Portaria n.º 385-H/2017

Portaria n.º 385-H/2017 respetivas instruções de preenchimento; de 29 de dezembro l) Anexo J — rendimentos obtidos no estrangeiro — e respetivas instruções de preenchimento; Nos termos do artigo 57.º do Código do Imposto sobre m) Anexo L — rendimentos obtidos por residentes não o Rendimento de Pessoas Singulares (Código do IRS), habituais — e respetivas instruções de preenchimento. os sujeitos passivos devem apresentar anualmente uma declaração de modelo oficial relativa aos rendimentos 2 — Os modelos de impressos aprovados devem ser do ano anterior, de modo a que a Autoridade Tributária e utilizados a partir de 1 de janeiro de 2018 e destinam-se a Aduaneira (AT) possa proceder à liquidação do imposto. declarar rendimentos dos anos 2015 e seguintes. Com as alterações legislativas decorrentes da Lei n.º 42/2016, de 28 de dezembro, em vigor a partir de 1 de Artigo 2.º janeiro de 2017 e da Lei n.º 106/2017, de 4 de setembro, Cumprimento da obrigação mostra-se necessário reformular a declaração Modelo 3 e seus anexos em conformidade, bem como a atualização 1 — A declaração modelo 3 e quaisquer dos seus anexos das respetivas instruções de preenchimento. é obrigatoriamente entregue por transmissão eletrónica Por outro lado, considerando: i) o alargamento do uni- de dados. verso dos contribuintes que estão abrangidos pela decla- 2 — Para efeitos do disposto no número anterior, o su- ração simplificada de IRS; ii) as vantagens associadas à jeito passivo e o contabilista certificado, nos casos em que a entrega da declaração por Internet; iii) o facto de que é já declaração deva por este ser assinada, são identificados por senhas atribuídas pela Autoridade Tributária e Aduaneira. residual o número de contribuintes que procede à entrega 3 — Os sujeitos passivos de IRS titulares de rendimen- desta declaração em suporte de papel; e iv) que a AT está tos respeitantes a anos anteriores a 2015, estão igualmente em condições de assegurar apoio na entrega da declaração obrigados a enviar, a partir de 1 de janeiro de 2018, a por Internet aos contribuintes que ainda sintam dificulda- declaração modelo 3 e quaisquer dos seus anexos por des na utilização desta via; institui-se a obrigatoriedade transmissão eletrónica de dados. da entrega da declaração Modelo 3 e respetivos anexos exclusivamente através de transmissão eletrónica de dados. Artigo 3.º Assim, Manda o Governo, pelo Secretário de Estado dos As- Procedimento suntos Fiscais, nos termos do artigo 8.º do Decreto-Lei 1 — Os sujeitos passivos para utilização de transmissão n.º 442-A/88, de 30 de novembro, o seguinte: eletrónica de dados devem: Artigo 1.º a) Efetuar o registo, caso ainda não disponham de senha de acesso, através do Portal das Finanças, no endereço Objeto www.portaldasfinancas.gov.pt; b) Efetuar o envio de acordo com os procedimentos 1 — São aprovados os seguintes modelos de impressos indicados no referido portal. destinados ao cumprimento da obrigação declarativa prevista no n.º 1 do artigo 57.º do Código do IRS, que se publicam em 2 — A declaração considera-se apresentada na data em anexo à presente portaria e que dela fazem parte integrante: que é submetida, sob condição de correção de eventuais a) Declaração modelo 3 e respetivas instruções de pre- erros no prazo de 30 dias. enchimento; 3 — Findo o prazo referido no número anterior sem que b) Anexo A — rendimentos do trabalho dependente e de se mostrem corrigidos os erros detetados, a declaração é con- pensões — e respetivas instruções de preenchimento; siderada sem efeito. c) Anexo B — rendimentos empresariais e profissionais Artigo 4.º auferidos por sujeitos passivos abrangidos pelo regime Norma revogatória simplificado ou que tenham praticado atos isolados — e respetivas instruções de preenchimento; 1 — É revogado o artigo 2.º da Portaria n.º 366/2015, d) Anexo C — rendimentos empresariais e profissio- de 16 de outubro. nais auferidos por sujeitos passivos tributados com base 2 — Os modelos aprovados pela portaria referida no na contabilidade organizada — e respetivas instruções de número anterior, bem como as respetivas instruções de preenchimento; preenchimento, mantêm-se em vigor, exceto na parte res- e) Anexo D — imputação de rendimentos de entidades peitante ao modo de cumprimento da obrigação declara- sujeitas ao regime de transparência fiscal e de heranças tiva, devendo, para este efeito, observar-se o disposto no indivisas — e respetivas instruções de preenchimento; artigo anterior. f) Anexo E — rendimentos de capitais — e respetivas Artigo 5.º instruções de preenchimento; Entrada em vigor g) Anexo F — rendimentos prediais — e respetivas instruções de preenchimento; A presente portaria produz efeitos a 1 de janeiro de 2018 h) Anexo G — mais-valias e outros incrementos patri- e entra em vigor no dia seguinte ao da sua publicação. moniais — e respetivas instruções de preenchimento; O Secretário de Estado dos Assuntos Fiscais, António i) Anexo G1 — mais-valias não tributadas — e respe- Manuel Veiga dos Santos Mendonça Mendes, em 29 de tivas instruções de preenchimento; dezembro de 2017. Diário da República, 1.ª série — N.º 249 — 29 de dezembro de 2017 7012-(17) SERVIÇO DE FINANÇAS DA ÁREA ,16758d®(6'(35((1&+,0(172'252672 MODELO EM VIGOR A PARTIR DE JANEIRO DE 2018 R. P. 1 2 ANO DOS RENDIMENTOS DO DOMICÍLIO FISCAL DO(S) SUJEITO(S) PASSIVO(S) MINISTÉRIO DAS FINANÇAS AUTORIDADE TRIBUTÁRIA E ADUANEIRA DECLARAÇÃO DE RENDIMENTOS - IRS Código do Serviço de Finanças '$'(&/$5$d­202'(/2 01 01 2 MODELO 3  3 NOME DO SUJEITO PASSIVO  DEFICIENTE Sujeito Passivo A NIF GRAU F.A. ,1',&$d®(6*(5$,6 01  4 ESTADO CIVIL DO SUJEITO PASSIVO $GHFODUDomRPRGHORGHVWLQDVHjDSUHVHQWDomRDQXDOGRVUHQGLPHQWRVUHVSHLWDQWHVDRDQRDQWHULRUH Casado 01 Unido de facto 02 Solteiro, divorciado ou separado judicialmente 03 Viúvo 04 Separado de facto 05 GH RXWURV HOHPHQWRV LQIRUPDWLYRV UHOHYDQWHV SDUD D GHWHUPLQDomR GD VLWXDomR WULEXWiULD GRV VXMHLWRV SDVVLYRVWDOFRPRVHHQFRQWUDSUHYLVWRQRDUWLJRžGR&yGLJRGR,56 5 OPÇÃO PELA TRIBUTAÇÃO CONJUNTA DOS RENDIMENTOS 2VLPSUHVVRVTXHFRQVWLWXHPDSUHVHQWHGHFODUDomRHQWUDPHPYLJRUQRLQtFLRGRPrVGHMDQHLUR A 1. 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Os DEPENDENTES EM GUARDA CONJUNTA NIF DEFICIENTES GRAU NIF do outro sujeito passivo Integra agregado SP Outro SP Residência Alternada 48(0'(9($35(6(17$5$'(&/$5$d­2 DG1 Sim 01 Não 02 $V SHVVRDV VLQJXODUHV TXH UHVLGDP HP WHUULWyULR SRUWXJXrV TXDQGR HVWDV RX RVGHSHQGHQWHVTXH DG2 Sim 01 Não 02 LQWHJUDPRUHVSHWLYRDJUHJDGRIDPLOLDUWHQKDPDXIHULGRUHQGLPHQWRVVXMHLWRVD,56TXHREULJXHPjVXD DSUHVHQWDomR DUWLJRžGR&yGLJRGR,56  7 ASCENDENTES E COLATERAIS A ASCENDENTES EM COMUNHÃO DE HABITAÇÃO COM O SUJEITO PASSIVO B OUTROS ASCENDENTES E COLATERAIS ATÉ AO 3.º GRAU +DYHQGR FDVDPHQWR RX XQLmR GH IDFWR FDGD XP GRV F{QMXJHV RX GRV XQLGRV GH IDFWR HQWUHJD D VXD NIF DEFICIENTES - GRAU NIF GHFODUDomR GH UHQGLPHQWRV WULEXWDomR VHSDUDGD  D QmR VHU TXH VHMD H[HUFLGDSRUDPERV D RSomR SHOD AS1 AC1 WULEXWDomR FRQMXQWD QRV WHUPRV GR GLVSRVWR QR Qž  GR DUWLJR ž GR &yGLJR GR ,56 FDPSR  GR interessados poderão aceder à informação que lhes diga respeito através da Internet, devendo, caso ainda não possuam, solicitar a respetiva senha e TXDGUR$ FDVRHPTXHDPERVRVF{QMXJHVRXRVXQLGRVGHIDFWRHQWUHJDPXPD~QLFDGHFODUDomR AS2 AC2 +DYHQGR VRFLHGDGH FRQMXJDO QR FDVR GH IDOHFLPHQWR GH XP GRV F{QMXJHV R F{QMXJH VREUHYLYR GHYH 8 RESIDÊNCIA FISCAL SURFHGHUDRFXPSULPHQWRGDVREULJDo}HVGHFODUDWLYDVUHODWLYDVDRDQRGRyELWR DUWLJRžGR&yGLJRGR A RESIDENTES ,56  $VVLP QR DQR GR yELWR GHYH HQWUHJDU XPD GHFODUDomR GH UHQGLPHQWRV SRU FDGD XP GRVVXMHLWRV SDVVLYRVQRFDVRGHWULEXWDomRVHSDUDGDRXGHYHQGRHQWUHJDUXPD~QLFDGHFODUDomRQRFDVRGHRSWDU Continente 01 R. 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Se reside na União Europeia ou no Espaço Económico Europeu indique: SHUWHQoD DDGPLQLVWUDomRQRFDVR GH UHQGLPHQWRV HPSUHVDULDLV FDWHJRULD% FXPSULUDVREULJDo}HV GR Pretende a tributação pelo regime geral 07 ou opta por um dos regimes abaixo indicados 08 IDOHFLGR Opção pelas taxas gerais do art.º 68.º do CIRS - Relativamente aos rendimentos $V SHVVRDV VLQJXODUHV TXH QmR UHVLGLQGR HP WHUULWyULR SRUWXJXrV DTXL REWHQKDP UHQGLPHQWRV 09 não sujeitos a retenção liberatória - art.º 72.º, n.º 9, do CIRS DUWLJRžGR&yGLJRGR,56 QmRVXMHLWRVDUHWHQomRQDIRQWHDWD[DVOLEHUDWyULDV UHQGLPHQWRVSUHGLDLV Opção pelas regras dos residentes - art.º 17.º-A do CIRS 10 Total dos rendimentos 11 . . , HPDLVYDOLDV  obtidos no estrangeiro C RESIDÊNCIA FISCAL PARCIAL 6HPSUHTXHQRPHVPRDQRRVXMHLWRSDVVLYRWHQKDHP3RUWXJDOGRLVHVWDWXWRVGHUHVLGrQFLD UHVLGHQWH Se durante o ano deteve o estatuto de residente e de não residente, Ano Mês Dia Ano Mês Dia HQmRUHVLGHQWH GHYHSURFHGHUjHQWUHJDGHXPDGHFODUDomRGH UHQGLPHQWRVUHODWLYDDFDGDXPGHOHV indique o período a que respeita esta declaração de a VHPSUHMXt]RGDSRVVLELOLGDGHGHGLVSHQVDQRVWHUPRVJHUDLV QžGRDUWLJRžGR&yGLJRGR,56   48(0(67È',63(16$'2'($35(6(17$5$'(&/$5$d­2 (VWmR GLVSHQVDGRV GD DSUHVHQWDomR GD GHFODUDomR PRGHOR  RV VXMHLWRV SDVVLYRV TXH GXUDQWH R DQR 9 REEMBOLSO POR TRANSFERÊNCIA BANCÁRIA 10 NATUREZA DA DECLARAÇÃO DSHQDVWHQKDPDXIHULGRLVRODGDRXFXPXODWLYDPHQWHRVVHJXLQWHVUHQGLPHQWRV DUWLJRžGR&yGLJRGR O Número de Identicação Bancária Internacional (IBAN) deve pertencer ao sujeito passivo A e/ou B ,56  1.ª declaração do ano 01 Declaração de substituição 02 D  5HQGLPHQWRV VXMHLWRV D WD[DV OLEHUDWyULDV TXDQGR QmR VHMDP REMHWR GH RSomR SHOR HQJOREDPHQWRQRVFDVRVHPTXHpOHJDOPHQWHSHUPLWLGR 11 CONSIGNAÇÃO DE 0,5% DO IRS / CONSIGNAÇÃO DO BENEFÍCIO DE 15% DO IVA SUPORTADO E  5HQGLPHQWRV GH WUDEDOKR GHSHQGHQWH RX SHQV}HV GH PRQWDQWH WRWDO LJXDO RX LQIHULRU D ENTIDADES BENEFICIÁRIAS ¼   H HVWHVQmRWHQKDP VLGRVXMHLWRVD UHWHQomR QD IRQWH 7UDWDQGRVH GH SHQV}HV Instituições religiosas (art.º 32.º, n.º 4, da Lei n.º 16/2001, de 22 de junho) GHDOLPHQWRVHQTXDGUiYHLVQRQžGRDUWLJRžGR&yGLJRGR ,56DGLVSHQVDGHHQWUHJD 1101 GDGHFODUDomRVypDSOLFiYHOVHRUHVSHWLYRPRQWDQWHQmRH[FHGHU¼ Instituições particulares de solidariedade social ou pessoas coletivas de utilidade pública (art.º 32.º, n.º 6, da Lei n.º 16/2001, de 22 de junho) NIF IRS IVA )LFDPLJXDOPHQWHGLVSHQVDGRVGHDSUHVHQWDUDGHFODUDomRPRGHORRVVXMHLWRVSDVVLYRVTXHGXUDQWHR Pessoas coletivas de utilidade pública de ns ambientais DQR (art.º 14.º, n.ºs 5 e 7, da Lei n.º 35/98, de 18 de julho) 1102 D  $XILUDPVXEVtGLRVRXVXEYHQo}HVQRkPELWRGD3$&GHPRQWDQWHLQIHULRUDYH]HVRYDORU Instituições culturais com estatuto de utilidade pública GR ,$6 GHVGH TXH VLPXOWDQHDPHQWH DSHQDV DXILUDP RXWURV UHQGLPHQWRV WULEXWDGRV SHODV 1103 (art.º 152.º do CIRS) WD[DV SUHYLVWDV QR DUWLJR ž GR &yGLJR GR ,56 HRX UHQGLPHQWRV GR WUDEDOKR GHSHQGHQWH RXSHQV}HVFXMRPRQWDQWHQmRH[FHGDLVRODGDRXFXPXODWLYDPHQWH¼ 12 ANEXOS Quantidade ANEXOS Quantidade 13 PRAZOS ESPECIAIS 1 Anexo A 8 Anexo G1 E  5HDOL]HP DWRV LVRODGRV GH PRQWDQWH LQIHULRU D  YH]HV R YDORU GR ,$6 GHVGH TXH QmR 01 2 Anexo B 9 Anexo H Prazo especial (n.º 2 do art. 60.º do CIRS) DXILUDP RXWURV UHQGLPHQWRV RX DSHQDV DXILUDP UHQGLPHQWRV WULEXWDGRV SHODV WD[DV Prazo especial (n.º 2 do art. 31.º-A do CIRS) 02 OLEHUDWyULDV 3 Anexo C 10 Anexo I 4 Anexo D 11 Anexo J Prazo especial (n.º 7 do art. 44.º do CIRS) 03 $VVLWXDo}HVGHGLVSHQVDGHGHFODUDomRQmRDEUDQJHPRVVXMHLWRVSDVVLYRVTXH Ano Mês Dia 5 Anexo E 12 Anexo L D  2SWHPSHODWULEXWDomRFRQMXQWD Data do facto que determinou o prazo especial 04 6 Anexo F 13 Outros documentos E  $XILUDP UHQGDV WHPSRUiULDV H YLWDOtFLDV TXH QmR VH GHVWLQHP DR SDJDPHQWR GH SHQV}HV Prazo especial (n.º 3 do art. 60.º do CIRS) 05 7 Anexo G HQTXDGUiYHLVQDVDOtQHDVD E RXF GRQžGRDUWLJRžGR&yGLJRGR,56 14 RESERVADO AOS SERVIÇOS F  $XILUDPUHQGLPHQWRVHPHVSpFLH A declaração de substituição foi entregue dentro do prazo de reclamação graciosa ou de impugnação judicial? 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2VGHILFLHQWHVFRPJUDXGHLQFDSDFLGDGHSHUPDQHQWHLJXDORXVXSHULRUDGHYHPLJXDOPHQWHLQGLFDU 1RFDVRGHGHFODUDUGHVSHVDVFRPRFyGLJRQRTXDGUR&GHYHVHULQGLFDGRR1,)GDHQWLGDGHD R WRWDO GRV UHQGLPHQWRV EUXWRV DXIHULGRV VHQGR D SDUWH GRV UHQGLPHQWRV LVHQWRV FRQVLGHUDGD TXHPIRUDPSDJRVRVSUpPLRVGHVHJXURVQRkPELWRGHSURILVV}HV GHGHVJDVWHUiSLGRRWLWXODUGHVVHV DXWRPDWLFDPHQWHQDOLTXLGDomRGRLPSRVWR SDJDPHQWRVEHPFRPRRVHXYDORU Diário da República, 1.ª série — N.