guia fiscal 2012 - eiseverywhere.com · regime fiscal de apoio ao investimento (rfai) realizado em...
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Guia Fiscal2012
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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
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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
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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
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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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