{"id":5686,"date":"2022-01-05T12:16:09","date_gmt":"2022-01-05T12:16:09","guid":{"rendered":"https:\/\/rme-legal.com\/direito-fiscal\/"},"modified":"2023-12-11T16:43:26","modified_gmt":"2023-12-11T16:43:26","slug":"direito-fiscal","status":"publish","type":"page","link":"https:\/\/rme-legal.com\/pt-pt\/direito-fiscal\/","title":{"rendered":"Direito Fiscal"},"content":{"rendered":"

[et_pb_section fb_built=”1″ admin_label=”Page Title Section” _builder_version=”4.16″ use_background_color_gradient=”on” background_color_gradient_stops=”#313e47 0%|rgba(49,62,71,0.5) 100%” background_color_gradient_overlays_image=”on” background_color_gradient_start=”#313e47″ background_color_gradient_end=”rgba(49,62,71,0.5)” background_image=”https:\/\/rme-legal.com\/wp-content\/uploads\/2022\/01\/everyone-is-important-jigsaw-work-scaled.jpg” custom_padding=”108px||100px|||” locked=”off” global_colors_info=”{}”][et_pb_row admin_label=”Page Title Area” _builder_version=”4.16″ background_size=”initial” background_position=”top_left” background_repeat=”repeat” collapsed=”off” global_colors_info=”{}”][et_pb_column type=”4_4″ _builder_version=”4.16″ custom_padding=”|||” global_colors_info=”{}” custom_padding__hover=”|||”][et_pb_text admin_label=”Page Title” _builder_version=”4.16″ text_font=”Montserrat||||||||” text_text_color=”#ffffff” text_font_size=”18px” text_line_height=”2em” header_font=”Type Salon Plecnik Trial Light||||||||” header_font_size=”60px” header_line_height=”1.6em” text_orientation=”center” background_layout=”dark” max_width=”700px” module_alignment=”center” custom_margin=”||10px|” animation_style=”fade” header_font_size_tablet=”40px” header_font_size_phone=”” header_font_size_last_edited=”on|desktop” global_colors_info=”{}”]<\/p>\n

Direito Fiscal<\/h1>\n

A pr\u00e1tica do direito fiscal permite-nos prestar uma assist\u00eancia abrangente em assuntos jur\u00eddicos em Portugal.<\/p>\n

[\/et_pb_text][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section fb_built=”1″ admin_label=”Project Section 01″ module_id=”tax” _builder_version=”4.17.4″ background_enable_color=”off” background_enable_image=”off” parallax=”on” custom_padding=”0px||35px||false|false” border_color_all=”#3b4147″ border_width_left=”8vw” locked=”off” global_colors_info=”{}”][et_pb_row column_structure=”1_2,1_2″ admin_label=”Project Area 01″ module_class=” et_pb_row_fullwidth” _builder_version=”4.16″ width=”89%” width_tablet=”80%” width_phone=”80%” width_last_edited=”on|desktop” max_width=”89%” max_width_tablet=”80%” max_width_phone=”80%” max_width_last_edited=”on|desktop” custom_padding=”||2px|||” make_fullwidth=”on” global_colors_info=”{}”][et_pb_column type=”1_2″ _builder_version=”4.16″ custom_padding=”|||” global_colors_info=”{}” custom_padding__hover=”|||”][et_pb_text _builder_version=”4.16″ text_font=”Playfair Display||||||||” text_text_color=”#eaeaea” text_font_size=”302px” text_line_height=”0em” positioning=”absolute” z_index=”-1″ custom_margin=”236px|||104px|false|false” animation_style=”flip” animation_delay=”500ms” animation_intensity_flip=”200%” global_colors_info=”{}”]<\/p>\n

