{"id":9878,"date":"2023-11-29T14:30:22","date_gmt":"2023-11-29T14:30:22","guid":{"rendered":"https:\/\/www.sage.com\/pt-pt\/blog\/?p=9878"},"modified":"2026-05-13T12:21:28","modified_gmt":"2026-05-13T11:21:28","slug":"ativos-fixos-tangiveis-consideracoes-contabilisticas-e-fiscais-sobre-o-valor-residual-e-a-vida-util","status":"publish","type":"post","link":"https:\/\/www.sage.com\/pt-pt\/blog\/ativos-fixos-tangiveis-consideracoes-contabilisticas-e-fiscais-sobre-o-valor-residual-e-a-vida-util\/","title":{"rendered":"Ativos fixos tang\u00edveis: Considera\u00e7\u00f5es contabil\u00edsticas e fiscais sobre o valor residual e a vida \u00fatil"},"content":{"rendered":"<header class=\"entry-header has-dark-background-color entry-header--standard entry-header--has-illustration entry-header--has-illustration--standard\">\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\tAtivos fixos tang\u00edveis: Considera\u00e7\u00f5es contabil\u00edsticas e fiscais sobre o valor residual e a vida \u00fatil\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\tA determina\u00e7\u00e3o do valor residual e das vidas \u00fateis dos ativos fixos tang\u00edveis \u00e9 crucial para evitar reservas ocultas e garantir uma deprecia\u00e7\u00e3o adequada, impactando positivamente os capitais pr\u00f3prios das empresas.\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=\"2023-11-29T14:30:22+00:00\">Novembro 29, 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=\"Ativos fixos tang\u00edveis: Considera\u00e7\u00f5es contabil\u00edsticas e fiscais sobre o valor residual e a vida \u00fatil\"\n\t\t\tdata-share-url=\"https:\/\/www.sage.com\/pt-pt\/blog\/ativos-fixos-tangiveis-consideracoes-contabilisticas-e-fiscais-sobre-o-valor-residual-e-a-vida-util\/\"\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\/josearaujo\/\">\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\/2025\/10\/Foto-JA-350x350.jpg\" class=\"entry-author__image\" alt=\"Sage\" srcset=\"https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2025\/10\/Foto-JA-350x350.jpg 350w, https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2025\/10\/Foto-JA-768x768.jpg 768w, https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2025\/10\/Foto-JA-810x810.jpg 810w, https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2025\/10\/Foto-JA.jpg 1093w\" sizes=\"auto, (max-width: 40px) 100vw, 40px\" \/>\t\t\t\t<span class=\"entry-author__name\">Jos\u00e9 Ara\u00fajo<\/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>Quando as empresas precisam de apresentar capitais pr\u00f3prios relevantes para efeitos de financiamento, um tema recorrente tem a ver com as&nbsp;<strong>reservas ocultas<\/strong>&nbsp;que se encontram nos&nbsp;<strong>ativos fixos tang\u00edveis<\/strong>, sobretudo motivadas pela excessiva prud\u00eancia na pol\u00edtica de deprecia\u00e7\u00f5es. Depois, quando os ativos j\u00e1 se encontram totalmente depreciados, pretende-se repor valor, o que j\u00e1 n\u00e3o \u00e9 poss\u00edvel. A solu\u00e7\u00e3o est\u00e1 no in\u00edcio, e n\u00e3o no fim da vida \u00fatil.<\/p>\n\n\n\n<p>Na&nbsp;<strong>contabiliza\u00e7\u00e3o dos ativos fixos tang\u00edveis<\/strong>, qualquer que seja o modelo aplic\u00e1vel (Microentidades, Pequenas Entidades, Regime geral ou Entidades do Setor N\u00e3o Lucrativo), um assunto pouco debatido nas entidades, mas relevante, prende-se com a&nbsp;<strong>determina\u00e7\u00e3o do valor residual e das vidas \u00fateis<\/strong>&nbsp;dos diversos&nbsp;<a href=\"https:\/\/www.sage.com\/pt-pt\/blog\/dicion%C3%A1rio-termos-empresariais\/o-que-e-um-ativo-fixo\/\">ativos fixos tang\u00edveis<\/a>.