{"id":5287,"date":"2026-08-03T12:34:00","date_gmt":"2026-08-03T12:34:00","guid":{"rendered":"https:\/\/clientes.uneed.pt\/tbmb\/?page_id=5287"},"modified":"2026-08-03T18:41:39","modified_gmt":"2026-08-03T18:41:39","slug":"beneficios-fiscais-ice","status":"publish","type":"page","link":"https:\/\/clientes.uneed.pt\/tbmb\/beneficios-fiscais-ice\/","title":{"rendered":"ICE"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"5287\" class=\"elementor elementor-5287\" data-elementor-post-type=\"page\">\n\t\t\t\t<div class=\"elementor-element elementor-element-c0f51ec e-con-full e-flex e-con e-parent\" data-id=\"c0f51ec\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-630750a elementor-widget elementor-widget-lumex-intro\" data-id=\"630750a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"lumex-intro.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\n\t\t<!-- hero -->\n\t\t<div class=\"mil-hero-inner\" id=\"top\">\n\t\t\t\t\t\t\t\t\t<img decoding=\"async\" src=\"https:\/\/clientes.uneed.pt\/tbmb\/wp-content\/uploads\/2026\/08\/ice-hero.webp\" alt=\"image\" class=\"mil-hero-bg mil-scale-img-top\" data-value-1=\"1\" data-value-2=\"1.3\" \/>\n\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"mil-overlay\" style=\"opacity: .8;\"><\/div>\n\t\t\t\n\t\t\t<div class=\"mil-hero-content\">\n\t\t\t\t<div class=\"mil-container\">\n\t\t\t\t\t<div class=\"row mil-aie\">\n\t\t\t\t\t\t<div class=\"col-lg-12 mil-tac\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<h1 class=\"mil-h1 mil-c-m-4 mil-mb-5 mil-title-el\" data-whighlight=\"Apoio fiscal ao investimento produtivo\" data-whighlight-color=\"c-a-1\">\n\t\t\t\t\t\t\t\t<span >\n\t\t\t\t\t\t\t\t\tICE \u2014 Incentivo \u00e0 Capitaliza\u00e7\u00e3o das Empresas\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t<\/h1>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t<\/div>\n\t\t<!-- hero end -->\n\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-7b5a498 e-flex e-con-boxed e-con e-child\" data-id=\"7b5a498\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-cd91fbe e-con-full e-flex e-con e-child\" data-id=\"cd91fbe\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-84fe2f1 e-con-full e-flex e-con e-child\" data-id=\"84fe2f1\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-ed07599 elementor-widget elementor-widget-lumex-prices\" data-id=\"ed07599\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"lumex-prices.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\n\t\t<div class=\"mil-card mil-angle mil-angle-gray mil-w-100 mil-md-tal mil-mb-2\">\n\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t<h6 class=\"mil-mb-2 mil-c-m-1\">\n\t\t\t\t\t<span >\n\t\t\t\t\t\tMajora\u00e7\u00e3o da taxa\t\t\t\t\t<\/span>\n\t\t\t\t<\/h6>\n\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"mil-flex-row mil-aie mil-mb-2\">\n\t\t\t\t\t<div class=\"mil-counter-1\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"mil-sub-text-1\">\n\t\t\t\t\t\t\t<span >\n\t\t\t\t\t\t\t\t+\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t<\/span> \n\t\t\t\t\t\t\t\t\t\t\t\t<span >\n\t\t\t\t\t\t\t2\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t<p class=\"mil-mb-1 mil-ml-1 mil-c-m-2\">\n\t\t\t\t\t\t<span >\n\t\t\t\t\t\t\tp.p.\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/p>\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t<p class=\"mil-t-16 mil-c-m-2 mil-mb-3\">\n\t\t\t\t\t<span >\n\t\t\t\t\t\tSpread adicionado \u00e0 m\u00e9dia da Euribor a 12 meses do per\u00edodo.