{"id":6849,"date":"2024-03-28T19:15:15","date_gmt":"2024-03-28T19:15:15","guid":{"rendered":"https:\/\/phc24.yourcode-staging.com\/pt\/artigo\/orcamento-do-estado-2022-as-medidas-com-mais-impacto-nas-empresas-2\/"},"modified":"2024-04-10T22:14:16","modified_gmt":"2024-04-10T22:14:16","slug":"orcamento-do-estado-2022-as-medidas-com-mais-impacto-nas-empresas-2","status":"publish","type":"artigo","link":"https:\/\/phcsoftware.com\/pt\/artigo\/orcamento-do-estado-2022-as-medidas-com-mais-impacto-nas-empresas-2","title":{"rendered":"Or\u00e7amento do Estado 2022: as medidas com mais impacto nas empresas\u00a0"},"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;https:\/\/phcsoftware.com\/pt\/wp-content\/uploads\/sites\/3\/2024\/03\/obrigacoes_legais.jpg&#8221; bg_position=&#8221;left top&#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; 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>Or\u00e7amento do Estado 2022: as medidas com mais impacto nas empresas\u00a0<\/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;default&#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]27 de Outubro 2023[\/vc_column_text][vc_column_text]Tempo de leitura: 5min[\/vc_column_text][\/vc_column_inner][\/vc_row_inner][divider line_type=&#8221;No Line&#8221; custom_height=&#8221;25px&#8221;][vc_column_text]O Or\u00e7amento do Estado foi aprovado e, com ele, as medidas que traduzem as pol\u00edticas do pa\u00eds e tentam fazer frente a um contexto desafiante, cujo impacto nas empresas deve ser acautelado desde a primeira hora.<\/p>\n<p>Um or\u00e7amento fruto da maioria absoluta conquistada em janeiro de 2022 que evidencia a vontade de modernizar a administra\u00e7\u00e3o p\u00fablica e o equil\u00edbrio das contas.<\/p>\n<p>Previs\u00f5es \u00e0 parte, este \u00e9 um momento decisivo para que os gestores saibam aquilo que os espera ao longo do ano e, at\u00e9, essencial para delinearem uma estrat\u00e9gia que lhe permita crescer.<\/p>\n<p>Porque o conhecimento \u00e9 sempre bom conselheiro, sintetiz\u00e1mos as sete medidas que t\u00eam mais impacto nas empresas:<\/p>\n<h4><strong>&nbsp;<\/strong><\/h4>\n<h4><strong>1. Incentivo fiscal \u00e0 recupera\u00e7\u00e3o (IFR) <\/strong><\/h4>\n<p>Novos incentivos para as empresas s\u00e3o algumas das grandes op\u00e7\u00f5es do Or\u00e7amento de Estado 2022. Quais as empresas visadas? Todas aquelas que, no segundo semestre de 2022, igualem o valor m\u00e9dio investido nos \u00faltimos tr\u00eas anos, podendo reduzir no IRC 10% das despesas de investimento habituais ou 25% do valor do investimento adicional, durante os pr\u00f3ximos cinco anos e com um limite para a dedu\u00e7\u00e3o \u00e0 coleta de IRC de cinco milh\u00f5es de euros.<\/p>\n<p>Para usufruir deste incentivo, as empresas n\u00e3o poder\u00e3o distribuir lucros, nem fazer cessar contratos de trabalho, ao abrigo das modalidades de despedimento coletivo ou por extin\u00e7\u00e3o do posto de trabalho, durante tr\u00eas anos.<\/p>\n<p>Este incentivo pretende facilitar o incremento do investimento empresarial, garantindo-se a manuten\u00e7\u00e3o dos postos de trabalho nas empresas benefici\u00e1rias, bem como a n\u00e3o distribui\u00e7\u00e3o de dividendos por um per\u00edodo de tr\u00eas anos, refor\u00e7ando a capitaliza\u00e7\u00e3o das empresas.