<\/p>\n\n\n\n<p>Ap\u00f3s o reconhecimento e a mensura\u00e7\u00e3o inicial dos ativos, \u00e9 necess\u00e1rio depois, para efeitos de mensura\u00e7\u00e3o subsequente, determinar a\u00a0<strong>quantia depreci\u00e1vel<\/strong>, sendo esta definida como \u201co custo de um ativo ou outra quantia substituta do custo, menos o seu valor residual<sup>[1]<\/sup>\u201d. Por sua vez o valor residual \u00e9 \u201ca quantia estimada que uma entidade obteria correntemente pela aliena\u00e7\u00e3o de um ativo, ap\u00f3s\u00a0<strong>dedu\u00e7\u00e3o dos custos de aliena\u00e7\u00e3o estimados<\/strong>, se o ativo j\u00e1 tivesse a idade e as condi\u00e7\u00f5es esperadas no final da sua vida \u00fatil<sup>[2]<\/sup>\u201d, sendo, por isso, determinado por estimativa.<\/p>\n\n\n\n<p><strong>CONTE\u00daDO DO POST<\/strong><\/p>\n\n\n<?xml encoding=\"utf-8\" ?><div class=\"wp-block-yoast-seo-table-of-contents yoast-table-of-contents\"><ul><li><a href=\"#a-determinacao-do-valor-residual\" data-level=\"2\">A determina&ccedil;&atilde;o do valor residual<\/a><\/li><li><a href=\"#estimation-of-service\" data-level=\"2\">Estimation of service life<\/a><\/li><li><a href=\"#alteracao-da-estimativa\" data-level=\"2\">Altera&ccedil;&atilde;o da estimativa de vida &uacute;til<\/a><\/li><\/ul><\/div>\n\n\n\n<div class=\"single-cta gated-content\">\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\">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=\"1252\" height=\"810\" src=\"https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2025\/02\/1700x1100-1-1252x810.jpg\" class=\"single-cta__image\" alt=\"Sage\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2025\/02\/1700x1100-1-1252x810.jpg 1252w\" sizes=\"auto, (min-width: 48em) 33vw, 100vw\" \/>\t\t\t<\/div>\n<\/div>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"a-determinacao-do-valor-residual\"><strong>A determina\u00e7\u00e3o do valor residual<\/strong><\/h2>\n\n\n\n<p>N\u00e3o existem regras espec\u00edficas para a determina\u00e7\u00e3o do valor residual, pelo que cada empresa dever\u00e1&nbsp;<strong>fazer o uso da melhor estimativa<\/strong>, caso considere a exist\u00eancia de um valor de recupera\u00e7\u00e3o pela venda, ap\u00f3s a utiliza\u00e7\u00e3o do ativo no tempo estimado ao servi\u00e7o da empresa.<\/p>\n\n\n\n<p><strong>Nos casos de equipamentos inform\u00e1ticos ou de escrit\u00f3rio<\/strong>, ser\u00e1 mais dif\u00edcil realizar tal estimativa, pelo que, nesses casos, ser\u00e1 mais prudente considerar o valor zero.<\/p>\n\n\n\n<p><strong>Para o caso das viaturas e edif\u00edcios<\/strong>, podem ser usadas uma variedade de fontes de informa\u00e7\u00e3o, nomeadamente os s\u00edtios de venda de usados, para viaturas com as condi\u00e7\u00f5es esperadas de uso no final da vida \u00fatil determinada pela empresa, e para os edif\u00edcios em condi\u00e7\u00f5es semelhantes.<\/p>\n\n\n\n<p>Also in the case of vehicles, the criterion for determining income in kind may also be used as a reference for <a _istranslated=\"1\" href=\"https:\/\/www.sage.com\/pt-pt\/blog\/dicion%C3%A1rio-termos-empresariais\/o-que-e-o-irs\/\">IRS<\/a> purposes<sup _istranslated=\"1\">[3]<\/sup>:<\/p>\n\n\n\n<p>Thus, <strong>a vehicle that the company estimates to be used for 4 years<\/strong>, a residual value corresponding to 45% of the acquisition value can be assumed, since it is considered an <strong>accumulated devaluation of 55%.<\/strong><\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>For instance:<\/strong><\/h3>\n\n\n\n<p><em>If the company were to purchase a vehicle for 20,000, for an intended use in 4 years, the estimated residual value would be 9,000 and the depreciable amount would be well 11,000, during the useful life defined for use in the company<\/em><em>.