







{"id":19494,"date":"2024-12-16T13:12:53","date_gmt":"2024-12-16T13:12:53","guid":{"rendered":"https:\/\/phcsoftware.com\/pt\/?post_type=artigo&#038;p=19494"},"modified":"2026-01-06T15:01:26","modified_gmt":"2026-01-06T15:01:26","slug":"modelo-10-como-preencher-entregar-e-quando","status":"publish","type":"artigo","link":"https:\/\/phcsoftware.com\/pt\/artigo\/modelo-10-como-preencher-entregar-e-quando","title":{"rendered":"Modelo 10: Quem \u00e9 abrangido, prazo de entrega e como preencher"},"content":{"rendered":"[vc_row type=&#8221;in_container&#8221; full_screen_row_position=&#8221;middle&#8221; column_margin=&#8221;default&#8221; equal_height=&#8221;yes&#8221; content_placement=&#8221;middle&#8221; column_direction=&#8221;default&#8221; column_direction_tablet=&#8221;default&#8221; column_direction_phone=&#8221;default&#8221; bg_image=&#8221;19501&#8243; bg_position=&#8221;right center&#8221; background_image_loading=&#8221;default&#8221; bg_repeat=&#8221;no-repeat&#8221; scene_position=&#8221;center&#8221; top_padding=&#8221;7%&#8221; constrain_group_1=&#8221;yes&#8221; bottom_padding=&#8221;7%&#8221; left_padding_desktop=&#8221;5%&#8221; constrain_group_2=&#8221;yes&#8221; right_padding_desktop=&#8221;5%&#8221; top_margin=&#8221;5%&#8221; right_margin=&#8221;0&#8243; top_margin_phone=&#8221;20%&#8221; text_color=&#8221;light&#8221; text_align=&#8221;left&#8221; row_border_radius=&#8221;10px&#8221; row_border_radius_applies=&#8221;bg&#8221; overflow=&#8221;visible&#8221; color_overlay=&#8221;#383838&#8243; overlay_strength=&#8221;0.8&#8243; gradient_direction=&#8221;left_to_right&#8221; shape_divider_position=&#8221;bottom&#8221; bg_image_animation=&#8221;none&#8221; gradient_type=&#8221;default&#8221; shape_type=&#8221;&#8221;][vc_column column_padding=&#8221;no-extra-padding&#8221; column_padding_tablet=&#8221;inherit&#8221; column_padding_phone=&#8221;inherit&#8221; column_padding_position=&#8221;all&#8221; column_element_direction_desktop=&#8221;default&#8221; column_element_spacing=&#8221;default&#8221; desktop_text_alignment=&#8221;default&#8221; tablet_text_alignment=&#8221;center&#8221; phone_text_alignment=&#8221;center&#8221; background_color_opacity=&#8221;1&#8243; background_hover_color_opacity=&#8221;1&#8243; column_backdrop_filter=&#8221;none&#8221; column_shadow=&#8221;none&#8221; column_border_radius=&#8221;none&#8221; column_link_target=&#8221;_self&#8221; column_position=&#8221;default&#8221; gradient_direction=&#8221;left_to_right&#8221; overlay_strength=&#8221;0.3&#8243; width=&#8221;2\/3&#8243; tablet_width_inherit=&#8221;default&#8221; animation_type=&#8221;default&#8221; bg_image_animation=&#8221;none&#8221; border_type=&#8221;simple&#8221; column_border_width=&#8221;none&#8221; column_border_style=&#8221;solid&#8221; column_padding_type=&#8221;default&#8221; gradient_type=&#8221;default&#8221;][vc_column_text]Artigo[\/vc_column_text][vc_column_text]\n<h2><span class=\"NormalTextRun SCXW47256625 BCX0\">Modelo 10: <\/span><span class=\"NormalTextRun SCXW47256625 BCX0\">Q<\/span><span class=\"NormalTextRun SCXW47256625 BCX0\">uem <\/span><span class=\"NormalTextRun SCXW47256625 BCX0\">\u00e9 abrangido<\/span><span class=\"NormalTextRun SCXW47256625 BCX0\">,<\/span> <span class=\"NormalTextRun SCXW47256625 BCX0\">prazo de entrega e <\/span><span class=\"NormalTextRun SCXW47256625 BCX0\">como preencher<\/span><\/h2>\n[\/vc_column_text][\/vc_column][vc_column