\u201c<\/span><\/p>\n

[\/et_pb_text][et_pb_text _builder_version=”4.16″ text_font=”Playfair Display||||||||” text_text_color=”#000000″ text_font_size=”302px” text_line_height=”0em” positioning=”absolute” position_origin_a=”bottom_right” custom_margin=”||||false|false” animation_style=”flip” animation_delay=”500ms” animation_intensity_flip=”200%” global_colors_info=”{}”][\/et_pb_text][et_pb_text _builder_version=”4.17.4″ header_3_font=”||on|||||#EDF000|solid” header_3_text_align=”center” header_3_font_size=”1.5rem” header_3_line_height=”1.4em” width=”400px” width_tablet=”400px” width_phone=”85%” width_last_edited=”on|phone” custom_margin=”59px|150px|59px|150px|true|true” custom_margin_tablet=”|70px||70px|true|true” custom_margin_phone=”|30px||30px|true|true” custom_margin_last_edited=”on|phone” animation_style=”fade” animation_delay=”2000ms” header_3_font_size_tablet=”1.7rem” header_3_font_size_phone=”1.3rem” header_3_font_size_last_edited=”on|phone” global_colors_info=”{}”]<\/p>\n

Deve pagar impostos. Mas n\u00e3o h\u00e1 nenhuma lei que diga que se deve deixar uma gorjeta.
\n– Morgan Stanley<\/span><\/p>\n

[\/et_pb_text][\/et_pb_column][et_pb_column type=”1_2″ _builder_version=”4.16″ custom_padding=”|||” global_colors_info=”{}” custom_padding__hover=”|||”][et_pb_image src=”https:\/\/rme-legal.com\/wp-content\/uploads\/2022\/01\/tax-color.png” alt=”tax” title_text=”tax-color” align=”center” _builder_version=”4.16″ _module_preset=”default” width_tablet=”” width_phone=”” width_last_edited=”on|phone” height=”220px” height_tablet=”220px” height_phone=”114px” height_last_edited=”on|phone” custom_margin=”0px|||||” custom_padding=”28px|||||” custom_padding_tablet=”28px|||||” custom_padding_phone=”0px||||false|false” custom_padding_last_edited=”on|phone” border_color_all=”rgba(180,146,107,0.77)” global_colors_info=”{}”][\/et_pb_image][\/et_pb_column][\/et_pb_row][et_pb_row _builder_version=”4.16″ _module_preset=”default” global_colors_info=”{}”][et_pb_column type=”4_4″ _builder_version=”4.16″ _module_preset=”default” global_colors_info=”{}”][et_pb_text _builder_version=”4.17.4″ text_font=”Montserrat||||||||” text_font_size=”16px” text_line_height=”2em” animation_style=”fade” global_colors_info=”{}”]Uma pessoa singular considerada como residente fiscal em Portugal est\u00e1 sujeita a tributa\u00e7\u00e3o sobre o seu rendimento mundial. \u00c9 importante atender \u00e0 extens\u00e3o das suas obriga\u00e7\u00f5es fiscais e \u00e0s regras internacionais aplic\u00e1veis, por forma a evitar uma situa\u00e7\u00e3o de dupla tributa\u00e7\u00e3o, bem como explorar a aplicabilidade de potenciais isen\u00e7\u00f5es ao abrigo do regime fiscal RNH (Residente N\u00e3o Habitual).[\/et_pb_text][\/et_pb_column][\/et_pb_row][et_pb_row _builder_version=”4.16″ _module_preset=”default” custom_padding=”14px|20px|14px|20px|true|true” border_width_all=”1px” border_color_all=”#b4926b” global_colors_info=”{}”][et_pb_column type=”4_4″ _builder_version=”4.16″ _module_preset=”default” global_colors_info=”{}”][et_pb_text ol_type=”upper-roman” _builder_version=”4.17.4″ text_font=”Montserrat|700|||||||” text_text_color=”#cbc2b3″ text_font_size=”22px” text_line_height=”1.75em” link_font=”|600|||on||||” link_text_color=”#707070″ ol_font=”Montserrat||||||||” ol_text_color=”#000000″ text_orientation=”center” custom_padding=”10px|80px|10px|80px|false|false” custom_padding_tablet=”10px|80px|10px|80px|false|false” custom_padding_phone=”|0px||0px|false|false” custom_padding_last_edited=”on|desktop” animation_style=”fade” global_colors_info=”{}”]<\/p>\n

Consultoria e aconselhamento profissional quanto aos novos desafios e regras fiscais aplic\u00e1veis a situa\u00e7\u00f5es de mobilidade num cen\u00e1rio de globaliza\u00e7\u00e3o.<\/b><\/p>\n

