{"id":8494,"date":"2023-02-28T10:58:31","date_gmt":"2023-02-28T10:58:31","guid":{"rendered":"https:\/\/www.sage.com\/pt-pt\/blog\/?p=8494"},"modified":"2023-02-28T11:03:29","modified_gmt":"2023-02-28T11:03:29","slug":"sifide-sabia-que-825-do-investimento-em-id-e-reembolsavel","status":"publish","type":"post","link":"https:\/\/www.sage.com\/pt-pt\/blog\/sifide-sabia-que-825-do-investimento-em-id-e-reembolsavel\/","title":{"rendered":"SIFIDE: Sabia que 82,5% do Investimento em I&amp;D \u00e9 Reembols\u00e1vel?"},"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\tSIFIDE: Sabia que 82,5% do Investimento em I&amp;D \u00e9 Reembols\u00e1vel?\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=\"2023-02-28T10:58:31+00:00\">Fevereiro 28, 2023<\/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=\"SIFIDE: Sabia que 82,5% do Investimento em I&amp;D \u00e9 Reembols\u00e1vel?\"\n\t\t\tdata-share-url=\"https:\/\/www.sage.com\/pt-pt\/blog\/sifide-sabia-que-825-do-investimento-em-id-e-reembolsavel\/\"\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<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\/eduardosilva\/\">\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\/12\/Foto-EduardoSilva-Yunit-350x350.jpg\" class=\"entry-author__image\" alt=\"\" \/>\t\t\t\t<span class=\"entry-author__name\">Eduardo Silva<\/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<p class=\"wp-block-paragraph\">A aposta em Investiga\u00e7\u00e3o e Desenvolvimento (I&amp;D) \u00e9 decisiva para que Portugal possa convergir com a Uni\u00e3o Europeia, sendo objetivo que, at\u00e9 2030, o investimento em I&amp;D represente 3% do produto interno bruto (PIB). Para maximizar esta aposta \u00e9 determinante contar com todos os instrumentos que promovam a realiza\u00e7\u00e3o de atividades de I&amp;D e que, por isso, contribuem de forma relevante para o aumento da competitividade das empresas. Para tal, \u00e9 de destacar o papel do Sistema de Incentivos Fiscais em Investiga\u00e7\u00e3o e Desenvolvimento Empresarial (SIFIDE).<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">O&nbsp;<a href=\"https:\/\/www.sage.com\/pt-pt\/blog\/o-que-muitas-empresas-ainda-nao-sabem-sobre-o-sifide\/\">SIFIDE<\/a>&nbsp;(Sistema de Incentivos Fiscais \u00e0 Investiga\u00e7\u00e3o e Desenvolvimento Empresarial) \u00e9 um&nbsp;<strong>benef\u00edcio fiscal concedido \u00e0s empresas<\/strong>&nbsp;que investem em Investiga\u00e7\u00e3o &amp; Desenvolvimento (I&amp;D), com o objetivo de apoiar o seu esfor\u00e7o nesta mat\u00e9ria, atrav\u00e9s da dedu\u00e7\u00e3o \u00e0 coleta do&nbsp;<a href=\"https:\/\/www.sage.com\/pt-pt\/blog\/dicion%C3%A1rio-termos-empresariais\/o-que-e-o-irc\/\">IRC<\/a>&nbsp;das despesas. Existe desde 1997 e desde ent\u00e3o j\u00e1 passou por diversas revis\u00f5es.&nbsp;Relativamente ao exerc\u00edcio fiscal de 2021 foram submetidas 3.490 candidaturas (acr\u00e9scimo de 9% face a 2020), com um total de investimento declarado de 1,614 mil M\u20ac. O benef\u00edcio fiscal proposto rondou os 695 M\u20ac, valor ligeiramente inferior ao ano anterior.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Porque \u00e9 que o SIFIDE \u00e9 relevante para as empresas?&nbsp;<\/strong><\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Financia atividades que contribuem para a inova\u00e7\u00e3o<\/li>\n\n\n\n<li>Refor\u00e7a a competitividade e diferencia\u00e7\u00e3o<\/li>\n\n\n\n<li>Incide sobre custos que a sua empresa j\u00e1 teve (vencimento de t\u00e9cnicos com n\u00edvel de habilita\u00e7\u00f5es igual ou superior a 4, equipamentos, mat\u00e9rias-primas, componentes, etc.)<\/li>\n\n\n\n<li>Pode deduzir at\u00e9 100% da coleta<\/li>\n\n\n\n<li>Pode ser utilizado por um per\u00edodo de 8 anos<\/li>\n\n\n\n<li><strong>\u00c9 cumulativo com incentivos financeiros<\/strong>&nbsp;(<a href=\"https:\/\/www.sage.com\/pt-pt\/blog\/incentivos-financeiros-e-incentivos-fiscais-pt2020-e-rfai\/\">PT2020<\/a>\/<a href=\"https:\/\/www.sage.com\/pt-pt\/blog\/conheca-as-3-etapas-essenciais-para-potenciar-a-aprovacao-das-candidaturas-ao-pt2030\/\">PT2030<\/a>\/<a href=\"https:\/\/www.sage.com\/pt-pt\/blog\/prr-apoia-internacionalizacao-via-e-commerce\/\">PRR<\/a>, H2020)<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Quem pode beneficiar?