\t\t\t\t\t<\/span>\n\t\t\t\t<\/p>\n\t\t\t\t\t\t\t\t<div class=\"mil-divider mil-w-100 mil-mb-3\"><\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t        <div class=\"mil-btns\">\n                        <a href=\"\" class=\"mil-btn mil-link-type mil-dark\">\n                <span >\n                                    <\/span>\n                            <\/a>\n                    <\/div>\n        \t\t\t\t\t\t\t\t\t<\/div>\n\t\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-f57db94 e-con-full e-flex e-con e-child\" data-id=\"f57db94\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-55c8a7f elementor-widget elementor-widget-lumex-prices\" data-id=\"55c8a7f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"lumex-prices.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\n\t\t<div class=\"mil-card mil-angle mil-angle-gray mil-w-100 mil-md-tal mil-mb-2\">\n\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t<h6 class=\"mil-mb-2 mil-c-m-1\">\n\t\t\t\t\t<span >\n\t\t\t\t\t\tJanela de apuramento\t\t\t\t\t<\/span>\n\t\t\t\t<\/h6>\n\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"mil-flex-row mil-aie mil-mb-2\">\n\t\t\t\t\t<div class=\"mil-counter-1\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"mil-sub-text-1\">\n\t\t\t\t\t\t\t<span >\n\t\t\t\t\t\t\t\tAt\u00e9\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t<\/span> \n\t\t\t\t\t\t\t\t\t\t\t\t<span >\n\t\t\t\t\t\t\t7\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t<p class=\"mil-mb-1 mil-ml-1 mil-c-m-2\">\n\t\t\t\t\t\t<span >\n\t\t\t\t\t\t\tper\u00edodos\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/p>\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t<p class=\"mil-t-16 mil-c-m-2 mil-mb-3\">\n\t\t\t\t\t<span >\n\t\t\t\t\t\tPer\u00edodo atual e os seis per\u00edodos de tributa\u00e7\u00e3o anteriores.\t\t\t\t\t<\/span>\n\t\t\t\t<\/p>\n\t\t\t\t\t\t\t\t<div class=\"mil-divider mil-w-100 mil-mb-3\"><\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t        <div class=\"mil-btns\">\n                        <a href=\"\" class=\"mil-btn mil-link-type mil-dark\">\n                <span >\n                                    <\/span>\n                            <\/a>\n                    <\/div>\n        \t\t\t\t\t\t\t\t\t<\/div>\n\t\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-c61fd16 e-con-full e-flex e-con e-child\" data-id=\"c61fd16\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-72cbe86 elementor-widget elementor-widget-lumex-prices\" data-id=\"72cbe86\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"lumex-prices.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\n\t\t<div class=\"mil-card mil-angle mil-angle-gray mil-w-100 mil-md-tal mil-mb-2\">\n\t\t\t\t\t\t\n\t\t\t\t\t\t\t\t<h6 class=\"mil-mb-2 mil-c-m-1\">\n\t\t\t\t\t<span >\n\t\t\t\t\t\tLimite por per\u00edodo\t\t\t\t\t<\/span>\n\t\t\t\t<\/h6>\n\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"mil-flex-row mil-aie mil-mb-2\">\n\t\t\t\t\t<div class=\"mil-counter-1\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"mil-sub-text-1\">\n\t\t\t\t\t\t\t<span >\n\t\t\t\t\t\t\t\tAt\u00e9\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t<\/span> \n\t\t\t\t\t\t\t\t\t\t\t\t<span >\n\t\t\t\t\t\t\t4\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t<p class=\"mil-mb-1 mil-ml-1 mil-c-m-2\">\n\t\t\t\t\t\t<span >\n\t\t\t\t\t\t\tM\u20ac\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/p>\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t<p class=\"mil-t-16 mil-c-m-2 mil-mb-3\">\n\t\t\t\t\t<span >\n\t\t\t\t\t\tLimite absoluto, aplicando-se o maior entre 4 M\u20ac e 30% do EBITDA fiscal.