[\/et_pb_text][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section fb_built=”1″ disabled_on=”off|off|off” admin_label=”Why Choose Us Section” _builder_version=”4.17.4″ background_color=”#f7f7f7″ height_tablet=”801px” height_phone=”100%” height_last_edited=”on|phone” custom_margin=”||||false|false” custom_padding=”||70px||false|false” border_width_all=”50px” border_color_all=”#f7f7f7″ locked=”off” global_colors_info=”{}”][et_pb_row column_structure=”1_2,1_2″ make_equal=”on” admin_label=”Why Choose Us Area” _builder_version=”4.17.4″ width_tablet=”” width_phone=”100%” width_last_edited=”on|phone” height=”608px” custom_margin=”||40px||false|false” custom_padding=”||40px||false|false” border_color_all=”#d8d8d8″ use_custom_width=”on” width_unit=”off” custom_width_percent=”100%” global_colors_info=”{}”][et_pb_column type=”1_2″ _builder_version=”4.16″ custom_padding=”|||” global_colors_info=”{}” custom_padding__hover=”|||”][et_pb_text _builder_version=”4.17.4″ text_font=”|300|||||||” header_font=”Type Salon Plecnik Trial Light|800|||||||” header_text_color=”#2A324B” header_2_font=”Type Salon Plecnik Trial Light|500|||||||” header_2_text_color=”#606060″ header_2_font_size=”32px” header_2_letter_spacing=”2px” width_tablet=”” width_phone=”” width_last_edited=”on|phone” custom_margin=”-17px|||” global_colors_info=”{}”]<\/p>\n

Consultoria<\/strong><\/span> Fiscal<\/h2>\n

[\/et_pb_text][et_pb_divider color=”#b4926b” _builder_version=”4.16″ _module_preset=”default” width=”37%” module_alignment=”center” global_colors_info=”{}”][\/et_pb_divider][et_pb_text _builder_version=”4.17.4″ text_font=”Montserrat||||||||” text_font_size=”16px” text_line_height=”2em” width_tablet=”” width_phone=”100%” width_last_edited=”on|phone” module_alignment=”center” custom_margin=”|||17px||” animation_style=”fade” global_colors_info=”{}”]A consultoria fiscal assume um papel preponderante em todos os processos de mudan\u00e7a. Identificar riscos e oportunidades ser\u00e1 decisivo para o sucesso. <\/p>\n

[read more]
\nPrestamos aconselhamento fiscal e assistimos no processo de obten\u00e7\u00e3o de resid\u00eancia em Portugal. Em especial, analisamos e avaliamos as condi\u00e7\u00f5es de elegibilidade dos v\u00e1rios tipos de rendimentos para aplica\u00e7\u00e3o dos benef\u00edcios do regime fiscal RNH, considerando as regras aplic\u00e1veis ao n\u00edvel da legisla\u00e7\u00e3o interna, legisla\u00e7\u00e3o comunit\u00e1ria, acordos de dupla tributa\u00e7\u00e3o e disposi\u00e7\u00f5es internacionais.
\n[\/read][\/et_pb_text][et_pb_text _builder_version=”4.17.4″ text_font=”|300|||||||” header_font=”Type Salon Plecnik Trial Light|800|||||||” header_text_color=”#2A324B” header_2_font=”Type Salon Plecnik Trial Light|500|||||||” header_2_text_color=”#606060″ header_2_font_size=”32px” header_2_letter_spacing=”2px” width_tablet=”” width_phone=”” width_last_edited=”on|phone” custom_margin=”||||false|false” global_colors_info=”{}”]<\/p>\n

Sistema<\/strong><\/span> Fiscal<\/h2>\n

[\/et_pb_text][et_pb_divider color=”#b4926b” _builder_version=”4.16″ _module_preset=”default” width=”37%” module_alignment=”center” global_colors_info=”{}”][\/et_pb_divider][et_pb_text _builder_version=”4.17.4″ text_font=”Montserrat||||||||” text_font_size=”16px” text_line_height=”2em” width_tablet=”” width_phone=”100%” width_last_edited=”on|phone” module_alignment=”center” custom_margin=”|||17px||” animation_style=”fade” global_colors_info=”{}”]O sistema fiscal portugu\u00eas dita que os residentes fiscais em Portugal veem os seus rendimentos mundiais sujeitos a tributa\u00e7\u00e3o, i.e., sejam de fontes portuguesas ou estrangeiras, a menos que se aplique alguma regra excecional. <\/p>\n

