{"id":7683,"date":"2023-10-17T15:22:36","date_gmt":"2023-10-17T15:22:36","guid":{"rendered":"https:\/\/rme-legal.com\/?page_id=7683"},"modified":"2025-01-06T14:21:52","modified_gmt":"2025-01-06T14:21:52","slug":"residente-nao-habitual","status":"publish","type":"page","link":"https:\/\/rme-legal.com\/pt-pt\/residente-nao-habitual\/","title":{"rendered":"Residente N\u00e3o Habitual"},"content":{"rendered":"

[et_pb_section fb_built=”1″ admin_label=”Page Title Section” _builder_version=”4.25.1″ 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” 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=”4.27.3″ 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

Residente N\u00e3o Habitual 2.0 \/ IFICI<\/h1>\n

O IFICI, vulgarmente conhecido como o regime de Residente N\u00e3o Habitual 2.0, \u00e9 um regime fiscal especial criado em 2024.[\/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=”#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=”4.22.1″ 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=”{}”][\/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=”lei imigracao” title_text=”tax-color” align=”center” _builder_version=”4.22.1″ _module_preset=”default” height=”220px” custom_margin=”0px|||||” custom_padding=”28px|||||” 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=”4.27.3″ text_font=”Montserrat||||||||” text_font_size=”16px” text_line_height=”2em” animation_style=”fade” global_colors_info=”{}”]Com o objetivo de conceder benef\u00edcios fiscais a pessoas singulares, enquanto profissionais altamente qualificados, que transfiram a sua resid\u00eancia fiscal e permanente para Portugal, nos termos do C\u00f3digo do Imposto sobre o Rendimento das Pessoas Singulares (“CIRS”).<\/p>\n

Este regime aplica-se \u00e0queles que exer\u00e7am, em territ\u00f3rio nacional, atividades profissionais altamente qualificadas e eleg\u00edveis, conforme definidas pela legisla\u00e7\u00e3o aplic\u00e1vel e pela Portaria que regulamentar\u00e1 o regime (ainda por ser publicada pelo Governo portugu\u00eas).[\/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=”4.27.3″ 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=”{}”]Benef\u00edcios fiscais a estrangeiros investidores em Portugal.[\/et_pb_text][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section fb_built=”1″ _builder_version=”4.16″ _module_preset=”default” custom_margin=”-25px|||||” custom_padding=”67px|||||” border_width_right=”100px” border_color_right=”rgba(180,146,107,0.61)” border_width_right_tablet=”100px” border_width_right_phone=”0px” border_width_right_last_edited=”on|phone” locked=”off” global_colors_info=”{}”][et_pb_row _builder_version=”4.22.1″ _module_preset=”default” width_tablet=”” width_phone=”90%” width_last_edited=”on|phone” custom_padding=”||0px||false|false” global_colors_info=”{}”][et_pb_column type=”4_4″ _builder_version=”4.16″ _module_preset=”default” global_colors_info=”{}”][et_pb_text _builder_version=”4.27.3″ 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

REQUISITOS <\/h2>\n

[\/et_pb_text][et_pb_divider color=”#b4926b” _builder_version=”4.17.4″ _module_preset=”default” width=”30%” global_colors_info=”{}”][\/et_pb_divider][et_pb_text _builder_version=”4.27.3″ 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=”{}”]Os requisitos de elegibilidade para o regime do IFICI s\u00e3o os seguintes:<\/p>\n