\t\t\t\t\t<\/span>\n\t\t\t\t<\/p>\n\t\t\t\t\t\t\t\t<div class=\"mil-divider mil-w-100 mil-mb-3\"><\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t        <div class=\"mil-btns\">\n                        <a href=\"\" class=\"mil-btn mil-link-type mil-dark\">\n                <span >\n                                    <\/span>\n                            <\/a>\n                    <\/div>\n        \t\t\t\t\t\t\t\t\t<\/div>\n\t\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-f368404 e-con-full carrosseldetexto2 e-flex e-con e-child\" data-id=\"f368404\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1adcd1f elementor-widget elementor-widget-heading\" data-id=\"1adcd1f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h6 class=\"elementor-heading-title elementor-size-default\"><a href=\"\/tbmb\/beneficios-fiscais\/\">\u2190 Todos os benef\u00edcios fiscais<\/a><\/h6>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-0dbdf50 e-flex e-con-boxed e-con e-parent\" data-id=\"0dbdf50\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-7a3693f e-con-full e-flex e-con e-child\" data-id=\"7a3693f\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-ead3bb6 e-con-full e-flex e-con e-child\" data-id=\"ead3bb6\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6ebd1f1 elementor-widget elementor-widget-lumex-heading\" data-id=\"6ebd1f1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"lumex-heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\n\t\t\n\t\t\t\t<h2 class=\"mil-h2 mil-title-el mil-mb-5\" data-whighlight=\"Business\" data-whighlight-color=\"c-m-2\">\n\t\t\t<span >\n\t\t\t\tCapital pr\u00f3prio com efici\u00eancia fiscal\t\t\t<\/span>\n\t\t<\/h2>\n\t\t\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-eb33880 elementor-widget elementor-widget-lumex-description\" data-id=\"eb33880\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"lumex-description.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\n\t\t\t\t<div class=\"mil-text mil-c-m-2 mil-t-14 mil-mb-5\">\n\t\t\t<div >\n\t\t\t\tO ICE permite deduzir ao lucro tribut\u00e1vel uma remunera\u00e7\u00e3o fiscal dos aumentos l\u00edquidos de capitais pr\u00f3prios eleg\u00edveis, calculada pela m\u00e9dia da Euribor a 12 meses acrescida de 2 pontos percentuais.\t\t\t<\/div>\n\t\t<\/div>\n\t\t\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-424e1be elementor-widget elementor-widget-button\" data-id=\"424e1be\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"#elementor-action%3Aaction%3Dpopup%3Aopen%26settings%3DeyJpZCI6IjUzMDIiLCJ0b2dnbGUiOmZhbHNlfQ%3D%3D\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-icon\">\n\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-arrow-down\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M413.1 222.5l22.2 22.2c9.4 9.4 9.4 24.6 0 33.9L241 473c-9.4 9.4-24.6 9.4-33.9 0L12.7 278.6c-9.4-9.4-9.4-24.6 0-33.9l22.2-22.2c9.5-9.5 25-9.3 34.3.4L184 343.4V56c0-13.3 10.7-24 24-24h32c13.3 0 24 10.7 24 24v287.4l114.8-120.5c9.3-9.8 24.8-10 34.3-.4z\"><\/path><\/svg>\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Receber ficha t\u00e9cnica por email<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-cb3c858 e-con-full e-flex e-con e-child\" data-id=\"cb3c858\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-7588de8 elementor-widget elementor-widget-image\" data-id=\"7588de8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"900\" height=\"506\" src=\"https:\/\/clientes.uneed.pt\/tbmb\/wp-content\/uploads\/2026\/07\/RFAI-1024x576.png\" class=\"attachment-large size-large wp-image-5202\" alt=\"\" srcset=\"https:\/\/clientes.uneed.pt\/tbmb\/wp-content\/uploads\/2026\/07\/RFAI-1024x576.png 1024w, https:\/\/clientes.uneed.pt\/tbmb\/wp-content\/uploads\/2026\/07\/RFAI-300x169.png 300w, https:\/\/clientes.uneed.pt\/tbmb\/wp-content\/uploads\/2026\/07\/RFAI-768x432.png 768w, https:\/\/clientes.uneed.pt\/tbmb\/wp-content\/uploads\/2026\/07\/RFAI-1536x864.png 1536w, https:\/\/clientes.uneed.pt\/tbmb\/wp-content\/uploads\/2026\/07\/RFAI-950x535.png 