[read more]
\nOs n\u00e3o residentes que obtenham rendimentos de fontes portuguesas devem informar-se sobre as suas obriga\u00e7\u00f5es fiscais em Portugal, bem como analisar as regras para a elimina\u00e7\u00e3o da dupla tributa\u00e7\u00e3o.
\n[\/read][\/et_pb_text][\/et_pb_column][et_pb_column type=”1_2″ _builder_version=”4.16″ background_enable_image=”off” custom_padding=”207px||207px||true|false” custom_padding_tablet=”|10%||10%” custom_padding_phone=”|10%||10%” custom_padding_last_edited=”on|tablet” global_colors_info=”{}” padding_tablet=”|10%||10%” padding_last_edited=”on|tablet” custom_padding__hover=”|||” padding_phone=”|10%||10%”][et_pb_image src=”https:\/\/rme-legal.com\/wp-content\/uploads\/2022\/08\/direito-fiscal.jpg” alt=”Direito Fiscal” title_text=”Direito Fiscal” _builder_version=”4.17.4″ _module_preset=”default” custom_margin=”-230px||28px||false|false” custom_padding=”|0px||||” global_colors_info=”{}”][\/et_pb_image][et_pb_image src=”https:\/\/rme-legal.com\/wp-content\/uploads\/2022\/08\/consultoria-fiscal.jpg” alt=”Consultoria Fiscal” title_text=”Consultoria Fiscal” _builder_version=”4.17.4″ _module_preset=”default” custom_margin=”||||false|false” custom_padding=”|0px||||” global_colors_info=”{}”][\/et_pb_image][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section fb_built=”1″ disabled_on=”off|off|off” _builder_version=”4.17.4″ _module_preset=”default” background_color=”#b4926b” custom_margin=”|-100px|||false|false” custom_padding=”50px||50px||false|false” border_width_right=”100px” border_color_right=”rgba(180,146,107,0.61)” locked=”off” global_colors_info=”{}”][et_pb_row custom_padding_last_edited=”on|phone” disabled_on=”off|off|off” _builder_version=”4.17.4″ _module_preset=”default” width_phone=”100%” width_last_edited=”off|desktop” custom_padding=”|165px||165px|false|true” custom_padding_tablet=”|0px||0px|false|true” custom_padding_phone=”|0px||0px|false|true” global_colors_info=”{}”][et_pb_column type=”4_4″ _builder_version=”4.16″ _module_preset=”default” global_colors_info=”{}”][et_pb_text _builder_version=”4.17.4″ text_font=”|300|||||||” header_font=”Type Salon Plecnik Trial Light|800|||||||” header_text_color=”#2A324B” header_2_font=”Type Salon Plecnik Trial Light|500|||||||” header_2_text_color=”#FFFFFF” header_2_font_size=”32px” header_2_letter_spacing=”2px” custom_margin=”||||false|false” global_colors_info=”{}”]<\/p>\n

RESID\u00caNCIA <\/strong><\/span>FISCAL<\/h2>\n

[\/et_pb_text][et_pb_divider color=”#FFFFFF” _builder_version=”4.16″ _module_preset=”default” width=”37%” module_alignment=”center” custom_margin=”33px||||false|false” custom_margin_tablet=”33px||||false|false” custom_margin_phone=”33px||||false|false” custom_margin_last_edited=”on|desktop” global_colors_info=”{}”][\/et_pb_divider][et_pb_text _builder_version=”4.17.4″ text_font=”Montserrat||||||||” text_text_color=”#FFFFFF” text_font_size=”16px” text_line_height=”2em” text_orientation=”center” animation_style=”fade” global_colors_info=”{}”]<\/p>\n

Portugal tem um sistema de tributa\u00e7\u00e3o baseado na resid\u00eancia fiscal. Os residentes em Portugal para efeitos fiscais s\u00e3o tributados a taxas progressivas de 14,5% a 48%, \u00e0 qual acresce uma taxa de solidariedade adicional que varia entre 2,5% e 5% aplic\u00e1vel aos contribuintes com rendimentos tribut\u00e1veis superiores a 80.000 euros. Podem ser aplicadas taxas especiais de imposto a tipos espec\u00edficos de rendimentos, tais como rendimentos de investimentos de capital, rendas e mais-valias.<\/p>\n