    \n
  1. S\u00f3 pode beneficiar do regime de incentivo fiscal \u00e0 investiga\u00e7\u00e3o cient\u00edfica e inova\u00e7\u00e3o os sujeitos passivos exer\u00e7am atividades profissionais eleg\u00edveis.<\/li>\n
  2. Sujeitos passivos que se tornem residentes fiscais em Portugal a partir de 2024 e que n\u00e3o tenham sido residentes no territ\u00f3rio portugu\u00eas em nenhum dos cinco anos anteriores;<\/li>\n
  3. Contribuintes que n\u00e3o beneficiem ou tenham beneficiado do Regime de Residente N\u00e3o Habitual (\u201cRNH\u201d) ou optado pela tributa\u00e7\u00e3o ao abrigo do regime fiscal aplic\u00e1vel a ex-residentes.<\/li>\n
  4. A empresa empregadora n\u00e3o poder\u00e1 deduzir os encargos salariais ao abrigo do Regime Fiscal de Apoio ao Investimento (\u201cRFAI\u201d).<\/li>\n
  5. O direito a ser tributado nos termos do regime, em cada ano do per\u00edodo de dura\u00e7\u00e3o, depende de o sujeito passivo ser considerado fiscalmente residente em territ\u00f3rio portugu\u00eas, em qualquer momento desse ano e de continuar a auferir, em cada ano, rendimentos enquadrados no exerc\u00edcio de uma das atividades eleg\u00edveis. Considera-se que o sujeito passivo continua a auferir rendimentos enquadrados numa das atividades eleg\u00edveis, sempre que o in\u00edcio do exerc\u00edcio da nova atividade ocorra no prazo m\u00e1ximo de seis meses ap\u00f3s o t\u00e9rmino da atividade anteriormente exercida.<\/li>\n
  6. O sujeito passivo deve apresentar novo pedido de inscri\u00e7\u00e3o quando se verifique a altera\u00e7\u00e3o da entidade junto da qual deva ser apresentado o pedido de inscri\u00e7\u00e3o ou da empresa que deva comprovar os requisitos.<\/li>\n
  7. Sempre que deixem de se verificar os requisitos para beneficiar do regime ou haja uma altera\u00e7\u00e3o dos elementos constantes da inscri\u00e7\u00e3o, o sujeito passivo deve informar a respetiva entidade at\u00e9 15 de janeiro do ano seguinte \u00e0quele em que ocorrerem esses factos, indicando, quando aplic\u00e1vel, a data do t\u00e9rmino da atividade anteriormente exercida.<\/li>\n
  8. O regime s\u00f3 pode ser utilizado uma vez pelo mesmo sujeito passivo.<\/li>\n<\/ol>\n

    [\/et_pb_text][et_pb_divider show_divider=”off” _builder_version=”4.17.4″ _module_preset=”default” width=”30%” custom_margin=”||50px||false|false” global_colors_info=”{}”][\/et_pb_divider][\/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=”||4px||false|false” border_width_all=”50px” border_color_all=”#f7f7f7″ locked=”off” global_colors_info=”{}”][et_pb_row column_structure=”1_2,1_2″ admin_label=”Why Choose Us Area” _builder_version=”4.27.3″ width_tablet=”” width_phone=”100%” width_last_edited=”on|phone” custom_margin=”||-190px||false|false” custom_padding=”||||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=”4.27.3″ 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

    PRAZO <\/strong><\/span> LEGAL <\/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=”4.27.3″ 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=”{}”]Os sujeitos passivos registados como residentes em territ\u00f3rio portugu\u00eas devem apresentar os seus pedidos de inscri\u00e7\u00e3o para efeitos de aplica\u00e7\u00e3o do presente regime at\u00e9 15 de janeiro do ano seguinte \u00e0quele em que se tornem residentes nesse territ\u00f3rio.[\/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_text _builder_version=”4.27.3″ _module_preset=”default” custom_margin=”-200px||||false|false” global_colors_info=”{}”]\"PRAZO[\/et_pb_text][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section fb_built=”1″ _builder_version=”4.16″ _module_preset=”default” custom_margin=”-25px|||||” custom_padding=”67px|||||” border_width_right=”100px” border_color_right=”rgba(180,146,107,0.61)” border_width_right_tablet=”100px” border_width_right_phone=”0px” border_width_right_last_edited=”on|phone” locked=”off” global_colors_info=”{}”][et_pb_row _builder_version=”4.22.1″ _module_preset=”default” width_tablet=”” width_phone=”90%” width_last_edited=”on|phone” custom_padding=”||0px||false|false” global_colors_info=”{}”][et_pb_column type=”4_4″ _builder_version=”4.16″ _module_preset=”default” global_colors_info=”{}”][et_pb_text _builder_version=”4.27.3″ 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

