a-recuperacao\/\"\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\/carlosilverio\/\">\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\/2020\/07\/Foto-Bio-Carlos-Silverio-Yunit-350x350.png\" class=\"entry-author__image\" alt=\"\" \/>\t\t\t\t<span class=\"entry-author__name\">Carlos Silv\u00e9rio<\/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>H\u00e1 um novo Benef\u00edcio Fiscal para empresas! Ser\u00e1 este suficiente para alavancar o investimento? Quais s\u00e3o as alternativas? Saiba tudo sobre o \u201cIncentivo Fiscal \u00e0 Recupera\u00e7\u00e3o (IFR)\u201d neste artigo.<\/p>\n\n\n\n<p>Com a aprova\u00e7\u00e3o e entrada em vigor do&nbsp;<strong>Or\u00e7amento de Estado para 2022<\/strong>&nbsp;nos \u00faltimos dias, foi finalmente oficializado&nbsp;<strong>o novo benef\u00edcio fiscal ao investimento produtivo<\/strong>,&nbsp;Incentivo Fiscal \u00e0 Recupera\u00e7\u00e3o&nbsp;(\u201c<strong>IFR<\/strong>\u201d), tendo este entrado em vigor no in\u00edcio desde m\u00eas. Este nasce com o objetivo de refor\u00e7ar o apoio \u00e0 retoma econ\u00f3mica e ao fomento do investimento privado,&nbsp;substituindo o <a href=\"https:\/\/www.sage.com\/pt-pt\/blog\/credito-fiscal-extraordinario-ao-investimento-ii-cfei-ii\/\">Cr\u00e9dito Fiscal Extraordin\u00e1rio ao Investimento (\u201cCFEI II\u201d) que vigorou em 2020<\/a> e <a href=\"https:\/\/www.sage.com\/pt-pt\/blog\/credito-fiscal-extraordinario-ao-investimento-ii-cfei-ii-informacoes-vinculativas-emitidas-em-2021\/\">2021<\/a>, apresentando, contudo, algumas diferen\u00e7as.<\/p>\n\n\n\n<p>O IFR traduz-se num cr\u00e9dito fiscal criado para as despesas de investimento realizadas pelas empresas durante o segundo semestre de 2022,&nbsp;<strong>at\u00e9 ao limite m\u00e1ximo acumulado de 5M\u20ac,<\/strong>&nbsp;permitindo uma&nbsp;<a href=\"https:\/\/www.sage.com\/pt-pt\/blog\/aplicacao-de-resultados-opcoes-limitacoes-e-beneficios-fiscais\/\">dedu\u00e7\u00e3o \u00e0 coleta de IRC<\/a><strong> de at\u00e9 25% das novas despesas de investimento<\/strong>&nbsp;o que, por si s\u00f3, j\u00e1 representa uma vantagem em rela\u00e7\u00e3o ao CFEI II em que a taxa de incentivo fixa era de 20%. N\u00e3o obstante, no IFR, apesar do incentivo fiscal poder ser superior, esta dedu\u00e7\u00e3o est\u00e1 sempre dependente do investimento realizado no \u00faltimo tri\u00e9nio determinado pelo m\u00e9dia aritm\u00e9tica, podendo, no limite, ser de apenas 10% sobre uma parte (ou a totalidade) das aplica\u00e7\u00f5es relevantes.<\/p>\n\n\n\n<p><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong><em>Segundo dados publicados pelo AT, em 2020, foram deduzidos 144,5 M\u20ac atrav\u00e9s do Cr\u00e9dito Fiscal Extraordin\u00e1rio ao Investimento (CFEI II)\u00a0<\/em><\/strong><\/li>\n<\/ul>\n\n\n\n<p><\/p>\n\n\n\n<p>O IFR pretende discriminar positivamente o incremento do investimento empresarial, garantindo a manuten\u00e7\u00e3o dos postos de trabalho nas empresas benefici\u00e1rias, bem como a n\u00e3o distribui\u00e7\u00e3o de dividendos por um per\u00edodo de tr\u00eas anos, refor\u00e7ando a capitaliza\u00e7\u00e3o das empresas. Destaca-se ainda pela sua aplica\u00e7\u00e3o generalizada, tanto ao n\u00edvel dos setores de atividade, como tamb\u00e9m ao n\u00edvel da dimens\u00e3o e localiza\u00e7\u00e3o das empresas, o que o torna uma oportunidade \u00fanica para algumas empresas, que s\u00e3o usualmente exclu\u00eddas deste tipo de incentivos.<\/p>\n\n\n\n<p>Complementarmente, nos \u00faltimos anos t\u00eam sido efetuadas revis\u00f5es ao C\u00f3digo Fiscal do Investimento e noutros diplomas legais por forma a incentivar o empreendedorismo, a inova\u00e7\u00e3o e contribuir para o refor\u00e7o da estrutura de capital das empresas. Tal resulta em que hoje existam diversos benef\u00edcios fiscais direcionados ao apoio ao investimento \u2013 que podem tamb\u00e9m ser cumulativos com incentivos financeiros \u2013 e que se traduzem em impactos significativos, por via da poupan\u00e7a fiscal. Dentro destes, destacam-se o&nbsp;<a href=\"https:\/\/www.sage.com\/pt-pt\/blog\/regime-fiscal-apoio-ao-investimento-rfai\/\">Regime Fiscal de Apoio ao Investimento (\u201cRFAI\u201d)<strong>&nbsp;<\/strong><\/a>\u2013 prorrogado recentemente at\u00e9 2027 -,<strong>&nbsp;a Dedu\u00e7\u00e3o por Lucros Retidos e Reinvestidos (\u201cDLRR\u201d) e a Remunera\u00e7\u00e3o Convencional do Capital Social (\u201cRCCS\u201d) &#8211; ver&nbsp;<\/strong><a href=\"http:\/\/www.yunitconsulting.pt\/blog\/beneficios-fiscais-duvidas\/\"><strong>\u201cBenef\u00edcios Fiscais ao investimento: d\u00favidas, diferen\u00e7as e condi\u00e7\u00f5es de acesso<\/strong><\/a>\u201c<\/p>\n\n\n\n<p><strong>Conclui-se, portanto, que