







{"id":9236,"date":"2024-04-11T00:45:22","date_gmt":"2024-04-11T00:45:22","guid":{"rendered":"https:\/\/phcsoftware.com\/pt\/artigo\/orcamento-de-estado-2024\/"},"modified":"2024-06-05T17:30:45","modified_gmt":"2024-06-05T17:30:45","slug":"orcamento-de-estado-2024","status":"publish","type":"artigo","link":"https:\/\/phcsoftware.com\/pt\/artigo\/orcamento-de-estado-2024","title":{"rendered":"Or\u00e7amento de Estado 2024: o que muda para as empresas e contribuintes?"},"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; 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gradient_type=&#8221;default&#8221;][vc_column_text]Artigo[\/vc_column_text][vc_column_text]\n<h2>Or\u00e7amento de Estado 2024: o que muda para as empresas e contribuintes?<\/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]\n<h2><strong>Imposto sobre Rendimento das Pessoas Singulares (IRS)\u00a0<\/strong><\/h2>\n<ol>\n<li>Regime fiscal aplic\u00e1vel a ex-residentes<\/li>\n<\/ol>\n<p>Limite da exclus\u00e3o de tributa\u00e7\u00e3o de 50% at\u00e9 250.000\u20ac pelo per\u00edodo de 5 anos (anteriormente n\u00e3o se encontravam estabelecidos estes limites).<\/p>\n<p>Alargamento do per\u00edodo de 3 para 5 anos anteriores em que os sujeitos passivos n\u00e3o tenham sido considerados residentes em territ\u00f3rio portugu\u00eas para poderem aceder \u00e0 exclus\u00e3o de tributa\u00e7\u00e3o dos rendimentos.<\/p>\n<ol start=\"2\">\n<li>IRS Jovem<\/li>\n<\/ol>\n<p>S\u00e3o alterados os limites de isen\u00e7\u00e3o para:<\/p>\n<ul>\n<li data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"14\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559684&quot;:-2,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" aria-setsize=\"-1\" data-aria-posinset=\"1\" data-aria-level=\"1\">Primeiro ano: isen\u00e7\u00e3o de 100% com limite de 40 vezes o limite do IAS.<\/li>\n<li data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"14\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559684&quot;:-2,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" aria-setsize=\"-1\" data-aria-posinset=\"2\" data-aria-level=\"1\">Segundo ano: isen\u00e7\u00e3o de 75% com limite de 30 vezes o limite do IAS.<\/li>\n<li data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"14\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559684&quot;:-2,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" aria-setsize=\"-1\" data-aria-posinset=\"3\" data-aria-level=\"1\">Terceiro ano: isen\u00e7\u00e3o de 50% com limite de 20 vezes o limite do IAS.<\/li>\n<li data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"14\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559684&quot;:-2,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" aria-setsize=\"-1\" data-aria-posinset=\"4\" data-aria-level=\"1\">Quarto ano: isen\u00e7\u00e3o de 50% com limite de 20 vezes o limite do IAS.<\/li>\n<li data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"14\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559684&quot;:-2,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" aria-setsize=\"-1\" data-aria-posinset=\"5\" data-aria-level=\"1\">Quinto ano: isen\u00e7\u00e3o de 25% com limite de 10 vezes o limite do IAS.<\/li>\n<\/ul>\n<ol start=\"3\">\n<li>Taxas de IRS<\/li>\n<\/ol>\n<p>Aumento de 3% dos limites de cada escal\u00e3o de IRS.<\/p>\n<ol start=\"4\">\n<li>M\u00ednimo de exist\u00eancia<\/li>\n<\/ol>\n<p>Altera\u00e7\u00e3o na determina\u00e7\u00e3o do m\u00ednimo de exist\u00eancia.