    TRIBUTA\u00c7\u00c3O <\/strong><\/span> DOS RENDIMENTOS <\/h2>\n

    [\/et_pb_text][et_pb_divider color=”#b4926b” _builder_version=”4.17.4″ _module_preset=”default” width=”30%” global_colors_info=”{}”][\/et_pb_divider][et_pb_text _builder_version=”4.27.3″ text_font=”Montserrat||||||||” text_font_size=”16px” text_line_height=”2em” animation_style=”fade” global_colors_info=”{}”]Os rendimentos de fonte portuguesa<\/b> provenientes de trabalho e de presta\u00e7\u00e3o de servi\u00e7os (Categorias A e B) obtidos no \u00e2mbito de atividades eleg\u00edveis, no \u00e2mbito do regime IFICI, s\u00e3o tributados \u00e0 taxa de 20%, em vez das taxas progressivas gerais, que variam entre 14,5% e 53%, acrescidos de contribui\u00e7\u00f5es para a seguran\u00e7a social. Todos os outros rendimentos obtidos em Portugal s\u00e3o tributados \u00e0s taxas normais aplic\u00e1veis.<\/p>\n

    Os rendimentos de fonte estrangeira,<\/b> incluindo rendimentos de trabalho e de presta\u00e7\u00e3o de servi\u00e7os, rendimentos de capitais, rendimentos prediais e mais-valias, est\u00e3o isentos de tributa\u00e7\u00e3o em Portugal,<\/b> sendo obrigatoriamente englobados para efeitos de determina\u00e7\u00e3o da taxa a aplicar aos restantes rendimentos.\u00a0<\/p>\n

    No entanto, os rendimentos de pens\u00f5es<\/b> estar\u00e3o sujeitos a tributa\u00e7\u00e3o integral em Portugal, de acordo com as taxas gerais progressivas (14,5% a 53%); e os rendimentos pagos ou colocados \u00e0 disposi\u00e7\u00e3o por entidades localizadas em para\u00edsos fiscais poder\u00e3o ser tributados \u00e0 taxa agravada de 35%.[\/et_pb_text][et_pb_divider show_divider=”off” _builder_version=”4.27.3″ _module_preset=”default” width=”100%” custom_padding=”45px||||false|false” global_colors_info=”{}”][\/et_pb_divider][et_pb_text _builder_version=”4.27.3″ 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

    DURA\u00c7\u00c3O <\/h2>\n

    [\/et_pb_text][et_pb_divider color=”#b4926b” _builder_version=”4.17.4″ _module_preset=”default” width=”30%” global_colors_info=”{}”][\/et_pb_divider][et_pb_text _builder_version=”4.27.3″ text_font=”Montserrat||||||||” text_font_size=”16px” text_line_height=”2em” animation_style=”fade” global_colors_info=”{}”]Os benef\u00edcios fiscais do regime IFICI t\u00eam uma dura\u00e7\u00e3o limitada de 10 anos consecutivos a partir do ano da sua inscri\u00e7\u00e3o como residente fiscal em Portugal, sem possibilidade de prorroga\u00e7\u00e3o.[\/et_pb_text][\/et_pb_column][\/et_pb_row][et_pb_row column_structure=”1_4,1_4,1_4,1_4″ _builder_version=”4.22.1″ _module_preset=”default” global_colors_info=”{}”][et_pb_column type=”1_4″ _builder_version=”4.22.1″ _module_preset=”default” global_colors_info=”{}”][et_pb_text _builder_version=”4.27.3″ _module_preset=”default” global_colors_info=”{}”]\"Residente[\/et_pb_text][\/et_pb_column][et_pb_column type=”1_4″ _builder_version=”4.22.1″ _module_preset=”default” global_colors_info=”{}”][et_pb_text _builder_version=”4.27.3″ _module_preset=”default” global_colors_info=”{}”]\"REQUISITOS\"[\/et_pb_text][\/et_pb_column][et_pb_column type=”1_4″ _builder_version=”4.22.1″ _module_preset=”default” global_colors_info=”{}”][et_pb_text _builder_version=”4.27.3″ _module_preset=”default” global_colors_info=”{}”]\"ATIVIDADES[\/et_pb_text][\/et_pb_column][et_pb_column type=”1_4″ _builder_version=”4.22.1″ _module_preset=”default” global_colors_info=”{}”][et_pb_text _builder_version=”4.27.3″ _module_preset=”default” global_colors_info=”{}”]\"TRIBUTA\u00c7\u00c3O[\/et_pb_text][\/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=”4.27.3″ _module_preset=”default” width_phone=”100%” width_last_edited=”off|desktop” custom_padding=”|100px||100px|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=”4.27.3″ 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