º 249 — 29 de dezembro de 2017 7012-(21) 3DUD HIHLWRV GD LGHQWLILFDomR GD SURILVVmR GH GHVJDVWH UiSLGR QRV WHUPRV GR Qž  GR DUWLJR ž GR 5 OPÇÃO PELA APLICAÇÃO DAS REGRAS DA CATEGORIA A &yGLJRGR,56GHYHPVHUXWLOL]DGRVRVFyGLJRVFRQVWDQWHVGDWDEHODVHJXLQWH A totalidade dos rendimentos auferidos resulta de serviços prestados a uma única entidade? Sim 01 Não 02 Em caso armativo, opta pela tributação segundo as regras estabelecidas para a categoria A? Sim 03 Não 04 &Ï',*26 352),66®(6'('(6*$67(5È3,'2 6 RETENÇÕES NA FONTE E PAGAMENTOS POR CONTA  3UDWLFDQWHVGHVSRUWLYRV Rendimentos sujeitos a retenção Retenções na fonte Pagamentos por conta 601 . . , 602 . . , 603 . . ,  0LQHLURV Identicação das Entidades que Efetuaram as Retenções e Respetivos Valores NIF Valor NIF Valor  3HVFDGRUHV 604 . . , 605 . . , 606 . . , 607 . . ,  608 . . , 609 . . , &DVR DV HQWLGDGHV D TXHP IRUDP SDJRV RV SUpPLRV GH VHJXURV QR kPELWR GH SURILVV}HV GH GHVJDVWH 7 ENCARGOS UiSLGR VH HQFRQWUHP UHJLVWDGDVHP SDtVHV TXHSHUWHQoDPj 8QLmR (XURSHLD RXDR (VSDoR (FRQyPLFR A NATUREZA Rendimentos prossionais, Rendimentos agrícolas, comerciais e industriais silvícolas e pecuários (XURSHXGHYHVHULQGLFDGRRFyGLJRGHVVHSDtVGHDFRUGRFRPDWDEHODTXHVHHQFRQWUDQDSDUWHILQDO Contribuições obrigatórias para regimes de proteção social 701 . . , 702 . . , GDV LQVWUXo}HV GR 5RVWR GD GHFODUDomR EHP FRPR R UHVSHWLYR Q~PHUR GH LGHQWLILFDomR ILVFDO TXDQGR Quotizações para ordens prossionais 703 . . , 704 . . , DSOLFiYHO Despesas de valorização prossional 705 . . , 706 . . ,  Quotizações sindicais 707 . . , 708 . . , Importâncias a que se refere o art.º 27.º do CIRS (prossões de desgaste rápido) 709 . . , 710 . . , 48$'525(1',0(1726'($126$17(5,25(6,1&/8Ë'261248$'52 Custo das mercadorias vendidas e matérias consumidas 711 . . , 712 . . , 2VVXMHLWRVSDVVLYRVTXHWHQKDPDXIHULGRUHQGLPHQWRVGDVFDWHJRULDV$RX+UHODWLYRVDDQRVDQWHULRUHV Gastos previstos no art.º 41.º do CIRS (deduções rendimentos prediais) 713 . . , 714 . . , H FDVR SUHWHQGDP EHQHILFLDU GR GHVDJUDYDPHQWR GH WD[D SUHYLVWR QR DUWLJR ž GR &yGLJR GR ,56 Encargos com viaturas, motos e motociclos 715 . . , 716 . . , GHYHUmR LQGLFDUR 1,)GDHQWLGDGH SDJDGRUD GHVVHV UHQGLPHQWRV RVFyGLJRVGRV UHQGLPHQWRV R WLWXODU Deslocações, viagens e estadas 717 . . , 718 . . , GRVPHVPRVUHVSHWLYRYDORUHRQ~PHURGHDQRVDTXHUHVSHLWDP Despesas de representação 719 . . , 720 . . , (VWHVUHQGLPHQWRVGHYHPVHPSUHVHUGHFODUDGRVQRTXDGUR Outras despesas indispensáveis à formação do rendimento 721 . . , 722 . . , SOMA . . , . . , B IDENTIFICAÇÃO DAS ENTIDADES A QUEM FORAM PAGAS CONTRIBUIÇÕES OBRIGATÓRIAS PARA REGIMES DE PROTEÇÃO SOCIAL NIF DAS ENTIDADES Valor NIF DAS ENTIDADES Valor 751 . . , 752 . . , 753 . . , 754 . . , 755 . . , 756 . . , C IDENTIFICAÇÃO DAS ENTIDADES A QUEM FORAM PAGOS PRÉMIOS DE SEGUROS DE PROFISSÕES DE DESGASTE RÁPIDO Prossão / Código Valor NIF Português País Número scal (UE ou EEE) 761 . . , 762 . . , 763 . . , D IDENTIFICAÇÃO DOS PRÉDIOS COM GASTOS PREVISTOS NO ART.º 41.º DO CIRS Identicação matricial dos prédios Valor Parte Rendimentos prossionais, Rendimentos agrícolas, Freguesia (código) Tipo Artigo Fração/Secção % comerciais e industriais silvícolas e pecuários 771 . . , 772 . . , 8 ALIENAÇÃO E/OU AFETAÇÃO DE DIREITOS REAIS SOBRE BENS IMÓVEIS Indique se no ano a que respeita a declaração: Houve alienação de imóveis ? Sim 01 Não 02 Houve afetação de imóveis a atividade empresarial ou prossional ? Sim 03 Não 04 Se assinalou o campo 01 ou 03 identique os imóveis: Identicação Matricial dos Prédios e Respetivos Valores Parte Art.º 139.º Freguesia (código) Tipo Artigo Fração/Secção Código Valor de venda/afetação Campo Q4 Valor denitivo % do CIRC 801 . . , . . , 802 . . , . . , 803 . . , . . , MAIS-VALIAS - CONCRETIZAÇÃO DO REINVESTIMENTO DO VALOR DE REALIZAÇÃO 9 (VALOR REINVESTIDO NO ANO N) Ativos xos tangíveis Ativos intangíveis Ativos biológicos não consumíveis 901 . . , 902 . . , 903 . . , 904 . . , 905 . . , 906 . . , RENDIMENTOS DA CATEGORIA B 10 PARTES SOCIAIS ADQUIRIDAS AO ABRIGO DO REGIME DE NEUTRALIDADE FISCAL MODELO EM VIGOR A PARTIR DE JANEIRO DE 2018 1 2 ANO DOS RENDIMENTOS R. P. REGIME SIMPLIFICADO / ATO ISOLADO A ALIENAÇÃO DAS PARTES SOCIAIS (Art.º 38.º, n.º 3, do CIRS) OU PERDA DA QUALIDADE DE RESIDENTE (Art.º 10.º-A, n.ºs 1 e 3, do CIRS) MINISTÉRIO DAS FINANÇAS Regime simplicado de tributação 01 AUTORIDADE TRIBUTÁRIA E ADUANEIRA 1 - No ano a que respeita a declaração ocorreu a alienação das partes sociais antes de decorridos 5 anos após a data da entrada de património para a realização do Ato isolado 02 capital da sociedade? DECLARAÇÃO DE RENDIMENTOS - IRS 01 Sim 01 Não 02 2 Prossionais, comerciais e industriais 03 MODELO 3 2 - Se no ano a que respeita a declaração ocorreu a transferência da residência para fora do território português e é detentor de partes sociais abrangidas pelo regime de Anexo B Agrícolas, silvícolas e pecuários 04 neutralidade scal previsto no art.º 38.º do CIRS, indique se à data da alteração da residência decorreram menos de 5 anos desde a data da entrada do património para realização do capital da sociedade: Sim 03 Não 04 3 IDENTIFICAÇÃO DO(S) SUJEITO(S) PASSIVO(S) Se assinalou os campos 01 ou 03 (Sim) deve preencher o quadro B Sujeito passivo A - NIF 01 Sujeito passivo B - NIF 02 B MAIS-VALIAS OU MENOS-VALIAS DAS PARTES SOCIAIS (Art.º 38.º e art.º 10.º-A, n.ºs 1 e 3, do CIRS) Realização Aquisição Número % Capital A IDENTIFICAÇÃO DO TITULAR DO RENDIMENTO Entidade emitente Códigos Ano Mês Valor Ano Mês Valor Despesas e encargos de títulos social 1001 . . , . . , . . , Este anexo respeita à atividade de herança indivisa? Sim 03 Não 04 Se assinalou SIM, indique o NIF da herança indivisa 1002 . . , . . , . . , NIF do titular 05 NIF da herança indivisa 06 1003 . . , . . , . . , SOMA . . , . . , . . , Código da tabela de atividades Código CAE Código CAE C TRANSFERÊNCIA DA RESIDÊNCIA PARA FORA DO TERRITÓRIO PORTUGUÊS art.º 151.º do CIRS (Rendimentos prossionais, comerciais e industriais) (Rendimentos agrícolas, silvícolas e pecuários) 07 08 09 3 - Se assinalou o campo 03 do quadro 10A, indique o local de destino: Estado membro da UE ou do EEE 05 Outro território ou país 06 B POSSUI ESTABELECIMENTO ESTÁVEL? Sim 10 Não 11 4 - Se preencheu o campo 05 e caso o saldo das operações discriminadas no quadro B seja positivo, indique a modalidade de pagamento pretendida: 4 RENDIMENTOS BRUTOS (OBTIDOS EM TERRITÓRIO PORTUGUÊS) 07 Imediato [art.º 10.º-A, n.º 3, al. a), do CIRS] 08 Diferido [art.º 10.º-A, n.º 3, al. b), do CIRS] 09 Fracionado [art.º 10.º-A, n.º 3, al. c), do CIRS] A RENDIMENTOS PROFISSIONAIS, COMERCIAIS E INDUSTRIAIS VALOR Vendas de mercadorias e produtos 401 . . , 11 PREJUÍZOS FISCAIS A DEDUZIR EM CASO DE SUCESSÃO POR MORTE Rendimentos prossionais, Rendimentos agrícolas, Prestações de serviços de atividades hoteleiras e similares, restauração e bebidas - anos 2015 e 2016 402 . . , Ano comerciais e industriais silvícolas e pecuários Prestações de serviços de atividades de restauração e bebidas 415 . . , 1102 1103 . . , 1104 . . , Vericando-se a situação prevista no art.º 37.º Prestações de serviços de atividades hoteleiras e similares 416 do CIRS, identique o autor da sucessão: 1105 1106 . . , 1107 . . , . . , Prestações de serviços de atividades de exploração de estabelecimentos de alojamento local na modalidade de moradia 1108 1109 . . , 1110 . . , ou apartamento 417 . . , Número de Identicação Fiscal 1111 1112 . . , 1113 . . , Rendimento das atividades prossionais especicamente previstas na Tabela do art.º 151.º do CIRS 403 . . , 1101 1114 1115 . . , 1116 . . , Rendimentos de prestações de serviços não previstos nos campos anteriores 404 . . , 12 TRIBUTAÇÃO AUTÓNOMA Propriedade intelectual (não abrangida pelo art.º 58.º do EBF), industrial ou de prestação de informações 405 . . , Despesas não documentadas (art.º 73.º, n.º 1, do CIRS) 1201 . . , Propriedade intelectual (rendimentos abrangidos pelo art.º 58.º do EBF - parte não isenta) 406 . . , Importâncias pagas a não residentes (art.º 73.º, n.º 6, do CIRS) 1202 . . , Saldo positivo das mais e menos-valias e restantes incrementos patrimoniais 407 . . , SOMA . . , Os dados recolhidos são processados automaticamente, destinando-se à prossecução das atribuições legalmente cometidas à administração scal. Os Rendimentos de atividades nanceiras (Códigos CAE iniciados por 64, 65 ou 66) 408 . . , 13 INFORMAÇÕES COMPLEMENTARES Serviços prestados por sócios a sociedades de prossionais do Regime de Transparência Fiscal 409 . . , A IDENTIFICAÇÃO DAS ENTIDADES QUE PAGARAM SUBSÍDIOS Resultado positivo de rendimentos prediais 410 . . , Subsídios destinados Subsídios não destinados à exploração Rendimentos de capitais imputáveis a atividade geradora de rendimentos da Categoria B 411 NIF das entidades à exploração N N-1 N-2 N-3 N-4 . . , Subsídios à exploração 412 . . , . . , . . , . . , . . , . . , . . , Outros subsídios 413 . . , . . , . . , . . , . . , . . , . . , B TOTAL DAS VENDAS / PRESTAÇÕES DE SERVIÇOS E OUTROS RENDIMENTOS Rendimentos da Categoria B não incluídos nos campos anteriores 414 . . , interessados poderão aceder à informação que lhes diga respeito através da Internet, devendo, caso ainda não possuam, solicitar a respetiva senha e Do ano N Do ano N-1 Do ano N-2 SOMA . . , Vendas 1301 . . , 1302 . . , 1303 . . , B RENDIMENTOS AGRÍCOLAS, SILVÍCOLAS E PECUÁRIOS VALOR Prestações de serviços e outros rendimentos 1304 . . , 1305 . . , 1306 . . , Vendas de produtos com exceção das incluídas no campo 457 451 . . , SOMA . . , . . , . . , Prestações de serviços 452 . . , C RENDIMENTOS DE ANOS ANTERIORES INCLUÍDOS NO QUADRO 4 Rendimentos de capitais imputáveis a atividades geradoras de rendimentos da Categoria B, rendimentos da propriedade intelectual, 453 . . , NIF da entidade pagadora Campos do Quadro 4 Rendimentos N.º anos NIF da entidade pagadora Campos do Quadro 4 Rendimentos N.º anos industrial ou prestação de informações, saldo positivo das mais e menos-valias e restantes incrementos patrimoniais Resultado positivo de rendimentos prediais 454 . . , . . , . . , Subsídios à exploração 455 . . , 14 CESSAÇÃO DA ATIVIDADE / NÃO EXERCÍCIO DA ATIVIDADE proceder à sua correção ou aditamento nos termos das leis tributárias. Outros subsídios 456 . . , Ano Mês Dia Cessou a atividade ? Sim 01 Não 02 Em caso armativo indique a data: 03 Rendimentos decorrentes de vendas em explorações silvicolas plurianuais (art.º 59.º-D, n.º 1 do EBF) 457 . . , Rendimentos de atividades agrícolas, silvícolas e pecuárias não incluídos nos campos anteriores 458 . . , No ano a que respeita a declaração ocorreu a transmissão da totalidade do património afeto ao exercício Sim 04 Não 05 de atividade empresarial e prossional para a realização de capital social nos termos do art.º 38.º do CIRS? SOMA . . , Se preencheu o campo 04, identique NIF Português País Número scal (UE ou EEE) C ACRÉSCIMOS AO RENDIMENTO a sociedade beneciária: Acréscimo por não reinvestimento do valor realizado (art.º 31.º, n.º 6, do CIRS) 481 . . , No ano a que respeita a declaração não exerceu atividade nem obteve rendimentos da categoria B 06 SOMA . . , 7012-(22) Diário da República, 1.ª série — N.º 249 — 29 de dezembro de 2017 15 ALOJAMENTO LOCAL - OPÇÃO PELA TRIBUTAÇÃO DE ACORDO COM AS REGRAS ESTABELECIDAS PARA A CATEGORIA F &DPSR   e DVVLQDODGR VH D WRWDOLGDGH GR UHQGLPHQWR GHFODUDGR QR TXDGUR  IRU SURYHQLHQWH GH DWR LVRODGRHDLQGDTXDQGRIRUHPREWLGRVRVJDQKRVUHVXOWDQWHVGDWUDQVPLVVmRRQHURVDTXDOTXHUTXHVHMD 1 - Tendo auferido rendimentos da exploração de estabelecimentos de alojamento local na modalidade de moradia ou apartamento, opta pela tributação de acordo com as regras estabelecidas para a categoria F? Sim 01 Não 02 RVHXWtWXORGHSDUWHVGHFDSLWDOUHFHELGDVHPFRQWUDSDUWLGDGDWUDQVPLVVmRGDWRWDOLGDGHGRSDWULPyQLR 2 - Se assinalou o campo 01 (Sim), preencha os quadros 15.1 a 15.3: DIHWR DR H[HUFtFLR GH XPD DWLYLGDGH HPSUHVDULDO H SURILVVLRQDO TXDQGR WHQKDP GHFRUULGR PHQRV GH DQRVDSyVDGDWDGDWUDQVPLVVmRGRSDWULPyQLR DUWLJRžQžHDUWLJRž$QRVHDPERVGR 15.1 RENDIMENTOS OBTIDOS &yGLJRGR,56  Identicação matricial dos prédios Rendimento &DPSRVH'HYHVHUDVVLQDODGRRFDPSRFRUUHVSRQGHQWHjQDWXUH]DGRVUHQGLPHQWRVGHFODUDGRV Freguesia (código) Tipo Artigo Fração 6H R WLWXODU GRV UHQGLPHQWRV H[HUFHU VLPXOWDQHDPHQWH DV DWLYLGDGHV DJUXSDGDV QRV FDPSRV  H  15001 . . , GHYHUi DVVLQDODU RV GRLV FDPSRV LGHQWLILFDQGR DV DWLYLGDGHV DWUDYpV GRV UHVSHWLYRV FyGLJRV QRV 15002 FDPSRVHGRTXDGUR$ . . , 15003 . . ,  15004 . . , 48$'52,'(17,),&$d­2'2 6 68-(,72 6 3$66,92 6  15005 . . , $LGHQWLILFDomRGRVVXMHLWRVSDVVLYRV FDPSRVH GHYHUHVSHLWDUDSRVLomRDVVXPLGDSDUDFDGDXP 15006 . . , QRVTXDGURVH$ QRFDVRGHRSomRSHODWULEXWDomRFRQMXQWD GRURVWRGDGHFODUDomRPRGHOR SOMA . . ,  15.2 GASTOS SUPORTADOS E PAGOS Conservação e Imposto municipal 48$'52$,'(17,),&$d­2'27,78/$5'265(1',0(1726 Campo Q15.1 Condomínio Imposto do selo Taxas autárquicas Outros manutenção sobre imóveis 15101 . . , . . , . . , . . , . . , . . , &DPSR   'HVWLQDVH j LGHQWLILFDomR ILVFDO GR WLWXODU GRV UHQGLPHQWRV GHFODUDGRV VXMHLWR SDVVLYR $ 15102 VXMHLWRSDVVLYR%RXGHSHQGHQWH  . . , . . , . . , . . , . . , . . , 15103 . . , . . , . . , . . , . . , . . , &DPSReUHVHUYDGRjLGHQWLILFDomRGDKHUDQoDLQGLYLVDIHLWDDWUDYpVGDLQGLFDomRGR1,)TXHOKHIRL SOMA DWULEXtGRTXDQGRIRUDVVLQDODGRRFDPSRQmRGHYHQGRQHVWHFDVRVHUSUHHQFKLGRRFDPSR . . , . . , . . , . . , . . , . . , 15.3 INFORMAÇÃO COMPLEMENTAR &DPSR'HYHVHULQVFULWRRFyGLJRGD7DEHODGH$WLYLGDGHVSUHYLVWDQRDUWLJRžGR&yGLJRGR,56 A IDENTIFICAÇÃO DOS IMÓVEIS RECUPERADOS OU OBJETO DE AÇÕES DE REABILITAÇÃO SXEOLFDGD SHOD 3RUWDULD Qž  GH  GH DJRVWR FRUUHVSRQGHQWH j DWLYLGDGH H[HUFLGD &DVR VH WUDWHGHDWLYLGDGHQmRSUHYLVWDQHVVD7DEHODGHYHVHUSUHHQFKLGRRFDPSRRXFRPDLQGLFDomRGR Mencione os campos do quadro 15.1 respeitantes a imóveis recuperados ou objeto de ações de reabilitação com comprovação emitida por entidade competente, nos termos dos n.os 6 e 23 do art.