<\/em><\/p>\n\n\n\n<p><strong>If at the end of the estimated useful life the company does not sell the vehicle, it must estimate a new useful life and a new residual value for the remaining useful life<\/strong>, and, using this criterion, the residual value will always be a minimum of 10% of the acquisition value, which will never be depreciated.<\/p>\n\n\n\n<p>The effect of a change in an accounting estimate should be recognised prospectively and will therefore only affect future years and there will be no recalculation for past periods.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Another example:<\/strong><\/h3>\n\n\n\n<p><em>A company purchased an industrial equipment for 900,000, having estimated a residual value of 100.00, considered as the estimated amount of sale on the second-hand market for equipment with the same useful life after use by the company. That is, the amount of the investment that will be foreseeably recouped by the sale.<\/em><\/p>\n\n\n\n<p><em>In this case, the depreciable amount would be well of 800,000 (900,000 -100,000), which would be subject to the corresponding depreciation, during the useful life of the company.<\/em><\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><em><strong>Tax treatment<\/strong><\/em><\/h3>\n\n\n\n<p>Also for <a href=\"https:\/\/www.sage.com\/pt-pt\/blog\/dicion%C3%A1rio-termos-empresariais\/o-que-e-o-irc\/\">corporate income tax purposes<\/a>, and to determine the depreciable value of depreciable items, the residual value is deducted, and the useful life of an item of the depreciable asset is, for tax purposes, the period during which its value is fully depreciated, excluding, where applicable, its residual value[1].<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"estimation-of-service\"><strong>Estimation of service life<\/strong><\/h2>\n\n\n\n<p>The depreciation of an asset begins when it is available for use, that is, when it is in the necessary location and condition for it to be able to operate in the manner intended. Depreciation of an asset ceases on the date the asset is unknown.<\/p>\n\n\n\n<p><strong>There is no possibility of suspending depreciation for assets that have already started their use<\/strong>, even if the asset is temporarily idle.<\/p>\n\n\n\n<p>Na determina\u00e7\u00e3o da vida \u00fatil de um ativo uma entidade deve ponderar o uso esperado do ativo, o desgaste normal esperado, a obsolesc\u00eancia t\u00e9cnica ou comercial e limites legais ou semelhantes no seu uso.<\/p>\n\n\n\n<p>Para efeitos econ\u00f3micos, e contabil\u00edsticos, n\u00e3o existem tabelas definidas para a determina\u00e7\u00e3o de vidas \u00fateis, contudo, e por uma quest\u00e3o de prud\u00eancia tribut\u00e1ria, \u00e9 usual as empresas seguirem o disposto para efeitos de IRC[2].<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Tratamento fiscal<\/strong><\/h3>\n\n\n\n<p>Para efeitos de IRC, qualquer que seja o m\u00e9todo de deprecia\u00e7\u00e3o aplicado, considera-se[3]:<\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li><strong>Per\u00edodo m\u00ednimo de vida \u00fatil<\/strong> de um elemento do ativo, o que se deduz da quota de deprecia\u00e7\u00e3o ou amortiza\u00e7\u00e3o que seja fiscalmente aceite conforme a tabela constante no anexo ao diploma legal;<\/li>\n\n\n\n<li><strong>Per\u00edodo m\u00e1ximo de vida \u00fatil<\/strong> de um elemento, o que se deduz de quota igual a metade da referida na al\u00ednea anterior.<\/li>\n<\/ol>\n\n\n\n<p>No caso das viaturas ligeiras de passageiros, indicadas na tabela II \u2013 Taxas gen\u00e9ricas, a vida \u00fatil m\u00ednima \u00e9 de 4 anos (25%) e a m\u00e1xima de 8 anos (12,5%), podendo a empresa escolher um per\u00edodo interm\u00e9dio sem que isso implique qualquer corre\u00e7\u00e3o fiscal.<\/p>\n\n\n\n<p>No exemplo anterior da viatura adquirida por 20.000, com um valor residual de 9.000, a quanta depreci\u00e1vel seria de 11.000, a depreciar em 4, 5, 6, 7 ou 8 anos.