Portugal n\u00e3o tem imposto sobre a riqueza ou imposto sucess\u00f3rio e reconhece a isen\u00e7\u00e3o de imposto sobre doa\u00e7\u00f5es a familiares pr\u00f3ximos.<\/p>\n

[\/et_pb_text][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section fb_built=”1″ admin_label=”Service Section” _builder_version=”4.17.4″ background_color=”#f4f4f4″ custom_padding=”50px||50px||false|false” top_divider_style=”graph4″ top_divider_color=”#efefef” top_divider_height=”36px” locked=”off” global_colors_info=”{}”][et_pb_row admin_label=”Service Area” _builder_version=”4.16″ locked=”off” global_colors_info=”{}”][et_pb_column type=”4_4″ _builder_version=”4.16″ custom_padding=”|||” global_colors_info=”{}” custom_padding__hover=”|||”][et_pb_text _builder_version=”4.17.4″ text_font=”|300|||||||” header_font=”Type Salon Plecnik Trial Light|800|||||||” header_text_color=”#2A324B” header_2_font=”Type Salon Plecnik Trial Light|500|||||||” header_2_text_color=”#606060″ header_2_font_size=”32px” header_2_letter_spacing=”2px” custom_margin=”-17px|||” global_colors_info=”{}”]<\/p>\n

Benef\u00edcios do estatuto RNH <\/strong><\/span><\/h2>\n

[\/et_pb_text][et_pb_divider color=”#b4926b” _builder_version=”4.16″ _module_preset=”default” width=”37%” module_alignment=”center” global_colors_info=”{}”][\/et_pb_divider][et_pb_text _builder_version=”4.17.4″ text_font=”Montserrat||||||||” text_font_size=”16px” text_line_height=”2em” text_orientation=”center” custom_padding=”|80px||80px|false|false” custom_padding_tablet=”|0px||0px|false|false” custom_padding_phone=”|0px||0px|false|false” custom_padding_last_edited=”on|desktop” animation_style=”fade” global_colors_info=”{}”]<\/p>\n

Os benef\u00edcios do estatuto RNH dependem dos requisitos estabelecidos na lei portuguesa. A maioria depende das normas espec\u00edficas de tributa\u00e7\u00e3o determinadas nos acordos de dupla tributa\u00e7\u00e3o assinados por Portugal e est\u00e3o relacionados com isen\u00e7\u00e3o de impostos, royalties, dividendos e juros, mais-valias da aliena\u00e7\u00e3o de valores mobili\u00e1rios, rendimento Imobili\u00e1rio e rendimento de pens\u00f5es.<\/b><\/p>\n

[\/et_pb_text][\/et_pb_column][\/et_pb_row][et_pb_row admin_label=”Service Area” _builder_version=”4.16″ locked=”off” global_colors_info=”{}”][et_pb_column type=”4_4″ _builder_version=”4.16″ custom_padding=”|||” global_colors_info=”{}” custom_padding__hover=”|||”][et_pb_text _builder_version=”4.17.4″ text_font=”Montserrat||||||||” text_font_size=”16px” text_line_height=”2em” animation_style=”fade” global_colors_info=”{}”]<\/p>\n

Isen\u00e7\u00e3o de imposto<\/p>\n

A isen\u00e7\u00e3o de imposto em Portugal para rendimentos do trabalho dependente deve aplicar-se aos rendimentos de origem estrangeira e efetivamente tributados na fonte, independentemente da taxa e do pa\u00eds de origem ser um pa\u00eds ou territ\u00f3rio sujeito a um regime de tributa\u00e7\u00e3o mais favor\u00e1vel, quando considerado obtido fora de Portugal, nos termos da legisla\u00e7\u00e3o portuguesa. Pode ser necess\u00e1ria a an\u00e1lise das regras de Seguran\u00e7a Social aplic\u00e1veis, nomeadamente quando se trate de trabalho \u00e0 dist\u00e2ncia.\n<\/p>\n

