{"id":9077,"date":"2023-07-03T09:30:00","date_gmt":"2023-07-03T08:30:00","guid":{"rendered":"https:\/\/www.sage.com\/pt-pt\/blog\/?p=9077"},"modified":"2023-07-10T16:43:33","modified_gmt":"2023-07-10T15:43:33","slug":"mes-de-maio-mes-da-modelo-22-2","status":"publish","type":"post","link":"https:\/\/www.sage.com\/pt-pt\/blog\/mes-de-maio-mes-da-modelo-22-2\/","title":{"rendered":"Modelo 22 &#8211; An\u00e1lise Quantitativa dos dados do Per\u00edodo de 2021"},"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 22 &#8211; An\u00e1lise Quantitativa dos dados do Per\u00edodo de 2021\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=\"2023-07-03T09:30:00+01:00\">Julho 3, 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=\"Modelo 22 &#8211; An\u00e1lise Quantitativa dos dados do Per\u00edodo de 2021\"\n\t\t\tdata-share-url=\"https:\/\/www.sage.com\/pt-pt\/blog\/mes-de-maio-mes-da-modelo-22-2\/\"\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\/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<p class=\"\">O&nbsp;<a href=\"https:\/\/www.sage.com\/pt-pt\/blog\/dicion%C3%A1rio-termos-empresariais\/o-que-e-o-irc\/\">IRC<\/a>&nbsp;entrou em vigor em Portugal no dia 1 de janeiro de 1989 e a primeira vez que foi entregue a&nbsp;<strong>Modelo 22<\/strong>,&nbsp;<strong>declara\u00e7\u00e3o onde as empresas apuram e calculam o imposto sobre o rendimento a pagar<\/strong>, foi em maio de 1990.&nbsp;&nbsp;<\/p>\n\n\n\n<p class=\"\">O m\u00eas de maio para os Cat\u00f3licos \u00e9 o m\u00eas de Maria; Para os Contabilistas \u00e9 tamb\u00e9m o m\u00eas da Modelo 22.<\/p>\n\n\n\n<p class=\"\">Este texto pretender\u00e1 real\u00e7ar a informa\u00e7\u00e3o quantitativa \/ estat\u00edstica das&nbsp;<a href=\"https:\/\/www.sage.com\/pt-pt\/blog\/dicion%C3%A1rio-termos-empresariais\/modelo-22\/\">Modelos 22<\/a>&nbsp;entregues no ano passado, 2022, referentes ao per\u00edodo de 2021.<\/p>\n\n\n\n<p class=\"\">O n.\u00ba de&nbsp;<strong>declara\u00e7\u00f5es entregues em 2022 foi de 540&nbsp;719<\/strong>, cerca de mais 20.000 do que no ano anterior.<\/p>\n\n\n\n<p class=\"\">Na distribui\u00e7\u00e3o do n\u00famero de declara\u00e7\u00f5es por regime de tributa\u00e7\u00e3o, verifica-se que o regime geral representa cerca de 89,6% do total das DR modelo 22.<\/p>\n\n\n\n<p class=\"\">Ao n\u00edvel da distribui\u00e7\u00e3o do n\u00famero de&nbsp;<strong>declara\u00e7\u00f5es por C\u00f3digo de Atividade Econ\u00f3mica<\/strong>&nbsp;(Mapa 4), verifica-se que, no per\u00edodo de 2021, cerca de 40,8% das declara\u00e7\u00f5es respeitam a contribuintes com as seguintes atividades:&nbsp;<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>SEC\u00c7\u00c3O G<\/strong>&nbsp;&#8211; Com\u00e9rcio por grosso e a retalho; repara\u00e7\u00e3o de ve\u00edculos autom\u00f3veis, motociclos e de bens de uso pessoal e dom\u00e9stico (20,7%);&nbsp;<\/li>\n\n\n\n<li><strong>SEC\u00c7\u00c3O M<\/strong>&nbsp;\u2013 Atividades de consultoria, cient\u00edficas, t\u00e9cnicas e similares (10,1%);&nbsp;<\/li>\n\n\n\n<li><strong>SEC\u00c7\u00c3O F<\/strong>&nbsp;\u2013 Constru\u00e7\u00e3o (10%).