<\/p>\n\n\n\n<p>Caso a empresa entenda definir a vida \u00fatil da viatura em 4 anos (taxa de m\u00e1xima de 25%), a deprecia\u00e7\u00e3o anual, pelo m\u00e9todo linear, ou das quotas constantes, seria de 2.750.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"alteracao-da-estimativa\"><strong>Altera\u00e7\u00e3o da estimativa de vida \u00fatil<\/strong><\/h2>\n\n\n\n<p>Durante o uso de um ativo podem ocorrer altera\u00e7\u00f5es na estimativa de vida \u00fatil, motivadas por diversos fatores como o uso pretendido, a pol\u00edtica de reinvestimento, ou o caso mais recente a paragem tempor\u00e1ria, ou redu\u00e7\u00e3o substancial da atividade por causa da pandemia.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Para o exemplo antes apresentado:<\/h3>\n\n\n\n<p><em>Supondo que tinham decorrido 2 anos de uso da viatura, e que a administra\u00e7\u00e3o ou ger\u00eancia da empresa pretende que a viatura passe a ter uma dura\u00e7\u00e3o total estimada, na empresa, de 8 anos (os 2 j\u00e1 corridos mais 6 futuros). Uma vez que se trata de uma corre\u00e7\u00e3o de estimativa, a deprecia\u00e7\u00e3o do ano 3 passaria a ser de 1.750.<\/em><\/p>\n\n\n\n<p><em>Com base nos seguintes c\u00e1lculos efetuados<\/em><\/p>\n\n\n\n<p><em>Custo: 20.000<\/em><\/p>\n\n\n\n<p><em>Deprecia\u00e7\u00e3o acumulada no ano 2: 5.500<\/em><\/p>\n\n\n\n<p><em>Quantia escriturada: 14.500 (20.000 \u2013 5.500)<\/em><em>&nbsp;<\/em><\/p>\n\n\n\n<p><em>Novo valor residual: 20% (a desvaloriza\u00e7\u00e3o acumulada em 8 anos passa a ser de 80%) x 20.000 = 4.000<\/em><\/p>\n\n\n\n<p><em>Nova quantia depreci\u00e1vel: 10.500 (14.500 \u2013 4.000)<\/em><\/p>\n\n\n\n<p><em>Nova deprecia\u00e7\u00e3o: 1.750 (10.500 \/ 6) <\/em><\/p>\n\n\n\n<p>Esta revis\u00e3o da vida \u00fatil e do valor residual n\u00e3o afetariam os exerc\u00edcios passados, apenas os exerc\u00edcios futuros.<\/p>\n\n\n\n<p>Desta forma, as empresas evitam a excessiva prud\u00eancia na pol\u00edtica de deprecia\u00e7\u00f5es e assim o impacto negativo nos capitais pr\u00f3prios ser\u00e1 mais lento e menor.<\/p>\n\n\n\n<div class=\"single-cta gated-content\">\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\">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=\"1252\" height=\"810\" src=\"https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2025\/02\/1700x1100-1-1252x810.jpg\" class=\"single-cta__image\" alt=\"Sage\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2025\/02\/1700x1100-1-1252x810.jpg 1252w\" sizes=\"auto, (min-width: 48em) 33vw, 100vw\" \/>\t\t\t<\/div>\n<\/div>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<p><sup>[1]<\/sup>&nbsp;GLOSS\u00c1RIO DE TERMOS E EXPRESS\u00d5ES CONSTANTES DO SNC, em https:\/\/www.cnc.min-financas.pt\/pdf\/snc\/2016\/GlossarioSNC.pdf<\/p>\n\n\n\n<p><sup>[2]<\/sup>&nbsp;GLOSS\u00c1RIO DE TERMOS E EXPRESS\u00d5ES CONSTANTES DO SNC, em https:\/\/www.cnc.min-financas.pt\/pdf\/snc\/2016\/GlossarioSNC.pdf<\/p>\n\n\n\n<p><sup>[3]<\/sup>Portaria 383\/2003, de 14 de maio<\/p>\n\n\n\n<p><sup>[4]<\/sup>&nbsp;Artigo 2.\u00ba, n.\u00ba 5 e artigo 3.\u00ba n.\u00bas 1 e 2, do DR 25\/2009<\/p>\n\n\n\n<p><sup>[5]<\/sup>&nbsp;Decreto-regulamentar 25\/2009, de 14 de setembro<\/p>\n\n\n\n<p><sup>[6]<\/sup>&nbsp;Artigo 3.\u00ba, n.\u00ba 2 do DR 25\/2009<\/p>\n\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\/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-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 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=\"1215\" height=\"810\" src=\"https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2023\/10\/GettyImages-1316107530-1215x810.