º 71.º do EBF: &yGLJR&$(TXHOKHFRUUHVSRQGD 01 02 03 04 05 3RGHP VHU VLPXOWDQHDPHQWH SUHHQFKLGRV RV FDPSRV   H  VH IRUHP H[HUFLGDV SHOR WLWXODU GRV UHQGLPHQWRVDVGLIHUHQWHVDWLYLGDGHVQHOHVUHIHULGDV B OPÇÃO PELO ENGLOBAMENTO  1 - Opta pelo englobamento dos rendimentos indicados no quadro 15.1? Sim 01 Não 02 48$'52%(67$%(/(&,0(172(67È9(/ 16 DEDUÇÃO À COLETA – ADICIONAL AO IMPOSTO MUNICIPAL SOBRE IMÓVEIS [alínea l) do n.º 1 do art.º 78.º do CIRS] (VWH TXDGUR GHYH VHU SUHHQFKLGR SRU VXMHLWRV SDVVLYRV QmR UHVLGHQWHV HP WHUULWyULR SRUWXJXrV RV 1 - Se no ano a que respeita a declaração foi liquidado Adicional ao IMI relativamente a imóveis que originaram rendimentos obtidos no âmbito de atividades de arrendamento ou hospedagem, indique: TXDLV GHYHPLQGLFDU QRV FDPSRV  H  VH D DWLYLGDGHp H[HUFLGD RX QmR DWUDYpV GH HVWDEHOHFLPHQWR Identicação matricial dos prédios HVWiYHOSDUDHIHLWRVGDDSOLFDomRGDWD[DHVSHFLDOSUHYLVWDQDDOtQHDD GRQžGRDUWLJRžGR&yGLJR Valor Patrimonial Tributário GR,56 Freguesia (código) Tipo Artigo Fração 16001 . . ,  16002 . . , 48$'525(1',0(1726%587262%7,'26(07(55,7Ï5,232578*8Ç6 SOMA . . , 'HYHPVHUGHFODUDGRVRVUHQGLPHQWRVEUXWRVTXHUVHMDPSURYHQLHQWHVGHDWRVLVRODGRVGRVJDQKRVD 2 - Valor total da liquidação do Adicional ao IMI 16101 . . , TXH VH UHIHUH R Qž  GR DUWLJR ž GR 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FyGLJR FRPSRVWR SRU VHLV GtJLWRV (VWH FyGLJR FRQVWD QRV 'RFXPHQWRV GH &REUDQoD GR ,PSRVWR 1HQWLGDGH%¼ 0XQLFLSDOVREUH,PyYHLV 1HQWLGDGH&¼  $LGHQWLILFDomRGRWLSRGHSUpGLRGHYHHIHWXDUVHDWUDYpVGDLQVFULomRGDOHWUD88UEDQR 1HQWLGDGH%¼  $LGHQWLILFDomRGRDUWLJRGHYHHIHWXDUVHDWUDYpVGDLQVFULomRGRUHVSHWLYRQ~PHUR   1D FROXQDGHVWLQDGD j LGHQWLILFDomR GDIUDomR QmRSRGHVHULQGLFDGD SRUFDGD FDPSRPDLV 2SUHHQFKLPHQWRGRTXDGUR$GHYHVHUHIHWXDGRGDVHJXLQWHIRUPD GR TXH XPD IUDomR PHVPR TXH UHVSHLWHP DR PHVPR DUWLJR PDWULFLDO GHYHQGR QHVWH FDVR SURFHGHUVHjVXDGLVFULPLQDomRLQGLFDQGRSRUFDGDIUDomRRYDORUGRVUHQGLPHQWRVTXHOKHp  LPSXWiYHO ,'(17,),&$d­2'$6(17,'$'(648(3$*$5$068%6Ë',26  48$'52±*$6726683257$'26(3$*26 6XEVtGLRVQmRGHVWLQDGRVjH[SORUDomR 6XEVtGLRVGHVWLQDGRV  1,)GDVHQWLGDGHV jH[SORUDomR  1HVWH TXDGUR GHYHP VHU GHFODUDGRV RV JDVWRV HIHWLYDPHQWH VXSRUWDGRV H SDJRV QR DQR SHOR VXMHLWR 1 1 1 1 1 SDVVLYR QRV WHUPRV GR DUWLJR ž GR &yGLJR GR ,56 QRPHDGDPHQWH RV TXH GLJDP UHVSHLWR D FRQVHUYDomR H PDQXWHQomR GR SUpGLR D GHVSHVDV GH FRQGRPtQLR D LPSRVWRV H D WD[DV DXWiUTXLFDV $       2YDORUGR,PSRVWR0XQLFLSDOVREUH,PyYHLVDPHQFLRQDUpRTXH IRLSDJRQRDQRDTXHRVUHQGLPHQWRV $       UHVSHLWDP &DVRRVUHQGLPHQWRVGHH[SORUDomRGHHVWDEHOHFLPHQWRVGHDORMDPHQWRORFDOQDPRGDOLGDGHGHPRUDGLD '       RXDSDUWDPHQWRWHQKDPVLGRJHUDGRVSRUXPDSDUWHGRSUpGLRVXVFHWtYHOGHXWLOL]DomRLQGHSHQGHQWHRV HQFDUJRV D GHGX]LU VmR LPSXWDGRV GH DFRUGR FRP R UHVSHWLYR YDORU SDWULPRQLDO WULEXWiULR RX QD IDOWD %       GHVWHQDSURSRUomRGDiUHDXWLOL]iYHOGHWDOSDUWHQDiUHDWRWDOXWLOL]iYHOGRSUpGLR &       1RV WHUPRV GR Qž  GR DUWLJR ž GR &yGLJR GR ,56 QmR VmR FRQVLGHUDGRV RV JDVWRV GH QDWXUH]D ILQDQFHLUDRVUHODWLYRVDGHSUHFLDo}HVHRVUHODWLYRVDPRELOLiULRHOHWURGRPpVWLFRVHDUWLJRVGHFRQIRUWR Diário da República, 1.ª série — N.º 249 — 29 de dezembro de 2017 7012-(25) RXGHFRUDomREHPFRPRRDGLFLRQDODRLPSRVWRPXQLFLSDOVREUHLPyYHLV $,0, SHORTXHQmRGHYHPVHU RENDIMENTOS DA CATEGORIA B MODELO EM VIGOR A PARTIR DE JANEIRO DE 2018 R. P. 1 2 ANO DOS RENDIMENTOS GHFODUDGRV MINISTÉRIO DAS FINANÇAS REGIME CONTABILIDADE ORGANIZADA AUTORIDADE TRIBUTÁRIA E ADUANEIRA Pro¿ssionais, Comerciais e Industriais 01  DECLARAÇÃO DE RENDIMENTOS - IRS 01 2 MODELO 3 Agrícolas, Silvícolas e Pecuários 02 48$'52±,1)250$d­2&203/(0(17$5 Anexo C 3 IDENTIFICAÇÃO DO(S) SUJEITO(S) PASSIVO(S) 48$'52 $ ± ,'(17,),&$d­2 '26 ,0Ï9(,6 5(&83(5$'26 28 2%-(72 '( $d®(6 '( 5($%,/,7$d­2 Sujeito passivo A - NIF 01 Sujeito passivo B - NIF 02 A IDENTIFICAÇÃO DO TITULAR DO RENDIMENTO  Este anexo respeita à atividade de herança indivisa? Sim 03 Não 04 Se assinalou SIM, indique o NIF da herança indivisa 'HYHPVHULGHQWLILFDGRVQRVFDPSRVDDWUDYpVGDLQGLFDomRGRVFDPSRVGRTXDGURRVLPyYHLV NIF do titular 05 NIF da herança indivisa 06 TXH JHUDUDP RV UHQGLPHQWRV VLWXDGRV HP iUHD GH UHDELOLWDomR XUEDQD UHFXSHUDGRV QRV WHUPRV GDV Código da tabela de atividades Código CAE Código CAE UHVSHWLYDV HVWUDWpJLDV GH UHDELOLWDomR RX SDVVtYHLV GH DWXDOL]DomR IDVHDGD GDV UHQGDV QRV WHUPRV GRV art.º 151.º do CIRS (Rendimentos pro¿ssionais,comerciais e industriais) (Rendimentos agrícolas, silvícolas e pecuários) 07 08 09 DUWLJRV ž H VHJXLQWHV GR 1RYR 5HJLPH GR $UUHQGDPHQWR 8UEDQR TXH VHMDP REMHWR GH Do}HV GH UHDELOLWDomR>DOtQHDVD HE GRQžGRDUWLJRžGR(VWDWXWRGRV%HQHItFLRV)LVFDLV@ B POSSUI ESTABELECIMENTO ESTÁVEL? Sim 10 Não 11 4 APURAMENTO DO LUCRO TRIBUTÁVEL (Obtido em Território Português)  RESULTADO LÍQUIDO DO PERÍODO 401 . . , 48$'52%±23d­23(/2(1*/2%$0(172 Variações patrimoniais positivas não reÀetidas no resultado líquido do período (art.o 21.o do CIRC) e quota-parte do subsídio respeitante a ativos não correntes, não depreciáveis/não amortizáveis [art.º 22.º, n.º 1, al. b) a al. d), do CIRC] 402 . . ,  Variações patrimoniais positivas (regime transitório previsto no art.º 5.º, n.os 1, 5 e 6, do DL n.º 159/2009, de 13/7) 403 . . , 2V UHQGLPHQWRV GH H[SORUDomR GH HVWDEHOHFLPHQWRV GH DORMDPHQWR ORFDO QD PRGDOLGDGH GH PRUDGLD RX Variações patrimoniais negativas não reÀetidas no resultado líquido do período (art.o 24.o do CIRC) 404 . . , DSDUWDPHQWR UHODWLYDPHQWH DRV TXDLV WHQKD VLGR H[HUFLGD D RSomR GH WULEXWDomR SHODV UHJUDV Variações patrimoniais negativas (regime transitório previsto no art.o 5.o, n.os 1, 5 e 6, do DL n.º 159/2009, de 13/7) 405 . . , HVWDEHOHFLGDVSDUDDFDWHJRULD)VmRWULEXWDGRVjWD[DDXWyQRPDGHQRVWHUPRVGRDUWLJRžGR Alteração do regime ¿scal dos contratos de construção (correções positivas) 406 . . , &yGLJRGR,56 Alteração do regime ¿scal dos contratos de construção (correções negativas) 407 . . , 3RUpP SRGHP RV UHVSHWLYRV WLWXODUHV UHVLGHQWHV HP WHUULWyULR SRUWXJXrV RSWDU SHOR HQJOREDPHQWR GRV SOMA (campos 401 + 402 + 403 - 404 - 405 + 406 - 407) 408 . . , PHVPRVDVVLQDODQGRRFDPSRGHVWHTXDGURILFDQGRDVVLPVXMHLWRVDWULEXWDomRSHODVWD[DVJHUDLV Correções relativas a períodos de tributação anteriores (art.o 18.o, n.º 2, do CIRC) 409 . . , GRDUWLJRžGR&yGLJRGR,56 Vendas e prestações de serviços com pagamento diferido: diferença entre a quantia nominal da contraprestação e o justo valor (art.o 18.o, n. 5, do CIRC) o 410 . . ,  Gastos referentes a inventários e a fornecimentos e serviços externos com pagamento diferido: gastos de juros (art.o 18.º, n.º 5, do CIRC) 411 . . , 48$'52  ± '('8d­2 ¬ &2/(7$  $',&,21$/ $2 ,032672 081,&,3$/ 62%5( ,0Ï9(,6 Ajustamentos não dedutíveis decorrentes da aplicação do justo valor (art.o 18.o, n.o 9, do CIRC) 412 . . , ΀DOtQHDO GRQžGRDUWLJRžGR&yGLJRGR,56@ Provisões não dedutíveis ou para além dos limites legais (art.os 19.º, n.º 4 e 39.º, do CIRC) e perdas por imparidade ¿scalmente não dedutíveis de ativos ¿nanceiros 413 . . , Os dados recolhidos são processados automaticamente, destinando-se à prossecução das atribuições legalmente cometidas à administração ¿scal. IRS, incluindo as tributações autónomas, e outros impostos que direta ou indiretamente incidam sobre os lucros [art.o 23.o-A, n.o 1, al. a),  do CIRC] 414 . . , Adicional ao IMI (n.º 2 do art.º 135.º-J do Código do IMI) 472 . . , (VWH TXDGUR GHVWLQDVH j LGHQWLILFDomR GRV SUpGLRV XUEDQRV GH TXH R VXMHLWR SDVVLYR VHMD WLWXODU TXH Despesas não documentadas [art.º 23.º-A, n.º 1, al. b), do CIRC] 415 . . , WHQKDP JHUDGR UHQGLPHQWRV QR kPELWR GH DWLYLGDGH GH DUUHQGDPHQWR RX KRVSHGDJHP H VREUH RV Encargos evidenciados em documentos emitidos por sujeitos passivos com NIF inexistente ou inválido ou por sujeitos passivos cessados PHVPRVWHQKDLQFLGLGRR$,0, o¿ciosamente [art.º 23.º-A, n.º 1, al. c), do CIRC] 416 . . , Despesas ilícitas [art.º 23.º-A, n.º 1, al. d), do CIRC] 417 . . ,  A ACRESCER Multas, coimas e demais encargos, incluindo juros compensatórios e moratórios, pela prática de infrações [art.º 23.º-A, n.º 1, al. e), do CIRC] 418 . . , Os interessados poderão aceder à informação que lhes diga respeito através da Internet, devendo, caso ainda não possuam, olicitar a respetiva senha 3DUD SUHHQFKLPHQWR GHVWH TXDGUR GHYH WHU HP DWHQomR D LQIRUPDomR FRQVWDQWH GD 'HPRQVWUDomR GH Impostos, taxas e outros tributos que incidam sobre terceiros que o sujeito passivo não esteja legalmente autorizado a suportar [art.º 23.º-A, n.º 1, al. f), do CIRC] 419 . . , /LTXLGDomRGR$,0, Indemnizações por eventos seguráveis [art.º 23.º-A, n.º 1, al. g), do CIRC] 420 . . ,  Ajudas de custo e encargos com compensação pela deslocação em viatura própria do trabalhador [art.º 23.º-A, n.º 1, al. h), do CIRC] 421 . . , (P FDGD OLQKD GHYHUi VHU LQVFULWR DSHQDV XP SUpGLR REVHUYDQGRVH R VHJXLQWH TXDQWR j VXD Encargos não devidamente documentados [art.º 23.º-A, n.º 1, al. c), do CIRC] 422 . . , LGHQWLILFDomRPDWULFLDO Encargos com o aluguer de viaturas sem condutor [art.º 23.º-A, n.º 1, al. l), do CIRC] 423 . . ,  $ LGHQWLILFDomR GD IUHJXHVLD GHYH VHU HIHWXDGD DWUDYpV GD LQVFULomR GR UHVSHWLYR FyGLJR Encargos com combustíveis [art.º 23.º-A, n.º 1, al. j), do CIRC] 424 . . , e proceder à sua correção ou aditamento nos termos das leis tributárias. FRPSRVWR SRU VHLV GtJLWRV (VWH FyGLJR FRQVWD QRV 'RFXPHQWRV GH &REUDQoD GR ,PSRVWR Encargos relativos a barcos de recreio e aeronaves de passageiros [art.º 23.º-A, n.º 1, al. k), do CIRC] 425 . . , 0XQLFLSDOVREUH,PyYHLV Importâncias pagas ou devidas a entidades não residentes sujeitas a um regime ¿scal privilegiado [art.º 23.º-A, n.º 1, al. r) e n.º 7, do CIRC] 426 . . , Perdas por imparidade em inventários para além dos limites legais (art.º 28.º do CIRC) e em créditos não ¿scalmente dedutíveis ou  $LGHQWLILFDomRGRWLSRGHSUpGLRGHYHHIHWXDUVHDWUDYpVGDLQVFULomRGDOHWUD88UEDQR para além dos limites legais (art.os 28.º-A 28.º-C do CIRC) 427 . . , Perdas por imparidade de ativos não correntes (art.º 31.º-B do CIRC) e depreciações e amortizações (art.º 34.º, n.º 1, do CIRC), não aceites como gastos 428 . . ,  $LGHQWLILFDomRGRDUWLJRGHYHHIHWXDUVHDWUDYpVGDLQVFULomRGRUHVSHWLYRQ~PHUR 40% do aumento das depreciações dos ativos ¿xos tangíveis em resultado de reavaliação ¿scal (art.º 15.º, n.º 2, do DR n.º 25/2009, de 14/9) 429 . . ,  1DFROXQDGHVWLQDGDjLGHQWLILFDomRGDIUDomRQmRSRGHVHULQGLFDGDSRUFDGDFDPSRPDLV Créditos incobráveis não aceites como gastos (art.º 41.º do CIRC) 430 . . , GR TXHXPD IUDomR PHVPRTXH UHVSHLWHP DRPHVPR DUWLJR PDWULFLDO GHYHQGR QHVWH FDVR SURFHGHUVHjVXDGLVFULPLQDomRLQGLFDQGRSRUFDGDIUDomRRYDORUGRVUHQGLPHQWRVTXHOKHp LPSXWiYHO  1DFROXQD³9DORU3DWULPRQLDO7ULEXWiULR´GHYHVHULQGLFDGRRYDORUSDWULPRQLDOWULEXWiULRFRUUHVSRQGHQWH DRSUpGLRLGHQWLILFDGR 4 APURAMENTO DO LUCRO TRIBUTÁVEL (Obtido em Território Português) (continuação)  Realizações de utilidade social não dedutíveis (art.º 43.º do CIRC) 431 . . , 1R³FDPSR´GHYHVHULQGLFDGRRYDORUWRWDOGRLPSRVWRDSXUDGRQDOLTXLGDomRGR$,0,DRVXMHLWR Menos-valias contabilísticas 432 . . , SDVVLYR Mais-valia ¿scal resultante de mudanças no modelo de valorização [art.º 46.º, n.º 5, al. b), do CIRC] 433 . . , Diferença positiva entre as mais e as menos-valias ¿scais sem intenção de reinvestimento (art.º 46.º do CIRC) 434 . . ,  50% da diferença positiva entre as mais e as menos-valias ¿scais com intenção expressa de reinvestimento (art.