column_padding=&#8221;padding-10-percent&#8221; column_padding_tablet=&#8221;inherit&#8221; column_padding_phone=&#8221;inherit&#8221; column_padding_position=&#8221;left&#8221; column_element_direction_desktop=&#8221;default&#8221; column_element_spacing=&#8221;default&#8221; desktop_text_alignment=&#8221;default&#8221; tablet_text_alignment=&#8221;default&#8221; phone_text_alignment=&#8221;default&#8221; background_color_opacity=&#8221;1&#8243; background_hover_color_opacity=&#8221;1&#8243; column_backdrop_filter=&#8221;none&#8221; column_shadow=&#8221;none&#8221; column_border_radius=&#8221;none&#8221; column_link_target=&#8221;_self&#8221; column_position=&#8221;default&#8221; gradient_direction=&#8221;left_to_right&#8221; overlay_strength=&#8221;0.3&#8243; width=&#8221;1\/3&#8243; tablet_width_inherit=&#8221;default&#8221; animation_type=&#8221;default&#8221; bg_image_animation=&#8221;none&#8221; border_type=&#8221;simple&#8221; column_border_width=&#8221;none&#8221; column_border_style=&#8221;solid&#8221; column_padding_type=&#8221;default&#8221; gradient_type=&#8221;default&#8221;][\/vc_column][\/vc_row][vc_row type=&#8221;in_container&#8221; full_screen_row_position=&#8221;middle&#8221; column_margin=&#8221;default&#8221; column_direction=&#8221;default&#8221; column_direction_tablet=&#8221;column_reverse&#8221; column_direction_phone=&#8221;default&#8221; scene_position=&#8221;center&#8221; top_padding=&#8221;3%&#8221; left_padding_desktop=&#8221;5%&#8221; constrain_group_2=&#8221;yes&#8221; right_padding_desktop=&#8221;5%&#8221; left_padding_tablet=&#8221;0%&#8221; constrain_group_4=&#8221;yes&#8221; right_padding_tablet=&#8221;0%&#8221; left_padding_phone=&#8221;0%&#8221; constrain_group_6=&#8221;yes&#8221; right_padding_phone=&#8221;0%&#8221; text_color=&#8221;dark&#8221; text_align=&#8221;left&#8221; row_border_radius=&#8221;none&#8221; row_border_radius_applies=&#8221;bg&#8221; overflow=&#8221;visible&#8221; overlay_strength=&#8221;0.3&#8243; gradient_direction=&#8221;left_to_right&#8221; shape_divider_position=&#8221;bottom&#8221; bg_image_animation=&#8221;none&#8221; gradient_type=&#8221;default&#8221; shape_type=&#8221;&#8221;][vc_column column_padding=&#8221;no-extra-padding&#8221; column_padding_tablet=&#8221;inherit&#8221; column_padding_phone=&#8221;inherit&#8221; column_padding_position=&#8221;all&#8221; column_element_direction_desktop=&#8221;default&#8221; column_element_spacing=&#8221;default&#8221; desktop_text_alignment=&#8221;default&#8221; tablet_text_alignment=&#8221;default&#8221; phone_text_alignment=&#8221;default&#8221; background_color_opacity=&#8221;1&#8243; background_hover_color_opacity=&#8221;1&#8243; column_backdrop_filter=&#8221;none&#8221; column_shadow=&#8221;none&#8221; column_border_radius=&#8221;none&#8221; column_link_target=&#8221;_self&#8221; column_position=&#8221;default&#8221; gradient_direction=&#8221;left_to_right&#8221; overlay_strength=&#8221;0.3&#8243; width=&#8221;2\/3&#8243; tablet_width_inherit=&#8221;default&#8221; animation_type=&#8221;default&#8221; bg_image_animation=&#8221;none&#8221; border_type=&#8221;simple&#8221; column_border_width=&#8221;none&#8221; column_border_style=&#8221;solid&#8221;][vc_row_inner