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\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=\"2026-04-07T09:40:09+01:00\">Abril 7, 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\">14 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\/contabilizacao-das-gratificacoes-de-balanco-e-seus-efeitos-fiscais-e-contributivos\/\"\n\t\t\t\t>\n\t\t\t\n\t\t\tComo contabilizar as gratifica\u00e7\u00f5es de balan\u00e7o e compreender os seus efeitos fiscais no IRC e no IRS\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\tGratifica\u00e7\u00f5es de balan\u00e7o em 2026: saiba como contabilizar, aproveitar isen\u00e7\u00f5es de IRS e TSU e evitar erros fiscais na sua empresa.\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-13512 post type-post status-publish format-standard has-post-thumbnail hentry category-tecnologia-e-inovacao tag-analise-de-dados tag-e-commerce tag-estrategia 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\/small-data-para-lojas-online-decisoes-vendas\/\"\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-694402246-684x384.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-694402246-684x384.jpg 684w, https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2023\/10\/GettyImages-694402246-768x512.jpg 768w, https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2023\/10\/GettyImages-694402246-1215x810.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=\"2026-01-27T07:33:24+00:00\">Janeiro 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\">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\tSmall data para lojas online: Transforme os cliques em decis\u00f5es que impulsionam as suas vendas\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-13315 post type-post status-publish format-standard has-post-thumbnail hentry category-estrategia-legal-e-processos tag-contabilidade tag-digital tag-estrategia 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\/automacao-na-contabilidade-e-papel-contabilistas\/\"\n\t\t\t\t\t>\n\t\t\t<figure class=\"card-post__media\">\n\t\t\t\t\t\t\t<img decoding=\"async\" width=\"684\" height=\"384\" src=\"https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2022\/04\/GettyImages-530281091-684x384.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-530281091-684x384.jpg 684w, https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2022\/04\/GettyImages-530281091-768x432.jpg 768w, https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2022\/04\/GettyImages-530281091-1440x810.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=\"2025-12-17T00:00:41+00:00\">Dezembro 17, 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\">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 a automa\u00e7\u00e3o est\u00e1 a transformar a contabilidade e o papel dos contabilistas\t\t<\/p>\n\n\t\t\t<\/a>\n\t\n\t\n\t\t\n\t\n\t<\/article>\n\t\t\t\t\t<\/div>\n\t\t\t\t\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-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\"\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-regime-fiscal-de-incentivo-a-capitalizacao-de-empresas-ice-o-que-precisa-de-saber\/\"\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-1421970566-684x384.jpg\" class=\"card-post__image\" alt=\"Um grupo de pessoas reunidas, discutindo e colaborando em um ambiente de trabalho.\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2023\/10\/GettyImages-1421970566-684x384.jpg 684w, https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2023\/10\/GettyImages-1421970566-768x512.jpg 768w, https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2023\/10\/GettyImages-1421970566-1215x810.