º 48.º, n.º 1, do CIRC) 435 . . , 1R³FDPSR´GHYHVHULQGLFDGRRYDORUWULEXWiYHOWRWDOGHWRGRVRVSUpGLRVXUEDQRVVREUHRVTXDLV Acréscimos por não reinvestimento ou pela não manutenção dos ativos na titularidade do adquirente (art.º 48.º, n.º 6, do CIRC) 436 . . , LQFLGLXDOLTXLGDomRGR$,0,HIHWXDGDDRVXMHLWRSDVVLYR Diferença positiva entre o valor patrimonial tributário de¿nitivo do imóvel e o valor constante do contrato (art.º 31.º-A do CIRS) 437 . . , Donativos não previstos ou além dos limites legais (art. 62.º, 62.º-A, 62.º-B e 63.º do EBF) os 438 . . , Ajustamentos decorrentes da alteração do regime de tributação (art.º 3.º, n.º 8, do CIRS) 439 . . , Encargos não dedutíveis (art. 33.º do CIRS) 440 . . , ([HPSORGHSUHHQFKLPHQWR 441 . . ,  SOMA (campos 408 a 441 + 472) 442 . . , '(021675$d­2/,48,'$d­2GR$,0, Despesas ou encargos de projeção económica plurianual contabilizados como gasto na vigência do POC e ainda não aceites ¿ calmente [art.º 22.º, al. f), do DR n.º 25/2009, de 14/9] 443 . . ,  Correções relativas a períodos de tributação anteriores (art.º 18.º, n.º 2, do CIRC) 444 . . , Vendas e prestações de serviços com pagamento diferido: crédito de juros (art.º 18.º, n.º 5, do CIRC) 445 . . , 9DORU7ULEXWiYHO7RWDO 97  ¼   Gastos referentes a inventários e a fornecimentos e serviços externos com pagamento diferido: diferença entre a quantia nominal da contraprestação e o justo valor (art.º 18.º, n.º 5, do CIRC) 446 . . , Ajustamentos não tributáveis decorrentes da aplicação do justo valor (art.º 18.º, n.º 9, do CIRC) 447 . . , 'HGXomR DUWžž&Qž&,0,   Reversão de perdas por imparidade tributadas (art. 28. , n. 3 e 28.º-A, n.º 3, do CIRC) os o o 448 . . ,  Depreciações e amortizações tributadas em períodos de tributação anteriores (art.º 20.º do DR n.º 25/2009, de 14/9) 449 . . , Perdas por imparidade tributadas em períodos de tributação anteriores (art.os 28.º, 28.º-A, n.º 1 e 31.º-B, n.º 7, do CIRC) 450 . . , 9$/25 Reversão de provisões tributadas (art.os 19.º, n.º 4 e 39.º, n.º 4, do CIRC) 451 . . , /,48,'$d­2 7$;$ ,032672 ¼  75,%87È9(/ ¼  Restituição de impostos não dedutíveis e excesso da estimativa para impostos 452 . . , A DEDUZIR Gasto ¿scal relativo a ativos intangíveis, propriedades de investimento e ativos biológicos não consumíveis (art.º 45.º-A $UWLJRž)Qž&,0,    do CIRC) 453 . . , Mais-valias contabilísticas 454 . . , 50% da menos-valia ¿scal resultante de mudanças no modelo de valorização [art.o 46.o, n.º 5, al. b) e ex-art.o 45.o, n.º 3, parte ¿nal, do CIRC] e 50% da dife- $UWLJRž)Qž&,0,    rença negativa entre as mais e as menos-valias ¿scais de partes de capital ou outras componentes do capital próprio (ex-art.º 45.º, n.º 3, 1.ª parte, do CIRC) 455 . . , Diferença negativa entre as mais e as menos-valias ¿scais (art.º 46.º do CIRC) 456 . . , 9$/25$385$'2  50% dos rendimentos de patentes e outros direitos de propriedade industrial (art.º 50.º-A do CIRC) 457 . . , Correção pelo adquirente do imóvel quando adota o valor patrimonial tributário de¿nitivo para a determinação do resultado 458 . . ,  tributável na respetiva transmissão [art.º 64.º, n.º 3, al. b), do CIRC] Rendimentos auferidos por titulares de¿cientes - parte isenta (art.º 56.º-A do CIRS) 459 . . ,  Rendimentos da propriedade intelectual - parte isenta (art.º 58.º do EBF) 460 . . , ±35((1&+,0(172'248$'52 Benefícios para a criação de emprego (majoração - art.º 19.º do EBF) 461 . . ,  Benefícios com despesas de certi¿cação biológica de explorações (majoração - art.º 59.º-E do EBF) 473 . . , Rendimentos obtidos fora do território português líquidos do imposto pago no estrangeiro (ver instruções) 462 . . ,  ,GHQWLILFDomR PDWULFLDO GRV SUpGLRV TXH 9DORU 3DWULPRQLDO Atualização dos encargos plurianuais de explorações silvícolas (art.º 34.º do CIRS) 463 . . , RULJLQDUDPUHQGLPHQWRV  7ULEXWiULR Ajustamentos decorrentes da alteração do regime de tributação (art.º 3.º, n.º 8, do CIRS) 464 . . ,  Dupla tributação económica (art.º 39.º-A do CIRS) 465 . . , ;;<<::8  Outros benefícios ¿scais 466 . . ,  ;;<<::8$  467 . . , SOMA (campos 443 a 467 + 473) 468 . . , 727$/  PREJUÍZO FISCAL (Se 468 > 442) 469 . . , LUCRO TRIBUTÁVEL (Se 442 • 468) 470 . . , ±9DORUWRWDOGDOLTXLGDomRGR$GLFLRQDODR,0,   A RENDIMENTOS DA PROPRIEDADE INTELECTUAL  ± 9DORU WULEXWiYHO WRWDO GRV SUpGLRV GH TXH p SURSULHWiULR H VREUHRVTXDLVLQFLGLXR$GLFLRQDODR,0,   Se preencheu o campo 460, indique a totalidade dos rendimentos da propriedade intelectual abrangidos pelo 471 . . , art.º 58.º do EBF (parte isenta e parte não isenta) 7012-(26) Diário da República, 1.ª série — N.º 249 — 29 de dezembro de 2017 5 DISCRIMINAÇÃO POR ATIVIDADES 13 ALOJAMENTO LOCAL - OPÇÃO PELA TRIBUTAÇÃO DE ACORDO COM AS REGRAS ESTABELECIDAS PARA A CATEGORIA F PREJUIZO FISCAL LUCRO TRIBUTÁVEL 1 - Tendo auferido rendimentos da exploração de estabelecimentos de alojamento local na modalidade de moradia ou apartamento, Sim 01 Não 02 opta pela tributação de acordo com as regras estabelecidas para a categoria F? ATIVIDADES PROFISSIONAIS, COMERCIAIS E INDUSTRIAIS COM EXCEÇÃO DA 2 - Se assinalou o campo 01 (Sim), preencha os quadros 13.1 a 13.3: ATIVIDADE DE EXPLORAÇÃO DE ESTABELECIMENTOS DE ALOJAMENTO 502 LOCAL NA MODALIDADE DE MORADIA OU APARTAMENTO 501 . . , . . , 13.1 RENDIMENTOS OBTIDOS ATIVIDADE DE EXPLORAÇÃO DE ESTABELECIMENTOS DE ALOJAMENTO LOCAL NA MODALIDADE DE MORADIA OU APARTAMENTO 509 . . , 510 . . , Identi¿cação matricial dos prédios Rendimento Freguesia (código) Tipo Artigo Fração ATIVIDADES FINANCEIRAS (CÓDIGOS CAE 65, 66 OU 67) 503 . . , 504 . . , 13001 . . , ATIVIDADES AGRÍCOLAS, SILVÍCOLAS E PECUÁRIAS 505 . . , 506 . . , 13002 . . , A 13003 . . , 1 - Se preencheu o campo 506 e nele estão incluídos rendimentos de explorações silvícolas plurianuais, indique relativamente a estas explorações (art.º 59.º-D, n.º 1, do EBF): 13004 . . , Lucro tributável (explorações 13005 . . , N.º de anos ou fração a que respeitam os gastos imputados 507 silvícolas plurianuais) 508 . . , 13006 . . , 2 - Se preencheu o campo 502 e nele estão incluídos rendimentos obtidos no âmbito de actividades de arrendamento ou hospedagem, indique: SOMA . . , Lucro tributável imputável a esses rendimentos 511 . . , 13.2 GASTOS SUPORTADOS E PAGOS Campo Q13.1 Conservação e Condomínio Imposto municipal Imposto do selo Taxas autárquicas Outros 6 RETENÇÕES NA FONTE E PAGAMENTOS POR CONTA manutenção sobre imóveis 13101 . . , . . , . . , . . , . . , . . , Rendimentos sujeitos a retenção Retenções na fonte Pagamentos por conta Crédito ¿scal ao investimento (DR Reg. n.º 6/2007/M) 13102 . . , . . , . . , . . , . . , . . , 601 . . , 602 . . , 603 . . , 604 . . , 13103 . . , . . , . . , . . , . . , . . , IDENTIFICAÇÃO DAS ENTIDADES QUE EFETUARAM AS RETENÇÕES E RESPETIVOS VALORES SOMA . . , . . , . . , . . , . . , . . , VALOR VALOR NIF 605 . . , NIF 606 . . , 13.3 INFORMAÇÃO COMPLEMENTAR A IDENTIFICAÇÃO DOS IMÓVEIS RECUPERADOS OU OBJETO DE AÇÕES DE REABILITAÇÃO NIF 607 . . , NIF 608 . . , Mencione os campos do quadro 13.1 respeitantes a imóveis recuperados ou objeto de ações de reabilitação com comprovação emitida por entidade competente, nos termos NIF 609 . . , NIF 610 . . , dos n.os 6 e 23 do art.º 71.º do EBF: 01 02 03 04 05 NIF 611 . . , NIF 612 . . , NIF 613 . . , NIF 614 . . , B OPÇÃO PELO ENGLOBAMENTO NIF 615 . . , NIF 616 . . , 1 - Opta pelo englobamento dos rendimentos indicados no quadro 13.1? Sim 01 Não 02 7 ALIENAÇÃO E/OU AFETAÇÃO DE DIREITOS REAIS SOBRE BENS IMÓVEIS 14 DEDUÇÃO À COLETA – ADICIONAL AO IMPOSTO MUNICIPAL SOBRE IMÓVEIS [alínea l) do n.º 1 do art.º 78.º do CIRS] 1 - Se no ano a que respeita a declaração foi liquidado Adicional ao IMI relativamente a imóveis que originaram rendimentos obtidos no âmbito de atividades de arrendamento ou hospedagem, indique: Houve alienação de imóveis ? Sim 01 Não 02 Houve afetação de imóveis ? Sim 03 Não 04 Identi¿cação matricial dos prédios Se assinalou o campo 01 ou 03 identi¿que os imóveis Valor Patrimonial Tributário Freguesia (código) Tipo Artigo Fração IDENTIFICAÇÃO MATRICIAL DOS PRÉDIOS E RESPETIVOS VALORES Parte Art.º 139.º 14001 . . , Freguesia (código) Tipo Artigo Fração/Secção Código Valor de venda/afetação Valor de¿nitivo % do CIRC 14002 . . , 701 . . , . . , SOMA . . , 702 . . , . . , 2 - Valor total da liquidação do Adicional ao IMI 14101 . . , 703 . . , . . , 3 - Valor tributável total de todos os prédios urbanos de que é proprietário e sobre os quais incidiu o Adicional ao IMI 14102 . . , 8 MAIS-VALIAS - CONCRETIZAÇÃO DO REINVESTIMENTO DO VALOR DE REALIZAÇÃO 15 IDENTIFICAÇÃO DO CONTABILISTA CERTIFICADO Intenção de Reinvestimento Concretização do Reinvestimento NÚMERO DE IDENTIFICAÇÃO FISCAL Saldo entre as mais Valor da Realização e as menos-valias Valor no ano N-1 Valor no ano N 15001 Ativos ¿xos tangíveis 801 . . , 802 . . , 803 . . , 804 . . , Ativos intangíveis 805 . . , 806 . . , 807 . . , 808 . . , Ativos biológicos não consumíveis 809 . . , 810 . . , 811 . . , 812 . . , 9 PREJUÍZOS FISCAIS A DEDUZIR EM CASO DE SUCESSÃO POR MORTE Ano Rendimentos Pro¿ssionais, Rendimentos Agrícolas, Comerciais e Industriais Silvícolas e Pecuários VERIFICANDO-SE A SITUAÇÃO PREVISTA NO ART.º 37.º DO CIRS, IDENTIFIQUE O AUTOR 902 903 . . , 904 . . , DA SUCESSÃO 905 906 . . , 907 . . , NÚMERO DE IDENTIFICAÇÃO FISCAL 908 909 . . , 910 . . , 901 911 912 . . , 913 . . , 914 915 . . , 916 . . , 917 918 . . , 919 . . , 10 TRIBUTAÇÃO AUTÓNOMA SOBRE DESPESAS VALOR TAXAS IMPOSTO ,16758d®(6'(35((1&+,0(172 1001 Despesas não documentadas (art.º 73.º, n.º 1, do CIRS) . . , 50% . . ,  1002 Encargos com despesas de representação e viaturas ligeiras de passageiros ou mistas, cujo custo de aquisição seja < a 20.000 euros, motos e motociclos [art.º 73.º, n.º 2, alínea a), do CIRS] . . , 10% . . , $1(;2& Encargos com viaturas ligeiras ou mistas de passageiros movidas a GPL ou GNV, cujo 1003 custo de aquisição seja < a 20.000 euros (art.º 73.º, n.º 11, do CIRS) . . , 7,5% . . ,  Encargos com viaturas ligeiras de passageiros ou mistas híbridas “plug-in”, cujo custo 1004 de aquisição seja < a 20.000 euros (art.º 73.º, n.º 10, do CIRS) . . , 5% . . , 'HVWLQDVHD GHFODUDURV UHQGLPHQWRV HPSUHVDULDLV HSURILVVLRQDLV FDWHJRULD% WDOFRPR VmRGHILQLGRVQR Encargos com automóveis ligeiros de passageiros ou mistos, cujo custo de aquisição DUWLJRžGR&yGLJRGR,56TXHGHYDPVHUWULEXWDGRVVHJXQGRRUHJLPHGDFRQWDELOLGDGH 1005 seja • a 20.000 euros [art.º 73.º, n.º 2, alínea b), do CIRS] . . , 20% . . ,  Encargos com viaturas ligeiras ou mistas de passageiros movidas a GPL ou GNV, cujo 1006 custo de aquisição seja • a 20.000 euros (art.º 73.º, n.º 11, do CIRS) . . , 15% . . , 48(0'(9($35(6(17$52$1(;2&  Encargos com viaturas ligeiras de passageiros ou mistas híbridas “plug-in”, cujo custo 1007 de aquisição seja • a 20.000 euros (art.º 73.º, n.º 10, do CIRS) . . , 10% . . , 2 DQH[R & GHYH VHU DSUHVHQWDGR SHOR WLWXODU GH UHQGLPHQWRV WULEXWDGRV QD FDWHJRULD % UHQGLPHQWRV 1008 Importâncias pagas ou devidas a qualquer título, a não residentes (art.º 73.º, n.º 6, do CIRS) . . , 35% . . , HPSUHVDULDLV H SURILVVLRQDLV  RX R FDEHoDGHFDVDO RX DGPLQLVWUDGRU GH KHUDQoD LQGLYLVD TXH SURGX]D UHQGLPHQWRVGHVVDFDWHJRULDDEUDQJLGRVSHORUHJLPHGHFRQWDELOLGDGHRUJDQL]DGD Encargos dedutíveis relativos a despesas com ajudas de custo e compensação pela 1009 deslocação em viatura própria do trabalhador (art.º 73º, n.