<\/p>\n<h4><strong>&nbsp;<\/strong><\/h4>\n<h4><strong>2. Taxas gerais de IRS <\/strong><\/h4>\n<p>Uma das principais medidas apresentadas em outubro de 2021 e que o Governo decidiu manter para este Or\u00e7amento, prende-se com a atualiza\u00e7\u00e3o das taxas de IRS.<\/p>\n<p>Em 2022, o n\u00famero de escal\u00f5es de rendimento sujeitos a IRS passa de sete para nove. Uma medida que se prende com o desdobramento do terceiro e sexto escal\u00f5es de rendimento, com redu\u00e7\u00e3o de taxa para a parcela inferior desses mesmos escal\u00f5es.<\/p>\n<p>Os dois novos patamares englobam rendimentos entre os 10.736 euros e os 15.216 euros, sobre os quais incide a taxa de 26,5%; e rendimentos entre os 15.216 euros e os 19.696 euros, taxados a 28,5%.<\/p>\n<p>Esta medida estima um al\u00edvio fiscal para mais de 500 milh\u00f5es euros para as fam\u00edlias portuguesas.<\/p>\n<p><meta content=\"width=device-width,initial-scale=1.0, maximum-scale=1.0, user-scalable=0\" name=\"viewport\"><\/p>\n<style>#customForm p{display:inline;}#sf3z5ab850a72c7bda342f8382b919f919a1e564c089524fdd92803983e169148482 #customForm *:not(.dateClass){-webkit-box-sizing: border-box !important;-moz-box-sizing: border-box !important;box-sizing: border-box !important;word-break:break-word;overflow-wrap: break-word;}#sf3z5ab850a72c7bda342f8382b919f919a1e564c089524fdd92803983e169148482 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cellpadding=\"0\" cellspacing=\"0\" border=\"0\">\n<tbody>\n<tr>\n<td width=\"10%\"><img decoding=\"async\" src=\"https:\/\/phcs.maillist-manage.eu\/images\/challangeiconenable.jpg\" align=\"absmiddle\"><\/td>\n<td>&nbsp;&nbsp;Thank you for Signing Up<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<form method=\"POST\" id=\"zcampaignOptinForm\" style=\"margin:0px;\" action=\"https:\/\/phcs.maillist-manage.eu\/weboptin.zc\" target=\"_zcSignup\">\n<h1 style=\"color: rgb(255, 255, 255); background-color: rgb(235, 0, 41); padding: 20px; margin: 0px; border-color: rgb(224, 102, 102); font-family: Arial; text-align: center; border-width: 1px; font-size: 20px; border-style: none;\" id=\"SIGNUP_HEADING\" name=\"SIGNUP_HEADING\" changeid=\"SIGNUP_MSG\" changetype=\"SIGNUP_HEADER\">Garanta que a sua empresa cumpre com as Obriga\u00e7\u00f5es Fiscais em 2022<\/h1>\n<p>Descarregue j\u00e1 o Calend\u00e1rio das Obriga\u00e7\u00f5es Fiscais de 2022&nbsp;&nbsp;Please correct the marked field(s) 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clamp(1rem, 1.3vw, 1.25rem); font-style: inherit;\">3. IRS Jovem<\/strong><\/p>\n<p>Aprovado no Or\u00e7amento do Estado para 2021, este programa destinado a jovens trabalhadores que receberam os seus primeiros rendimentos de trabalho dependente, e com uma isen\u00e7\u00e3o parcial durante tr\u00eas anos, seguidos ou interpolados, \u00e9 agora prolongada por mais dois anos.<\/p>\n<p>A isen\u00e7\u00e3o passa a ser aplic\u00e1vel nos cincos primeiros anos, ap\u00f3s o ano de conclus\u00e3o do n\u00edvel de estudos eleg\u00edvel, sendo a isen\u00e7\u00e3o prevista correspondente a 30% do rendimento auferido nos dois primeiros anos, 20% nos dois seguintes e 10% no \u00faltimo ano.