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=\"2025-10-31T11:56:40+00:00\">Outubro 31, 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\">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\tO Regime Fiscal de Incentivo \u00e0 Capitaliza\u00e7\u00e3o de Empresas (ICE): O que precisa de saber\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-8894 post type-post status-publish format-standard has-post-thumbnail hentry category-estrategia-legal-e-processos tag-contabilidade tag-estrategia tag-faturacao 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\/redito-vs-volume-de-negocios-vs-faturacao-consideracoes-contabilisticas-e-fiscais\/\"\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-1028772240-684x384.jpg\" class=\"card-post__image\" alt=\"Trabalhadores em uma reuni\u00e3o de equipe, discutindo estrat\u00e9gias e colaborando em um ambiente de escrit\u00f3rio.\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2023\/10\/GettyImages-1028772240-684x384.jpg 684w, https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2023\/10\/GettyImages-1028772240-768x512.jpg 768w, https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2023\/10\/GettyImages-1028772240-1215x810.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=\"2025-09-08T12:26:07+01:00\">Setembro 8, 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\">9 minutos de leitura<\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\n\t\t<p class=\"card-post__title h5\">\n\t\t\tQual a diferen\u00e7a entre r\u00e9dito, volume de neg\u00f3cios e fatura\u00e7\u00e3o? Guia contabil\u00edstico e fiscal\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 determina\u00e7\u00e3o do valor residual e das vidas \u00fateis dos ativos fixos tang\u00edveis \u00e9 crucial para evitar reservas ocultas e garantir uma deprecia\u00e7\u00e3o adequada, impactando positivamente os capitais pr\u00f3prios das empresas.<\/p>\n","protected":false},"author":1164,"featured_media":9624,"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":[83],"business_type":[135],"context":[],"industry":[130,126],"persona":[51],"imagine_tag":[155],"coauthors":[497],"class_list":["post-9878","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-estrategia-legal-e-processos","tag-estrategia","business_type-contabilistas","industry-servicos","industry-servicos-financeiros"],"sage_meta":{"region":"pt-pt","author_name":"Jos\u00e9 Ara\u00fajo","featured_image":"https:\/\/www.sage.com\/pt-pt\/blog\/wp-content\/uploads\/sites\/15\/2023\/10\/GettyImages-1421970566.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\/9878","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\/1164"}],"replies":[{"embeddable":true,"href":"https:\/\/www.sage.com\/pt-pt\/blog\/api\/wp\/v2\/comments?post=9878"}],"version-history":[{"count":2,"href":"https:\/\/www.sage.com\/pt-pt\/blog\/api\/wp\/v2\/posts\/9878\/revisions"}],"predecessor-version":[{"id":13911,"href":"https:\/\/www.sage.com\/pt-pt\/blog\/api\/wp\/v2\/posts\/9878\/revisions\/13911"}],"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=9878"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.sage.com\/pt-pt\/blog\/api\/wp\/v2\/categories?post=9878"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.sage.com\/pt-pt\/blog\/api\/wp\/v2\/tags?post=9878"},{"taxonomy":"business_type","embeddable":true,"href":"https:\/\/www.sage.com\/pt-pt\/blog\/api\/wp\/v2\/business_type?post=9878"},{"taxonomy":"context","embeddable":true,"href":"https:\/\/www.sage.com\/pt-pt\/blog\/api\/wp\/v2\/context?post=9878"},{"taxonomy":"industry","embeddable":true,"href":"https:\/\/www.sage.com\/pt-pt\/blog\/api\/wp\/v2\/industry?post=9878"},{"taxonomy":"persona","embeddable":true,"href":"https:\/\/www.sage.com\/pt-pt\/blog\/api\/wp\/v2\/persona?post=9878"},{"taxonomy":"imagine_tag","embeddable":true,"href":"https:\/\/www.sage.com\/pt-pt\/blog\/api\/wp\/v2\/imagine_tag?post=9878"},{"taxonomy":"author","embeddable":true,"href":"https:\/\/www.sage.com\/pt-pt\/blog\/api\/wp\/v2\/coauthors?post=9878"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}