º 7, do CIRS) . . , 5% . . , (VWH DQH[R p LQGLYLGXDO H HP FDGD XP DSHQDV SRGHP FRQVWDU RV HOHPHQWRV UHVSHLWDQWHV D XP WLWXODU 1010 Soma (1001 + ... + 1009) . . , . . , GHYHQGRREVHUYDUVHRVHJXLQWH L 1R FDVR GH R WLWXODU VHU R VXMHLWR SDVVLYR VXMHLWR SDVVLYR $ RX VXMHLWR SDVVLYR %  GHYH LQFOXLU QR 11 INFORMAÇÕES COMPLEMENTARES UHVSHWLYRDQH[R&DWRWDOLGDGHGRVUHQGLPHQWRVREWLGRVHPWHUULWyULRSRUWXJXrV A IDENTIFICAÇÃO DAS ENTIDADES QUE PAGARAM SUBSÍDIOS LL  1RFDVRGHRWLWXODUGRVUHQGLPHQWRVVHUXPGHSHQGHQWHTXH LQWHJUHRDJUHJDGRIDPLOLDU LQFOXLQGR Subsídios Subsídios não destinados Subsídios Subsídios não destinados DILOKDGRVFLYLVHGHSHQGHQWHVHPJXDUGDFRQMXQWDVHPUHVLGrQFLDDOWHUQDGD  NIF das entidades destinados à NIF das entidades destinados à à exploração à exploração exploração exploração x 7UDWDQGRVH GHVXMHLWRV SDVVLYRVFDVDGRVRXXQLGRVGHIDFWR D TXH VHMDDSOLFiYHOR UHJLPHGD WULEXWDomRVHSDUDGD TXDQGRIRLDVVLQDODGRRFDPSRGRTXDGUR$GRURVWRGDGHFODUDomR  . . , . . , . . , . . , QR FRUUHVSRQGHQWH DQH[R & D LQFOXLU QD GHFODUDomR GH FDGD XP GRV VXMHLWRV SDVVLYRV GHYH . . , . . , . . , . . , LQFOXLUVHPHWDGHGRVUHQGLPHQWRVDXIHULGRVSHORGHSHQGHQWH . . , . . , . . , . . , x 1RVGHPDLVFDVRVQRDQH[R&UHIHUHQWHDRVUHQGLPHQWRVGRWLWXODUGHSHQGHQWHGHYHLQFOXLUVH DWRWDOLGDGHGRVUHQGLPHQWRVSRUDTXHOHREWLGRV B TOTAL DAS VENDAS / PRESTAÇÕES DE SERVIÇOS E OUTROS RENDIMENTOS LLL  1R FDVR GH R WLWXODU GRV UHQGLPHQWRV VHU XP GHSHQGHQWH HP JXDUGD FRQMXQWD H H[LVWLU UHVLGrQFLD Do ano N Do ano N-1 Do ano N-2 DOWHUQDGD HVWDEHOHFLGD HP DFRUGR GH UHJXODomR GR H[HUFtFLR GDV UHVSRQVDELOLGDGHV SDUHQWDLV HP Vendas 1101 . . , 1102 . . , 1103 . . , YLJRU QR ~OWLPR GLD GR DQR D TXH R LPSRVWR UHVSHLWD H TXH D PHVPD WHQKD VLGR FRPXQLFDGD j Subsídios 1104 . . , 1105 . . , 1106 . . , $XWRULGDGH 7ULEXWiULD H $GXDQHLUD QR 3RUWDO GDV )LQDQoDV DWp  GH IHYHUHLUR GR DQR VHJXLQWH Prestações de serviços e outros rendimentos 1107 . . , 1108 . . , 1109 . . , GHYHPRVUHQGLPHQWRVVHUGLYLGLGRVHPSDUWHVLJXDLVHLQFOXtGRVHPFDGDXPDGDVGHFODUDo}HVGRV VXMHLWRVSDVVLYRVTXH H[HUFHP HP FRPXPDVUHVSRQVDELOLGDGHV SDUHQWDLVTXHURGHSHQGHQWH HP Soma 1110 . . , 1111 . . , 1112 . . , JXDUGDFRQMXQWDLQWHJUHRXQmRRDJUHJDGRIDPLOLDUGRVXMHLWRSDVVLYR C RENDIMENTOS IMPUTÁVEIS À ATIVIDADE GERADORA DE RENDIMENTOS DA CATEGORIA B - Art.º 3.º, n.º 2, alíneas a) e b), do CIRS  Dos rendimentos declarados no campo 1107 indique os valores correspondentes a: 4XDQGR IRUHP REWLGRV UHQGLPHQWRV GD FDWHJRULD % IRUD GR WHUULWyULR SRUWXJXrV RV PHVPRV GHYHP Rendimentos prediais 1113 . . , Rendimentos de capitais 1114 . . , VHU PHQFLRQDGRV QR DQH[R - GHYHQGR WDPEpP VHU LQFOXtGRV QR TXDGUR % GHVWH DQH[R GHYH DLQGD FRQVXOWDUVHQDVLQVWUXo}HVGHSUHHQFKLPHQWRGRTXDGURDUHODWLYDDRFDPSR  Rendimentos de mais-valias 1115 . . , 6H QR DQR D TXH UHVSHLWD D GHFODUDomR DSHQDV WLYHUHP VLGR REWLGRV UHQGLPHQWRV GD FDWHJRULD % IRUD GR WHUULWyULRSRUWXJXrVSDUDDOpPGDUHVSHWLYDLQFOXVmRQRDQH[R -GHYHWDPEpPVHUDSUHVHQWDGRRDQH[R& 12 CESSAÇÃO DA ATIVIDADE / NÃO EXERCÍCIO DA ATIVIDADE FRPRVTXDGURV%HSUHHQFKLGRV Ano Mês Dia $REULJDomRGHDSUHVHQWDomRGHVWHDQH[RPDQWHUVHiHQTXDQWRQmRIRUGHFODUDGDDFHVVDomRGHDWLYLGDGH Cessou a atividade ? 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P. 1 IMPUTAÇÃO DE RENDIMENTOS 2 ANO DOS RENDIMENTOS  MINISTÉRIO DAS FINANÇAS Prossionais, Comerciais e Industriais 01 $1(;2' AUTORIDADE TRIBUTÁRIA E ADUANEIRA DECLARAÇÃO DE RENDIMENTOS - IRS  Agrícolas, Silvícolas e Pecuários 02 01 2 MODELO 3 'HVWLQDVHDGHFODUDUUHQGLPHQWRVTXHWHQKDPVLGRLPSXWDGRVDRUHVSHWLYRWLWXODUQRkPELWRGRVUHJLPHV Anexo D GHWUDQVSDUrQFLDILVFDO DUWLJRžGR&yGLJRGR,5& GHLPSXWDomRGHOXFURVRXUHQGLPHQWRVREWLGRVSRU Transparência scal - Imputação de rendimentos Capitais 03 HQWLGDGHVQmRUHVLGHQWHVHPWHUULWyULRSRUWXJXrVTXHHVWHMDPVXMHLWDVQRSDtVRXWHUULWyULRGDUHVLGrQFLD Herança indivisa - Imputação de rendimentos D XP UHJLPH ILVFDO SULYLOHJLDGR DUWLJR ž GR &yGLJR GR ,5&  RX GH KHUDQoD LQGLYLVD QRV WHUPRV GRV DUWLJRVžHžGR&yGLJRGR,56 3 IDENTIFICAÇÃO DO(S) SUJEITO(S) PASSIVO(S)  SUJEITO PASSIVO A NIF 01 SUJEITO PASSIVO B NIF 02 48(0'(9($35(6(17$52$1(;2' A IDENTIFICAÇÃO DO TITULAR DO RENDIMENTO NIF 03 2V VyFLRV RX PHPEURV GDV SHVVRDV FROHWLYDV VXMHLWDV DR UHJLPH GH WUDQVSDUrQFLD ILVFDO FXMRV UHQGLPHQWRVOKHVVHMDPLPSXWiYHLVQRVWHUPRVGRDUWLJRžGR &yGLJRGR,5&HDLQGDRVFRQWLWXODUHV 4 IMPUTAÇÃO DE RENDIMENTOS E RETENÇÕES GH KHUDQoD LQGLYLVD TXH SURGX]D UHQGLPHQWRV GD FDWHJRULD % EHP FRPR RV VyFLRV GH VRFLHGDGHV QmR % RENDIMENTOS LÍQUIDOS ADIANTAMENTOS UHVLGHQWHVHDtVXMHLWRVDXPUHJLPHFODUDPHQWHPDLVIDYRUiYHO ENTIDADE IMPUTADORA TIPO de IMPUTADOS RETENÇÃO NA POR CONTA DE AJUSTAMENTOS Imputação Natureza Valor FONTE LUCROS (VWH DQH[R p LQGLYLGXDO H HP FDGD XP DSHQDV SRGHP FRQVWDU RV HOHPHQWRV UHVSHLWDQWHV D XP WLWXODU SOCIEDADES (Regime de transparência scal) - art.º GHYHQGRREVHUYDUVHRVHJXLQWH 6.º, n.º 1, do CIRC L 1RFDVRGHRWLWXODUVHURVXMHLWRSDVVLYR VXMHLWRSDVVLYR$RXVXMHLWRSDVVLYR% GHYHLQFOXLUQR 401 Matéria coletável . . , . . , . . , . . , UHVSHWLYR DQH[R ' D WRWDOLGDGH GRV UHQGLPHQWRV TXH OKH VHMDP LPSXWiYHLV QRV WHUPRV DQWHV 402 Matéria coletável . . , . . , . . , . . , UHIHULGRV 403 Matéria coletável . . , . . , . . , . . , LL  1R FDVR GH R WLWXODU GRV UHQGLPHQWRV VHU XP GHSHQGHQWH TXH LQWHJUH R DJUHJDGR IDPLOLDU ACE e AEIE (Regime de transparência scal) - art.º 6.º, n.º 2, do CIRC LQFOXLQGRDILOKDGRVFLYLVHGHSHQGHQWHVHPJXDUGDFRQMXQWDVHPUHVLGrQFLDDOWHUQDGD  431 Lucro / Prejuízo . . , . . , . . , . . , x 7UDWDQGRVHGHVXMHLWRVSDVVLYRVFDVDGRVRXXQLGRVGHIDFWRDTXHPVHMDDSOLFiYHORUHJLPH GD WULEXWDomR VHSDUDGD TXDQGR IRL DVVLQDODGR R FDPSR  GR TXDGUR $ GR URVWR GD 432 Lucro / Prejuízo . . , . . , . . , . . , GHFODUDomR  QR FRUUHVSRQGHQWH DQH[R ' D LQFOXLU QD GHFODUDomR GH FDGD XP GRV VXMHLWRV HERANÇAS INDIVISAS - art.º 19.º do CIRS SDVVLYRVGHYHLQFOXLUVHPHWDGHGRVUHQGLPHQWRVLPSXWiYHLVDRGHSHQGHQWH 461 Lucro / Prejuízo . . , . . , x 1RV GHPDLV FDVRV QR DQH[R ' UHIHUHQWH DRV UHQGLPHQWRV GR WLWXODU GHSHQGHQWH GHYH 462 Lucro / Prejuízo . . , . . , LQFOXLUVHDWRWDOLGDGHGRVUHQGLPHQWRVTXHOKHVHMDPLPSXWiYHLV 463 Lucro / Prejuízo . . , . . , LLL  1RFDVRGHRWLWXODUGRVUHQGLPHQWRVVHUXPGHSHQGHQWHHPJXDUGDFRQMXQWDHH[LVWLUUHVLGrQFLD 464 Lucro / Prejuízo . . , . . , DOWHUQDGD HVWDEHOHFLGD HP DFRUGR GH UHJXODomR GR H[HUFtFLR GDV UHVSRQVDELOLGDGHV SDUHQWDLV HPYLJRUQR~OWLPRGLDGRDQRDTXHRLPSRVWRUHVSHLWDHTXHDPHVPDWHQKDVLGRFRPXQLFDGDj Os dados recolhidos são processados automaticamente, destinando-se à prossecução das atribuições legalmente cometidas à administração scal. IMPUTAÇÃO ESPECIAL - art.º 20.º, n.º 3, do CIRS $XWRULGDGH7ULEXWiULDH$GXDQHLUDQR3RUWDOGDV)LQDQoDVDWpGHIHYHUHLURGRDQRVHJXLQWH Entidade não residente com regime scal 480 mais favorável Lucro (Cat. B) . . , GHYHPRVUHQGLPHQWRVVHUGLYLGLGRVHPSDUWHVLJXDLVHLQFOXtGRVHPFDGDXPDGDVGHFODUDo}HV 481 Entidade não residente com regime scal mais favorável Lucro (Cat. 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Lucro Fiscal Rendimento Ilíquido (Bruto) 507 . . , 508 . . , 512 . . , 513 . . , 48$'52$,'(17,),&$d­2'27,78/$5'25(1',0(172 6 CONTRIBUIÇÕES OBRIGATÓRIAS PARA REGIMES DE PROTEÇÃO SOCIAL &DPSR   'HVWLQDVH j LGHQWLILFDomR GR WLWXODU GRV UHQGLPHQWRV LPSXWDGRV SRU HQWLGDGHV VXMHLWDV DR Número do campo NIF da entidade beneciária Valor Número do campo NIF da entidade beneciária Valor UHJLPH GD WUDQVSDUrQFLD ILVFDO HRX SRU HQWLGDGHV QmR UHVLGHQWHV HP WHUULWyULR SRUWXJXrV TXH HVWHMDP do quadro 4 do quadro 4 VXMHLWDVQRSDtVRXWHUULWyULRGDUHVLGrQFLDDXPUHJLPHILVFDOFODUDPHQWHPDLVIDYRUiYHO 601 . . , 602 . . , 604 +DYHQGRVRFLHGDGHFRQMXJDOQRDQRHPTXHRFRUUHXRyELWRGHXPGRVF{QMXJHVRF{QMXJHVREUHYLYR 603 . . , . . , 605 . . , 606 . . , L 6HQGR DSOLFiYHO R UHJLPH GD WULEXWDomR VHSDUDGD GHYH GHFODUDU QR DQH[R ' GD GHFODUDomR GR F{QMXJHIDOHFLGRRVUHQGLPHQWRVHGHGXo}HVTXHOKHIRUDPLPSXWDGRVRX LL  7HQGRRSWDGRSHORUHJLPHGDWULEXWDomRFRQMXQWDGHYHGHFODUDUQRVHXDQH[R'RVUHQGLPHQWRV HGHGXo}HVTXHOKHIRUDPLPSXWDGRVFRQMXQWDPHQWHFRPRVUHVSHLWDQWHVDRF{QMXJHIDOHFLGR 48$'52,0387$d­2'(5(1',0(1726(5(7(1d®(6 7 PREJUÍZOS FISCAIS A DEDUZIR EM CASO DE SUCESSÃO POR MORTE 5HODWLYDPHQWH D FDGD XP GRV FDPSRV D VHJXLU PHQFLRQDGRV QD SULPHLUD FROXQD GHYH VHU LQGLFDGR R ANO RENDIMENTOS PROFISSIONAIS, RENDIMENTOS AGRÍCOLAS, Q~PHURGHLGHQWLILFDomRILVFDO 1,) GDHQWLGDGHLPSXWDGRUDGHUHQGLPHQWRV VERIFICANDO-SE A SITUAÇÃO PREVISTA NO ART.º 37.º COMERCIAIS E INDUSTRIAIS SILVÍCOLAS E PECUÁRIOS DO CIRS, IDENTIFIQUE O AUTOR DA SUCESSÃO: 702 703 . . , 704 . . , 1DFROXQD³7LSR´GHYHLQGLFDU NÚMERO DE IDENTIFICAÇÃO FISCAL 701 705 706 . . , 707 . . ,  708 709 . . , 710 . . , D  5HODWLYDPHQWH DRV FDPSRV  D  TXDO R WLSR GH VRFLHGDGH GH DFRUGR FRP RV VHJXLQWHV FyGLJRV 8 TRIBUTAÇÃO AUTÓNOMA SOBRE DESPESAS / HERANÇAS INDIVISAS 6RFLHGDGHVFLYLVQmRFRQVWLWXtGDVVREIRUPDFRPHUFLDO Valor do imposto da tributação autónoma sobre despesas 801 . . , 6RFLHGDGHVGHSURILVVLRQDLV 9 DEDUÇÕES À COLETA 6RFLHGDGHVGHVLPSOHVDGPLQLVWUDomRGHEHQV 901 PAGAMENTOS POR CONTA . . , 902 BENEFÍCIOS FISCAIS . . , E  5HODWLYDPHQWH DRVFDPSRV  D  TXDO D QDWXUH]D GRV UHQGLPHQWRV LPSXWDGRV GH DFRUGR A ADICIONAL AO IMPOSTO MUNICIPAL SOBRE OS IMÓVEIS [alínea I) do n.º 1 do art.º 78.º do CIRS] FRPRVVHJXLQWHVFyGLJRV 1 - Se no ano a que respeita a declaração foi liquidado Adicional ao IMI relativamente a imóveis que originaram rendimentos obtidos no âmbito de atividades de arrendamento ou hospedagem, indique: ±$UUHQGDPHQWR Identicação matricial dos prédios Valor Patrimonial Tributário ([SORUDomRGHHVWDEHOHFLPHQWRVGHDORMDPHQWRORFDOQDPRGDOLGDGHGHPRUDGLDRX Freguesia (código) Tipo Artigo Fração DSDUWDPHQWR 903 . . , +RVSHGDJHP QmRLQFOXLRVUHQGLPHQWRVPHQFLRQDGRVFRPRFyGLJR  904 . . , SOMA . . , ±2XWURVUHQGLPHQWRV 2 - Valor total da liquidação do Adicional ao IMI 951 . . ,  3 - Valor tributável total de todos os prédios urbanos de que é proprietário e sobre os quais incidiu o Adicional ao IMI 952 . . , 1DFROXQDVHJXLQWHGHYHLQGLFDUDSHUFHQWDJHPXWLOL]DGDQDLPSXWDomRDRWLWXODUGRVUHQGLPHQWRVUHODWLYD DRVYDORUHVLQGLFDGRVQRVFDPSRVTXHDVHJXLUVHGHVFUHYHP 10 DISCRIMINAÇÃO DOS RENDIMENTOS DE EXPLORAÇÕES SILVICOLAS PLURIANUAIS (artº 59.º-D, n.º 1, do EBF) N.º do campo Q4 - Montante do rendimento N.º anos/fração Forma de determi- N.º do campo Q4 - Montante do rendimento N.º anos/fração Forma de determi- 3RUUHIHUrQFLDjFROXQD³5HQGLPHQWRVOtTXLGRVLPSXWDGRV´GHYHREVHUYDUVHRVHJXLQWH Heranças indivisas gastos imputados nação do rendimento Heranças indivisas gastos imputados nação do rendimento 1001 . . , 1002 . . , &DPSRV  D   'HYH LQGLFDUVH R YDORU GD PDWpULD FROHWiYHO LPSXWDGD DR VyFLR GD VRFLHGDGHVXMHLWDDRUHJLPHGDWUDQVSDUrQFLDILVFDOQRVWHUPRVGRQžGRDUWLJRžGR&yGLJR 11 ALOJAMENTO LOCAL - OPÇÃO PELA TRIBUTAÇÃO DE ACORDO COM AS REGRAS ESTABELECIDAS PARA A CATEGORIA F GR,5& 1 - Tendo indicado no Q4 - Heranças Indivisas, rendimentos imputados no âmbito de atividades de exploração de estabelecimentos de alojamento Sim 01 Não 02 &DPSRV  H   'HYH LQGLFDUVH R PRQWDQWH GR OXFUR ILVFDO RX GR SUHMXt]R ILVFDO TXH IRL local na modalidade de moradia ou apartamento, opta pela tributação de acordo com as regras estabelecidas para a categoria F? 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MANUTENÇÃO (N.º 7 DO ART.º 41.º DO CIRS) Campo Q4 Data de início do contrato de arrendamento Data de início dos gastos Valor  Ano Mês Ano Mês 5101 . . , LL 7UDWDQGRVHGHGHFODUDo}HVGHVXMHLWRVSDVVLYRVFDVDGRVRXXQLGRVGHIDFWRDTXHVHMD 5102 . . , DSOLFiYHORUHJLPHGDWULEXWDomRFRQMXQWD TXDQGRIRLDVVLQDODGRRFDPSRGRTXDGUR 5103 . . , $ RX R FDPSR  GR TXDGUR % GD IROKD GR 5RVWR GD GHFODUDomR  RX GH VXMHLWRV 5104 . . , SDVVLYRV QmR FDVDGRV GHYH VHU LQFOXtGD QHVWH DQH[R D WRWDOLGDGH GRV UHQGLPHQWRV 5105 . . , DXIHULGRVSHORVGHSHQGHQWHVTXHLQWHJUHPRDJUHJDGRIDPLOLDU 5106 . . ,  5107 . . , F  1RFDVRGHRWLWXODUGRVUHQGLPHQWRVVHUXPGHSHQGHQWHHPJXDUGDFRQMXQWDHH[LVWLUUHVLGrQFLD proceder à sua correção ou aditamento nos termos das leis tributárias. 5108 . . , DOWHUQDGD HVWDEHOHFLGD HP DFRUGR GH UHJXODomR GR H[HUFtFLR GDV UHVSRQVDELOLGDGHV 5109 . . , SDUHQWDLV HP YLJRU QR ~OWLPR GLD GR DQR D TXH R LPSRVWR UHVSHLWD H TXH D PHVPD WHQKD 5110 . . , VLGR FRPXQLFDGD j $XWRULGDGH 7ULEXWiULD H $GXDQHLUD QR 3RUWDO GDV 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GHVWLQDVH j LGHQWLILFDomR GRV SUpGLRV XUEDQRV GH TXH R VXMHLWR SDVVLYR VHMD WLWXODU TXH UHVSHLWDQWHVDREUDVGHFRQVHUYDomRHPDQXWHQomRGRSUpGLRTXHWHQKDPVLGRVXSRUWDGRVHSDJRVQRV WHQKDPJHUDGRUHQGLPHQWRVSUHGLDLVHVREUHRVPHVPRVWHQKDLQFLGLGRR$,0,  PHVHV DQWHULRUHV DR GR LQtFLR GR DUUHQGDPHQWR H QmR WHQKDP VLGR DLQGD GHFODUDGRV H GHVGH TXH  HQWUHWDQWRRLPyYHOQmRWHQKDVLGRXWLOL]DGRSDUDRXWURILPTXHQmRRDUUHQGDPHQWR 3DUD SUHHQFKLPHQWR GHVWH TXDGUR GHYH WHU HP DWHQomR D LQIRUPDomR FRQVWDQWH GD 'HPRQVWUDomR GH $SHQDVVmRGHGHFODUDURVJDVWRVUHDOL]DGRVDSyVGHMDQHLURGH /LTXLGDomRGR$,0, 1DSULPHLUDFROXQDGHYHVHULQGLFDGRRFDPSRGRTXDGURRQGHIRLLGHQWLILFDGRRSUpGLRSDUDRTXDOVH SUHWHQGHGHFODUDURVJDVWRVVXSRUWDGRVHSDJRV  1D VHJXQGD FROXQD GHYHP VHU LQGLFDGRV R DQR H R PrV GR LQtFLR GR DUUHQGDPHQWR GR SUpGLR 1D FROXQD ³&DPSR GR 4´ GHYH VHU LQGLFDGR R FDPSR GR TXDGUR  RQGH IRL LGHQWLILFDGR R SUpGLR TXH DQWHULRUPHQWHLGHQWLILFDGR JHURXRUHQGLPHQWR Diário da República, 1.ª série — N.º 249 — 29 de dezembro de 2017 7012-(35) 1DFROXQD³9DORU3DWULPRQLDO7ULEXWiULR´GHYHVHULQGLFDGRRYDORUSDWULPRQLDOWULEXWiULRFRUUHVSRQGHQWH DRSUpGLRLGHQWLILFDGR 6 ALIENAÇÃO ONEROSA DA PROPRIEDADE INTELECTUAL [art.º 10.º, n.º 1, al. c), do CIRS] Titular Valor de Realização Valor de Aquisição Despesas e Encargos  6001 . . , . . , . . ,  6002 . . , . . , . . , 1R ³FDPSR ´ GHYH VHU LQGLFDGR R YDORU WRWDO GR LPSRVWR DSXUDGR QD OLTXLGDomR GR $,0, DR V  SOMA . . , . . , . . , VXMHLWR V SDVVLYR V   7 CESSÃO ONEROSA DE POSIÇÕES CONTRATUAIS OU OUTROS DIREITOS RELATIVOS A BENS IMÓVEIS [art.