[read more]<\/p>\n

A isen\u00e7\u00e3o de imposto em Portugal para rendimentos do trabalho independente<\/b> deve aplicar-se aos rendimentos considerados de fontes estrangeiras de acordo com a legisla\u00e7\u00e3o portuguesa, desde que estejam relacionados com uma atividade de elevado valor acrescentado e desde que possam ser tributados na fonte ao abrigo de um acordo de dupla tributa\u00e7\u00e3o ou, na aus\u00eancia deste \u00faltimo, ao abrigo do modelo de conven\u00e7\u00e3o fiscal da OCDE, nomeadamente por serem obtidos atrav\u00e9s da instala\u00e7\u00e3o fixa da pessoa singular no outro pa\u00eds. Quando o pa\u00eds de origem estiver inclu\u00eddo na lista portuguesa de pa\u00edses, territ\u00f3rios ou regi\u00f5es com regime fiscal privilegiado e mais favor\u00e1vel, os benef\u00edcios fiscais de RNH poder\u00e3o n\u00e3o ser aplic\u00e1veis.<\/p>\n

Quando as condi\u00e7\u00f5es para isen\u00e7\u00e3o n\u00e3o estejam preenchidas, ou quando os rendimentos sejam considerados obtidos em Portugal, nos termos da legisla\u00e7\u00e3o nacional, os rendimentos do trabalho dependente e independente podem ser tributados \u00e0 taxa fixa de 20%, se provenientes de uma ocupa\u00e7\u00e3o profissional eleg\u00edvel. <\/p>\n

[\/read][\/et_pb_text][et_pb_text _builder_version=”4.17.4″ text_font=”Montserrat||||||||” text_font_size=”16px” text_line_height=”2em” animation_style=”fade” global_colors_info=”{}”]<\/p>\n

Royalties, Dividendos e Juros \/ Mais-valias da aliena\u00e7\u00e3o de valores mobili\u00e1rios\/ Rendimento Imobili\u00e1rio e Mais-valias<\/p>\n

A isen\u00e7\u00e3o fiscal deve aplicar-se a rendimentos considerados de origem estrangeira que possam ser tributados na fonte ao abrigo de um ADT ou ao abrigo das regras da conven\u00e7\u00e3o modelo da OCDE.<\/p>\n

Quando o pa\u00eds de origem estiver inclu\u00eddo na lista portuguesa de pa\u00edses, territ\u00f3rios ou regi\u00f5es com regime fiscal privilegiado e mais favor\u00e1vel, os benef\u00edcios fiscais RNH poder\u00e3o n\u00e3o se aplicar, podendo o rendimento ficar sujeito a uma taxa agravada de imposto em Portugal. <\/p>\n

[\/et_pb_text][et_pb_text _builder_version=”4.17.4″ text_font=”Montserrat||||||||” text_font_size=”16px” text_line_height=”2em” animation_style=”fade” global_colors_info=”{}”]<\/p>\n

Rendimento de pens\u00f5es<\/p>\n

A tributa\u00e7\u00e3o a uma taxa de imposto reduzida de 10% deve aplicar-se aos rendimentos de pens\u00f5es que n\u00e3o se considerem obtidos em Portugal, de acordo com a legisla\u00e7\u00e3o nacional. As mesmas regras de tributa\u00e7\u00e3o podem aplicar-se aos rendimentos da pr\u00e9-reforma, aos rendimentos dos fundos de pens\u00f5es e dos fundos de poupan\u00e7a-reforma, aos pagamentos antecipados ou aos reembolsos de capital, sendo aconselh\u00e1vel uma an\u00e1lise casu\u00edstica.\n<\/p>\n

[\/et_pb_text][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section fb_built=”1″ admin_label=”Project Section 01″ module_id=”tax” _builder_version=”4.17.4″ background_enable_color=”off” background_enable_image=”off” parallax=”on” custom_padding=”70px||50px||false|false” border_color_all=”#3b4147″ border_width_left=”8vw” locked=”off” global_colors_info=”{}”][et_pb_row column_structure=”1_2,1_2″ _builder_version=”4.17.4″ _module_preset=”default” global_colors_info=”{}”][et_pb_column type=”1_2″ _builder_version=”4.17.4″ _module_preset=”default” global_colors_info=”{}”][et_pb_text _builder_version=”4.17.4″ text_font=”|300|||||||” header_font=”Type Salon Plecnik Trial Light|800|||||||” header_text_color=”#2A324B” header_2_font=”Type Salon Plecnik Trial Light|500|||||||” header_2_text_color=”#606060″ header_2_font_size=”32px” header_2_letter_spacing=”2px” width_tablet=”” width_phone=”” width_last_edited=”on|phone” custom_margin=”-17px|||” global_colors_info=”{}”]<\/p>\n