    ATIVIDADES E PROFISS\u00d5ES ELEG\u00cdVEIS <\/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=”4.27.3″ text_font=”Montserrat||||||||” text_text_color=”#FFFFFF” text_font_size=”16px” text_line_height=”2em” animation_style=”fade” global_colors_info=”{}”]Para que um sujeito passivo se qualifique para o IFICI e possa beneficiar deste regime fiscal mais favor\u00e1vel, al\u00e9m de cumprir os requisitos anteriores, o contribuinte deve ser contratado para uma das seguintes fun\u00e7\u00f5es altamente qualificadas:<\/p>\n

    A) Doc\u00eancia no ensino superior e investiga\u00e7\u00e3o cient\u00edfica, <\/b>incluindo emprego cient\u00edfico em entidades, estruturas e redes dedicadas \u00e0 produ\u00e7\u00e3o, difus\u00e3o e transmiss\u00e3o de conhecimento, integradas no sistema nacional de ci\u00eancia e tecnologia, bem como postos de trabalho e membros de \u00f3rg\u00e3os sociais em entidades reconhecidas como centros de tecnologia e inova\u00e7\u00e3o. <\/p>\n

    B) Postos de trabalho qualificados e membros de \u00f3rg\u00e3os sociais<\/b> no \u00e2mbito dos benef\u00edcios contratuais ao investimento produtivo (benef\u00edcios fiscais, em regime contratual, com um per\u00edodo de vig\u00eancia at\u00e9 10 anos a contar da conclus\u00e3o do projeto de investimento eleg\u00edvel, cujas aplica\u00e7\u00f5es relevantes sejam de montante igual ou superior a 3 000\u00a0000 de euros);<\/p>\n

    C) Profiss\u00f5es altamente qualificadas,<\/b> definidas em portaria dos membros do Governo respons\u00e1veis pelas \u00e1reas das finan\u00e7as e da economia, desenvolvidas em:<\/p>\n

      \n
    • Empresas com aplica\u00e7\u00f5es relevantes, no exerc\u00edcio do in\u00edcio de fun\u00e7\u00f5es ou nos cinco exerc\u00edcios anteriores, que beneficiem ou tenham beneficiado do regime fiscal de apoio ao investimento, nos termos do cap\u00edtulo iii do C\u00f3digo Fiscal do Investimento; ou,<\/li>\n
    • Empresas industriais e de servi\u00e7os, cuja atividade principal corresponda a c\u00f3digo CAE definido em portaria dos membros do Governo respons\u00e1veis pelas \u00e1reas das finan\u00e7as e da economia e que exportem pelo menos 50 % do seu volume de neg\u00f3cios, no exerc\u00edcio do in\u00edcio de fun\u00e7\u00f5es ou em qualquer dos dois exerc\u00edcios anteriores; <\/li>\n<\/ul>\n

      [\/et_pb_text][\/et_pb_column][\/et_pb_row][et_pb_row _builder_version=”4.27.3″ _module_preset=”default” custom_margin=”||||false|false” custom_padding=”14px|20px|14px|20px|true|true” border_width_all=”1px” border_color_all=”#FFFFFF” 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=”4.27.3″ text_font=”Montserrat|700|||||||” text_text_color=”#efece8″ 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=”{}”]As profiss\u00f5es altamente qualificadas para efeitos do incentivo fiscal \u00e0 investiga\u00e7\u00e3o cient\u00edfica e inova\u00e7\u00e3o s\u00e3o as que se enquadrem nos seguintes c\u00f3digos da Classifica\u00e7\u00e3o Portuguesa de Profiss\u00f5es: [\/et_pb_text][et_pb_text _builder_version=”4.27.3″ text_font=”Montserrat||||||||” text_text_color=”#FFFFFF” text_font_size=”16px” text_line_height=”2em” animation_style=”fade” global_colors_info=”{}”]<\/p>\n