<\/p>\n<p>Este regime fiscal passa a ser aplic\u00e1vel n\u00e3o apenas a rendimentos de trabalho dependente (categoria A), mas tamb\u00e9m a rendimentos de trabalho profissionais e empresariais (categoria B).<\/p>\n<h4><strong>4. Pagamento Especial por Conta (PEC) <\/strong><\/h4>\n<p>Introduzido em 1998 pelo governo de Ant\u00f3nio Guterres, e tendo a sua entrega deixado de ser de car\u00e1ter obrigat\u00f3rio em 2019, as empresas v\u00e3o mesmo deixar de ter de fazer a entrega antecipada ao Estado do IRC.<\/p>\n<p>Em 2022, concretiza-se a elimina\u00e7\u00e3o definitiva da obriga\u00e7\u00e3o de entrega do PEC para todas as empresas. Uma medida que j\u00e1 tinha sido garantida em mar\u00e7o deste ano atrav\u00e9s do <a href=\"https:\/\/info.portaldasfinancas.gov.pt\/pt\/informacao_fiscal\/legislacao\/Despachos_SEAF\/Documents\/Despacho_SEAAF_92_2022_XXII.pdf\" target=\"_blank\" rel=\"noopener\">Despacho n.\u00ba 92\/2022-XXII<\/a>, em que o Secret\u00e1rio do Estado Adjunto e dos Assuntos Fiscais indica a n\u00e3o aplica\u00e7\u00e3o da entrega do primeiro Pagamento Especial por Conta.<\/p>\n<p>Esta medida permite assim um al\u00edvio dos encargos financeiros e operacionais das empresas, em particular das microempresas.<\/p>\n<h4><strong>5. Tributa\u00e7\u00e3o Aut\u00f3noma <\/strong><\/h4>\n<p>Outra medida de impacto nas empresas est\u00e1 na isen\u00e7\u00e3o aquando do per\u00edodo de tributa\u00e7\u00e3o de 2022, do agravamento em 10% da taxa de tributa\u00e7\u00e3o aut\u00f3noma (TA) quando as empresas apresentem preju\u00edzos fiscais, previsto no C\u00f3digo do Imposto sobre os Rendimentos Coletivos.<\/p>\n<p>O Governo mant\u00e9m assim, para 2022, a n\u00e3o aplica\u00e7\u00e3o do agravamento da TA para as micro, pequenas e m\u00e9dias empresas ou cooperativas, permitindo o al\u00edvio fiscal das empresas que habitualmente n\u00e3o tinham preju\u00edzos e passaram a ter devido a covid-19.<\/p>\n<h4><strong>6. Comunica\u00e7\u00e3o dos elementos das faturas <\/strong><\/h4>\n<p>Prev\u00ea-se o alargamento da obriga\u00e7\u00e3o de comunicar os elementos das faturas emitidas, bem como os elementos dos documentos que possibilitem a confer\u00eancia de mercadorias ou de presta\u00e7\u00e3o de servi\u00e7os e recibos, a todas as empresas que estejam sujeitas \u00e0s regras de emiss\u00e3o de fatura\u00e7\u00e3o em territ\u00f3rio portugu\u00eas.<\/p>\n<p>Relativamente \u00e0s opera\u00e7\u00f5es com consumidores finais localizados em Portugal, est\u00e3o inclu\u00eddas as empresas estabelecidas em territ\u00f3rio nacional e tamb\u00e9m noutros Estados-membro ou num pa\u00eds ou territ\u00f3rio terceiro.<\/p>\n<p>As empresas estabelecidas em territ\u00f3rio nacional que tenham opera\u00e7\u00f5es com consumidores finais e que sejam declaradas no \u00e2mbito do regime de Balc\u00e3o \u00danico (OSS), cujo Estado de identifica\u00e7\u00e3o seja Portugal, est\u00e3o ainda obrigados \u00e0 emiss\u00e3o de faturas de acordo com as regras do C\u00f3digo do IVA.