{"id":9834,"date":"2025-10-31T11:56:40","date_gmt":"2025-10-31T11:56:40","guid":{"rendered":"https:\/\/www.sage.com\/pt-pt\/blog\/?p=9834"},"modified":"2025-10-31T11:56:40","modified_gmt":"2025-10-31T11:56:40","slug":"o-regime-fiscal-de-incentivo-a-capitalizacao-de-empresas-ice-o-que-precisa-de-saber","status":"publish","type":"post","link":"https:\/\/www.sage.com\/pt-pt\/blog\/o-regime-fiscal-de-incentivo-a-capitalizacao-de-empresas-ice-o-que-precisa-de-saber\/","title":{"rendered":"O Regime Fiscal de Incentivo \u00e0 Capitaliza\u00e7\u00e3o de Empresas (ICE): O que precisa de saber"},"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\tO Regime Fiscal de Incentivo \u00e0 Capitaliza\u00e7\u00e3o de Empresas (ICE): O que precisa de saber\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=\"2025-10-31T11:56:40+00:00\">Outubro 31, 2025<\/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=\"O Regime Fiscal de Incentivo \u00e0 Capitaliza\u00e7\u00e3o de Empresas (ICE): O que precisa de saber\"\n\t\t\tdata-share-url=\"https:\/\/www.sage.com\/pt-pt\/blog\/o-regime-fiscal-de-incentivo-a-capitalizacao-de-empresas-ice-o-que-precisa-de-saber\/\"\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\/andreiajotta\/\">\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\/2021\/12\/D3395-221-350x350.jpg\" class=\"entry-author__image\" alt=\"\" \/>\t\t\t\t<span class=\"entry-author__name\">Andreia Jotta<\/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=\"has-paragraph-medium-font-size wp-block-paragraph\">O Or\u00e7amento do Estado para 2025 introduziu, novamente, altera\u00e7\u00f5es ao regime fiscal de Incentivo \u00e0 Capitaliza\u00e7\u00e3o de Empresas (ICE). Saiba mais no artigo abaixo.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>O ICE veio substituir dois regimes de benef\u00edcios fiscais anteriormente existentes (RCCS e DLRR), criando um novo benef\u00edcio fiscal destinado a incentivar as empresas a refor\u00e7ar o seu capital pr\u00f3prio.<\/li>\n\n\n\n<li>Este benef\u00edcio destina-se a sociedades comerciais, industriais e agr\u00edcolas que cumpram condi\u00e7\u00f5es espec\u00edficas e pretendam beneficiar de dedu\u00e7\u00f5es relevantes ao seu lucro tribut\u00e1vel.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">O regime fiscal de <strong>Incentivo \u00e0 Capitaliza\u00e7\u00e3o de Empresas<\/strong> (ICE) foi consagrado no <a href=\"https:\/\/www.sage.com\/pt-pt\/blog\/orcamento-de-estado-2023-quais-as-medidas-com-maior-impacto-para-as-pme\/\">Or\u00e7amento do Estado para 2023<\/a>. A cria\u00e7\u00e3o deste incentivo surgiu face \u00e0 revoga\u00e7\u00e3o do benef\u00edcio de Remunera\u00e7\u00e3o Convencional do Capital Social (RCCS) e da Dedu\u00e7\u00e3o por Lucros Retidos e Reinvestidos (DLRR).&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Com efeito, o <strong>ICE aplica-se a entidades comerciais<\/strong> que exer\u00e7am, a t\u00edtulo principal, uma atividade de natureza comercial, industrial ou agr\u00edcola. Para beneficiar do regime, estas entidades devem ainda cumprir, cumulativamente, as seguintes condi\u00e7\u00f5es:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>N\u00e3o exer\u00e7am atividade no setor financeiro<\/strong> ou dos seguros.<\/li>\n\n\n\n<li><strong>Disponham de <\/strong><a href=\"https:\/\/www.sage.com\/pt-pt\/blog\/regime-simplificado-ou-contabilidade-nao-organizada-qual-a-melhor-opcao-e-book\/\"><strong>contabilidade organizada<\/strong><\/a> e cumpram as disposi\u00e7\u00f5es legais em vigor para o respetivo setor de atividade.<\/li>\n\n\n\n<li><strong>N\u00e3o tenham o seu lucro tribut\u00e1vel determinado por m\u00e9todos indiretos<\/strong>.<\/li>\n\n\n\n<li><strong>Tenham a situa\u00e7\u00e3o fiscal e contributiva regularizada<\/strong>.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><em><mark class=\"highlight-and-share\"><strong>PARTILHE! <\/strong>Sabia que o Regime Fiscal de Incentivo \u00e0 Capitaliza\u00e7\u00e3o de Empresas (ICE) pode gerar dedu\u00e7\u00f5es at\u00e9 4M \u20ac ou 30% do EBITDA fiscal? Descubra como beneficiar!