<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">S\u00e3o potenciais benefici\u00e1rios de SIFIDE os sujeitos passivos de IRC residentes em territ\u00f3rio portugu\u00eas que exer\u00e7am, a t\u00edtulo principal, uma atividade de natureza agr\u00edcola, industrial, comercial e de servi\u00e7os e os n\u00e3o residentes com estabelecimento est\u00e1vel nesse territ\u00f3rio, que preencham cumulativamente as seguintes condi\u00e7\u00f5es:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>O lucro tribut\u00e1vel n\u00e3o seja determinado por m\u00e9todos indiretos<\/li>\n\n\n\n<li>N\u00e3o sejam devedores ao Estado e \u00e0 Seguran\u00e7a Social de quaisquer contribui\u00e7\u00f5es, impostos ou quotiza\u00e7\u00f5es, ou tenham o seu pagamento devidamente assegurado<\/li>\n\n\n\n<li>Apresentem despesas com investiga\u00e7\u00e3o e desenvolvimento<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Quanto posso deduzir \u00e0 coleta (taxa de incentivo)?<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Taxa Base: 32,50% das despesas realizadas no ano da candidatura<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Taxa Incremental: 50% do aumento da despesa em rela\u00e7\u00e3o \u00e0 m\u00e9dia dos 2 anos anteriores, at\u00e9 ao limite de 1,5 milh\u00f5es de euros.&nbsp;<\/p>\n\n\n\n<figure class=\"wp-block-image aligncenter size-full is-resized\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2023\/02\/730x725-Infografia20230224.png\" alt=\"\" class=\"wp-image-8495\" width=\"600\" height=\"596\"\/><\/figure>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Quais s\u00e3o as despesas eleg\u00edveis?<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Para&nbsp;<a href=\"https:\/\/www.sage.com\/pt-pt\/blog\/irc-sabe-como-reduzir-o-valor-a-pagar-5-perguntas-e-respostas-sobre-beneficios-fiscais-para-empresas\/\">as empresas usufru\u00edrem desde benef\u00edcio<\/a>, t\u00eam de submeter uma candidatura \u00e0 Ag\u00eancia Nacional de Inova\u00e7\u00e3o. Nesta candidatura, s\u00e3o identificados dois tipos de custos:<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>De car\u00e1ter geral,<\/strong>&nbsp;que que podem ser referentes a registo e manuten\u00e7\u00e3o de patentes, participa\u00e7\u00e3o de quadros das empresas nas institui\u00e7\u00f5es de I&amp;D ou investimentos em fundos de I&amp;D.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Custos espec\u00edficos dos projetos de I&amp;D realizados pelas empresas.<\/strong>&nbsp;Mais propriamente, custos com recursos humanos (desde que pertencentes aos quadros da empresa), custos com ativos fixos tang\u00edveis, despesas de funcionamento, subcontrata\u00e7\u00e3o de Entidades n\u00e3o Empresariais do Sistema de I&amp;I (ENESII), ou empresas, quando estas possuem reconhecimento de idoneidade, entre outros.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Estes custos s\u00e3o devidamente suportados por uma descri\u00e7\u00e3o t\u00e9cnica dos projetos de I&amp;D que a empresa levou a cabo no exerc\u00edcio em causa. Estas descri\u00e7\u00f5es, por um lado, servir\u00e3o para demonstrar a exist\u00eancia de atividades I&amp;D e, por outro, permitem ao painel de avalia\u00e7\u00e3o validarem a razoabilidade dos custos apresentados.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">A nossa experi\u00eancia diz-nos que ainda h\u00e1 muitas empresas que n\u00e3o usufruem deste tipo de benef\u00edcio, na maioria das vezes por desconhecimento da sua exist\u00eancia ou informa\u00e7\u00e3o inadequada sobre esta tem\u00e1tica. Por isso, reunimos num&nbsp;<a href=\"https:\/\/lp.yunit.pt\/1pe3ceiNJ\/guia-sifide-2022\">guia<\/a>&nbsp;um conjunto de dados relevantes para que possa esclarecer todas as suas d\u00favidas e, quem sabe, reduzir o IRC a pagar da sua empresa.