<\/p>\n<h4><strong>7. Apoio extraordin\u00e1rio \u00e0 implementa\u00e7\u00e3o da submiss\u00e3o do ficheiro SAF-T (PT) relativo \u00e0 contabilidade e ATCUD <\/strong><\/h4>\n<p>Com este Or\u00e7amento do Estado, o governo mant\u00e9m a prorroga\u00e7\u00e3o por mais um ano da submiss\u00e3o do ficheiro SAF-T (PT), relativo \u00e0 contabilidade. Assim, as regras definidas em 2019 apenas ser\u00e3o aplicadas \u00e0 IES\/DA dos per\u00edodos de 2023 e seguintes, a entregar em 2024.<\/p>\n<p>Fica tamb\u00e9m suspensa, em 2022, a obrigatoriedade referente ao C\u00f3digo \u00danico de documento (ATCUD) em todas as faturas e documentos fiscalmente relevantes, passando a ser facultativa durante este per\u00edodo.<\/p>\n<p>Tamb\u00e9m se mant\u00e9m o apoio extraordin\u00e1rio, podendo ser consideradas as despesas com a aquisi\u00e7\u00e3o de bens e servi\u00e7os diretamente necess\u00e1rios para a implementa\u00e7\u00e3o dos desenvolvimentos que permitam assegurar a pr\u00e9via submiss\u00e3o do ficheiro SAF-T (PT) e do ATCUD, nas seguintes condi\u00e7\u00f5es em:<\/p>\n<ul>\n<li>120 % dos gastos contabilizados no per\u00edodo referente a despesas de implementa\u00e7\u00e3o da submiss\u00e3o do SAF-T relativo \u00e0 contabilidade, na condi\u00e7\u00e3o de a implementa\u00e7\u00e3o estar conclu\u00edda at\u00e9 final do per\u00edodo de tributa\u00e7\u00e3o de 2023;<\/li>\n<li>120 % dos gastos contabilizados no per\u00edodo referente a despesas de implementa\u00e7\u00e3o do ATCUD, na condi\u00e7\u00e3o de constar em todas as suas faturas e outros documentos fiscalmente relevantes a partir de 1 de janeiro de 2023.<\/li>\n<\/ul>\n<p>Com a ressalva de as empresas que, at\u00e9 ao final dos respetivos per\u00edodos referidos, n\u00e3o conclu\u00edrem a implementa\u00e7\u00e3o dos desenvolvimentos, as majora\u00e7\u00f5es indevidamente consideradas devem ser acrescidas na determina\u00e7\u00e3o do lucro tribut\u00e1vel do per\u00edodo em que se verificou esse incumprimento, adicionadas de 5% calculado sobre o correspondente montante.<\/p>\n<h2>Medidas adicionais do OE 2022, igualmente importantes para as empresas:<\/h2>\n<p>Datas para submiss\u00e3o da declara\u00e7\u00e3o peri\u00f3dica do IVAA declara\u00e7\u00e3o peri\u00f3dica do IVA passa a poder ser entregue at\u00e9 ao dia 20 do segundo m\u00eas seguinte \u00e0quele a que respeitam as opera\u00e7\u00f5es ou at\u00e9 ao dia 20 do segundo m\u00eas seguinte ao fecho do trimestre, consoante a declara\u00e7\u00e3o seja mensal ou trimestral, respetivamente.<\/p>\n<p>O pagamento do imposto apurado passa a poder ser efetuado at\u00e9 ao dia 25 do segundo m\u00eas seguinte \u00e0quele a que respeitam as opera\u00e7\u00f5es ou do segundo m\u00eas seguinte ao fecho do trimestre, consoante a declara\u00e7\u00e3o seja mensal ou trimestral, respetivamente. Taxas reduzidasRedu\u00e7\u00e3o da taxa tribut\u00e1ria respeitante a alguns produtos ou servi\u00e7os, tais como os produtos semelhantes a queijo de origem vegetal, feito \u00e0 base de cereais, frutas, legumes ou produtos hort\u00edcolas; servi\u00e7os de repara\u00e7\u00e3o de aparelhos dom\u00e9sticos ou a entrega e instala\u00e7\u00e3o de pain\u00e9is solares t\u00e9rmicos e fotovoltaicos.