<\/p>\n<ol start=\"5\">\n<li>Taxas progressivas de reten\u00e7\u00e3o na fonte para trabalhadores independentes<\/li>\n<\/ol>\n<p>Em 2024, o Governo procede \u00e0s necess\u00e1rias altera\u00e7\u00f5es inform\u00e1ticas para a aplica\u00e7\u00e3o de taxas progressivas de reten\u00e7\u00e3o na fonte aos trabalhadores independentes.<\/p>\n<ol start=\"6\">\n<li>Redu\u00e7\u00e3o das reten\u00e7\u00f5es na fonte para titulares de contrato de arrendamento para habita\u00e7\u00e3o permanente<\/li>\n<\/ol>\n<p>\u00c9 acrescido \u00e0 parcela a abater, no c\u00e1lculo das reten\u00e7\u00f5es na fonte de IRS sobre os rendimentos da categoria A, o valor de 40\u20ac para verificadas as seguintes condi\u00e7\u00f5es:<\/p>\n<ol>\n<li data-leveltext=\"%1)\" data-font=\"\" data-listid=\"13\" data-list-defn-props=\"{&quot;335552541&quot;:0,&quot;335559684&quot;:-1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769242&quot;:[65533,4],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;%1)&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" aria-setsize=\"-1\" data-aria-posinset=\"1\" data-aria-level=\"1\">O sujeito passivo seja titular de um contrato de arrendamento ou subarrendamento de primeira habita\u00e7\u00e3o, devidamente registado junto da AT, ou de contrato de m\u00fatuo para compra, obras ou constru\u00e7\u00e3o de habita\u00e7\u00e3o pr\u00f3pria e permanente;<\/li>\n<li data-leveltext=\"%1)\" data-font=\"\" data-listid=\"13\" data-list-defn-props=\"{&quot;335552541&quot;:0,&quot;335559684&quot;:-1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769242&quot;:[65533,4],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;%1)&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" aria-setsize=\"-1\" data-aria-posinset=\"1\" data-aria-level=\"1\">O sujeito passivo aufira uma remunera\u00e7\u00e3o mensal que n\u00e3o ultrapasse 2700\u20ac.<\/li>\n<\/ol>\n<p>Esta op\u00e7\u00e3o deve ser comunicada \u00e0 entidade empregadora.<\/p>\n<ol start=\"7\">\n<li>Dedu\u00e7\u00e3o de preju\u00edzos de anos anteriores<\/li>\n<\/ol>\n<p>Altera\u00e7\u00e3o no reporte de perdas de mais-valias mobili\u00e1rias de anos anteriores quando o sujeito passivo seja obrigado a englobar esses rendimentos.<\/p>\n<ol start=\"8\">\n<li>Ced\u00eancia de habita\u00e7\u00e3o pela entidade empregadora<\/li>\n<\/ol>\n<p>Os rendimentos do trabalho em esp\u00e9cie que resultem da utiliza\u00e7\u00e3o de casa de habita\u00e7\u00e3o permanente, em territ\u00f3rio nacional, disponibilizada pela entidade patronal, entre 1 de janeiro de 2024 e 31 de dezembro de 2026, est\u00e3o isentos de IRS e de contribui\u00e7\u00f5es para a Seguran\u00e7a Social at\u00e9 ao valor limite das rendas previstas no Programa de Apoio ao Arrendamento.<\/p>\n<p>Esta isen\u00e7\u00e3o n\u00e3o se aplica aos titulares de rendimentos que detenham, direta ou indiretamente, uma participa\u00e7\u00e3o n\u00e3o inferior a 10% do capital social ou dos direitos de voto da entidade patronal.<\/p>\n<h2><strong>Imposto sobre o Rendimento das Pessoas Coletivas (IRC)\u00a0<\/strong><\/h2>\n<ol>\n<li>Ativos intang\u00edveis, propriedades de investimento e ativos biol\u00f3gicos n\u00e3o consum\u00edveis<\/li>\n<\/ol>\n<p>Dedu\u00e7\u00e3o fiscal relativa ao goodwill adquirido no \u00e2mbito de uma concentra\u00e7\u00e3o de atividades empresariais, passa a ser efetuado, em partes iguais, durante os primeiros 15 anos de tributa\u00e7\u00e3o ap\u00f3s o reconhecimento inicial (anteriormente nos primeiros 20 anos). Esta altera\u00e7\u00e3o \u00e9 apenas aplic\u00e1vel aos ativos cujo reconhecimento inicial ocorra em ou ap\u00f3s 1 de janeiro de 2024.