        \n
      • 112\u00a0\u2014\u00a0Diretor-geral e gestor executivo, de empresas;<\/li>\n
      • 12\u00a0\u2014\u00a0Diretores de servi\u00e7os administrativos e comerciais;<\/li>\n
      • 13\u00a0\u2014\u00a0Diretores de produ\u00e7\u00e3o e de servi\u00e7os especializados (exceto, 1349);<\/li>\n
      • 21\u00a0\u2014\u00a0Especialistas das ci\u00eancias f\u00edsicas, matem\u00e1ticas, engenharias e t\u00e9cnicas afins (exceto, 216);<\/li>\n
      • 2163.1\u00a0\u2014\u00a0Designer de produto industrial ou de equipamento;<\/li>\n
      • 221\u00a0\u2014\u00a0M\u00e9dicos;<\/li>\n
      • 231\u00a0\u2014\u00a0Professor dos ensinos universit\u00e1rio e superior;<\/li>\n
      • 25\u00a0\u2014\u00a0Especialistas em tecnologias de informa\u00e7\u00e3o e comunica\u00e7\u00e3o (TIC) <\/li>\n<\/ul>\n

        [\/et_pb_text][et_pb_text ol_type=”upper-roman” _builder_version=”4.27.3″ text_font=”Montserrat|700|||||||” text_text_color=”#efece8″ 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=”{}”]Os trabalhadores enquadrados nas atividades profissionais mencionadas devem ser possuidores, no m\u00ednimo:[\/et_pb_text][et_pb_text _builder_version=”4.27.3″ text_font=”Montserrat||||||||” text_text_color=”#FFFFFF” text_font_size=”16px” text_line_height=”2em” animation_style=”fade” global_colors_info=”{}”]a) Do n\u00edvel 8 do Quadro Europeu de Qualifica\u00e7\u00f5es, ou do n\u00edvel 8 da Classifica\u00e7\u00e3o Internacional Tipo da Educa\u00e7\u00e3o (ISCED); ou b) Do n\u00edvel 6 do Quadro Europeu de Qualifica\u00e7\u00f5es, ou do n\u00edvel 6 da Classifica\u00e7\u00e3o Internacional Tipo da Educa\u00e7\u00e3o (ISCED), e serem detentores de tr\u00eas anos de experi\u00eancia profissional devidamente comprovada.[\/et_pb_text][et_pb_text _builder_version=”4.27.3″ text_font=”Montserrat||||||||” text_text_color=”#FFFFFF” text_font_size=”16px” text_line_height=”2em” animation_style=”fade” global_colors_info=”{}”]Consideram-se, ainda, profiss\u00f5es altamente qualificadas para efeitos da subal\u00ednea\u00a0i), os cargos de administradores, gerentes e diretores-gerais de empresas com aplica\u00e7\u00f5es relevantes no exerc\u00edcio do in\u00edcio de fun\u00e7\u00f5es ou nos cinco exerc\u00edcios anteriores, que beneficiem ou tenham beneficiado do regime fiscal de apoio ao investimento, nos termos do cap\u00edtulo iii do C\u00f3digo Fiscal do Investimento (RFAI).
        \nNo caso de profiss\u00f5es regulamentadas, o sujeito passivo deve igualmente comprovar que cumpre os requisitos da demais legisla\u00e7\u00e3o aplic\u00e1vel.<\/p>\n

        Considere-se ainda a lista dos c\u00f3digos da CAE das empresas industriais e de servi\u00e7os, para efeitos do disposto na subal\u00ednea\u00a0ii):
        \nInd\u00fastrias extrativas\u00a0\u2014\u00a0divis\u00f5es 05 a 09;
        \nInd\u00fastrias transformadoras\u00a0\u2014\u00a0divis\u00f5es 10 a 33;
        \nAtividades de informa\u00e7\u00e3o e comunica\u00e7\u00e3o\u00a0\u2014\u00a0divis\u00f5es 58 a 63;
        \nInvestiga\u00e7\u00e3o e desenvolvimento das ci\u00eancias f\u00edsicas e naturais\u00a0\u2014\u00a0grupo 721; Ensino superior\u00a0\u2014\u00a0subclasse 85420;
        \nAtividades de sa\u00fade humana\u00a0\u2014\u00a0subclasses 86100 a 86904.[\/et_pb_text][\/et_pb_column][\/et_pb_row][et_pb_row custom_padding_last_edited=”on|phone” disabled_on=”off|off|off” _builder_version=”4.27.3″ _module_preset=”default” width_phone=”100%” width_last_edited=”off|desktop” custom_padding=”|100px||100px|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=”4.27.3″ text_font=”Montserrat||||||||” text_text_color=”#FFFFFF” text_font_size=”16px” text_line_height=”2em” animation_style=”fade” global_colors_info=”{}”]\u200bD) Outros postos de trabalho qualificados e membros de \u00f3rg\u00e3os sociais<\/b>, em entidades que exer\u00e7am atividades econ\u00f3micas reconhecidas pela AICEP, E. P. E., ou pelo IAPMEI, I. P., como relevantes para a economia nacional, designadamente de atra\u00e7\u00e3o de investimento produtivo e de redu\u00e7\u00e3o das assimetrias regionais.<\/p>\n