column_margin=&#8221;default&#8221; column_direction=&#8221;default&#8221; column_direction_tablet=&#8221;default&#8221; column_direction_phone=&#8221;default&#8221; text_align=&#8221;left&#8221; row_position=&#8221;default&#8221; row_position_tablet=&#8221;inherit&#8221; row_position_phone=&#8221;inherit&#8221; overflow=&#8221;visible&#8221; pointer_events=&#8221;all&#8221; class=&#8221;linhaTempoLeitura&#8221;][vc_column_inner column_padding=&#8221;no-extra-padding&#8221; column_padding_tablet=&#8221;inherit&#8221; column_padding_phone=&#8221;inherit&#8221; column_padding_position=&#8221;all&#8221; column_element_direction_desktop=&#8221;horizontal&#8221; column_element_alignment=&#8221;center&#8221; column_element_spacing=&#8221;50px&#8221; desktop_text_alignment=&#8221;default&#8221; tablet_text_alignment=&#8221;default&#8221; phone_text_alignment=&#8221;default&#8221; background_color_opacity=&#8221;1&#8243; background_hover_color_opacity=&#8221;1&#8243; column_backdrop_filter=&#8221;none&#8221; column_shadow=&#8221;none&#8221; column_border_radius=&#8221;none&#8221; column_link_target=&#8221;_self&#8221; overflow=&#8221;visible&#8221; gradient_direction=&#8221;left_to_right&#8221; overlay_strength=&#8221;0.3&#8243; width=&#8221;1\/1&#8243; tablet_width_inherit=&#8221;default&#8221; animation_type=&#8221;default&#8221; bg_image_animation=&#8221;none&#8221; border_type=&#8221;simple&#8221; column_border_width=&#8221;none&#8221; column_border_style=&#8221;solid&#8221; column_padding_type=&#8221;default&#8221; gradient_type=&#8221;default&#8221;][vc_column_text]16 de Dezembro, 2024[\/vc_column_text][vc_column_text]Tempo de leitura: 8 minuto(s)[\/vc_column_text][\/vc_column_inner][\/vc_row_inner][divider line_type=&#8221;No Line&#8221; custom_height=&#8221;25px&#8221;][vc_column_text el_id=&#8221;t1&#8243;]<span data-contrast=\"auto\">A Modelo 10 pode parecer apenas mais uma burocracia, mas o impacto de n\u00e3o a cumprir pode ser significativo.\u00a0<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;201341983&quot;:0,&quot;335551550&quot;:1,&quot;335551620&quot;:1,&quot;335559685&quot;:0,&quot;335559737&quot;:0,&quot;335559738&quot;:0,&quot;335559739&quot;:160,&quot;335559740&quot;:279}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">Esta <strong>obriga\u00e7\u00e3o fiscal, imposta pela Autoridade Tribut\u00e1ria<\/strong>, tem como objetivo garantir que todos os rendimentos e respetivas reten\u00e7\u00f5es s\u00e3o corretamente declarados.<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;335559738&quot;:240,&quot;335559739&quot;:240}\">\u00a0<\/span><br \/>\n<span id=\"m101v\"> <\/span><br \/>\n<span data-contrast=\"auto\">Neste artigo, explicamos de forma clara e pr\u00e1tica o que precisa saber para entregar a Modelo 10.<\/span>[\/vc_column_text][divider line_type=&#8221;No Line&#8221; custom_height=&#8221;25px&#8221;][vc_column_text]\n<h2><span class=\"TextRun SCXW78841690 BCX0\" lang=\"PT-PT\" xml:lang=\"PT-PT\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW78841690 BCX0\" data-ccp-parastyle=\"heading 2\">O que \u00e9 a Modelo 10?<\/span><\/span><span class=\"EOP SCXW78841690 BCX0\" data-ccp-props=\"{}\">\u00a0<\/span><\/h2>\n<p><span id=\"m102v\"> <\/span><br \/>\n<span class=\"TextRun SCXW259647670 BCX0\" lang=\"PT-PT\" xml:lang=\"PT-PT\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW259647670 BCX0\">A Modelo 10 \u00e9 uma declara\u00e7\u00e3o anual obrigat\u00f3ria em Portugal, que deve ser apresentada por todas as entidades<\/span><span class=\"NormalTextRun SCXW259647670 BCX0\"> ou pessoas singulares residentes no territ\u00f3rio nacional<\/span><span class=\"NormalTextRun SCXW259647670 BCX0\"> que efetuam <strong>pagamentos sujeitos a IRS<\/strong><\/span><strong><span class=\"NormalTextRun SCXW259647670 BCX0\">, IRC ou a reten\u00e7\u00f5es na fonte<\/span> <\/strong><span class=\"NormalTextRun SCXW259647670 BCX0\"><strong>que n\u00e3o foram reportados atrav\u00e9s da Demonstra\u00e7\u00e3o Mensal de Remunera\u00e7\u00f5es (DMR)<\/strong>.