<\/mark><\/em><\/p>\n\n\n\n<div class=\"single-cta gated-content\">\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\">Calend\u00e1rio Fiscal 2026<\/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><!-- wp:paragraph --><\/p>\n<p>Obtenha gratuitamente \ud83d\udce5 a sua vers\u00e3o do calend\u00e1rio em formatos PDF e Outlook com prazos fiscais, datas importantes e recomenda\u00e7\u00f5es para evitar san\u00e7\u00f5es. Descarregue agora!<\/p>\n<p><!-- \/wp:paragraph --><\/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-1504af97-b525-4c50-b4c8-7cd80f9fe490\"\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>Obtenha j\u00e1 o seu calend\u00e1rio GRATUITO!<\/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=\"1107\" height=\"810\" src=\"https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2026\/08\/1675x1225-1108x810-1-1107x810.jpg\" class=\"single-cta__image\" alt=\"Sage\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2026\/08\/1675x1225-1108x810-1-1107x810.jpg 1107w\" sizes=\"auto, (min-width: 48em) 33vw, 100vw\" \/>\t\t\t<\/div>\n<\/div>\n\n\n\n<h2 class=\"wp-block-heading\">\u00cdndice do post<\/h2>\n\n\n<?xml encoding=\"utf-8\" ?><div class=\"wp-block-yoast-seo-table-of-contents yoast-table-of-contents\"><ul><li><a href=\"#operacoes-elegiveis-no-ice\" data-level=\"2\">Opera&ccedil;&otilde;es eleg&iacute;veis no ICE<\/a><\/li><li><a href=\"#qual-a-deducao-aplicavel-e-limites\" data-level=\"2\">Qual a dedu&ccedil;&atilde;o aplic&aacute;vel e limites?<\/a><\/li><\/ul><\/div>\n\n\n\n<figure class=\"wp-block-pullquote\"><blockquote><p>Quer garantir que a sua empresa aproveita ao m\u00e1ximo os benef\u00edcios do ICE e cumpre todas as regras fiscais em vigor? Fale connosco e descubra como o <a href=\"https:\/\/www.sage.com\/pt-pt\/contabilistas\/sage-for-accountants\/\">Sage for Accountants<\/a> pode apoiar a sua estrat\u00e9gia de crescimento sustent\u00e1vel.<\/p><\/blockquote><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"operacoes-elegiveis-no-ice\">Opera\u00e7\u00f5es eleg\u00edveis no ICE<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Aumentos do capital pr\u00f3prio, realizados ap\u00f3s 1 de janeiro de 2023, que resultem de:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Entradas realizadas em dinheiro<\/strong> no \u00e2mbito da constitui\u00e7\u00e3o de sociedades ou do aumento do capital social da sociedade benefici\u00e1ria.<\/li>\n\n\n\n<li><strong>Entradas em esp\u00e9cie<\/strong> realizadas no \u00e2mbito de aumento do capital social que correspondam \u00e0 convers\u00e3o de cr\u00e9ditos em capital.<\/li>\n\n\n\n<li><strong>Pr\u00e9mios de emiss\u00e3o de participa\u00e7\u00f5es sociais<\/strong>.<\/li>\n\n\n\n<li><strong>Aplica\u00e7\u00e3o dos lucros contabil\u00edsticos<\/strong> pass\u00edveis de distribui\u00e7\u00e3o, de acordo com a legisla\u00e7\u00e3o comercial, em resultados transitados ou, diretamente, em reservas ou no aumento do capital \u2013 o primeiro lucro contabil\u00edstico a considerar ser\u00e1 o de 2022.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>O c\u00e1lculo dos aumentos l\u00edquidos faz-se assim:<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Somam-se todos <strong>esses incrementos de capital<\/strong> e subtraem-se as sa\u00eddas de dinheiro ou bens entregues aos s\u00f3cios (seja por redu\u00e7\u00e3o de capital, partilha do patrim\u00f3nio, distribui\u00e7\u00e3o de reservas ou resultados transitados).<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Este c\u00e1lculo \u00e9 revisto tendo em conta o que ocorreu nos <strong>\u00faltimos seis per\u00edodos de tributa\u00e7\u00e3o<\/strong>. Se o resultado final for negativo, considera-se zero.<\/p>\n\n\n\n<figure class=\"wp-block-pullquote\"><blockquote><p>O ICE veio substituir benef\u00edcios fiscais anteriores e oferece \u00e0s empresas uma oportunidade \u00fanica para refor\u00e7ar o capital pr\u00f3prio com vantagens fiscais alargadas.