        E) Investiga\u00e7\u00e3o e desenvolvimento de pessoal cujos custos sejam eleg\u00edveis para efeitos do sistema de incentivos fiscais em investiga\u00e7\u00e3o e desenvolvimento empresarial<\/b> (Despesas com pessoal com habilita\u00e7\u00f5es liter\u00e1rias m\u00ednimas do n\u00edvel 4 do Quadro Nacional de Qualifica\u00e7\u00f5es, diretamente envolvido em tarefas de investiga\u00e7\u00e3o e desenvolvimento);<\/p>\n

        F)<\/b> Postos de trabalho e membros de \u00f3rg\u00e3os sociais em entidades certificadas como start-ups;<\/b><\/p>\n

        G)<\/b> Postos de trabalho ou outras atividades desenvolvidas por residentes fiscais nas Regi\u00f5es Aut\u00f3nomas dos A\u00e7ores e da Madeira, nos termos a definir por decreto legislativo regional.[\/et_pb_text][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section fb_built=”1″ _builder_version=”4.17.4″ _module_preset=”default” locked=”off” global_colors_info=”{}”][et_pb_row _builder_version=”4.17.4″ _module_preset=”default” global_colors_info=”{}”][et_pb_column type=”4_4″ _builder_version=”4.17.4″ _module_preset=”default” global_colors_info=”{}”][et_pb_text _builder_version=”4.17.4″ text_font=”Rubik|300||on|||||” text_text_color=”#767b91″ text_font_size=”16px” text_letter_spacing=”3px” header_font=”||||||||” header_2_font=”Rubik|300||on|||||” header_2_text_color=”#767B91″ header_2_font_size=”16px” header_2_letter_spacing=”3px” global_colors_info=”{}”]<\/p>\n

        Not\u00edcias<\/p>\n

        [\/et_pb_text][et_pb_text _builder_version=”4.17.4″ text_font=”Type Salon Plecnik Trial Light||||||||” text_text_color=”#606060″ text_font_size=”32px” text_letter_spacing=”2px” text_line_height=”2em” 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

        Not\u00edcias<\/strong><\/span> de Direito Fiscal<\/p>\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_blog fullwidth=”off” posts_number=”3″ include_categories=”43″ show_thumbnail=”off” show_author=”off” show_date=”off” show_categories=”off” _builder_version=”4.17.4″ _module_preset=”default” header_font=”Montserrat|500|||||||” body_font=”Montserrat|300|||||||” custom_margin=”|||-60px||” custom_margin_tablet=”|||-60px||” custom_margin_phone=”|||0px|false|false” custom_margin_last_edited=”on|phone” border_width_all=”2px” global_colors_info=”{}”][\/et_pb_blog][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section fb_built=”1″ disabled_on=”on|off|off” admin_label=”Contact Form” _builder_version=”4.16″ _module_preset=”default” background_color=”#f0efee” background_image=”https:\/\/rme-legal.com\/wp-content\/uploads\/2021\/12\/realtor-024.png” 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″ _module_preset=”default” text_font_size=”16px” text_line_height=”2.2em” header_2_font=”Merriweather|300|||||||” header_2_text_color=”#000000″ header_2_font_size=”47px” header_2_line_height=”1.4em” width=”190.4%” custom_margin=”||||false|false” custom_padding=”||||false|false” header_2_font_size_tablet=”34px” header_2_font_size_phone=”22px” header_2_font_size_last_edited=”on|phone” locked=”off” global_colors_info=”{}”]<\/p>\n

        Contacte-nos<\/p>\n

        Fale connosco para quest\u00f5es legais e fiscais relacionadas com mobilidade e imigra\u00e7\u00e3o.<\/p>\n