\u00a0<\/span><\/span>[\/vc_column_text][divider line_type=&#8221;No Line&#8221; custom_height=&#8221;25px&#8221;][vc_column_text]\n<h2><span class=\"TextRun SCXW205362930 BCX0\" lang=\"PT-PT\" xml:lang=\"PT-PT\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW205362930 BCX0\" data-ccp-parastyle=\"heading 2\">Quem tem de entregar a Modelo 10?<\/span><\/span><span class=\"EOP SCXW205362930 BCX0\" data-ccp-props=\"{}\">\u00a0<\/span><\/h2>\n<p>&nbsp;<\/p>\n<p><span data-contrast=\"auto\">Segundo a <\/span><a href=\"https:\/\/diariodarepublica.pt\/dr\/detalhe\/portaria\/4-2024-836079148\"><span data-contrast=\"auto\">Portaria n\u00ba4\/2024<\/span><\/a><span data-contrast=\"auto\">, a Modelo 10 deve ser enviada \u00e0 Autoridade Tribut\u00e1ria por pessoas ou entidades devedoras dos seguintes rendimentos a pessoas singulares:<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;335559685&quot;:0,&quot;335559738&quot;:240,&quot;335559739&quot;:240}\">\u00a0<\/span><\/p>\n<ul>\n<li><b><span data-contrast=\"auto\">Trabalho dependente <\/span><\/b><span data-contrast=\"auto\">(categoria A), dispensadas da entrega da DMR e que n\u00e3o tenham optado por esta, desde que os rendimentos n\u00e3o tenham sido sujeitos a reten\u00e7\u00e3o na fonte;<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;335559738&quot;:0,&quot;335559739&quot;:0}\">\u00a0<\/span><\/li>\n<li><b><span data-contrast=\"auto\">Pens\u00f5es<\/span><\/b><span data-contrast=\"auto\"> (categoria H);<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;335559738&quot;:0,&quot;335559739&quot;:0}\">\u00a0<\/span><\/li>\n<li><b><span data-contrast=\"auto\">Rendimentos empresariais e profissionais <\/span><\/b><span data-contrast=\"auto\">(categoria B), <\/span><b><span data-contrast=\"auto\">rendimentos de capitais<\/span><\/b><span data-contrast=\"auto\"> (categoria E), <\/span><b><span data-contrast=\"auto\">rendimentos prediais<\/span><\/b><span data-contrast=\"auto\"> (categoria F) e <\/span><b><span data-contrast=\"auto\">incrementos patrimoniais <\/span><\/b><span data-contrast=\"auto\">(categoria G), sujeitos a reten\u00e7\u00e3o na fonte, mesmo que dela dispensados.<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;335559738&quot;:0,&quot;335559739&quot;:0}\">\u00a0<\/span><\/li>\n<\/ul>\n<p><span data-contrast=\"auto\">E ainda:<\/span><span id=\"m103v\"> <\/span><\/p>\n<ul>\n<li><b><span data-contrast=\"auto\">Entidades registadoras ou deposit\u00e1rias de valores mobili\u00e1rios <\/span><\/b><span data-contrast=\"auto\">(categoria E);<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;335559738&quot;:240,&quot;335559739&quot;:240}\">\u00a0<\/span><\/li>\n<li><b><span data-contrast=\"auto\">Entidades devedoras de rendimentos sujeitos a reten\u00e7\u00e3o na fonte de IRC<\/span><\/b><span data-contrast=\"auto\">,<\/span> <span data-contrast=\"auto\">n\u00e3o dispensados.