<\/p><\/blockquote><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"qual-a-deducao-aplicavel-e-limites\">Qual a dedu\u00e7\u00e3o aplic\u00e1vel e limites?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">A empresa pode deduzir uma parte ao seu lucro tribut\u00e1vel. Essa dedu\u00e7\u00e3o calcula-se aplicando a taxa Euribor m\u00e9dia a 12 meses, tendo como refer\u00eancia o \u00faltimo dia de cada m\u00eas.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Adicionalmente, a essa taxa somam-se mais 2 pontos percentuais. O resultado desta f\u00f3rmula aplica-se sobre os aumentos l\u00edquidos dos capitais pr\u00f3prios eleg\u00edveis.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong><em>Nota: <\/em><\/strong><em>at\u00e9 \u00e0 publica\u00e7\u00e3o da Lei do <\/em><a href=\"https:\/\/diariodarepublica.pt\/dr\/legislacao-consolidada\/lei\/2024-902119318\"><em>Or\u00e7amento do Estado para 2025<\/em><\/a><em>, esta dedu\u00e7\u00e3o correspondia a 4,5% do montante dos aumentos l\u00edquidos dos capitais pr\u00f3prios eleg\u00edveis.<\/em><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>A dedu\u00e7\u00e3o dever\u00e1<\/strong>, ainda, ser determinada com refer\u00eancia \u00e0 soma dos valores apurados no pr\u00f3prio exerc\u00edcio e em cada um dos seis per\u00edodos de tributa\u00e7\u00e3o anteriores (por contraposi\u00e7\u00e3o aos nove per\u00edodos de tributa\u00e7\u00e3o que se verificava at\u00e9 \u00e0 publica\u00e7\u00e3o da Lei do Or\u00e7amento do Estado para 2025).<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Apesar do exposto, o benef\u00edcio n\u00e3o poder\u00e1 exceder<\/strong>, em cada per\u00edodo de tributa\u00e7\u00e3o, o maior dos seguintes limites:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>4.000.000 \u20ac<\/strong> (anteriormente, este limite era de 2.000.000 \u20ac).<\/li>\n\n\n\n<li><strong>30 % do EBITDA fiscal<\/strong>, calculado nos termos do artigo 67.\u00ba, do C\u00f3digo do IRC.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Por outro lado, o montante que <strong>exceda os 30% do EBITDA<\/strong> fiscal poder\u00e1 ser reportado por um <strong>per\u00edodo de cinco anos<\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Para efeitos da aplica\u00e7\u00e3o do regime, apenas se consideram os aumentos l\u00edquidos dos <a href=\"https:\/\/www.sage.com\/pt-pt\/blog\/racio-de-endividamento-de-uma-empresa-como-interpreta-lo\/\">capitais pr\u00f3prios<\/a> eleg\u00edveis verificados nos per\u00edodos de tributa\u00e7\u00e3o que se <strong>iniciem em ou ap\u00f3s 1 de janeiro de 2023.&nbsp;<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Este incentivo encontra-se exclu\u00eddo do resultado da liquida\u00e7\u00e3o e da regra de aux\u00edlio de minimis.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Em resumo, o regime fiscal de <strong>Incentivo \u00e0 Capitaliza\u00e7\u00e3o de Empresas (ICE)<\/strong> representa uma oportunidade significativa para as empresas aumentarem o seu capital pr\u00f3prio e beneficiarem de dedu\u00e7\u00f5es fiscais atrativas.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Espera-se que mais empresas possam tirar proveito deste incentivo, contribuindo para a sua estabilidade financeira e crescimento sustent\u00e1vel.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><em><strong>Nota do editor: <\/strong>Este artigo foi publicado anteriormente e atualizado para 2025 pela sua relev\u00e2ncia.<\/em><\/p>\n\n\n\n<div class=\"single-cta gated-content\">\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\">Calend\u00e1rio Fiscal 2026<\/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><!-- wp:paragraph --><\/p>\n<p>Aqui est\u00e1 a sua vers\u00e3o em formato PDF e Outlook:<\/p>\n<p><!-- \/wp:paragraph --><\/p>\n<p><!-- wp:paragraph --><\/p>\n<p>\u2705 Prazos para entrega de declara\u00e7\u00f5es e obriga\u00e7\u00f5es fiscais.