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Guia Fiscal 2012

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Page 1: Guia Fiscal 2012 - eiseverywhere.com · Regime Fiscal de apoio ao Investimento (RFAI) realizado em 2009, 2010, 2011 e 2012 ... Fundos de investimento imobiliário para arrendamento

Guia Fiscal2012

Page 2: Guia Fiscal 2012 - eiseverywhere.com · Regime Fiscal de apoio ao Investimento (RFAI) realizado em 2009, 2010, 2011 e 2012 ... Fundos de investimento imobiliário para arrendamento

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Guia Fiscal 2012

Índice

1/2

Informação Fiscal 7

14

51

53

53

54

55

58

54

57

40

Imposto sobre o rendimento das pessoas singulares (IRS)

Imposto sobre o rendimento das pessoas colectivas (IRC)

Taxas de tributação autónoma (IRS e IRC)

Pagamentos por conta

Pagamentos adicionais por conta (Derrama Estadual e Derrama Regional)

Pagamento especial por conta

Dupla tributação internacional

Donativos Fiscalmente Dedutíveis

Sistema de Incentivos Fiscais em Investigaçãoe Desenvolvimento Empresarial II (Sifide II)

Regime Fiscal de apoio ao Investimento (RFAI) realizadoem 2009, 2010, 2011 e 2012

Região Autónoma dos Açores 59

Imposto sobre o valor acrescentado (IVA)

Região Autónoma da Madeira

Desvalorizações excepcionais de elementos do activo Imobilizado

Incentivos à renovação de frotas

Remuneração convencional do capital social

Normas Internacionais de Contabilidade (NIC)

Conta Bancária e meios de pagamento

Benefícios fiscais

Produção de electricidade por intermédio de unidades de micro-produção

Incentivos à reabilitação urbana

Fundos de investimento imobiliário para arrendamento habitacional (FIIAH)e sociedades de investimento imobiliário para arrendamento habitacional (SIIAH)

59

61

62

63

65

81

82

66

81

60

84

Impostos especiais de consumo 93

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Guia Fiscal 2012

Índice

Imposto sobre veículos (ISV)

Imposto único de circulação (IUC)

Taxa devida ao Infarmed

Contribuição para o audiovisual

Taxa de gestão de resíduos

Taxas da Segurança Social

Juros compensatórios e juros de Mora

Taxas de Retenção na Fonte

Imposto Municipal sobre as transmissões onerosas de imóveis (IMT)

Imposto Municipal sobre imóveis (IMI)

Remuneração mínima mensal garantida (RMMG) e indexante dos apoios Sociais (IAS)

98

106

106

107

108

114

123

114

104

115

127

Actos de Concentração e Reestruturação 131

Regime Excepcional de Regularização Tributária (Rert III)

Empresas em situação económica difícil

Declarações Fiscais

Certificação de programas de facturação

Imposto do Selo

Coimas por contra-ordenações tributárias

Prazos de Caducidade e de Prescrição

Informações Vinculativas

Planeamento Fiscal

Benefícios emolumentares e fiscais nos termos do Código da Insolvência e da Recuperação de Empresas

Contribuição extraordinária sobre o sector bancário

132

133

136

138

142

146

148

145

132

146

149

2/2

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Alerta

Guia Fiscal 2012

Informação Fiscal

8

Informação Fiscal 7 Sobre a Ernst & Young

Convenções sobre Dupla Tributação (CDT) celebradas por Portugal 10

9

< Índice

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Abonos excluídos de tributação em IRS (categoria A)

Exclusões, deduções e abatimentos ao rendimento

Deduções à colecta nos termos do Código do IRS

Deduções à colecta relativas a benefícios fiscais

Outras deduções à colecta

Limites globais às deduções à colecta

Guia Fiscal 2012

Imposto sobre o rendimento das pessoas singulares (IRS)

Manifestações de fortuna

Opção pelo englobamento

Taxas especiais

Tabela prática das taxas gerais

Taxas aplicáveis a não residentes

Residentes não habituais

14

15

28

29

29

23

32

34

36

37

38

35

< Índice

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Guia Fiscal 2012

Imposto sobre o rendimento das pessoas colectivas (IRC)

Taxas genéricas

Perdas e menos-valias relativas a participações sociais

Correcções na alienação de imóveis

Prejuízos fiscais

Preços de transferência

Sub-capitalização

Pagamentos a entidades não residentes sujeitas a regime fiscal privilegiado

Imputação de lucros

Dupla tributação económica

Regime Especial de Tributação dos Grupos de Sociedades (RETGS)

Limitação à dedução de benefícios fiscais

Transferência de residência para o estrangeiro e cessação de actividade de entidades não residentes

40

42

43

44

46

42

46

47

49

49

50

48

< Índice

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Guia Fiscal 2012

Imposto sobre o álcool e as bebidas alcoólicas (IABA)

Imposto sobre os produtos petrolíferos e energéticos (ISP)

Imposto sobre o tabaco (IT)

Impostos especiais de consumo

93

94

97

< Índice

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Guia Fiscal 2012

Aspectos gerais

Dividendos

Juros e royalties

Convenções para evitar a dupla tributação

Rendimentos da poupança

Rendimentos da dívida

Taxas de Retenção na Fonte

119

120

120

Taxas de Retenção na Fonte 115 121

122

122

< Índice

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Guia Fiscal 2012 < Índice 150

• Considera-se valor de aquisição dos bens sujeitos a regularização, para efeitos de apuramento de rendimentos após 2011, o valor declarado, apurado nos termos do regime. A data de aquisição dos bens sujeitos a regularização é 31.12.2010.

• Não podem beneficiar deste regime as pessoas singulares para as quais estejam já em curso procedimento de inspecção ou qualquer outro procedimento para apuramento da situação tributária do contribuinte, bem como quando já tenha sido desencadeado procedimento penal ou contra-ordenacional de que, em qualquer dos casos, o interessado já tenha tido conhecimento nos termos da lei e que abranjam elementos patrimoniais susceptíveis de beneficiar do regime.

• No caso de falta da entrega da declaração, bem como omissão e inexactidões da mesma, implica, em relação aos elementos patrimoniais não declarados, a majoração em 60% do imposto que seria devido pelos rendimentos correspondentes aos elementos patrimoniais não declarados, omitidos ou inexactos.

Guia Fiscal 2012 < Índice 150

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