<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;335559738&quot;:240,&quot;335559739&quot;:240}\">\u00a0<\/span><\/li>\n<\/ul>\n[\/vc_column_text][divider line_type=&#8221;No Line&#8221; custom_height=&#8221;25px&#8221;][vc_column_text]\n<h2><span class=\"TextRun SCXW32415732 BCX0\" lang=\"PT-PT\" xml:lang=\"PT-PT\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW32415732 BCX0\" data-ccp-parastyle=\"heading 2\">Qual o prazo de entrega da Modelo 10?<\/span><\/span><span class=\"EOP SCXW32415732 BCX0\" data-ccp-props=\"{}\">\u00a0<\/span><\/h2>\n<p>&nbsp;<\/p>\n<p><span data-contrast=\"auto\">A declara\u00e7\u00e3o deve ser entregue <\/span><b><span data-contrast=\"auto\">at\u00e9 10 de fevereiro do ano seguinte ao dos rendimentos e reten\u00e7\u00f5es na fonte.\u00a0<\/span><\/b><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;201341983&quot;:0,&quot;335551550&quot;:1,&quot;335551620&quot;:1,&quot;335559685&quot;:0,&quot;335559737&quot;:0,&quot;335559738&quot;:0,&quot;335559739&quot;:160,&quot;335559740&quot;:279}\">\u00a0<\/span><br \/>\n<span id=\"m104v\"><\/span><br \/>\n<span data-contrast=\"auto\">Al\u00e9m disso, tem 30 dias, para fazer ajustes ap\u00f3s a ocorr\u00eancia de qualquer facto que altere os rendimentos anteriormente declarados, ou que implique a obriga\u00e7\u00e3o de os declarar.<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;201341983&quot;:0,&quot;335551550&quot;:1,&quot;335551620&quot;:1,&quot;335559685&quot;:0,&quot;335559737&quot;:0,&quot;335559738&quot;:0,&quot;335559739&quot;:160,&quot;335559740&quot;:279}\">\u00a0<\/span>[\/vc_column_text][divider line_type=&#8221;No Line&#8221; custom_height=&#8221;25px&#8221;][vc_column_text]\n<h2><span class=\"TextRun SCXW233437820 BCX0\" lang=\"PT-PT\" xml:lang=\"PT-PT\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW233437820 BCX0\" data-ccp-parastyle=\"heading 2\">O que acontece se n\u00e3o entregar a Modelo 10<\/span><span class=\"NormalTextRun SCXW233437820 BCX0\" data-ccp-parastyle=\"heading 2\"> no prazo <\/span><span class=\"NormalTextRun SCXW233437820 BCX0\" data-ccp-parastyle=\"heading 2\">previsto?<\/span><\/span><span class=\"EOP SCXW233437820 BCX0\" data-ccp-props=\"{&quot;335559685&quot;:0}\">\u00a0<\/span><\/h2>\n<p>&nbsp;<\/p>\n<p><b><span data-contrast=\"auto\">1. Coimas<\/span><\/b><span data-ccp-props=\"{}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">O incumprimento do prazo sujeita a entidade respons\u00e1vel ao pagamento de uma <\/span><b><span data-contrast=\"auto\">coima administrativa<\/span><\/b><span data-contrast=\"auto\">, conforme previsto no Regime Geral das Infra\u00e7\u00f5es Tribut\u00e1rias (RGIT).<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;335559685&quot;:708,&quot;335559738&quot;:240,&quot;335559739&quot;:240}\">\u00a0<\/span><\/p>\n<p><b><span data-contrast=\"auto\">2. Acr\u00e9scimos de juros<\/span><\/b><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;335559738&quot;:240,&quot;335559739&quot;:240}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">Se houver reten\u00e7\u00f5es na fonte n\u00e3o comunicadas no prazo devido, podem ser aplicados <\/span><b><span data-contrast=\"auto\">juros compensat\u00f3rios<\/span><\/b><span data-contrast=\"auto\"> ou de mora sobre os valores que deveriam ter sido reportados.