<br \/>\u2705 Datas essenciais para a liquida\u00e7\u00e3o de impostos e contribui\u00e7\u00f5es.<br \/>\u2705 Recomenda\u00e7\u00f5es para evitar san\u00e7\u00f5es.<\/p>\n<p><!-- \/wp:paragraph --><\/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-1504af97-b525-4c50-b4c8-7cd80f9fe490\"\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>Obtenha j\u00e1 o seu calend\u00e1rio GRATUITO!<\/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=\"1107\" height=\"810\" src=\"https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2026\/08\/1675x1225-1108x810-1-1107x810.jpg\" class=\"single-cta__image\" alt=\"Sage\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2026\/08\/1675x1225-1108x810-1-1107x810.jpg 1107w\" 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\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\/poupanca-nas-empresas\/\" class=\"post-tags__link button button--secondary\">\n\t\t\t\t\t\t\t\tPoupan\u00e7a nas Empresas\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-14194 post type-post status-publish format-standard has-post-thumbnail hentry category-tecnologia-e-inovacao tag-analise-de-dados tag-estrategia tag-tecnologia tag-tomar-decisoes-financeiras business_type-medias-empresas 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=\"1214\" height=\"810\" src=\"https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2024\/10\/BrandShoot-LND_June2024_Financial-Services_0678-1214x810.jpg\" class=\"card-post__image\" alt=\"Uma rapariga de p\u00e9 na oficina a explicar algo aos seus colegas.\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2024\/10\/BrandShoot-LND_June2024_Financial-Services_0678-684x384.jpg 684w, https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2024\/10\/BrandShoot-LND_June2024_Financial-Services_0678-768x512.jpg 768w, https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2024\/10\/BrandShoot-LND_June2024_Financial-Services_0678-1214x810.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\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=\"2026-09-01T11:54:28+01:00\">Setembro 1, 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\">9 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-novo-cfo-estrategico-na-era-da-inteligencia-artificial\/\"\n\t\t\t\t>\n\t\t\t\n\t\t\tO novo CFO estrat\u00e9gico na era da Intelig\u00eancia Artificial\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\tO CFO estrat\u00e9gico usa a IA para transformar dados em decis\u00f5es e liderar o neg\u00f3cio com mais vis\u00e3o e controlo em tempo real.\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-14135 post type-post status-publish format-standard has-post-thumbnail hentry category-dinheiro-e-poupanca tag-analise-de-dados tag-empresas tag-estrategia business_type-medias-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\/contabilidade-estrategica-relatorios-financeiros\/\"\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-1357880802-684x384.jpg\" class=\"card-post__image\" alt=\"Pessoa a trabalhar num escrit\u00f3rio moderno, em frente a um computador, junto a uma secret\u00e1ria com documentos e notas afixadas na parede.\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2023\/10\/GettyImages-1357880802-684x384.jpg 684w, https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2023\/10\/GettyImages-1357880802-768x465.jpg 768w, https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2023\/10\/GettyImages-1357880802-1338x810.jpg 1338w\" 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=\"2026-08-27T08:36:34+01:00\">Agosto 27, 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\tComo transformar a contabilidade num motor de crescimento do 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-2 post-8303 post type-post status-publish format-standard has-post-thumbnail hentry category-tecnologia-e-inovacao tag-erp tag-poupanca-nas-empresas tag-tecnologia 