IMPOSTOS <\/strong><\/span> EM PORTUGAL <\/h2>\n

[\/et_pb_text][et_pb_divider color=”#b4926b” _builder_version=”4.16″ _module_preset=”default” width=”37%” module_alignment=”center” global_colors_info=”{}”][\/et_pb_divider][et_pb_text _builder_version=”4.17.4″ text_font=”Montserrat||||||||” text_font_size=”16px” text_line_height=”2em” width_tablet=”” width_phone=”100%” width_last_edited=”on|phone” module_alignment=”center” custom_margin=”|||17px||” animation_style=”fade” global_colors_info=”{}”]Como qualquer residente fiscal em Portugal, o residente n\u00e3o habitual deve apresentar declara\u00e7\u00f5es fiscais anuais. Dentro de uma mesma categoria de rendimentos, o pa\u00eds de origem dos mesmos e as condi\u00e7\u00f5es espec\u00edficas do benefici\u00e1rio, ou a sua estrutura de rendimentos, podem determinar diferentes regras de tributa\u00e7\u00e3o.<\/p>\n

[read more]
\nO regime RNH n\u00e3o suprime outras leis fiscais aplic\u00e1veis em Portugal. De acordo com o regime tribut\u00e1rio RNH ser\u00e1 obrigado a cumprir todos os outros requisitos de conformidade relacionados com impostos em vigor em Portugal, relativos \u00e0 propriedade de im\u00f3veis, propriedade de ve\u00edculos, IVA, etc.<\/p>\n

Fale connosco para uma an\u00e1lise na \u00e1rea de direito fiscal.<\/p>\n

Saber Mais<\/a>
\n[\/read][\/et_pb_text][\/et_pb_column][et_pb_column type=”1_2″ _builder_version=”4.17.4″ _module_preset=”default” global_colors_info=”{}”][et_pb_image src=”https:\/\/rme-legal.com\/wp-content\/uploads\/2022\/08\/impostos-portugal.jpg” alt=”IMPOSTOS EM PORTUGAL” title_text=”IMPOSTOS EM PORTUGAL” _builder_version=”4.17.4″ _module_preset=”default” custom_margin=”-20px||||false|false” global_colors_info=”{}”][\/et_pb_image][\/et_pb_column][\/et_pb_row][et_pb_row column_structure=”1_2,1_2″ _builder_version=”4.17.4″ _module_preset=”default” global_colors_info=”{}”][et_pb_column type=”1_2″ _builder_version=”4.17.4″ _module_preset=”default” global_colors_info=”{}”][et_pb_text _builder_version=”4.17.4″ text_font=”|300|||||||” header_font=”Type Salon Plecnik Trial Light|800|||||||” header_text_color=”#2A324B” header_2_font=”Type Salon Plecnik Trial Light|500|||||||” header_2_text_color=”#606060″ header_2_font_size=”32px” header_2_letter_spacing=”2px” width_tablet=”” width_phone=”” width_last_edited=”on|phone” custom_margin=”-17px|||” global_colors_info=”{}”]<\/p>\n

AUTORIZA\u00c7\u00d5ES DE RESID\u00caNCIA
\n <\/strong><\/span><\/h2>\n

[\/et_pb_text][et_pb_divider color=”#b4926b” _builder_version=”4.16″ _module_preset=”default” width=”37%” module_alignment=”center” global_colors_info=”{}”][\/et_pb_divider][et_pb_text _builder_version=”4.17.4″ text_font=”Montserrat||||||||” text_font_size=”16px” text_line_height=”2em” width_tablet=”” width_phone=”100%” width_last_edited=”on|phone” module_alignment=”center” custom_margin=”|||17px||” animation_style=”fade” global_colors_info=”{}”]Existem diferentes tipos de autoriza\u00e7\u00f5es de resid\u00eancia, nomeadamente:<\/p>\n