<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;335559685&quot;:708,&quot;335559738&quot;:0,&quot;335559739&quot;:0}\">\u00a0<\/span><\/p>\n<p><b><span data-contrast=\"auto\">3. Implica\u00e7\u00f5es na situa\u00e7\u00e3o fiscal<\/span><\/b><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;335559738&quot;:240,&quot;335559739&quot;:240}\">\u00a0<\/span><br \/>\n<span id=\"m105v\"> <\/span><br \/>\n<span data-contrast=\"auto\">O atraso na entrega pode prejudicar a regularidade fiscal da entidade ou do indiv\u00edduo, o que impacta a emiss\u00e3o de <\/span><b><span data-contrast=\"auto\">certid\u00f5es de situa\u00e7\u00e3o fiscal regularizada<\/span><\/b><span data-contrast=\"auto\">, essenciais para participa\u00e7\u00e3o em concursos p\u00fablicos ou para obten\u00e7\u00e3o de cr\u00e9ditos.<\/span><span data-ccp-props=\"{&quot;134233117&quot;:false,&quot;134233118&quot;:false,&quot;335559685&quot;:708,&quot;335559738&quot;:0,&quot;335559739&quot;:0}\">\u00a0<\/span>[\/vc_column_text][divider line_type=&#8221;No Line&#8221; custom_height=&#8221;25px&#8221;][vc_column_text]\n<h2>Quais os rendimentos e reten\u00e7\u00f5es a declarar na Modelo 10?<\/h2>\n<p>&nbsp;<\/p>\n<p><b>Trabalho dependente<\/b>\u00a0(categoria A): Rendimentos pagos ou colocados \u00e0 disposi\u00e7\u00e3o dos titulares residentes, incluindo:<\/p>\n<ul>\n<li>Sujeitos a reten\u00e7\u00e3o na fonte com taxa de 0%.<\/li>\n<li>N\u00e3o sujeitos a reten\u00e7\u00e3o na fonte.<\/li>\n<li>Isentos sujeitos a englobamento.<\/li>\n<li>N\u00e3o sujeitos a IRS.<\/li>\n<\/ul>\n<p><strong>Pens\u00f5es<\/strong> (categoria H): Pens\u00f5es e rendas tempor\u00e1rias ou vital\u00edcias pagas ou colocadas \u00e0 disposi\u00e7\u00e3o dos titulares.<\/p>\n<p><strong>Rendimentos empresariais e profissionais<\/strong> (categoria B): Rendimentos pagos ou colocados \u00e0 disposi\u00e7\u00e3o dos titulares, incluindo:<\/p>\n<ul>\n<li>Sujeitos a reten\u00e7\u00e3o na fonte, mesmo que dela dispensados.<\/li>\n<li>Isentos sujeitos a englobamento.<\/li>\n<li>Isentos parcialmente.<\/li>\n<\/ul>\n<p><span id=\"m106v\"> <\/span><br \/>\n<strong>Rendimentos de capitais<\/strong> (categoria E): Rendimentos sujeitos a imposto, vencidos, colocados \u00e0 disposi\u00e7\u00e3o do titular, liquidados ou apurados.<\/p>\n<p><strong>Rendimentos prediais<\/strong> (categoria F): Rendimentos sujeitos a imposto, pagos ou colocados \u00e0 disposi\u00e7\u00e3o dos titulares, bem como a reten\u00e7\u00e3o na fonte efetuada.<\/p>\n<p><strong>Incrementos patrimoniais<\/strong> (categoria G): Indemniza\u00e7\u00f5es por danos emergentes, danos n\u00e3o patrimoniais, lucros cessantes e rendimentos de obriga\u00e7\u00f5es de n\u00e3o concorr\u00eancia, sujeitos a reten\u00e7\u00e3o na fonte.[\/vc_column_text][divider line_type=&#8221;No Line&#8221; custom_height=&#8221;25px&#8221;][vc_column_text]\n<h2>Como preencher a Modelo 10?<\/h2>\n<p>&nbsp;<\/p>\n<p>Preencher e submeter a Modelo 10 \u00e9 mais simples com o <a href=\"https:\/\/phcsoftware.com\/pt\/phc-go-store\/software-de-modelo-10\">add-on PHC GO Modelo 10<\/a>:<\/p>\n<ul>\n<li><b>Preenchimento autom\u00e1tico da Modelo 10<\/b> com base nos dados j\u00e1 registados na contabilidade do software, para reduzir o tempo despendido e o risco de erros de c\u00e1lculo manuais ou omiss\u00f5es;<\/li>\n<li><b>Exporta\u00e7\u00e3o em formato ASCII,<\/b> exigido pela Autoridade Tribut\u00e1ria, permitindo-lhe submeter a declara\u00e7\u00e3o diretamente no Portal das Finan\u00e7as.