º 10.º, n.º 1, al. d), do CIRS] 1R³FDPSR´GHYHVHULQGLFDGRRYDORUWULEXWiYHOWRWDOGHWRGRVRVSUpGLRVXUEDQRVVREUHRVTXDLV Titular Valor de realização do direito Valor de aquisição do direito Titular Valor de realização do direito Valor de aquisição do direito LQFLGLXDOLTXLGDomRGR$,0,HIHWXDGDDR V VXMHLWR V SDVVLYR V  7001 . . , . . , 7003 . . , . . , 7002 . . , . . , 7004 . . , . . , SOMA . . , . . , SOMA . . , . . , 8 CESSÃO ONEROSA DE CRÉDITOS, PRESTAÇÕES ACESSÓRIAS E PRESTAÇÕES SUPLEMENTARES [art.º 10.º, n.º 1, al. h), do CIRS] ([HPSORGHSUHHQFKLPHQWR Titular Importância recebida Valor nominal/Valor da aquisição Titular Importância recebida Valor nominal/Valor da aquisição  8001 . . , . . , 8003 . . , . . , '(021675$d­2/,48,'$d­2GR$,0,  8002 . . , . . , 8004 . . , . . , 9DORU7ULEXWiYHO7RWDO 97  ¼   SOMA . . , . . , SOMA . . , . . , 9 ALIENAÇÃO ONEROSA DE PARTES SOCIAIS E OUTROS VALORES MOBILIÁRIOS [art.º 10.º, n.º 1, al. b), do CIRS] 'HGXomR DUWžž&Qž&,0,   Código País da Realização Aquisição Despesas e Titular NIF da entidade emitente da contra-  operação Ano Mês Dia Valor Ano Mês Dia Valor encargos parte 9001 . . , . . , . . , 9$/25 /,48,'$d­2 7$;$ ,032672 ¼  9002 . . , . . , . . , 75,%87È9(/ ¼  9003 . . , . . , . . , $UWLJRž)Qž&,0,    9004 . . , . . , . . , 9005 . . , . . , . . , $UWLJRž)Qž&,0,    9006 . . , . . , . . , 9$/25$385$'2  9007 . . , . . , . . ,  9008 . . , . . , . . , ±35((1&+,0(172'248$'52 9009 . . , . . , . . ,  9010 . . , . . , . . , 9011 . . , . . , . . , &DPSR ,GHQWLILFDomR PDWULFLDO GRV SUpGLRV TXH 9DORU 3DWULPRQLDO 9012 . . , . . , . . , RULJLQDUDPUHQGLPHQWRV  7ULEXWiULR ¼  SOMA . . , . . , . . , A ALIENAÇÃO ONEROSA DE PARTES SOCIAIS DE MICRO E PEQUENAS EMPRESAS  ;;<<::8  Campo do Q. 9 NIF da Sociedade Campo do Q. 9 NIF da Sociedade Campo do Q. 9 NIF da Sociedade  ;;<<::8$  9601 9602 9603 ALIENAÇÃO ONEROSA DE PARTES SOCIAIS ADQUIRIDAS NO ÂMBITO DE OPERAÇÕES ABRANGIDAS POR REGIMES DE NEUTRALIDADE FISCAL 727$/  B (art.º 10.º, n.os 8 e 9 e art.º 38.º, ambos do CIRS) ±9DORUWRWDOGDOLTXLGDomRGR$GLFLRQDODR,0,   Campo do Q. 9 NIF da Sociedade Campo do Q. 9 NIF da Sociedade Campo do Q. 9 NIF da Sociedade ±9DORUWULEXWiYHOWRWDOGRVSUpGLRVGHTXHpSURSULHWiULRHVREUH   9701 9702 9703 RVTXDLVLQFLGLXR$GLFLRQDODR,0, C IMPORTÂNCIAS EM DINHEIRO RECEBIDAS NA PERMUTA DE PARTES SOCIAIS, FUSÃO OU CISÃO DE SOCIEDADE (art.º 10.º, n.º 10, do CIRS) Titular NIF da entidade Ano Mês Valor Titular NIF da entidade Ano Mês Valor 9801 . . , 9802 . . , RESGATE/LIQUIDAÇÃO DE UP'S EM FUNDOS DE INVESTIMENTO E DE PARTICIPAÇÕES SOCIAIS EM SOCIEDADES DE INVESTIMENTO 10 OPÇÃO PELO ENGLOBAMENTO (com exceção das operações que devam ser incluídas no quadro 11) Titular NIF da entidade emitente Código Rendimento Retenções na fonte NIF da entidade retentora 10001 . . , . . , 10002 . . , . . , 10003 . . , . . , 10004 . . , . . , FUNDOS DE INVESTIMENTO IMOBILIÁRIO E SOCIEDADES DE INVESTIMENTO IMOBILIÁRIO 11 ALIENAÇÃO E RESGATE/LIQUIDAÇÃO DE UP'S E DE PARTICIPAÇÕES SOCIAIS (Regime aplicável a partir de 1 de julho de 2015) A ALIENAÇÃO Realização Aquisição Despesas e Titular NIF da entidade emitente Código Ano Mês Dia Valor Ano Mês Dia Valor encargos 11001 . . , . . , . . , 11002 . . , . . , . . , 11003 . . , . . , . . , 11004 . . , . . , . . , B RESGATE - OPÇÃO PELO ENGLOBAMENTO Titular NIF da entidade emitente Código Rendimento Retenções na fonte NIF da entidade retentora 11201 . . , . . , 11202 . . , . . , 11203 . . , . . , 11204 . . , . . , 12 PERDA DA QUALIDADE DE RESIDENTE EM TERRITÓRIO PORTUGUÊS (art.º 10.º-A do CIRS) 1 CATEGORIA G 2 ANO DOS RENDIMENTOS MODELO EM VIGOR A PARTIR DE JANEIRO DE 2018 R. P. PARTES SOCIAIS ADQUIRIDAS NO ÂMBITO DE OPERAÇÕES ABRANGIDAS POR REGIMES DE NEUTRALIDADE FISCAL MINISTÉRIO DAS FINANÇAS A (art.º 10.º, n.os 8 e 9 e art.º 38.º, ambos do CIRS) AUTORIDADE TRIBUTÁRIA E ADUANEIRA MAIS-VALIAS 1- Se no ano a que respeita a declaração ocorreu a transferência de residência para fora do território português, indique se é detentor de partes sociais adquiridas DECLARAÇÃO DE RENDIMENTOS - IRS 01 2 no âmbito de operações abrangidas pelos seguintes regimes de neutralidade fiscal: E OUTROS INCREMENTOS PATRIMONIAIS MODELO 3 Permuta de partes sociais (art.º 10.º, n.º 8, do CIRS) Sim 01 Não 02 Anexo G Fusão e/ou cisão de sociedades (art.º 10.º, n.º 9, do CIRS) Sim 03 Não 04 3 IDENTIFICAÇÃO DO(S) SUJEITO(S) PASSIVO(S) Entrada de património para a realização de capital de sociedade (art.º 38.º do CIRS) Sim 05 Não 06 Sujeito passivo A NIF 01 Sujeito passivo B NIF 02 2 - Se assinalou o campo 05, indique se na data em que ocorreu a transferência da residência Sim 07 Não 08 4 ALIENAÇÃO ONEROSA DE DIREITOS REAIS SOBRE BENS IMÓVEIS [art.º 10.º, n.º 1, al. a), do CIRS] tinham decorrido, pelo menos, 5 anos desde a data em que ocorreu a entrada de património: Realização Aquisição Titular Despesas e encargos Se assinalou o campo 01 e/ou 03, deve preencher o quadro B Ano Mês Valor Ano Mês Valor Se assinalou o campo 05 e o campo 07 deve igualmente preencher o quadro B 4001 . . , . . , . . , 4002 . . , . . , . . , B MAIS OU MENOS-VALIAS RELATIVAS A PARTES SOCIAIS ABRANGIDAS POR UM REGIME DE NEUTRALIDADE FISCAL 4003 . . , . . , . . , NIF da entidade Número % Capital Realização Aquisição Despesas e 4004 . . , . . , . . , Titular emitente de títulos social Ano Mês Valor Ano Mês Valor encargos 4005 . . , . . , . . , 12001 4006 . . , . . , . . , . . , . . , 4007 . . , . . , . . , 12002 . . , . . , SOMA . . , . . , . . , 12003 . . , . . , IDENTIFICAÇÃO MATRICIAL DOS BENS Quota-parte Campos Freguesia (código) Tipo Artigo Fração / Secção % 12004 . . , . . , 4001 SOMA . . , . . , 4002 C LOCAL DA TRANSFERÊNCIA DA RESIDÊNCIA 4003 4004 3 - Se preencheu o quadro 12B, indique o local para onde transferiu a sua residência 4005 Estado membro da UE ou do EEE 09 Outro território ou país 10 4006 4007 4 - Se preencheu o campo 09 e caso o saldo das operações discriminadas no quadro 12B seja positivo, indique a modalidade de pagamento pretendida A IMÓVEIS RECUPERADOS OU OBJETO DE AÇÕES DE REABILITAÇÃO (art.º 10.º-A, n.º 3, do CIRS) Mencione os campos do quadro 4 respeitantes a imóveis recuperados ou objeto de ações de reabilitação com comprovação emitida por entidade competente, nos termos dos n.os 5 e 23 do art.º 71.º, do EBF: 11 Imediato [art.º 10.º-A, n.º 3, al. a), do CIRS] 12 Diferido [art.º 10.º-A, n.º 3, al. b), do CIRS] 13 Fracionado [art.º 10.º-A, n.º 3, al. c), do CIRS] 1 2 3 4 5 B AFETAÇÃO DE BENS MÓVEIS E DE BENS IMÓVEIS A ATIVIDADE EMPRESARIAL E PROFISSIONAL [art.º 10.º, n.º 1, al. a), do CIRS] 13 INSTRUMENTOS FINANCEIROS DERIVADOS, WARRANTS AUTÓNOMOS E CERTIFICADOS [art.º 10.º, n.º 1, als. e) a g), do CIRS] Bens Afetação Aquisição Titular Código da País da Código da País da Móveis Imóveis Ano Mês Valor Ano Mês Valor operação Titular Rendimento líquido contraparte operação Titular Rendimento líquido contraparte 4101 . . , . . , 13001 . . , 13005 . . , Os dados recolhidos são processados automaticamente, destinando-se à prossecução das atribuições legalmente cometidas à administração fiscal. IDENTIFICAÇÃO MATRICIAL DOS BENS IMÓVEIS Freguesia (código) Tipo Artigo Fração / Secção Quota-parte % 13002 . . , 13006 . . , Campo 4101 13003 . . , 13007 . . , 5 REINVESTIMENTO DO VALOR DE REALIZAÇÃO DE IMÓVEL DESTINADO A HABITAÇÃO PRÓPRIA E PERMANENTE 13004 . . , 13008 . . , AQUISIÇÃO DA PROPRIEDADE DE OUTRO IMÓVEL, DE TERRENO PARA CONSTRUÇÃO DE IMÓVEL E/OU RESPETIVA CONSTRUÇÃO, OU AMPLIAÇÃO OU MELHORAMENTO DE OUTRO IMÓVEL A (art.º 10.º, n.os 5, 6 e 7, do CIRS) SOMA DE CONTROLO . . , Campo do Campo do Ano 5001 quadro 4 5002 5003 5004 Ano 5021 quadro 4 5022 5023 5024 INTENÇÃO DE REINVESTIMENTO INTENÇÃO DE REINVESTIMENTO 14 OUTROS INCREMENTOS PATRIMONIAIS [art.º 9.º, n.º 1, als. b), c) e e), do CIRS] 5005 Valor em dívida do empréstimo à data da alienação do bem referido no campo 5002, 5003 ou 5004 . . , 5025 Valor em dívida do empréstimo à data da alienação do bem referido no campo 5022, 5023 ou 5024 . . , Código da operação Titular Rendimento Retenções NIF da entidade retentora 5006 Valor de realização que pretende reinvestir (sem recurso . . , 5026 Valor de realização que pretende reinvestir (sem recurso ao . . , Os interessados poderão aceder à informação que lhes diga respeito através da Internet, devendo, caso ainda não possuam, solicitar a respetiva senha ao crédito) crédito) 14001 . . , . . , REINVESTIMENTO ANTES DA ALIENAÇÃO REINVESTIMENTO ANTES DA ALIENAÇÃO Valor de realização reinvestido nos 24 meses anteriores à data da 5027 Valor de realização reinvestido nos 24 meses anteriores à data da 14002 . . , . . , 5007 alienação (sem recurso ao crédito) . . , alienação (sem recurso ao crédito) . . , REINVESTIMENTO APÓS A ALIENAÇÃO REINVESTIMENTO APÓS A ALIENAÇÃO 14003 . . , . . , Valor de realização reinvestido no ano da declaração após a Valor de realização reinvestido no ano da declaração após a 5008 data da alienação (sem recurso ao crédito) . . , 5028 data da alienação (sem recurso ao crédito) . . , 14004 . . , . . , Valor de realização reinvestido no primeiro ano seguinte Valor de realização reinvestido no primeiro ano seguinte 5009 (sem recurso ao crédito) . . , 5029 (sem recurso ao crédito) . . , SOMA DE CONTROLO . . , . . , Valor de realização reinvestido no segundo ano seguinte Valor reinvestido no segundo ano seguinte 5010 (sem recurso ao crédito) . . , 5030 (sem recurso ao crédito) . . , A INCREMENTOS PATRIMONIAIS RELATIVOS A ANOS ANTERIORES Valor de realização reinvestido no terceiro ano seguinte dentro dos Valor reinvestido no terceiro ano seguinte dentro dos 36 meses 5011 36 meses (sem recurso ao crédito) . . , 5031 (sem recurso ao crédito) . . , Quadro / Campo Rendimento N.º Anos Quadro / Campo Rendimento N.º Anos IDENTIFICAÇÃO MATRICIAL DO IMÓVEL OBJETO DE REINVESTIMENTO (NO TERRITÓRIO NACIONAL) e proceder à sua correção ou aditamento nos termos das leis tributárias. Freguesia (código) Tipo Artigo Fração / Secção Quota-parte % 14501 / . . , 14502 / . . , Campo 5007 a 5011 15 OPÇÃO PELO ENGLOBAMENTO Campo 5027 a 5031 1 - Opta pelo englobamento dos rendimentos incluídos nos quadros 6, 8, 9, 12 e 13, bem como dos rendimentos relativos a imóveis recuperados ou objeto de reabilitação (quadro 4A)? 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P. 1 2 ANO DOS RENDIMENTOS MINISTÉRIO DAS FINANÇAS x  GR UHQGLPHQWR GR GHSHQGHQWH HP JXDUGD FRQMXQWD FRP UHVLGrQFLD AUTORIDADE TRIBUTÁRIA E ADUANEIRA MAIS-VALIAS DOWHUQDGD FDVR HVWH GHSHQGHQWH LQWHJUH R UHVSHFWLYR DJUHJDGR IDPLOLDU RV DECLARAÇÃO DE RENDIMENTOS - IRS 01 2 MODELO 3 NÃO TRIBUTADAS RXWURV  GRV UHQGLPHQWRV GHYHP VHU LQFOXtGRV QD GHFODUDomR GR RXWUR Anexo G1 F{QMXJHRXXQLGRGHIDFWR  3 IDENTIFICAÇÃO DO(S) SUJEITO(S) PASSIVO(S)  Sujeito passivo A NIF 01 Sujeito passivo B NIF 02 LL 7UDWDQGRVHGHGHFODUDo}HVGHVXMHLWRVSDVVLYRVFDVDGRVRXXQLGRVGHIDFWRDTXHVHMD DSOLFiYHORUHJLPHGDWULEXWDomRFRQMXQWD TXDQGRIRLDVVLQDODGRRFDPSRGRTXDGUR 4 ALIENAÇÃO ONEROSA DE PARTES SOCIAIS E OUTROS VALORES MOBILIÁRIOS NÃO SUJEITOS A TRIBUTAÇÃO $ RX R FDPSR  GR TXDGUR % GD IROKD GR 5RVWR GD GHFODUDomR  RX GH VXMHLWRV (Partes sociais adquiridas antes de 1 de janeiro de 1989) SDVVLYRV QmR FDVDGRV GHYH VHU LQFOXtGD D PHWDGH GR UHQGLPHQWR GR GHSHQGHQWH HP Realização Aquisição Realização Aquisição JXDUGD FRQMXQWD FRP UHVLGrQFLD DOWHUQDGD TXHU LQWHJUH RX QmR R UHVSHWLYR DJUHJDGR Mês Valor Ano Mês Valor Mês Valor Ano Mês Valor IDPLOLDU . . , . . , . . , . . ,  . . , . . , . . , . . , &202'(9(6(5$35(6(17$'22$1(;2* . . , . . , . . , . . , $GHFODUDomRTXHLQWHJUHRDQH[R*GHYHVHUHQYLDGDSRUWUDQVPLVVmRHOHWUyQLFDGHGDGRV ,QWHUQHW QR . . , . . , . . , . . , SUD]RHVWDEHOHFLGRQRQžGRDUWLJRžGR&yGLJRGR,56VHPSUHMXt]RGDDSOLFDomRGHRXWURVSUD]RV . . , . . , . . , . . , QDVVLWXDo}HVH[SUHVVDPHQWHSUHYLVWDVQDOHL . . , . . , . . , . . ,  . . , . . , . . , . . , 48$'52±,'(17,),&$d­2'2 6 68-(,72 6 3$66,92 6  SOMA DE CONTROLO 401 . . , . . , $LGHQWLILFDomRGRVVXMHLWRVSDVVLYRV FDPSRVH GHYHUHVSHLWDUDSRVLomRDVVXPLGDSDUDFDGDXP 5 IMÓVEIS ALIENADOS EXCLUÍDOS OU ISENTOS DA TRIBUTAÇÃO QRVTXDGURV VXMHLWRSDVVLYR$ H$ VXMHLWRSDVVLYR% GR5RVWRGDGHFODUDomR (n.º 4 do art. 4.º e art. 5.º do DL n.º 442-A/88, de 30 de novembro e Regime Tributário dos FIIAH e SIIAH - art.º n.º 102.º da Lei n.