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\/como-fazer-crescer-o-seu-negocio-de-software-como-servico-de-forma-inteligente\/\"\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-740534235-684x384.jpg\" class=\"card-post__image\" alt=\"\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2022\/04\/GettyImages-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\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=\"2026-07-29T10:20:47+01:00\">Julho 29, 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\tComo fazer crescer o seu neg\u00f3cio de software como servi\u00e7o de forma inteligente\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-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\"\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-o-capital-circulante-conselhos-para-melhorar-a-sua-gestao\/\"\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-1171809453-684x384.jpg\" class=\"card-post__image\" alt=\"\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2022\/04\/GettyImages-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\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=\"2026-06-16T12:22:29+01:00\">Junho 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\">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\tO que \u00e9 o capital circulante? Conselhos para melhorar a sua gest\u00e3o\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-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\t\t\t<\/div>\n\t\t\t<\/div>\n<\/section>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>O Or\u00e7amento do Estado para 2024 introduz altera\u00e7\u00f5es ao regime fiscal de Incentivo \u00e0 Capitaliza\u00e7\u00e3o de Empresas (ICE).<\/p>\n","protected":false},"author":1331,"featured_media":9624,"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":[14,16],"tags":[83,69],"business_type":[2,3,135],"context":[],"industry":[130,126],"persona":[46,43,41,47,44,48,51],"imagine_tag":[157],"coauthors":[500],"class_list":["post-9834","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-dinheiro-e-poupanca","category-estrategia-legal-e-processos","tag-estrategia","tag-poupanca-nas-empresas","business_type-pequenas-empresas","business_type-medias-empresas","business_type-contabilistas","industry-servicos","industry-servicos-financeiros"],"sage_meta":{"region":"pt-pt","author_name":"Andreia Jotta","featured_image":"https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2023\/10\/GettyImages-1421970566.jpg","imagine_tags":{"157":"Dinheiro e Poupan\u00e7a"}},"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\/9834","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\/1331"}],"replies":[{"embeddable":true,"href":"https:\/\/www.sage.com\/pt-pt\/blog\/api\/wp\/v2\/comments?post=9834"}],"version-history":[{"count":0,"href":"https:\/\/www.sage.com\/pt-pt\/blog\/api\/wp\/v2\/posts\/9834\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.sage.com\/pt-pt\/blog\/api\/wp\/v2\/media\/9624"}],"wp:attachment":[{"href":"https:\/\/www.sage.com\/pt-pt\/blog\/api\/wp\/v2\/media?parent=9834"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.sage.com\/pt-pt\/blog\/api\/wp\/v2\/categories?post=9834"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.sage.com\/pt-pt\/blog\/api\/wp\/v2\/tags?post=9834"},{"taxonomy":"business_type","embeddable":true,"href":"https:\/\/www.sage.com\/pt-pt\/blog\/api\/wp\/v2\/business_type?post=9834"},{"taxonomy":"context","embeddable":true,"href":"https:\/\/www.sage.com\/pt-pt\/blog\/api\/wp\/v2\/context?post=9834"},{"taxonomy":"industry","embeddable":true,"href":"https:\/\/www.sage.com\/pt-pt\/blog\/api\/wp\/v2\/industry?post=9834"},{"taxonomy":"persona","embeddable":true,"href":"https:\/\/www.sage.com\/pt-pt\/blog\/api\/wp\/v2\/persona?post=9834"},{"taxonomy":"imagine_tag","embeddable":true,"href":"https:\/\/www.sage.com\/pt-pt\/blog\/api\/wp\/v2\/imagine_tag?post=9834"},{"taxonomy":"author","embeddable":true,"href":"https:\/\/www.sage.com\/pt-pt\/blog\/api\/wp\/v2\/coauthors?post=9834"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}