compreender os benef\u00edcios fiscais constitui uma ferramenta fundamental no quadro de uma gest\u00e3o fiscal eficiente. <\/strong><\/p>\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\/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-6822 post type-post status-publish format-standard has-post-thumbnail hentry category-dinheiro-e-poupanca category-tecnologia-e-inovacao tag-novidades-legais business_type-contabilistas industry-alimentar industry-entretenimento industry-viagens-e-hotelaria 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-740534235-1440x810.jpg\" class=\"card-post__image\" alt=\"\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2022\/04\/GettyImages-740534235-684x384.jpg 684w, https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2022\/04\/GettyImages-740534235-768x432.jpg 768w, https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2022\/04\/GettyImages-740534235-1440x810.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=\"2026-03-17T12:39:31+00:00\">Mar\u00e7o 17, 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\">5 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\/programa-ivaucher-principais-duvidas\/\"\n\t\t\t\t>\n\t\t\t\n\t\t\tPrograma IVAucher: Principais d\u00favidas sobre funcionamento e benef\u00edcios\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 quando surgiu o IVAucher, como funcionou e qual \u00e9 o seu enquadramento atual. Esclare\u00e7a todas as d\u00favidas.\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-13591 post type-post status-publish format-standard has-post-thumbnail hentry category-estrategia-legal-e-processos tag-contabilidade tag-fecho-de-contas tag-novidades-legais 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\/abertura-exercicio-reducao-jornada-de-trabalho\/\"\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-1314879006-684x384.jpg\" class=\"card-post__image\" alt=\"Sage\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2023\/10\/GettyImages-1314879006-684x384.jpg 684w, https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2023\/10\/GettyImages-1314879006-768x512.jpg 768w, https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2023\/10\/GettyImages-1314879006-1215x810.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=\"2026-02-19T08:44:09+00:00\">Fevereiro 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\">11 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\tPlaneamento fiscal e organiza\u00e7\u00e3o interna: Como preparar a abertura do exerc\u00edcio 2026\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-6815 post type-post status-publish format-standard has-post-thumbnail hentry category-rh-e-lideranca tag-financas tag-irc tag-legislacao tag-novidades-legais tag-recursos-humanos business_type-medias-empresas industry-alimentar industry-automovel industry-construcao industry-distribuicao industry-retalho industry-entretenimento industry-producao industry-quimica industry-servicos industry-servicos-financeiros industry-tecnologia industry-viagens-e-hotelaria\"\n>\n\t\t\t<a\n\t\t\tclass=\"card-post__link\"\n\t\t\thref=\"https:\/\/www.sage.com\/pt-pt\/blog\/as-despesas-com-pessoal-e-o-novo-entendimento-da-administracao-tributaria\/\"\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-1271694534-684x384.jpg\" class=\"card-post__image\" alt=\"Sage\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2022\/04\/GettyImages-1271694534-684x384.jpg 684w, https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2022\/04\/GettyImages-1271694534-768x432.jpg 768w, https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2022\/04\/GettyImages-1271694534-1440x810.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=\"2025-07-09T12:14:47+01:00\">Julho 9, 2025<\/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\tAs despesas com pessoal e o (novo) entendimento da Administra\u00e7\u00e3o Tribut\u00e1ria\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-7094 post type-post status-publish format-standard has-post-thumbnail hentry category-estrategia-legal-e-processos tag-novidades-legais business_type-pequenas-empresas business_type-medias-empresas 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\/base-de-incidencia-contributiva-e-taxas-para-a-seguranca-social\/\"\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-935644254-684x384.jpg\" class=\"card-post__image\" alt=\"\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2022\/04\/GettyImages-935644254-684x384.jpg 684w, https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2022\/04\/GettyImages-935644254-768x432.jpg 768w, https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2022\/04\/GettyImages-935644254-1440x810.