º 64-A/2008, de 31 de dezembro) Identificação Matricial Código Data de Aquisição Valor  Freguesia Tipo Artigo Fração Ano Mês Dia Realização Aquisição 48$'52  ± $/,(1$d­2 21(526$ '( 3$57(6 62&,$,6 ( 287526 9$/25(6 02%,/,È5,26 501 . . , . . , 3$57(662&,$,6$'48,5,'$6$17(6'('(-$1(,52'(  502 . . , . . , 'HVWLQDVHDGHFODUDUDDOLHQDomRRQHURVDGHSDUWHVVRFLDLV TXRWDVHDo}HV HRXWURVYDORUHVPRELOLiULRV 503 . . , . . , FXMDWLWXODULGDGHRDOLHQDQWHWHQKDDGTXLULGRDQWHVGHGHMDQHLURGH 504 , , 6H R TXDGUR IRU LQVXILFLHQWH SDUD GHFODUDU WRGDV DV DOLHQDo}HV GHYHP DJUXSDUVH DV SDUWHV VRFLDLV RX Os dados recolhidos são processados automaticamente, destinando-se à prossecução das atribuições legalmente cometidas à administração fiscal. . . . . YDORUHVPRELOLiULRVDOLHQDGRVSRUDQRGHDTXLVLomR 505 . . , . . , 506 . . , . . ,  507 . . , . . , 48$'52±,0Ï9(,6$/,(1$'26(;&/8Ë'2628,6(1726'$75,%87$d­2 508 . . , . . ,  509 . . , . . , &yGLJR±([FOXtGRVGDWULEXWDomR 510 . . , . . , 1HVWHFyGLJRGHYHPVHULGHQWLILFDGRVRVLPyYHLVRVUHVSHWLYRVYDORUHVGHDTXLVLomRHGHUHDOL]DomREHP Os interessados poderão aceder à informação que lhes diga respeito através da Internet, devendo, caso ainda não possuam, solicitar a respetiva senha 511 . . , . . , FRPR D GDWD GD DTXLVLomR UHVSHLWDQWHV jV WUDQVPLVV}HV RQHURVDV GH GLUHLWRV UHDLV VREUH EHQV LPyYHLV DGTXLULGRVDQWHVGDHQWUDGDHPYLJRUGR&yGLJRGR,56 GHMDQHLURGH FXMRVJDQKRVQmRHVWDYDP 512 . . , . . , VXMHLWRVDR,PSRVWRGH0DLV9DOLDV &yGLJRDSURYDGRSHOR'HFUHWR/HLQžGHGHMXQKRGH  513 . . , . . , LQFOXLQGR RV JDQKRV GHULYDGRV GD DOLHQDomR D WtWXOR RQHURVR GH SUpGLRV U~VWLFRV DIHWRV DR H[HUFtFLR GH 514 . . , . . , XPD DWLYLGDGH DJUtFROD RX GD DIHWDomR GHVWHV D XPD DWLYLGDGH FRPHUFLDO RX LQGXVWULDO H[HUFLGD SHOR UHVSHWLYRSURSULHWiULRFRQIRUPHHVWDEHOHFHRQžGRDUWLJRžHRDUWLJRžGR'HFUHWR/HLQž$ 515 . . , . . , GHGHQRYHPEUR 516 . . , . . , e proceder à sua correção ou aditamento nos termos das leis tributárias.  517 . . , . . , &yGLJR±,VHQWRVGDWULEXWDomR 518 . . , . . , 1HVWHFyGLJRGHYHPVHULGHQWLILFDGRVRVLPyYHLVGHVWLQDGRVDKDELWDomRSHUPDQHQWHTXHIRUDPREMHWRGH 519 . . , . . , WUDQVPLVVmR D IDYRU GH IXQGRV GH LQYHVWLPHQWR LPRELOLiULR SDUD DUUHQGDPHQWR KDELWDFLRQDO ),,$+  TXH 520 . . , . . , RFRUUD SRU IRUoD GD FRQYHUVmR GR GLUHLWR GH SURSULHGDGH GHVVHV LPyYHLV QXP GLUHLWR GH DUUHQGDPHQWR SOMA DE CONTROLO . . , . . , GHYHQGR DLQGD LQGLFDUVH RV UHVSHWLYRV YDORUHV GH DTXLVLomR H GH UHDOL]DomR H D GDWD HP TXH IRUDP DGTXLULGRV 7012-(40) Diário da República, 1.ª série — N.º 249 — 29 de dezembro de 2017 1 2 ,16758d®(6'(35((1&+,0(172 MODELO EM VIGOR A PARTIR DE JANEIRO DE 2018 R. P. ANO DOS RENDIMENTOS MINISTÉRIO DAS FINANÇAS  AUTORIDADE TRIBUTÁRIA E ADUANEIRA BENEFÍCIOS FISCAIS DECLARAÇÃO DE RENDIMENTOS - IRS E DEDUÇÕES 01 2 $1(;2+ MODELO 3 Anexo H  3 IDENTIFICAÇÃO DO(S) SUJEITO(S) PASSIVO(S) 'HVWLQDVHDGHFODUDU Sujeito passivo A NIF 01 Sujeito passivo B NIF 02 L 2VUHQGLPHQWRVWRWDORXSDUFLDOPHQWHLVHQWRV 4 RENDIMENTOS ISENTOS SUJEITOS A ENGLOBAMENTO LL  $VGHGXo}HVjFROHWDSUHYLVWDVQR&yGLJRGR,56QR(VWDWXWRGRV%HQHItFLRV)LVFDLV (%) HHP Código do NIF da entidade pagadora / Retentora do IRS rendimento Titular Rendimentos Retenção do IRS NIF português País Número fiscal (UE ou EEE) RXWURV GLSORPDV OHJDLV TXH QmR VHMDP REMHWR GH FRPXQLFDomR j $7 H SRU HVWD GLUHWDPHQWH . . , . . , DSXUDGDV . . , . . , LLL  $VGHVSHVDVGHVD~GHGHIRUPDomRHHGXFDomRRVHQFDUJRVFRPLPyYHLVGHVWLQDGRVjKDELWDomR . . , . . , SHUPDQHQWH H RV HQFDUJRV FRP ODUHV FDVR SUHWHQGD RSWDUSHOD GHFODUDomR GHVWDVGHVSHVDV HP . . , . . , VXEVWLWXLomRGRVYDORUHVFRPXQLFDGRVj$7 SOMA . . , . . , LY  ,QIRUPDomRUHODWLYDDLPyYHLVTXHRULJLQDPHQFDUJRVGHGXWtYHLVjFROHWD 5 RENDIMENTOS DA PROPRIEDADE INTELECTUAL ISENTOS PARCIALMENTE (ART.º 58.º DO EBF) Y 2VDFUpVFLPRVjFROHWDRXDRUHQGLPHQWRSRULQFXPSULPHQWRGHUHTXLVLWRVOHJDLV Titular Montante do rendimento Titular Montante do rendimento Titular Montante do rendimento 501 . . , 503 . . , 505 . . ,  502 . . , 504 . . , 506 . . , 48(0'(9($35(6(17$52$1(;2+ SOMA . . , (VWH DQH[R GHYH VHU DSUHVHQWDGR VHPSUH TXH UHODWLYDPHQWH DR V  VXMHLWR V  SDVVLYR V  RX DRV 6 DEDUÇÕES À COLETA GHSHQGHQWHV TXH LQWHJUDP R DJUHJDGR IDPLOLDU H EHP DVVLP VHPSUH TXH UHODWLYDPHQWH DRV A PENSÕES DE ALIMENTOS (ART.º 83.º-A DO CIRS) GHSHQGHQWHVHPJXDUGDFRQMXQWDFRPUHVLGrQFLDDOWHUQDGDHVWDEHOHFLGDHFRPXQLFDGDQRVWHUPRVGRQž NIF do beneficiário das pensões Valor da pensão por beneficiário NIF do beneficiário das pensões Valor da pensão por beneficiário GRDUWLJRžGR&yGLJRGR,56VHYHULILTXHTXDOTXHUGDVVLWXDo}HVUHIHULGDVQRSDUiJUDIRDQWHULRU . . , . . , &DVRQmRSUHWHQGDH[HUFHUDRSomRUHIHUHQFLDGDQRSRQWRLLL VXSUDHQmRVHYHULILTXHTXDOTXHURXWUDGDV . . , . . , VLWXDo}HVUHIHULGDVDHQWUHJDGRDQH[RpGLVSHQVDGD . . , . . , 'HYHDLQGDREVHUYDUVHRGLVSRVWRQRVSDUiJUDIRVVHJXLQWHV . . , . . , . . , . . , 1RFDVRGHVXMHLWRVSDVVLYRVFDVDGRVRXXQLGRVGHIDFWR . . , . . , D 6HQGRDSOLFiYHORUHJLPHGDWULEXWDomRVHSDUDGD TXDQGRWHQKDVLGRDVVLQDODGRQRFDPSRGR . . , . . , TXDGUR $ RX FDPSR  GR TXDGUR % GD IROKD GH URVWR  FDGD XP GRV VXMHLWRV SDVVLYRV GHYH SOMA . . , LQFOXLUQHVWHDQH[R Os dados recolhidos são processados automaticamente, destinando-se à prossecução das atribuições legalmente cometidas à administração fiscal. B BENEFÍCIOS FISCAIS E DESPESAS RELATIVAS A PESSOAS COM DEFICIÊNCIA L $ WRWDOLGDGH GRV UHQGLPHQWRV LVHQWRV GDV GHGXo}HV j FROHWD GRV TXDGURV $ H % H GRV Código Entidade gestora / Donatária do benefício Titular Importância aplicada NIF português País Número fiscal (UE ou EEE) DFUpVFLPRVSRULQFXPSULPHQWRGHUHTXLVLWRVOHJDLVTXHOKHUHVSHLWHPH . . , LL  0HWDGHGRVUHQGLPHQWRVLVHQWRVGDVGHGXo}HVjFROHWDGRTXDGUR%HGRVDFUpVFLPRVSRU . . , LQFXPSULPHQWRGRVUHTXLVLWRVOHJDLVUHIHUHQWHVDRVGHSHQGHQWHVDILOKDGRVFLYLVTXHLQWHJUDP . . , RDJUHJDGRIDPLOLDUH . . , LLL  $WRWDOLGDGHGDVGHVSHVDVQRFDVRGRH[HUFtFLRGDRSomRSHODGHFODUDomRGDVGHVSHVDVGH . . , VD~GH GH IRUPDomR H HGXFDomR GRV HQFDUJRV FRP LPyYHLV GHVWLQDGRV j KDELWDomR . . , SHUPDQHQWHHGRVHQFDUJRVFRPODUHVHPVXEVWLWXLomRGRVYDORUHVFRPXQLFDGRVj$7TXH Os interessados poderão aceder à informação que lhes diga respeito através da Internet, devendo, caso ainda não possuam, solicitar a respetiva senha . . , GmRGLUHLWRjVGHGXo}HVjFROHWDGRTXDGUR&VXSRUWDGDVSHORDJUHJDGRIDPLOLDULQFOXLQGR . . , RF{QMXJHRXXQLGRGHIDFWRQRFDVRGHWULEXWDomRVHSDUDGD . . , E 7HQGRVLGRH[HUFLGDDRSomRSHORUHJLPHGDWULEXWDomRFRQMXQWD TXDQGRWHQKDVLGRDVVLQDODGRR . . , FDPSRGR TXDGUR $RXRFDPSRGR TXDGUR% GDIROKDGH URVWR GHYHPLQFOXLUVHQHVWH . . , DQH[R D WRWDOLGDGH GRV UHQGLPHQWRV LVHQWRV GDV GHGXo}HV j FROHWD H GRV DFUpVFLPRV SRU . . , LQFXPSULPHQWR GH UHTXLVLWRV OHJDLV UHODWLYRV DRV VXMHLWRV SDVVLYRV H DRV GHSHQGHQWHVDILOKDGRV FLYLVTXHLQWHJUDPRDJUHJDGRIDPLOLDU . . , . . , ([LVWLQGR GHSHQGHQWHV HP JXDUGD FRQMXQWD TXH LQWHJUHP R DJUHJDGR IDPLOLDU Qž  GR DUWLJR ž GR e proceder à sua correção ou aditamento nos termos das leis tributárias. . . , &yGLJR GR ,56  H HP UHODomR DRV TXDLV QmR VH YHULILTXH D UHVLGrQFLD DOWHUQDGD HVWDEHOHFLGD HP . . , DFRUGRGHUHJXODomRGRH[HUFtFLRGHUHVSRQVDELOLGDGHVSDUHQWDLV . . , L 2VUHQGLPHQWRVLVHQWRVHRVDFUpVFLPRVSRULQFXPSULPHQWRGHUHTXLVLWRVOHJDLVTXHjTXHOHV . . , UHVSHLWHPGHYHPVHULQGLFDGRV . . ,   3HOD WRWDOLGDGH GR VHX YDORU QR FDVR GH VXMHLWRV SDVVLYRV FDVDGRV RX XQLGRV GH IDFWR . . , TXHRSWHPSHODWULEXWDomRFRQMXQWDRXGHVXMHLWRVSDVVLYRVQmRFDVDGRV SOMA . . ,   3RUPHWDGHGRVHXYDORUQRFDVRGHVXMHLWRVSDVVLYRVFDVDGRVRXXQLGRVGHIDFWRTXH RSWHPSHODWULEXWDomRVHSDUDGD LL  $VGHGXo}HVjFROHWDGRTXDGUR%GHYHPVHULQGLFDGDV   3HODWRWDOLGDGHGRVHXYDORUQRFDVRGHVXMHLWRVSDVVLYRVFDVDGRVRXXQLGRVGHIDFWRTXH RSWHPSHODWULEXWDomRFRQMXQWDRXGHVXMHLWRVSDVVLYRVQmRFDVDGRV   3RU PHWDGH GR VHX YDORU QRFDVR GH VXMHLWRV SDVVLYRV FDVDGRV RX XQLGRV GH IDFWR TXH RSWHPSHODWULEXWDomRVHSDUDGD C DESPESAS DE SAÚDE, FORMAÇÃO E EDUCAÇÃO, ENCARGOS COM IMÓVEIS E COM LARES LLL  $VGHVSHVDVTXHGmRGLUHLWRjVGHGXo}HVj FROHWD GRTXDGUR&GHYHPVHULQGLFDGDVSHOD Em alternativa aos valores comunicados à Autoridade Tributária e Aduaneira (AT), pretende declarar as despesas de saúde, de formação e educação, os encargos WRWDOLGDGHQRFDVRGRH[HUFtFLRGDRSomRSHODGHFODUDomRGDVGHVSHVDVHPVXEVWLWXLomRGRV com imóveis e os encargos com lares relativos ao agregado familiar? YDORUHVFRPXQLFDGRVj$7 Sim 01 Não 02 ([LVWLQGR GHSHQGHQWHVHPJXDUGDFRQMXQWD HP TXHVH YHULILTXH D UHVLGrQFLD DOWHUQDGD HVWDEHOHFLGD HP Se assinalou o campo 01 (sim) deve preencher o quadro seguinte, inscrevendo todas as despesas suportadas pelo agregado familiar, por titular, incluindo aque- DFRUGRGHUHJXODomRGRH[HUFtFLRGHUHVSRQVDELOLGDGHVSDUHQWDLVHPYLJRUQR~OWLPRGLDGRDQRDTXHR las cujos valores são iguais aos comunicados à AT. Note que ao exercer esta opção apenas serão consideradas as despesas inscritas neste quadro. LPSRVWRUHVSHLWDHTXHDPHVPDWHQKDVLGRFRPXQLFDGDj$7QR3RUWDOGDV)LQDQoDVDWpGHIHYHUHLUR Código Código Despesa/Encargo Titular Montante Despesa/Encargo Titular Montante GRDQRVHJXLQWH FIUQžGRDUWLJRžGR&yGLJRGR,56  . . , . . ,  D  1D GHFODUDomR GR VXMHLWR SDVVLYR TXH H[HUFH HP FRQMXQWR DV UHVSRQVDELOLGDGHV SDUHQWDLV HP FXMR . . , . . , . . , . . , DJUHJDGRRVGHSHQGHQWHVVHLQWHJUDP . . , . . ,  . . , . . , L  2V UHQGLPHQWRV LVHQWRV H RV DFUpVFLPRV SRU LQFXPSULPHQWR GH UHTXLVLWRV OHJDLV TXH jTXHOHV UHVSHLWHPGHYHPVHULQGLFDGRV . . , . . ,  . . , . . ,   3RUPHWDGHGRVHXYDORUQRFDVR GHVXMHLWRVSDVVLYRV FDVDGRVTXHRSWHPSHOD WULEXWDomR . . , . . , FRQMXQWDRXGHVXMHLWRVSDVVLYRVQmRFDVDGRV . . , . . ,   (PGRVHXYDORUQRFDVRGHVXMHLWRVSDVVLYRVFDVDGRVRXXQLGRVGHIDFWRTXHRSWHP . . , . . , SHODWULEXWDomRVHSDUDGD GHYHQGR QHVWHFDVRR RXWURF{QMXJHRXXQLGRGH IDFWR GHFODUDU . . , . . , WDPEpPGRVUHQGLPHQWRVRXDFUpVFLPRV  . . , . . ,  . . , . . , LL  $VGHGXo}HVjFROHWDGRTXDGUR%GHYHPVHULQGLFDGDV  . . , . . ,   3RU PHWDGH GR UHVSHWLYR YDORU QR FDVR GH  QR FDVR GH VXMHLWRV SDVVLYRV FDVDGRV TXH . . , . . , RSWHPSHODWULEXWDomRFRQMXQWDRXGHVXMHLWRVSDVVLYRVQmRFDVDGRV . . , . . ,   (P GR UHVSHWLYR YDORUQRFDVR GH VXMHLWRVSDVVLYRVFDVDGRVRX XQLGRVGHIDFWR TXH . . , . . , RSWHP SHOD WULEXWDomR VHSDUDGD GHYHQGRQHVWHFDVRRRXWURF{QMXJH RX XQLGR GH IDFWR . . , . . , GHFODUDUWDPEpPGDVGHGXo}HVQDVXDGHFODUDomR  . . , . . ,  . . , . . , LLL  $V GHVSHVDV TXH GmR GLUHLWR jV GHGXo}HV j FROHWD GR TXDGUR & GHYHP VHU LQGLFDGDV SHOD . . , . . , WRWDOLGDGH QR FDVR GR H[HUFtFLR GD RSomR SHOD GHFODUDomR GDV GHVSHVDV HP VXEVWLWXLomR GRV Se mencionou despesas referentes a refeições escolares (código 658), indique: YDORUHVFRPXQLFDGRVj$7 Titular NIF do prestador de serviços Titular NIF do prestador de serviços Titular NIF do prestador de serviços  680 681 682 E  1D GHFODUDomR GR RXWUR VXMHLWR SDVVLYR TXH H[HUFH HP FRQMXQWR DV UHVSRQVDELOLGDGHV SDUHQWDLV HP FXMRDJUHJDGRRVGHSHQGHQWHVQmRVHLQWHJUDP 7 INFORMAÇÃO RELATIVA A DESPESAS E ENCARGOS COM IMÓVEIS PARA HABITAÇÃO PERMANENTE (ART.º 78.º-E DO CIRS E ART.º 71.º DO EBF)  Se é titular de encargos com imóveis destinados à habitação permanente (juros de empréstimos e rendas pagas), indique: L  2V UHQGLPHQWRV LVHQWRV H RV DFUpVFLPRV SRU LQFXPSULPHQWR GH UHTXLVLWRV OHJDLV TXH jTXHOHV Natureza do encargo Freguesia Tipo Artigo Fração Titular NIF do arrendatário NIF do mutuante/locador UHVSHLWHPGHYHPVHULQGLFDGRVSRUPHWDGH  LL  $VGHGXo}HVjFROHWDGRTXDGUR%GHYHPVHULQGLFDGDVSRUPHWDGHGRUHVSHWLYRYDORU  LLL  $V GHVSHVDV TXH GmR GLUHLWR jV GHGXo}HV j FROHWD GR TXDGUR & GHYHP VHU LQGLFDGDV SHOD WRWDOLGDGH QR FDVR GR H[HUFtFLR GD RSomR SHOD GHFODUDomR GDV GHVSHVDV HP VXEVWLWXLomR GRV YDORUHVFRPXQLFDGRVj$7 Se o imóvel que constitui a sua habitação permanente se situa na União Europeia ou no Espaço Económico Europeu ou se os encargos foram aí suportados, indique o código do país  Se beneficiou de apoio financeiro indique: O seu valor anual 701 . . , O NIF da entidade que o atribuiu 702 &202'(9(6(5$35(6(17$'22$1(;2+ 8 ACRÉSCIMOS POR INCUMPRIMENTO DE REQUISITOS $GHFODUDomRTXHLQWHJUHRDQH[R+GHYHVHUHQYLDGDSRUWUDQVPLVVmRHOHWUyQLFDGHGDGRV ,QWHUQHW QR À coleta Ao rendimento SUD]RHVWDEHOHFLGRQRQžGRDUWLJRžGR&yGLJRGR,56VHPSUHMXt]RGDDSOLFDomRGHRXWURVSUD]RV Pelo pagamento por empresas de seguros de quaisquer importâncias fora das condições legalmente previstas (ex-art.º 86.º, n.º 5, do CIRS e art.º 97.º, n.º 2, da Lei n.º 55-A/2010, de 31/12) 801 . . , . . , QDVVLWXDo}HVH[SUHVVDPHQWHSUHYLVWDVQDOHL Pela inobservância das condições legalmente previstas relativas a contribuições das entidades patronais para regimes de segurança social (art.º 18.º, n.º 2, do EBF) 802 . . , . . ,  Por atribuição de rendimentos ou reembolso de certificados ou planos individuais de poupança-reforma (PPR), poupança- -educação (PPE) ou poupança-reforma / educação (PPR/E) (art.º 16.º, n.º 3 e art. 21.º, n.