950w, https:\/\/clientes.uneed.pt\/tbmb\/wp-content\/uploads\/2026\/07\/RFAI.png 1672w\" sizes=\"(max-width: 900px) 100vw, 900px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-d70b53d e-con-full e-flex e-con e-child\" data-id=\"d70b53d\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-e871d60 e-con-full e-flex e-con e-child\" data-id=\"e871d60\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-42be881 elementor-widget elementor-widget-lumex-services-grid\" data-id=\"42be881\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"lumex-services-grid.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\n\t\t<div class=\"mil-card mil-angle mil-angle-gray mil-w-100 mil-md-tal mil-mb-2\">\n\t\t\t\t\t\t<h4 class=\"mil-mb-4 mil-c-m-1\">\n\t\t\t\t<span >\n\t\t\t\t\tO que \u00e9 o ICE?\t\t\t\t<\/span>\n\t\t\t<\/h4>\n\t\t\t\t\t\t\t\t\t<div class=\"mil-divider mil-w-100 mil-mb-3\"><\/div>\n\t\t\t\t\t\t<ul class=\"mil-check-list mil-mb-4\">\n\t\t\t\t\t\t\t\t<li>\n\t\t\t\t\t<span >\n\t\t\t\t\t\tBenef\u00edcio fiscal que remunera aumentos l\u00edquidos de capitais pr\u00f3prios eleg\u00edveis atrav\u00e9s de uma dedu\u00e7\u00e3o ao lucro tribut\u00e1vel.\t\t\t\t\t<\/span>\n\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li>\n\t\t\t\t\t<span >\n\t\t\t\t\t\tA taxa corresponde \u00e0 m\u00e9dia da Euribor a 12 meses do per\u00edodo de tributa\u00e7\u00e3o, acrescida de 2 pontos percentuais.\t\t\t\t\t<\/span>\n\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li>\n\t\t\t\t\t<span >\n\t\t\t\t\t\tO c\u00e1lculo considera o pr\u00f3prio exerc\u00edcio e os seis per\u00edodos anteriores, com limites anuais e regras antiabuso.\t\t\t\t\t<\/span>\n\t\t\t\t<\/li>\n\t\t\t\t\t\t\t<\/ul>\n\t\t\t<div class=\"mil-divider mil-w-100 mil-mb-4\"><\/div>\n\t\t\t\t\t\t\t\t\t\t        <div class=\"mil-btns\">\n                        <a href=\"\" class=\"mil-btn mil-link-type mil-accent mil-dark\">\n                <span >\n                                    <\/span>\n                            <\/a>\n                    <\/div>\n        \t\t\t\t\t<\/div>\n\t\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-7c834cc e-con-full e-flex e-con e-child\" data-id=\"7c834cc\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-4dd6037 elementor-widget elementor-widget-lumex-services-grid\" data-id=\"4dd6037\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"lumex-services-grid.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\n\t\t<div class=\"mil-card mil-angle mil-angle-gray mil-w-100 mil-md-tal mil-mb-2\">\n\t\t\t\t\t\t<h4 class=\"mil-mb-4 mil-c-m-1\">\n\t\t\t\t<span >\n\t\t\t\t\tA quem se destina?\t\t\t\t<\/span>\n\t\t\t<\/h4>\n\t\t\t\t\t\t\t\t\t<div class=\"mil-divider mil-w-100 mil-mb-3\"><\/div>\n\t\t\t\t\t\t<ul class=\"mil-check-list mil-mb-4\">\n\t\t\t\t\t\t\t\t<li>\n\t\t\t\t\t<span >\n\t\t\t\t\t\tSociedades, cooperativas, empresas p\u00fablicas e outras pessoas coletivas com sede ou dire\u00e7\u00e3o efetiva em Portugal.\t\t\t\t\t<\/span>\n\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li>\n\t\t\t\t\t<span >\n\t\t\t\t\t\tEntidades que exer\u00e7am, a t\u00edtulo principal, atividade comercial, industrial ou agr\u00edcola.\t\t\t\t\t<\/span>\n\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li>\n\t\t\t\t\t<span >\n\t\t\t\t\t\tEmpresas com contabilidade organizada e lucro tribut\u00e1vel n\u00e3o apurado por m\u00e9todos indiretos.\t\t\t\t\t<\/span>\n\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li>\n\t\t\t\t\t<span >\n\t\t\t\t\t\tSujeitos passivos com situa\u00e7\u00e3o fiscal e contributiva regularizada.