<\/p>\n<ol start=\"2\">\n<li>Taxas de IRC<\/li>\n<\/ol>\n<p>Redu\u00e7\u00e3o da taxa de IRC para 12,5% nos primeiros 50 000\u20ac, para entidades classificadas como start-ups.<\/p>\n<ol start=\"3\">\n<li>Taxas de tributa\u00e7\u00e3o aut\u00f3noma<\/li>\n<\/ol>\n<p>Passam a estar sujeitos a tributa\u00e7\u00e3o aut\u00f3noma \u00e0s taxas de 8,5%, 25,5% e 32,5% os encargos com viaturas ligeiras de passageiros, determinadas viaturas ligeiras de mercadorias, motos ou motociclos.<br \/>\nOs encargos relacionados com ve\u00edculos movidos exclusivamente a energia el\u00e9trica n\u00e3o s\u00e3o sujeitos a tributa\u00e7\u00e3o aut\u00f3noma, independentemente do custo de aquisi\u00e7\u00e3o da viatura, sempre que afetos \u00e0 explora\u00e7\u00e3o de servi\u00e7o p\u00fablico de transportes, destinados a serem alugados no exerc\u00edcio da atividade normal do sujeito passivo ou quando o seu uso seja qualificado como rendimento do trabalho dependente.<\/p>\n<h2><strong>Imposto sobre o Valor Acrescentado (IVA)\u00a0<\/strong><\/h2>\n<ol>\n<li>Isen\u00e7\u00e3o de IVA<\/li>\n<\/ol>\n<ul>\n<li>Prolongamento da isen\u00e7\u00e3o de IVA, at\u00e9 31 de dezembro de 2024, na transmiss\u00e3o de adubos, fertilizantes, corretivos de solos e outros produtos para alimenta\u00e7\u00e3o de gado, aves e outros animais, quando utilizados em atividades de produ\u00e7\u00e3o agr\u00edcola.<\/li>\n<li>Prolongamento da isen\u00e7\u00e3o de IVA, at\u00e9 31 dezembro de 2024, verba 2.38 da Lista I anexa ao CIVA relativa ao Fornecimento de eletricidade para consumo.<\/li>\n<\/ul>\n<ol start=\"2\">\n<li>Taxa interm\u00e9dia de IVA<\/li>\n<\/ol>\n<p>Passam a beneficiar desta taxa os sumos, n\u00e9ctares e \u00e1guas gaseificadas ou adicionadas de g\u00e1s carb\u00f3nico ou outras subst\u00e2ncias, quando fornecidas no \u00e2mbito de servi\u00e7os de restaura\u00e7\u00e3o.<\/p>\n<ol start=\"3\">\n<li>Taxa reduzida de IVA<\/li>\n<\/ol>\n<p>Prolongamento at\u00e9 31 de dezembro de 2024, da taxa reduzida de imposto aplic\u00e1vel aos fornecimentos de eletricidade, com exclus\u00e3o das suas componentes fixas, quando a pot\u00eancia contratada n\u00e3o ultrapasse os 6,90 kVA, e na parte que n\u00e3o exceda:<\/p>\n<ol>\n<li>a) 100 kWh por per\u00edodo de 30 dias;<\/li>\n<li>b) 150 kWh por per\u00edodo de 30 dias, no caso das fam\u00edlias numerosas, considerando-se como tais os agregados familiares constitu\u00eddos por cinco ou mais pessoas.<\/li>\n<\/ol>\n<ol start=\"4\">\n<li>Dedu\u00e7\u00e3o de IVA<\/li>\n<\/ol>\n<p>As ag\u00eancias de viagens passam a poder deduzir o IVA nas despesas de transportes, alojamento, alimenta\u00e7\u00e3o e bebidas, rece\u00e7\u00e3o e ainda em despesas relativas a im\u00f3veis ou parte de im\u00f3veis e seu equipamento destinados principalmente a tais rece\u00e7\u00f5es.<\/p>\n<h2><b>Impostos Especiais de Consumo (IEC)<\/b><\/h2>\n<ol>\n<li>Imposto sobre o \u00e1lcool, bebidas alco\u00f3licas e bebidas adicionadas de a\u00e7\u00facar ou outros edulcorantes (IABA)<\/li>\n<\/ol>\n<p>Aumento gen\u00e9rico de 10%.<\/p>\n<ol start=\"2\">\n<li>Imposto sobre o Tabaco<\/li>\n<\/ol>\n<p>Em 2024 o l\u00edquido sem nicotina em recipientes utilizados para carga e recarga de cigarros eletr\u00f3nicos passa a ser tributado \u00e0 taxa de \u20ac0,175\/ml.<\/p>\n<h2><b>Benef\u00edcios Fiscais<\/b><\/h2>\n<ol>\n<li>Incentivo fiscal \u00e0 valoriza\u00e7\u00e3o salarial<\/li>\n<\/ol>\n<p>Altera\u00e7\u00e3o ao incentivo fiscal \u00e0 valoriza\u00e7\u00e3o salarial, sendo que os aumentos salariais abrangidos pelo benef\u00edcio fiscal deixam de ser decorrentes de aumentos determinados por instrumento de regulamenta\u00e7\u00e3o coletiva de trabalho din\u00e2mica, e o aumento m\u00ednimo passa de 5,1% para 5%, acima da remunera\u00e7\u00e3o mensal m\u00ednima garantida.