<\/p>\n<p>Estas altera\u00e7\u00f5es entram em vigor a 1 de julho. No caso da entrega e instala\u00e7\u00e3o de pain\u00e9is solares t\u00e9rmicos e fotovoltaicos a aplica\u00e7\u00e3o da taxa reduzida apenas ir\u00e1 vigorar at\u00e9 30 de junho de 2025. Incentivos e subs\u00eddios \u00e0s empresas No \u00e2mbito do Plano de Recupera\u00e7\u00e3o e Resili\u00eancia, haver\u00e1 900 milh\u00f5es de euros destinados \u00e0s empresas, com in\u00fameros incentivos e subs\u00eddios destinados \u00e0 inova\u00e7\u00e3o (360 milh\u00f5es de euros), \u00e0 descarboniza\u00e7\u00e3o da ind\u00fastria (182 milh\u00f5es de euros), \u00e0 digitaliza\u00e7\u00e3o (152 milh\u00f5es de euros) e \u00e0s qualifica\u00e7\u00f5es (130 milh\u00f5es de euros). Subs\u00eddio de 160 milh\u00f5es de euros para combater o aumento dos pre\u00e7os do g\u00e1s Ser\u00e3o atingidos os setores \u202fdo t\u00eaxtil, papel, qu\u00edmicos e pl\u00e1sticos, vidro, cer\u00e2mica, cimento e siderurgia e estar\u00e1 em vigor at\u00e9 dezembro deste ano.<\/p>\n<p>O montante para cada empresa ser\u00e1 de 30% do aumento dos custos do g\u00e1s, at\u00e9 um limite de 400.000 euros por cada empresa. Este subs\u00eddio vai estar em vigor desde fevereiro at\u00e9 dezembro deste ano.\u202f Novos modelos de trabalho e organiza\u00e7\u00e3o Estudo e constru\u00e7\u00e3o de um programa piloto que teste novos modelos de organiza\u00e7\u00e3o do trabalho e o uso de modelos h\u00edbridos em que seja contemplado o trabalho presencial e o remoto. Programa RegressarO\u202f Programa Regressar, implementado pelo OE 2019, \u00e9 prolongado at\u00e9 2023.<\/p>\n<p>Este regime, aplic\u00e1vel a ex-residentes que regressem a Portugal entre 2019 e 2023, prev\u00ea a redu\u00e7\u00e3o em 50% por um per\u00edodo de 5 anos da mat\u00e9ria colet\u00e1vel referente aos rendimentos do trabalho dependente e independente (com aplica\u00e7\u00e3o retroativa no ano de 2021).\u202f Aumento extraordin\u00e1rio de pens\u00f5es Uma atualiza\u00e7\u00e3o extraordin\u00e1ria efetuada pelo valor de 10 por cada pensionista e em pens\u00f5es que v\u00e3o at\u00e9 aos 1108 euros. Ou seja, cujo montante global de pens\u00f5es seja igual ou inferior a 2,5 vezes o valor do indexante dos apoios sociais (IAS). Isen\u00e7\u00e3o do IVA nos testes e vacinas contra a Covid-19Apesar de, recentemente, o Governo ter levantado algumas restri\u00e7\u00f5es de combate \u00e0 covid-19, decide manter at\u00e9 31 de dezembro de 2022 a isen\u00e7\u00e3o do IVA aplic\u00e1vel \u00e0s transmiss\u00f5es, aquisi\u00e7\u00f5es intracomunit\u00e1rias e importa\u00e7\u00e3o de testes, vacinas e presta\u00e7\u00e3o de servi\u00e7os associadas.<\/p>\n<p>Anterior<br \/>\nNext<\/p>\n<p style=\"font-size: 18px;\">Saiba como tirar partido das medidas que jogam a seu favor e tenha sempre presente que, para al\u00e9m delas, o&nbsp;<a style=\"font-size: 18px; background-color: #ffffff; color: #eb8475 !important;\" href=\"https:\/\/phcsoftware.com\/business-at-speed\/plano-de-recuperacao-e-resiliencia\/\" target=\"_blank\" rel=\"noopener\">Plano de Recupera\u00e7\u00e3o e Resili\u00eancia&nbsp;<\/a>disponibilizar\u00e1, para Portugal, 13,9 mil milh\u00f5es em subs\u00eddios a fundo perdido e 2,7 mil milh\u00f5es em 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