\t\t\t\t\t<\/span>\n\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li>\n\t\t\t\t\t<span >\n\t\t\t\t\t\tN\u00e3o abrange entidades financeiras e seguradoras sujeitas \u00e0s supervis\u00f5es exclu\u00eddas pelo regime.\t\t\t\t\t<\/span>\n\t\t\t\t<\/li>\n\t\t\t\t\t\t\t<\/ul>\n\t\t\t<div class=\"mil-divider mil-w-100 mil-mb-4\"><\/div>\n\t\t\t\t\t\t\t\t\t\t        <div class=\"mil-btns\">\n                        <a href=\"\" class=\"mil-btn mil-link-type mil-accent mil-dark\">\n                <span >\n                                    <\/span>\n                            <\/a>\n                    <\/div>\n        \t\t\t\t\t<\/div>\n\t\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-a7f4a87 e-con-full e-flex e-con e-child\" data-id=\"a7f4a87\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-1f4f616 elementor-widget elementor-widget-lumex-services-grid\" data-id=\"1f4f616\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"lumex-services-grid.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\n\t\t<div class=\"mil-card mil-angle mil-angle-gray mil-w-100 mil-md-tal mil-mb-2\">\n\t\t\t\t\t\t<h4 class=\"mil-mb-4 mil-c-m-1\">\n\t\t\t\t<span >\n\t\t\t\t\tQue opera\u00e7\u00f5es podem ser analisadas?\t\t\t\t<\/span>\n\t\t\t<\/h4>\n\t\t\t\t\t\t\t\t\t<div class=\"mil-divider mil-w-100 mil-mb-3\"><\/div>\n\t\t\t\t\t\t<ul class=\"mil-check-list mil-mb-4\">\n\t\t\t\t\t\t\t\t<li>\n\t\t\t\t\t<span >\n\t\t\t\t\t\tEntradas em dinheiro na constitui\u00e7\u00e3o ou aumento do capital social.\t\t\t\t\t<\/span>\n\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li>\n\t\t\t\t\t<span >\n\t\t\t\t\t\tEntradas em esp\u00e9cie por convers\u00e3o de cr\u00e9ditos em capital.\t\t\t\t\t<\/span>\n\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li>\n\t\t\t\t\t<span >\n\t\t\t\t\t\tPr\u00e9mios de emiss\u00e3o de participa\u00e7\u00f5es sociais.\t\t\t\t\t<\/span>\n\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li>\n\t\t\t\t\t<span >\n\t\t\t\t\t\tAplica\u00e7\u00e3o de lucros distribu\u00edveis em resultados transitados, reservas ou aumento de capital.\t\t\t\t\t<\/span>\n\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li>\n\t\t\t\t\t<span >\n\t\t\t\t\t\tRedu\u00e7\u00f5es de capital, distribui\u00e7\u00f5es e outras sa\u00eddas aos s\u00f3cios devem ser consideradas no apuramento l\u00edquido.\t\t\t\t\t<\/span>\n\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li>\n\t\t\t\t\t<span >\n\t\t\t\t\t\tOpera\u00e7\u00f5es entre entidades relacionadas e financiamentos associados exigem valida\u00e7\u00e3o das regras antiabuso.\t\t\t\t\t<\/span>\n\t\t\t\t<\/li>\n\t\t\t\t\t\t\t<\/ul>\n\t\t\t<div class=\"mil-divider mil-w-100 mil-mb-4\"><\/div>\n\t\t\t\t\t\t\t\t\t\t        <div class=\"mil-btns\">\n                        <a href=\"\" class=\"mil-btn mil-link-type mil-accent mil-dark\">\n                <span >\n                                    <\/span>\n                            <\/a>\n                    <\/div>\n        \t\t\t\t\t<\/div>\n\t\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-0077f5d e-con-full e-flex e-con e-child\" data-id=\"0077f5d\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-2f7d6fe e-con-full e-flex e-con e-child\" data-id=\"2f7d6fe\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-aa2156a elementor-widget elementor-widget-heading\" data-id=\"aa2156a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Quest\u00f5es Frequentes<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4f18289 elementor-widget__width-initial elementor-widget elementor-widget-lumex-faq\" data-id=\"4f18289\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"lumex-faq.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\n\t\t<div class=\"mil-faq\">\n\t\t\t\t\t\t<ul class=\"mil-faq-list\">\n\t\t\t\t\t\t\t\t<li class=\"mil-faq-item\">\n\t\t\t\t\t\t\t\t\t\t<button class=\"mil-faq-question\">\n\t\t\t\t\t\t<span >\n\t\t\t\t\t\t\tComo \u00e9 calculada a dedu\u00e7\u00e3o?