<\/li>\n<\/ul>\n\n\n\n<p class=\"\">No que se refere \u00e0 distribui\u00e7\u00e3o das declara\u00e7\u00f5es por escal\u00f5es de&nbsp;<a href=\"https:\/\/www.sage.com\/pt-pt\/blog\/redito-vs-volume-de-negocios-vs-faturacao-consideracoes-contabilisticas-e-fiscais\/\">volume de neg\u00f3cios<\/a>, constata-se que, no per\u00edodo de tributa\u00e7\u00e3o de 2021, 87,0% das declara\u00e7\u00f5es referem-se a contribuintes cujo volume de neg\u00f3cios \u00e9 inferior a 500.000 \u20ac.<\/p>\n\n\n\n<p class=\"\">A percentagem de empresas com um volume de neg\u00f3cios superior a 50.000.000\u20ac \u00e9 de 0,2%, ou seja, cerca de 1.100 empresas.<\/p>\n\n\n\n<p class=\"\">Relativamente \u00e0 distribui\u00e7\u00e3o do n\u00famero de declara\u00e7\u00f5es por Distrito verifica-se que, no per\u00edodo de tributa\u00e7\u00e3o de 2021, cerca de 66,4% das declara\u00e7\u00f5es respeitam a contribuintes dos distritos de Lisboa, Porto, Braga, Set\u00fabal e Aveiro.&nbsp;<\/p>\n\n\n\n<p class=\"\">No que se refere \u00e0s circunscri\u00e7\u00f5es administrativas, 96,2% das declara\u00e7\u00f5es respeitam a entidades com sede no Continente, 1,4% a entidades dos A\u00e7ores e 2,4% a entidades localizadas na Madeira.<\/p>\n\n\n\n<p class=\"\">O Resultado Contabil\u00edstico (Campo 701 do Quadro 07), declarado nas 540&nbsp;719 Modelo 22, distribui-se do seguinte modo:<\/p>\n\n\n\n<ol class=\"wp-block-list\" type=\"1\">\n<li><strong>Resultado l\u00edquido do exerc\u00edcio (positivo)<\/strong>&nbsp;&nbsp;&nbsp;259.097<\/li>\n\n\n\n<li><strong>Resultado l\u00edquido do exerc\u00edcio (negativo)<\/strong>&nbsp;&nbsp;194.046<\/li>\n<\/ol>\n\n\n\n<p class=\"\">O somat\u00f3rio destes valores, 453.143, significa que o n.\u00ba de Modelos 22 de empresas inativas e pessoas coletivas que n\u00e3o preenchem o Quadro 07 s\u00e3o 87.576, ou seja, cerca de 16% das declara\u00e7\u00f5es entregues.<\/p>\n\n\n\n<p class=\"\">Analisando ainda o Quadro 07, que tem como finalidade passar do resultado contabil\u00edstico para o resultado fiscal, verificamos que as linhas mais utilizadas para os acr\u00e9scimos (gastos contabil\u00edsticos que n\u00e3o s\u00e3o gastos fiscais) s\u00e3o:<\/p>\n\n\n\n<ol class=\"wp-block-list\" type=\"1\">\n<li><strong>IRC<\/strong>, incluindo as tributa\u00e7\u00f5es aut\u00f3nomas, e outros impostos que direta ou indiretamente incidam sobre os lucros [art.\u00ba 23.\u00ba-A, n.\u00ba 1, al.a)] \u2013 Campo 724 com 297.107 declara\u00e7\u00f5es;<\/li>\n\n\n\n<li><strong>Multas, coimas e demais encargos<\/strong>, incluindo juros compensat\u00f3rios e morat\u00f3rios, pela pr\u00e1tica de infra\u00e7\u00f5es [art.\u00ba 23.\u00ba-A, n.\u00ba 1, al. e)] \u2013 Campo 728 com 174.688 declara\u00e7\u00f5es;<\/li>\n\n\n\n<li><strong>Corre\u00e7\u00f5es relativas a per\u00edodos de tributa\u00e7\u00e3o anteriores<\/strong>&nbsp;(art.\u00ba 18.\u00ba, n\u00ba 2) \u2013 Campo 710 com 120.591 declara\u00e7\u00f5es.