<\/p>\n<p>Passa a estar clarificado no regime fiscal, que o leque salarial \u00e9 definido pelo r\u00e1cio entre a parcela da remunera\u00e7\u00e3o fixa anual dos 10% de trabalhadores mais bem remunerados em rela\u00e7\u00e3o ao total e a parcela da remunera\u00e7\u00e3o fixa anual dos 10% de trabalhadores menos bem remunerados em rela\u00e7\u00e3o ao total.<\/p>\n<ol start=\"2\">\n<li>Renova\u00e7\u00e3o de frota do transporte de mercadorias<\/li>\n<\/ol>\n<p>Cria\u00e7\u00e3o de um novo incentivo fiscal que prev\u00ea a isen\u00e7\u00e3o de imposto entre a diferen\u00e7a positiva entre as mais-valias e as menos-valias, obtida no per\u00edodo de tributa\u00e7\u00e3o de 2024, resultantes da transmiss\u00e3o onerosa de:<\/p>\n<ul>\n<li data-leveltext=\"\u00b7\" data-font=\"Symbol\" data-listid=\"11\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559684&quot;:-2,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\u00b7&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" aria-setsize=\"-1\" data-aria-posinset=\"1\" data-aria-level=\"1\">determinados ve\u00edculos de mercadorias;<\/li>\n<li data-leveltext=\"\u00b7\" data-font=\"Symbol\" data-listid=\"11\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559684&quot;:-2,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\u00b7&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" aria-setsize=\"-1\" data-aria-posinset=\"2\" data-aria-level=\"1\">adquiridos antes de 1 de julho de 2021 e com a primeira matr\u00edcula anterior a esta data;<\/li>\n<li data-leveltext=\"\u00b7\" data-font=\"Symbol\" data-listid=\"11\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559684&quot;:-2,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\u00b7&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" aria-setsize=\"-1\" data-aria-posinset=\"3\" data-aria-level=\"1\">a totalidade do valor da realiza\u00e7\u00e3o seja reinvestido em determinados ve\u00edculos de mercadorias, em 2024 ou 2025.<\/li>\n<\/ul>\n<p>Os ve\u00edculos de mercadorias objeto do incentivo devem permanecer na esfera do sujeito passivo pelo per\u00edodo de cinco anos.<\/p>\n<h2><b>C\u00f3digo Fiscal do Investimento<\/b><\/h2>\n<p>Os custos salariais decorrentes da cria\u00e7\u00e3o de postos de trabalho de colaboradores com grau de mestrado ou doutoramento passam a ser aplica\u00e7\u00f5es relevantes, devendo os postos de trabalho criados ser mantidos durante um per\u00edodo m\u00ednimo de cinco anos (ou tr\u00eas, no caso de PME). No caso do RFAI, os custos salariais e investimentos em ativos intang\u00edveis n\u00e3o podem exceder 50% das aplica\u00e7\u00f5es relevantes quando as empresas n\u00e3o qualifiquem como micro, pequenas e m\u00e9dias empresas.<\/p>\n<h2><b>Outras Medidas<\/b><\/h2>\n<ol>\n<li>Remunera\u00e7\u00e3o M\u00ednima Mensal Garantida (RMMG)<\/li>\n<\/ol>\n<p>Aumento da RMMG para 820\u20ac.<\/p>\n<ol start=\"2\">\n<li>Atualiza\u00e7\u00e3o do valor do IAS<\/li>\n<\/ol>\n<p>Atualiza\u00e7\u00e3o do valor do indexante dos apoios sociais (IAS) para 509,26\u20ac.<\/p>\n<ol start=\"3\">\n<li>Contribui\u00e7\u00e3o sobre sacos de pl\u00e1stico leves e muito leves<\/li>\n<\/ol>\n<p>Foi criada uma contribui\u00e7\u00e3o sobre sacos pl\u00e1sticos leves e muito leves \u2013 dispon\u00edveis na venda a granel de produtos de panifica\u00e7\u00e3o, frutas e hort\u00edcolas &#8211; no valor de 0,04\u20ac, produzidos, importados ou adquiridos no territ\u00f3rio de Portugal continental, bem como sobre os sacos de pl\u00e1stico leves e muito leves expedidos para este territ\u00f3rio.