\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t<span class=\"mil-faq-icon\">\n\t\t\t\t\t\t\t<i class=\"fa fa-arrow-right\"><\/i>\n\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/button>\n\t\t\t\t\t\t\t\t\t\t<div class=\"mil-faq-answer\">\n\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"mil-t-16 mil-c-m-2\">\n\t\t\t\t\t\t\t<div >\n\t\t\t\t\t\t\t\tApura-se o aumento l\u00edquido de capitais pr\u00f3prios eleg\u00edveis do per\u00edodo e dos seis anteriores. Ao montante positivo aplica-se a m\u00e9dia da Euribor a 12 meses do per\u00edodo, calculada no \u00faltimo dia de cada m\u00eas, acrescida de 2 pontos percentuais.\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"mil-faq-item\">\n\t\t\t\t\t\t\t\t\t\t<button class=\"mil-faq-question\">\n\t\t\t\t\t\t<span >\n\t\t\t\t\t\t\tQuais s\u00e3o os limites anuais?\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t<span class=\"mil-faq-icon\">\n\t\t\t\t\t\t\t<i class=\"fa fa-arrow-right\"><\/i>\n\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/button>\n\t\t\t\t\t\t\t\t\t\t<div class=\"mil-faq-answer\">\n\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"mil-t-16 mil-c-m-2\">\n\t\t\t\t\t\t\t<div >\n\t\t\t\t\t\t\t\tA dedu\u00e7\u00e3o n\u00e3o pode exceder, em cada per\u00edodo, o maior entre 4 milh\u00f5es de euros e 30% do EBITDA fiscal. O excedente face ao limite de 30% pode ser reportado nos cinco per\u00edodos seguintes, nos termos legais.\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"mil-faq-item\">\n\t\t\t\t\t\t\t\t\t\t<button class=\"mil-faq-question\">\n\t\t\t\t\t\t<span >\n\t\t\t\t\t\t\tA reten\u00e7\u00e3o de lucros pode ser eleg\u00edvel?\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t<span class=\"mil-faq-icon\">\n\t\t\t\t\t\t\t<i class=\"fa fa-arrow-right\"><\/i>\n\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/button>\n\t\t\t\t\t\t\t\t\t\t<div class=\"mil-faq-answer\">\n\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"mil-t-16 mil-c-m-2\">\n\t\t\t\t\t\t\t<div >\n\t\t\t\t\t\t\t\tSim, quando lucros contabil\u00edsticos distribu\u00edveis sejam aplicados em resultados transitados, reservas ou aumento de capital, respeitando a delibera\u00e7\u00e3o societ\u00e1ria, o per\u00edodo relevante e as regras transit\u00f3rias.\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"mil-faq-item\">\n\t\t\t\t\t\t\t\t\t\t<button class=\"mil-faq-question\">\n\t\t\t\t\t\t<span >\n\t\t\t\t\t\t\tAs distribui\u00e7\u00f5es aos s\u00f3cios afetam o benef\u00edcio?\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t<span class=\"mil-faq-icon\">\n\t\t\t\t\t\t\t<i class=\"fa fa-arrow-right\"><\/i>\n\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/button>\n\t\t\t\t\t\t\t\t\t\t<div class=\"mil-faq-answer\">\n\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"mil-t-16 mil-c-m-2\">\n\t\t\t\t\t\t\t<div >\n\t\t\t\t\t\t\t\tSim. Redu\u00e7\u00f5es de capital, partilhas de patrim\u00f3nio e distribui\u00e7\u00f5es de reservas ou resultados transitados s\u00e3o sa\u00eddas relevantes e reduzem o aumento l\u00edquido eleg\u00edvel.\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"mil-faq-item\">\n\t\t\t\t\t\t\t\t\t\t<button class=\"mil-faq-question\">\n\t\t\t\t\t\t<span >\n\t\t\t\t\t\t\tQue opera\u00e7\u00f5es est\u00e3o sujeitas a exclus\u00e3o?