<\/li>\n<\/ol>\n\n\n\n<p class=\"\">Se verificarmos as dedu\u00e7\u00f5es efetuadas no Quadro 07 (rendimentos contabil\u00edsticos que n\u00e3o s\u00e3o rendimentos fiscais) as linhas mais utilizadas s\u00e3o:<\/p>\n\n\n\n<ol class=\"wp-block-list\" type=\"1\">\n<li><a href=\"https:\/\/www.sage.com\/pt-pt\/blog\/5-perguntas-sobre-beneficios-fiscais-que-o-vao-ajudar-a-reduzir-o-irc-a-pagar\/\"><strong>Benef\u00edcios fiscais<\/strong><\/a>&nbsp;\u2013 Campo 774 com 52.180 declara\u00e7\u00f5es;<\/li>\n\n\n\n<li><strong>Mais-valias contabil\u00edsticas<\/strong>&nbsp;\u2013 Campo 767 com 29.848 declara\u00e7\u00f5es;<\/li>\n\n\n\n<li><strong>Restitui\u00e7\u00e3o de impostos n\u00e3o dedut\u00edveis e excesso da estimativa para impostos<\/strong>&nbsp;\u2013 Campo 765 com 18.309 declara\u00e7\u00f5es.<\/li>\n<\/ol>\n\n\n\n<p class=\"\">Para concluir a an\u00e1lise, em termos quantitativos, do Quadro 07 podemos salientar:<\/p>\n\n\n\n<ol class=\"wp-block-list\" type=\"1\">\n<li><strong>N.\u00ba de Declara\u00e7\u00f5es em que \u00e9 apurado Preju\u00edzo Fiscal<\/strong>&nbsp;\u2013&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;186.685;<\/li>\n\n\n\n<li><strong>N.\u00ba de Declara\u00e7\u00f5es em que \u00e9 apurado Lucro Tribut\u00e1vel<\/strong>&nbsp;\u2013&nbsp;265.649.<\/li>\n<\/ol>\n\n\n\n<p class=\"\">Ou seja, 59% com Resultado Fiscal positivo e 41% com Resultado Fiscal Negativo.&nbsp;&nbsp;<\/p>\n\n\n\n<p class=\"\">Por fim, relativamente ao Quadro 10 \u2013 C\u00e1lculo do Imposto do per\u00edodo de 2021, da an\u00e1lise em termos quantitativos, destaca-se o n\u00famero de empresas nas seguintes situa\u00e7\u00f5es:<\/p>\n\n\n\n<ol class=\"wp-block-list\" type=\"1\">\n<li>Imposto \u00e0 taxa de 17%&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;219.038<\/li>\n\n\n\n<li>Imposto \u00e0 taxa de 21%&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;77.441&nbsp;<\/li>\n\n\n\n<li>COLETA TOTAL&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;269.594&nbsp;<\/li>\n\n\n\n<li>Tributa\u00e7\u00f5es Aut\u00f3nomas&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;214.572<\/li>\n\n\n\n<li>N.\u00ba de empresas que pagaram IRC&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;258.614<\/li>\n\n\n\n<li>N.\u00ba de empresas que obtiveram reembolso de IRC&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;79.549<\/li>\n<\/ol>\n\n\n\n<p class=\"\">Relativamente ao IRS, para o mesmo per\u00edodo, o universo de declara\u00e7\u00f5es entregues foi 5.575.084, das quais 3.256.426 tiveram IRS Liquidado, ou seja 58%.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<\/p>\n\n\n\n<p class=\"\">Podemos concluir que das cerca de&nbsp;540&nbsp;719 declara\u00e7\u00f5es entregues em 2022 relativos ao per\u00edodo de tributa\u00e7\u00e3o de 2021 apenas 258.614 empresas pagaram imposto, ou seja 48%.<\/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","protected":false},"excerpt":{"rendered":"<p>O&nbsp;IRC&nbsp;entrou em vigor em Portugal no dia 1 de janeiro de 1989 e a primeira vez que foi entregue a&nbsp;Modelo 22,&nbsp;declara\u00e7\u00e3o onde as empresas apuram e calculam o imposto sobre o rendimento a pagar, foi em maio de 1990.&nbsp;&nbsp; O m\u00eas de maio para os Cat\u00f3licos \u00e9 o m\u00eas de Maria; Para os Contabilistas 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