        [\/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_button button_url=”https:\/\/rme-legal.com\/pt-pt\/contactos\/” button_text=”Contactar” button_alignment=”right” _builder_version=”4.17.4″ _module_preset=”default” custom_button=”on” button_text_size=”13px” button_text_color=”rgba(0,0,0,0.8)” button_bg_color=”#b2946b” button_border_width=”6px” button_border_color=”#b2946b” button_border_radius=”1px” button_letter_spacing=”4px” button_font=”Montserrat|600||on|||||” custom_margin=”34px|||127px|false|false” custom_margin_tablet=”34px|||102px|false|false” custom_margin_phone=”34px|||102px|false|false” custom_margin_last_edited=”on|desktop” global_colors_info=”{}”][\/et_pb_button][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section fb_built=”1″ disabled_on=”off|on|on” admin_label=”Contact Form” _builder_version=”4.17.4″ _module_preset=”default” background_color=”#f0efee” background_image=”https:\/\/rme-legal.com\/wp-content\/uploads\/2021\/12\/realtor-024.png” width_tablet=”” width_phone=”” width_last_edited=”on|desktop” locked=”off” global_colors_info=”{}”][et_pb_row _builder_version=”4.17.4″ _module_preset=”default” global_colors_info=”{}”][et_pb_column type=”4_4″ _builder_version=”4.17.4″ _module_preset=”default” global_colors_info=”{}”][et_pb_text _builder_version=”4.17.4″ _module_preset=”default” global_colors_info=”{}”]<\/p>\n

        Contacte-nos<\/p>\n

        Fale connosco para quest\u00f5es legais e fiscais relacionadas com mobilidade e imigra\u00e7\u00e3o.<\/p>\n

        [\/et_pb_text][et_pb_button button_url=”https:\/\/rme-legal.com\/pt-pt\/contactos\/” button_text=”Contactar” button_alignment=”center” _builder_version=”4.17.4″ _module_preset=”default” custom_button=”on” button_text_size=”13px” button_text_color=”rgba(0,0,0,0.8)” button_bg_color=”#b2946b” button_border_width=”6px” button_border_color=”#b2946b” button_border_radius=”1px” button_letter_spacing=”4px” button_font=”Montserrat|600||on|||||” custom_margin=”34px|||5px|false|false” custom_margin_tablet=”34px|||102px|false|false” custom_margin_phone=”34px|||102px|false|false” custom_margin_last_edited=”on|desktop” global_colors_info=”{}”][\/et_pb_button][\/et_pb_column][\/et_pb_row][\/et_pb_section]<\/p>\n","protected":false},"excerpt":{"rendered":"

        Residente N\u00e3o Habitual 2.0 \/ IFICI O IFICI, vulgarmente conhecido como o regime de Residente N\u00e3o Habitual 2.0, \u00e9 um regime fiscal especial criado em 2024.Com o objetivo de conceder benef\u00edcios fiscais a pessoas singulares, enquanto profissionais altamente qualificados, que transfiram a sua resid\u00eancia fiscal e permanente para Portugal, nos termos do C\u00f3digo do Imposto […]<\/p>\n","protected":false},"author":4,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_et_pb_use_builder":"on","_et_pb_old_content":"","_et_gb_content_width":"","footnotes":""},"class_list":["post-7683","page","type-page","status-publish","hentry"],"yoast_head":"\nApoio Jur\u00eddico \u00e0 Imigra\u00e7\u00e3o em Portugal | RME Legal<\/title>\n<meta name=\"description\" content=\"Apoio jur\u00eddico em quest\u00f5es de Imigra\u00e7\u00e3o, em Portugal: autoriza\u00e7\u00e3o de resid\u00eancia, vistos Gold, D7. Contacte a RME Legal.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/rme-legal.com\/pt-pt\/residente-nao-habitual\/\" \/>\n<meta property=\"og:locale\" content=\"pt_PT\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Apoio Jur\u00eddico \u00e0 Imigra\u00e7\u00e3o em Portugal | RME Legal\" \/>\n<meta property=\"og:description\" content=\"Apoio jur\u00eddico em quest\u00f5es de Imigra\u00e7\u00e3o, em Portugal: autoriza\u00e7\u00e3o de resid\u00eancia, vistos Gold, D7. 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