<\/p>\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\/estrategia\/\" class=\"post-tags__link button button--secondary\">\n\t\t\t\t\t\t\t\tEstrat\u00e9gia\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-6109 post type-post status-publish format-standard has-post-thumbnail hentry category-lideres-globais-em-inovacao category-tecnologia-de-amanha category-tecnologia-de-hoje category-tecnologia-e-inovacao tag-competitividade tag-empresas tag-estrategia tag-gestao-empresas tag-tecnologia business_type-medias-empresas industry-distribuicao industry-e-commerce industry-retalho industry-entretenimento industry-producao industry-servicos industry-servicos-financeiros industry-tecnologia\"\n>\n\t\t\t<a\n\t\t\tclass=\"card-post__link\"\n\t\t\thref=\"https:\/\/www.sage.com\/pt-pt\/blog\/que-erp-escolher-para-a-sua-empresa\/\"\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-1307905824-684x384.jpg\" class=\"card-post__image\" alt=\"\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2022\/04\/GettyImages-1307905824-684x384.jpg 684w, https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2022\/04\/GettyImages-1307905824-768x432.jpg 768w, https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2022\/04\/GettyImages-1307905824-1440x810.jpg 1440w\" sizes=\"auto, (min-width: 48em) 250px, (min-width: 30em) 100vw, 100vw\" \/>\t\t\t\n\t\t\t\n\t\t\t\t\t<\/figure>\n\n\t\t\n\t\t\t\t\t<div class=\"card-post__meta\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"posted-on \"><time class=\"entry-date published\" datetime=\"2026-06-10T10:32:34+01:00\">Junho 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\">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\tQue ERP escolher para a sua empresa?\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-9425 post type-post status-publish format-standard has-post-thumbnail hentry category-estrategia-legal-e-processos tag-cumprir-legislacao tag-estrategia tag-irs business_type-contabilistas industry-servicos industry-servicos-financeiros\"\n>\n\t\t\t<a\n\t\t\tclass=\"card-post__link\"\n\t\t\thref=\"https:\/\/www.sage.com\/pt-pt\/blog\/contabilizacao-das-gratificacoes-de-balanco-e-seus-efeitos-fiscais-e-contributivos\/\"\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=\"2026-04-07T09:40:09+01:00\">Abril 7, 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\">14 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 contabilizar as gratifica\u00e7\u00f5es de balan\u00e7o e compreender os seus efeitos fiscais no IRC e no IRS\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-6116 post type-post status-publish format-standard has-post-thumbnail hentry category-rh-e-lideranca tag-competitividade tag-empresas tag-estrategia tag-pessoas business_type-medias-empresas industry-servicos industry-tecnologia\"\n>\n\t\t\t<a\n\t\t\tclass=\"card-post__link\"\n\t\t\thref=\"https:\/\/www.sage.com\/pt-pt\/blog\/cinco-areas-de-formacao-a-ter-em-conta-para-a-sua-empresa\/\"\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-1352002639-684x384.jpg\" class=\"card-post__image\" alt=\"\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2022\/04\/GettyImages-1352002639-684x384.jpg 684w, https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2022\/04\/GettyImages-1352002639-768x432.jpg 768w, https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2022\/04\/GettyImages-1352002639-1440x810.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=\"2026-03-04T10:35:38+00:00\">Mar\u00e7o 4, 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\tCinco \u00e1reas de forma\u00e7\u00e3o a ter em conta para a sua empresa\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>A aposta em Investiga\u00e7\u00e3o e Desenvolvimento (I&#038;D) \u00e9 decisiva para que Portugal possa convergir com a Uni\u00e3o Europeia, sendo objetivo que, at\u00e9 2030, o investimento em I&#038;D represente 3% do produto interno bruto (PIB).<\/p>\n","protected":false},"author":1154,"featured_media":7507,"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,"_pwl_sage_podcast_buzzsprout_src":"","footnotes":""},"categories":[16],"tags":[83],"business_type":[2,3,135],"context":[],"industry":[130,126],"persona":[46,43,41,47,44,48,51],"imagine_tag":[155],"coauthors":[543],"class_list":["post-8494","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-estrategia-legal-e-processos","tag-estrategia","business_type-pequenas-empresas","business_type-medias-empresas","business_type-contabilistas","industry-servicos","industry-servicos-financeiros"],"sage_meta":{"region":"pt-pt","author_name":"Eduardo 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