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=\"2025-07-07T11:21:00+01:00\">Julho 7, 2025<\/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\">11 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\tBase de incid\u00eancia contributiva e taxas para a seguran\u00e7a social: A import\u00e2ncia da prote\u00e7\u00e3o social\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-9949 post type-post status-publish format-standard has-post-thumbnail hentry category-estrategia-legal-e-processos tag-novidades-legais business_type-pequenas-empresas industry-alimentar industry-automovel industry-construcao industry-distribuicao industry-e-commerce industry-retalho 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\/valorizacao-e-comunicacao-de-inventarios\/\"\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-1316107530-684x384.jpg\" class=\"card-post__image\" alt=\"Um grupo de pessoas numa moderna sala de escrit\u00f3rio, colaborando e trabalhando em equipa. Est\u00e3o sentados \u00e0 volta de uma mesa grande, com port\u00e1teis, documentos e canetas espalhados. A sala \u00e9 iluminada por luz natural que entra atrav\u00e9s de grandes janelas, criando um ambiente acolhedor e produtivo.\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2023\/10\/GettyImages-1316107530-684x384.jpg 684w, https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2023\/10\/GettyImages-1316107530-768x512.jpg 768w, https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2023\/10\/GettyImages-1316107530-1215x810.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=\"2025-05-06T08:04:56+01:00\">Maio 6, 2025<\/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\">13 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 fazer a valoriza\u00e7\u00e3o e comunica\u00e7\u00e3o de invent\u00e1rios de forma eficiente e conforme a lei\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>H\u00e1 um novo Benef\u00edcio Fiscal para empresas! Ser\u00e1 este suficiente para alavancar o investimento? Quais s\u00e3o as alternativas? Saiba tudo sobre o \u201cIncentivo Fiscal \u00e0 Recupera\u00e7\u00e3o (IFR)\u201d neste artigo. Com a aprova\u00e7\u00e3o e entrada em vigor do&nbsp;Or\u00e7amento de Estado para 2022&nbsp;nos \u00faltimos dias, foi finalmente oficializado&nbsp;o novo benef\u00edcio fiscal ao investimento produtivo,&nbsp;Incentivo Fiscal \u00e0 Recupera\u00e7\u00e3o&nbsp;(\u201cIFR\u201d), [&hellip;]<\/p>\n","protected":false},"author":1085,"featured_media":7522,"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":[287],"business_type":[2,3,135],"context":[],"industry":[130,126],"persona":[46,43,41,47,44,48,51],"imagine_tag":[155],"coauthors":[541],"class_list":["post-7882","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-estrategia-legal-e-processos","tag-novidades-legais","business_type-pequenas-empresas","business_type-medias-empresas","business_type-contabilistas","industry-servicos","industry-servicos-financeiros"],"sage_meta":{"region":"pt-pt","author_name":"Carlos Silv\u00e9rio","featured_image":"https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2022\/04\/GettyImages-1097994958.jpg","imagine_tags":{"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\/7882","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\/1085"}],"replies":[{"embeddable":true,"href":"https:\/\/www.sage.com\/pt-pt\/blog\/api\/wp\/v2\/comments?post=7882"}],"version-history":[{"count":0,"href":"https:\/\/www.sage.com\/pt-pt\/blog\/api\/wp\/v2\/posts\/7882\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.sage.com\/pt-pt\/blog\/api\/wp\/v2\/media\/7522"}],"wp:attachment":[{"href":"https:\/\/www.sage.com\/pt-pt\/blog\/api\/wp\/v2\/media?parent=7882"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.sage.com\/pt-pt\/blog\/api\/wp\/v2\/categories?post=7882"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.sage.com\/pt-pt\/blog\/api\/wp\/v2\/tags?post=7882"},{"taxonomy":"business_type","embeddable":true,"href":"https:\/\/www.sage.com\/pt-pt\/blog\/api\/wp\/v2\/business_type?post=7882"},{"taxonomy":"context","embeddable":true,"href":"https:\/\/www.sage.com\/pt-pt\/blog\/api\/wp\/v2\/context?post=7882"},{"taxonomy":"industry","embeddable":true,"href":"https:\/\/www.sage.com\/pt-pt\/blog\/api\/wp\/v2\/industry?post=7882"},{"taxonomy":"persona","embeddable":true,"href":"https:\/\/www.sage.com\/pt-pt\/blog\/api\/wp\/v2\/persona?post=7882"},{"taxonomy":"imagine_tag","embeddable":true,"href":"https:\/\/www.sage.com\/pt-pt\/blog\/api\/wp\/v2\/imagine_tag?post=7882"},{"taxonomy":"author","embeddable":true,"href":"https:\/\/www.sage.com\/pt-pt\/blog\/api\/wp\/v2\/coauthors?post=7882"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}