<\/li>\n<\/ul>\n[\/vc_column_text][image_with_animation image_url=&#8221;19508&#8243; image_size=&#8221;full&#8221; animation_type=&#8221;entrance&#8221; animation=&#8221;None&#8221; animation_movement_type=&#8221;transform_y&#8221; hover_animation=&#8221;none&#8221; alignment=&#8221;&#8221; img_link_large=&#8221;yes&#8221; border_radius=&#8221;10px&#8221; box_shadow=&#8221;none&#8221; image_loading=&#8221;default&#8221; max_width=&#8221;75%&#8221; max_width_mobile=&#8221;default&#8221; margin_top=&#8221;2%&#8221; margin_bottom=&#8221;2%&#8221;][vc_column_text el_class=&#8221;grey-checklist&#8221;]<span id=\"m107v\"> <\/span>[\/vc_column_text][divider line_type=&#8221;No Line&#8221; custom_height=&#8221;45px&#8221;][vc_column_text]\n<h2>Como entregar a Modelo 10?<\/h2>\n<p>&nbsp;<\/p>\n<p>A entrega da Modelo 10 \u00e9 feita <strong>exclusivamente por via eletr\u00f3nica, atrav\u00e9s do Portal das Finan\u00e7as<\/strong>.<\/p>\n<p>Esta obriga\u00e7\u00e3o aplica-se aos seguintes contribuintes:<\/p>\n<ul>\n<li>Sujeitos passivos de IRC, incluindo aqueles que beneficiem de isen\u00e7\u00e3o;<\/li>\n<li>Sujeitos passivos de IRS com rendimentos da categoria B;<\/li>\n<li>Pessoas singulares que tenham efetuado pagamentos de rendimentos de trabalho dependente, mesmo que n\u00e3o desempenhem atividades empresariais ou profissionais, desde que n\u00e3o tenham submetido a DMR.<\/li>\n<\/ul>\n<p><span id=\"m108v\"><\/span>[\/vc_column_text][divider line_type=&#8221;No Line&#8221; custom_height=&#8221;25px&#8221;][vc_column_text]\n<h2><span class=\"TextRun SCXW113027816 BCX0\" lang=\"PT-PT\" xml:lang=\"PT-PT\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW113027816 BCX0\" data-ccp-parastyle=\"heading 2\">Como simplificar o preenchimento e a entrega da Modelo 10?<\/span><span class=\"NormalTextRun SCXW113027816 BCX0\" data-ccp-parastyle=\"heading 2\">\u00a0<\/span><\/span><span class=\"EOP SCXW113027816 BCX0\" data-ccp-props=\"{}\">\u00a0<\/span><\/h2>\n<p>&nbsp;<\/p>\n<p><span data-contrast=\"auto\">Descubra todos os detalhes sobre o<\/span> <b><span data-contrast=\"auto\"><a href=\"https:\/\/phcsoftware.com\/pt\/phc-go-store\/software-de-modelo-10\">add-on Cegid PHC GO Modelo 10<\/a>,<\/span><\/b><span data-contrast=\"auto\"> dispon\u00edvel gratuitamente na PHC GO Store, <\/span><span data-contrast=\"auto\">e <\/span><span data-contrast=\"auto\">pe\u00e7a uma demonstra\u00e7\u00e3o a um Parceiro PHC.<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">O <\/span><span data-contrast=\"auto\">software de gest\u00e3o 100% cloud native da PHC<\/span><span data-contrast=\"auto\"> traz simplicidade \u00e0 gest\u00e3o das empresas, e combina seguran\u00e7a com facilidade de utiliza\u00e7\u00e3o.\u00a0<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">Facilite o cumprimento das obriga\u00e7\u00f5es legais e controle o seu neg\u00f3cio em qualquer lugar com o Cegid PHC GO.<\/span><span data-ccp-props=\"{}\">\u00a0<\/span>[\/vc_column_text][\/vc_column][vc_column column_padding=&#8221;padding-1-percent&#8221; column_padding_tablet=&#8221;inherit&#8221; column_padding_phone=&#8221;inherit&#8221; column_padding_position=&#8221;all&#8221; bottom_margin_tablet=&#8221;10%&#8221; top_margin_phone=&#8221;5%&#8221; bottom_margin_phone=&#8221;25%&#8221; translate_y=&#8221;27%&#8221; column_element_direction_desktop=&#8221;default&#8221; column_element_spacing=&#8221;default&#8221; desktop_text_alignment=&#8221;default&#8221; tablet_text_alignment=&#8221;default&#8221; 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