<\/p>\n<ol start=\"4\">\n<li>Contribui\u00e7\u00f5es sobre embalagens de utiliza\u00e7\u00e3o \u00fanica<\/li>\n<\/ol>\n<p>Prop\u00f5e-se o alargamento ao tipo de embalagens de utiliza\u00e7\u00e3o \u00fanica em refei\u00e7\u00f5es prontas a consumir, em regime de pronto a comer e levar ou que acondicionem refei\u00e7\u00f5es prontas a consumir no ponto de venda ao consumidor.<\/p>\n<p>A taxa reduz-se de \u20ac 0,30 para \u20ac 0,10 por embalagem, acrescidos de IVA, a qual deve ser repercutida pelos agentes econ\u00f3micos no consumidor final, a t\u00edtulo de pre\u00e7o das embalagens. Contudo, o pre\u00e7o de venda n\u00e3o poder\u00e1 ser inferior a \u20ac 0,20 (mais IVA).<\/p>\n<ol start=\"5\">\n<li>Gratuitidade do passe sub23<\/li>\n<\/ol>\n<p>Passe gratuito para todos os utentes com idade entre os 18 e os 23 anos matriculados em cursos de licenciatura ou matriculados em curso de forma\u00e7\u00e3o profissional.<\/p>\n<h2><b>Disposi\u00e7\u00f5es transit\u00f3rias relativas a obriga\u00e7\u00f5es fiscais<\/b><\/h2>\n<p><b>Comunica\u00e7\u00e3o de Invent\u00e1rios:<\/b><\/p>\n<p>A comunica\u00e7\u00e3o de invent\u00e1rios valorizados \u00e9 obrigat\u00f3ria apenas em 2025. As empresas sem obriga\u00e7\u00e3o de invent\u00e1rio permanente est\u00e3o dispensadas da comunica\u00e7\u00e3o de invent\u00e1rios valorizados para o per\u00edodo de 2023. A Autoridade Tribut\u00e1ria aceita os formatos de ficheiro, valorizado ou n\u00e3o, at\u00e9 31 de janeiro de 2024.<\/p>\n<p><b>Adiamento do SAF-T da Contabilidade:<\/b><\/p>\n<p>A entrega da declara\u00e7\u00e3o de Informa\u00e7\u00e3o Empresarial Simplificada (IES), atrav\u00e9s da submiss\u00e3o pr\u00e9via do ficheiro SAF-T, \u00e9 prorrogada para 2026, aplic\u00e1vel ao per\u00edodo de tributa\u00e7\u00e3o de 2025.<\/p>\n<p><b>Faturas em PDF at\u00e9 2024:<\/b><\/p>\n<p>Faturas em PDF s\u00e3o consideradas faturas eletr\u00f3nicas at\u00e9 31 de dezembro de 2024. A assinatura digital qualificada no envio de faturas em PDF, embora n\u00e3o obrigat\u00f3ria, \u00e9 recomendada para garantir a veracidade do documento.<\/p>\n<p>Relativamente ao Decreto-Lei n.\u00ba 111-B\/2017 de 31 de agosto, que trata da obrigatoriedade de fatura\u00e7\u00e3o eletr\u00f3nica \u00e0 Administra\u00e7\u00e3o P\u00fablica, o prazo \u00e9 estendido at\u00e9 31 de dezembro de 2024 para micro, pequenas e m\u00e9dias empresas, assim como para entidades p\u00fablicas enquanto entidades cocontratantes.<\/p>\n<p>A an\u00e1lise detalhada destas novas medidas pode ser consultada <a href=\"https:\/\/helpcenter.phcgo.net\/PT\/sug\/ptxview.aspx?stamp=3e5dfb49c8433e3b38c5fc\">aqui<\/a>.<\/p>\n<p>O impacto destas medidas no software PHC est\u00e1 a ser analisado. Ser\u00e3o divulgadas novidades neste sentido assim que poss\u00edvel.<\/p>\n[\/vc_column_text][\/vc_column][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;1\/3&#8243; tablet_width_inherit=&#8221;default&#8221; animation_type=&#8221;default&#8221; 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box_shadow=&#8221;none&#8221; image_loading=&#8221;default&#8221; max_width=&#8221;100%&#8221; max_width_mobile=&#8221;default&#8221; img_link=&#8221;#&#8221;][\/vc_column_inner][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;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; overflow=&#8221;visible&#8221; el_class=&#8221;pointer historyBack&#8221; gradient_direction=&#8221;left_to_right&#8221; overlay_strength=&#8221;0.3&#8243; 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