\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t<span class=\"mil-faq-icon\">\n\t\t\t\t\t\t\t<i class=\"fa fa-arrow-right\"><\/i>\n\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/button>\n\t\t\t\t\t\t\t\t\t\t<div class=\"mil-faq-answer\">\n\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"mil-t-16 mil-c-m-2\">\n\t\t\t\t\t\t\t<div >\n\t\t\t\t\t\t\t\tPodem ser exclu\u00eddas opera\u00e7\u00f5es financiadas por aumentos eleg\u00edveis noutra entidade, certas entradas entre partes relacionadas financiadas por m\u00fatuos e entradas provenientes de jurisdi\u00e7\u00f5es sem os v\u00ednculos de coopera\u00e7\u00e3o fiscal exigidos.\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/li>\n\t\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-2190c4dc e-con-full e-flex e-con e-parent\" data-id=\"2190c4dc\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6a977e4b elementor-widget elementor-widget-lumex-cta-one\" data-id=\"6a977e4b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"lumex-cta-one.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\n\t\t<!-- call to action -->\n\t\t<div class=\"mil-section mil-p-10-10\">\n\t\t\t        \n        \t\t<img decoding=\"async\" src=\"https:\/\/clientes.uneed.pt\/tbmb\/wp-content\/uploads\/2025\/08\/img-5.jpg\" alt=\"image\" class=\"mil-bg-img mil-scale-img\" data-value-1=\"1.1\" data-value-2=\"1\" \/>\n\t\t\n\t\t\n\t\t        <div class=\"mil-overlay mil-side-gradient\"><\/div>\n\t\t\n        \n\t\t\t<div class=\"container\">\n\t\t\t\t<div class=\"row mil-aie\">\n\t\t\t\t\t<div class=\"col-lg-8\">\n\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"mil-icon mil-c-m-4 mil-mb-2\">\n\t\t\t\t\t\t\t<img decoding=\"async\" src=\"https:\/\/clientes.uneed.pt\/tbmb\/wp-content\/uploads\/2025\/08\/icons-2.png\" alt=\"icon\">\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<h2 class=\"mil-h1 mil-c-m-4 mil-title-el mil-mb-4\" data-whighlight=\"Growth\" data-whighlight-color=\"opacity-text\">\n\t\t\t\t\t\t\t<span >\n\t\t\t\t\t\t\t\tVai iniciar um projecto?\n\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t<\/h2>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"mil-divider mil-mb-4\"><\/div>\n\t\t\t\t\t\t        <div class=\"mil-btns\">\n                        <a href=\"\/tbmb\/contactos\" class=\"mil-btn mil-accent\">\n                <span >\n                    Fale connosco                <\/span>\n                                <i class=\"fa fa-arrow-right\"><\/i>\n                            <\/a>\n                    <\/div>\n        \t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t<\/div>\n\t\t<!-- call to action end -->\n\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-43e4437 e-flex e-con-boxed e-con e-parent\" data-id=\"43e4437\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>ICE \u2014 Incentivo \u00e0 Capitaliza\u00e7\u00e3o das Empresas Majora\u00e7\u00e3o da taxa + 2 p.p. Spread adicionado \u00e0 m\u00e9dia da Euribor a..<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"template-layout-builder.php","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"class_list":["post-5287","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/clientes.uneed.pt\/tbmb\/wp-json\/wp\/v2\/pages\/5287","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/clientes.uneed.pt\/tbmb\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/clientes.uneed.pt\/tbmb\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/clientes.uneed.pt\/tbmb\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/clientes.uneed.pt\/tbmb\/wp-json\/wp\/v2\/comments?post=5287"}],"version-history":[{"count":21,"href":"https:\/\/clientes.uneed.pt\/tbmb\/wp-json\/wp\/v2\/pages\/5287\/revisions"}],"predecessor-version":[{"id":5372,"href":"https:\/\/clientes.uneed.pt\/tbmb\/wp-json\/wp\/v2\/pages\/5287\/revisions\/5372"}],"wp:attachment":[{"href":"https:\/\/clientes.uneed.pt\/tbmb\/wp-json\/wp\/v2\/media?parent=5287"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}