º 4, do EBF) 803 48$'52,'(17,),&$d­2'2 6 68-(,72 6 3$66,92 6  . . , . . , Pelo levantamento antecipado 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P. 1 2 ANO DOS RENDIMENTOS  MINISTÉRIO DAS FINANÇAS AUTORIDADE TRIBUTÁRIA E ADUANEIRA RENDIMENTOS &yGLJR 1DWXUH]DGRHQFDUJR DECLARAÇÃO DE RENDIMENTOS - IRS DE 01 2 -XURVGHGtYLGDVFRQWUDtGDVDWpGHGH]HPEURGHUHVSHLWDQWHVDLPyYHLV MODELO 3 HERANÇA INDIVISA Anexo I  GHVWLQDGRVjKDELWDomRSUySULDHSHUPDQHQWH±DOtQHDVE HF GRQžGRDUWLJR (Herança Indivisa) ž(GR&yGLJRGR,56 3 IDENTIFICAÇÃO DO(S) SUJEITO(S) PASSIVO(S) SUJEITO PASSIVO A NIF 01 SUJEITO PASSIVO B NIF 02 -XURVGHGtYLGDVFRQWUDtGDVDWpGHGH]HPEURGHUHVSHLWDQWHVDLPyYHLV  DUUHQGDGRVSDUDKDELWDomRSHUPDQHQWHGRDUUHQGDWiULR±DOtQHDVE HF GRQž 4 IDENTIFICAÇÃO DA HERANÇA INDIVISA GRDUWLJRž(GR&yGLJRGR,56 AUTOR DA HERANÇA HERANÇA INDIVISA CABEÇA-DE-CASAL OU ADMINISTRADOR DA HERANÇA NIF 01 NIF 02 NIF 03 (QFDUJRVFRPDUHDELOLWDomRXUEDQDGHSUpGLRV±GHFODUDGRVFRPRFyGLJRQR  TXDGUR%GHVWH$QH[R±QžGRDUWLJRžGR(%) 5 REGIME SIMPLIFICADO - ANEXO B RENDIMENTOS ILÍQUIDOS COEFICIENTES RENDIMENTOS LÍQUIDOS Vendas de mercadorias e produtos, com exceção das incluídas no campo 510, prestações de serviços de atividades hoteleiras e similares, restauração e bebidas - anos 2015 e 2016 501 . . . , 0,15 . . . , -XURV FRQWLGRVQDV UHQGDV GH FRQWUDWRV GHORFDomR ILQDQFHLUD FHOHEUDGRV DWp  Vendas de mercadorias e produtos, com exceção das incluídas no campo 510 e  GHGH]HPEURGHHUHODWLYRVDLPyYHLVSDUDKDELWDomRSUySULDHSHUPDQHQWH prestações de serviços de atividades de restauração e bebidas 511 . . . , 0,15 . . . , ±DOtQHDG GRQžGRDUWLJRž(GR&yGLJRGR,56 512 0,15 Prestações de serviços de atividades hoteleiras e similares . . . , . . . , Rendimentos de atividades de exploração de estabelecimento de alojamento local na (QFDUJRVFRPUHQGDVGHSUpGLRGHVWLQDGRjKDELWDomRSHUPDQHQWH±DOtQHDD GR 513 . . . , 0,35 . . . ,  modalidade de morada ou apartamento QžGRDUWLJRž(GR&yGLJRGR,56 Rendimento das atividades profissionais especificamente previstas na Tabela do art.º 151.º do CIRS 502 . . . , 0,75 . . . , -XURV VXSRUWDGRV SHORV DUUHQGDWiULRV GH LPyYHLV GRV )XQGRV GH ,QYHVWLPHQWR Rendimentos de prestações de serviços não previstos nos campos anteriores 503 0,35 . . . , . . . ,  ,PRELOLiULR SDUD $UUHQGDPHQWR +DELWDFLRQDO ),,$+  ± Qž  GR DUWLJR ž GR UHVSHWLYRUHJLPHMXUtGLFR±DUWLJRžGD/HLQž$GHGHGH]HPEUR Rendimentos da propriedade intelectual, industrial ou prestação de informações, rendimentos de capitais imputáveis a atividades geradoras de rendimentos empresariais e profissionais, saldo positivo das mais e menos-valias e restantes incrementos 504 0,95  patrimoniais . . . , . . . , Resultado positivo de rendimentos prediais 505 . . . , 0,95 . . . , 1D FROXQD ³)UHJXHVLD´ GHYH SURFHGHU j VXD LGHQWLILFDomR DWUDYpV GD LQVFULomR GR UHVSHWLYR FyGLJR FRPSRVWRSRUVHLVGtJLWRV Outros subsídios 506 . . . , 0,30 . . . , (VWHFyGLJRFRQVWDQRVGRFXPHQWRVGHFREUDQoDGR,PSRVWR0XQLFLSDOVREUH,PyYHLVSRGHQGRWDPEpP Rendimentos decorrentes de vendas em explorações silvícolas plurianuais (art.º 0,15 59.º-D, n.º 1, do EBF) 510 . . . , . . . , VHU REWLGR HP TXDOTXHU VHUYLoR GH ILQDQoDV RX DWUDYpV GD LQWHUQHW QD FRQVXOWD j LGHQWLILFDomR GR SDWULPyQLR SDUD DTXDOWHUiTXH GLVSRUGHVHQKDSHVVRDOGH DFHVVRjFRQVXOWD GH TXDOTXHULQIRUPDomR Subsídios à exploração e restantes rendimentos da categoria B 507 . . . , 0,10 . . . , WULEXWiULDSRGHQGRDPHVPDVHUVROLFLWDGDQRHQGHUHoRZZZSRUWDOGDVILQDQFDVJRYSW Os dados recolhidos são processados automaticamente, destinando-se à prossecução das atribuições legalmente cometidas à administração fiscal. Acréscimos ao rendimento (Q4C do anexo B) 508 . . . , . . . , $LGHQWLILFDomRGR7LSRGHSUpGLRGHYHUiHIHWXDUVHDWUDYpVGDLQVFULomRGDVVHJXLQWHVOHWUDV Soma . . . , . . . , 8±XUEDQR Valor a imputar aos herdeiros no quadro 8 509 . . , 2±RPLVVR $ LGHQWLILFDomR GR $UWLJR GHYH HIHWXDUVHDWUDYpV GD LQVFULomR GR UHVSHWLYR Q~PHUR GHYHQGR WHUVH HP 6 REGIME DE CONTABILIDADE ORGANIZADA – ANEXO C DWHQomRTXHDDSRVLomRGRVUHVSHWLYRVDOJDULVPRVVHGHYHHIHWXDUGDHVTXHUGDSDUDDGLUHLWDGHPRGR PREJUÍZO (campo 469 do anexo C) 601 . . , LUCRO (campo 470 do anexo C) 602 . . , TXHH[LVWLQGRFDVDVYD]LDVHVWDVHVWHMDPFRORFDGDVVHPSUHjGLUHLWDGRQ~PHURLQVFULWRH[FHWRQRHQYLR SHODLQWHUQHWRQGHHVWDUHJUDQmRWHPDSOLFDomR Os interessados poderão aceder à informação que lhes diga respeito através da Internet, devendo, caso ainda não possuam, solicitar a respetiva senha A 1DFROXQDGHVWLQDGDjLGHQWLILFDomRGD)UDomRQmRSRGHVHULQGLFDGDSRUFDGDFDPSRPDLVGRTXHXPD 1 - Se preencheu o campo 602 e nele estão incluídos rendimentos de explorações silvícolas plurianuais, indique relativamente a estas explorações (art.º 59.º-D, n.º 1, do EBF): IUDomRPHVPR TXH UHVSHLWHP DR PHVPR FRQWUDWRHQFDUJRH DR PHVPR DUWLJR PDWULFLDOGHYHQGR QHVWH N.º de anos ou fração a que respeitam os gastos imputados 603 Lucro tributável (explorações silvícolas plurianuais) 604 . . , FDVRSURFHGHUVHjVXDGLVFULPLQDomRHPOLQKDVGLIHUHQWHVGHVWHPHVPRTXDGUR 2 - Se preencheu o campo 602 e nele estão incluídos rendimentos obtidos no âmbito de actividades de arrendamento ou hospedagem, indique: 2SUHHQFKLPHQWRGHVWDFROXQDGHYHUiVHUIHLWRGDHVTXHUGDSDUDDGLUHLWDGHPRGRTXHH[LVWLQGRFDVDV Lucro tributável imputável a esses rendimentos 605 . . , YD]LDVHVWDVILTXHPVLWXDGDVVHPSUHjGLUHLWDGRVFDUDWHUHVLQVFULWRVH[FHWRQRHQYLRSHODLQWHUQHWRQGH HVWDUHJUDQmRWHPDSOLFDomR 3 - Se foram auferidos rendimentos da exploração de estabelecimentos de alojamento local na modalidade de moradia ou apartamento, indique: $ FROXQD 7LWXODU GHVWLQDVH j LGHQWLILFDomR GR PHPEUR GR DJUHJDGR IDPLOLDU TXH VXSRUWRX R HQFDUJR 606 . . , e proceder à sua correção ou aditamento nos termos das leis tributárias. Prejuízo fiscal imputável a esses rendimentos Lucro tributável imputável a esses rendimentos 607 . . , DWUDYpVGDXWLOL]DomRGRVFyGLJRVVHJXLQWHV $ 6XMHLWR3DVVLYR$ % 6XMHLWR 3DVVLYR% QR FDVRGHVXMHLWRVSDVVLYRVFDVDGRVRX XQLGRVGHIDFWRTXHRSWHPSHOD WULEXWDomR FRQMXQWD GRV VHXV UHQGLPHQWRV  FDPSR  GR TXDGUR $ GD IROKD GR URVWR GD GHFODUDomR   &  &{QMXJH RX XQLGR GH IDFWR FRP R 6XMHLWR 3DVVLYR $ RX F{QMXJH IDOHFLGR QR DQR GR yELWR DSHQDV QR FDVR GH VXMHLWRV SDVVLYRV FDVDGRV RX XQLGRV GH IDFWR QR UHJLPH GH WULEXWDomR VHSDUDGDGRVVHXVUHQGLPHQWRVFDPSRGRTXDGUR$GDIROKDGRURVWRGDGHFODUDomR   )  )DOHFLGR QR DQR GR yELWR FDVR WHQKD VLGR HIHWXDGD D RSomR SHOD WULEXWDomR FRQMXQWD GRV UHQGLPHQWRVFDPSRGR4XDGURGDIROKDGRURVWRGDGHFODUDomR   2V GHSHQGHQWHV GHYHP VHU LGHQWLILFDGRV FRQIRUPH VH H[HPSOLILFD WHQGR HP FRQWD D SRVLomR DVVXPLGDSRUFDGDXPQR4XDGUR%GDIROKDGHURVWRGDGHFODUDomR 7 TRIBUTAÇÃO AUTÓNOMA SOBRE DESPESAS '''« 'HSHQGHQWH   VALOR TAXAS IMPOSTO $)$)$)« $ILOKDGRFLYLO 701 Despesas não documentadas (art.º 73.º, n.º 1, do CIRS) . . , 50% . . , Encargos com despesas de representação e viaturas ligeiras de passageiros ou mistas, cujo custo de aquisição '*'*'*« 'HSHQGHQWHHPJXDUGDFRQMXQWD 702 seja < a 20.000 euros, motos e motociclos [art.º 73.º, n.º 2, al. a), do CIRS] . . , 10% . . , Encargos com viaturas ligeiras ou mistas de passageiros movidas a GPL ou GNV cujo custo de aquisição seja $ FROXQD 1,) GR DUUHQGDWiULR DSHQDVGHYH VHU SUHHQFKLGD TXDQGRQD SULPHLUD FROXQD VHMD LQGLFDGR R 703 < a 20.000 euros (art.º 73.º, n.º 11, do CIRS) . . , 7,5% . . , Encargos com viaturas ligeiras de passageiros ou mistas híbridas “Plug-in” cujo custo de aquisição seja < a 20.000 FyGLJR±-XURVGHGtYLGDVFRQWUDtGDVDWpGHGH]HPEURGHUHVSHLWDQWHVDSUpGLRVDUUHQGDGRV 704 euros (art.º 73.º, n.º 10, do CIRS ) . . , 5% . . , SDUDKDELWDomRSHUPDQHQWHGRDUUHQGDWiULR>DOtQHDVE HF GRQžGRDUWLJRž(GR&yGLJRGR,56@ 705 Encargos com automóveis ligeiros de passageiros ou mistos cujo custo de aquisição seja • a 20.000 euros [art.º 73.º, n.º 2, al. b), do CIRS ] . . , 20% . . , Encargos com viaturas ligeiras ou mistas de passageiros movidas a GPL ou GNV cujo custo de aquisição seja 1D FROXQD 1,) GR PXWXDQWHORFDGRU GHYH VHU LGHQWLILFDGR R VHQKRULR GR LPyYHO DUUHQGDGR SDUD 706 • a 20.000 euros (art.º 73.º, n.º 11, do CIRS) . . , 15% . . , KDELWDomR SHUPDQHQWH H VREUH R TXDO IRUDP SDJDV UHQGDV RX D HQWLGDGH FRP D TXDO IRL FRQWUDtGR 707 Encargos com viaturas ligeiras de passageiros ou mistas híbridas “Plug-in” cujo custo de aquisição seja • a 20.000 euros (art.º 73.º, n.º 10, do CIRS) . . , 10% . . , HPSUpVWLPR SDUD D DTXLVLomR FRQVWUXomR RX EHQHILFLDomR GH LPyYHLV SDUD KDELWDomR SUySULD H SHUPDQHQWHRXSDUDDUUHQGDPHQWRGHYLGDPHQWHFRPSURYDGRSDUDKDELWDomRSHUPDQHQWHGRDUUHQGDWiULR 708 Importâncias pagas ou devidas a qualquer título, a não residentes (art.º 73.º, n.º 6, do CIRS) . . , 35% . . , Encargos dedutíveis relativos a despesas com ajudas de custo e compensação pela deslocação em viatura própria 709 do trabalhador (art.º 73.º, n.º 7, do CIRS) . . , 5% . . , 6LWXDQGRVH RLPyYHOGHVWLQDGRD KDELWDomRSHUPDQHQWHQR WHUULWyULRGHRXWUR (VWDGR PHPEURGD 8QLmR (XURSHLD RX QR (VSDoR (FRQyPLFR (XURSHX GHVGH TXH QHVWH ~OWLPR FDVR H[LVWD LQWHUFkPELR GH Soma (701 + ... + 709) . . , . . , LQIRUPDo}HVRXVHRVHQFDUJRVIRUHPDtVXSRUWDGRVGHYHLQGLFDURUHVSHWLYRSDtVXWLOL]DQGRRVFyGLJRV 8 IMPUTAÇÃO DE RENDIMENTOS, DEDUÇÕES À COLETA E TRIBUTAÇÃO AUTÓNOMA FRQVWDQWHVQDWDEHODGLVSRQtYHOQDSDUWHILQDOGDVLQVWUXo}HVGRURVWRGDGHFODUDomR RENDIMENTO LÍQUIDO IMPUTADO DEDUÇÕES À COLETA TRIBUTAÇÃO AUTÓNOMA CONTITULARES % DE RENDIMENTO BRUTO DA 6HEHQHILFLRXGHTXDOTXHUDSRLRILQDQFHLUR SRUH[HPSOR5$815$8RX'HFUHWR/HLQžGHGH (Número de Identificação Fiscal) PARTIC. HERANÇA RENDIMENTOS COMERCIAIS RENDIMENTOS AGRÍCOLAS, E INDUSTRIAIS SILVÍCOLAS E PECUÁRIOS RETENÇÕES NA FONTE VALOR DO IMPOSTO A IMPUTAR VHWHPEUR QRkPELWRGRLQFHQWLYRDRDUUHQGDPHQWRGHYHLQGLFDUQRFDPSRRYDORUUHFHELGR DSRLR ILQDQFHLUR GXUDQWHRDQRDTXHUHVSHLWDDGHFODUDomRHQRFDPSRR1,)GDHQWLGDGHTXHRDWULEXLX 801 . . , . . , . . , . . , . . , 802 . . , . . , . . , . . , . . ,  803 . . , . . , . . , . . , . . , 48$'52±$&5e6&,026325,1&8035,0(172'(5(48,6,726 804 . . , . . , . . , . . , . . , SOMA . . , . . , . . , . . , . . , 2V YDORUHV D LQVFUHYHU QHVWH TXDGUR VmR DSXUDGRV SHORV VXMHLWRV SDVVLYRV HP FRQIRUPLGDGH FRP DV 9 ALOJAMENTO LOCAL - OPÇÃO PELA TRIBUTAÇÃO DE ACORDO COM AS REGRAS ESTABELECIDAS PARA A CATEGORIA F QRUPDVOHJDLVTXHGHWHUPLQHPRVDFUpVFLPRVjFROHWDRXDRUHQGLPHQWR Se foram auferidos rendimentos da exploração de estabelecimentos de alojamento local na modalidade de moradia ou apartamento, indique os rendimentos obtidos e os gastos suportados 2VDFUpVFLPRVjFROHWDVySRGHUmRUHVSHLWDUDGHGXo}HVLQGHYLGDPHQWHHIHWXDGDVFRPUHIHUrQFLDDRDQR e pagos no âmbito da referida atividade, para a eventualidade de algum(ns) contitular(es) pretender(em) optar pela tributação de acordo com as regras estabelecidas para a categoria F. GHHDQRVVHJXLQWHV 9.1 RENDIMENTOS OBTIDOS 6HUHVSHLWDUHPDDQRVDQWHULRUHVRVDFUpVFLPRVRSHUDPFRPRDFUpVFLPRDRUHQGLPHQWR Identificação matricial dos prédios Rendimento Freguesia (código) Tipo Artigo Fração (PFDGDXPGRVFDPSRV  D VHUmRLQGLFDGRVRV PRQWDQWHVTXH GH DFRUGRFRPDVGLVSRVLo}HV 901 . . , OHJDLV QHOHV UHIHUHQFLDGDV GHYHP VHU DFUHVFLGRV j FROHWD RX DR UHQGLPHQWR GR DQR D TXH UHVSHLWD D 902 . . , GHFODUDomR FRQIRUPH DFLPD VH UHIHUH WHQGR HP DWHQomR TXH RV YDORUHV LQGHYLGDPHQWH GHGX]LGRV VmR 903 . . , PDMRUDGRV HP  SRU FDGD DQR RX IUDomR GHFRUULGR GHVGH DTXHOH HP TXH IRL H[HUFLGR R GLUHLWR j 904 . . , GHGXomR SOMA . . , 9.2 GASTOS SUPORTADOS E PAGOS Campo Q9.1 Conservação e Condomínio Imposto municipal Imposto do selo Taxas autárquicas Outros manutenção sobre imóveis 10101 . . , . . , . . , . . , . . , . . , 10102 . . , . . , . . , . . , . . , . . , 10103 . . , . . , . . , . . , . . , . . , SOMA . . , . . , . . , . . , . . , . . , 9.3 INFORMAÇÃO COMPLEMENTAR A IDENTIFICAÇÃO DOS IMÓVEIS RECUPERADOS OU OBJETO DE AÇÕES DE REABILITAÇÃO Mencione os campos do quadro 9.1 respeitantes a imóveis recuperados ou objeto de ações de reabilitação com comprovação emitida por entidade competente, nos termos dos n.os 6 e 23 do art.º 71.º do EBF: 01 02 03 04 05 10 DEDUÇÃO À COLETA – ADICIONAL AO IMPOSTO MUNICIPAL SOBRE IMÓVEIS [alínea l) do n.º 1 do art.º 78.º do CIRS] 1 - Se no ano a que respeita a declaração foi liquidado Adicional ao IMI, em nome de Herança Indivisa, relativamente a imóveis que originaram rendimentos obtidos no âmbito de atividades de arrendamento ou hospedagem, indique: Identificação matricial dos prédios Valor Patrimonial Tributário Freguesia (código) Tipo Artigo Fração 11001 . . , 11002 . . , SOMA . . , 2 - Valor total da liquidação do Adicional ao IMI 11101 . . , 3 - Valor tributável total de todos os prédios urbanos de que é proprietário e sobre os quais incidiu o Adicional ao IMI 11102 . . , Diário da República, 1.ª série — N.º 249 — 29 de dezembro de 2017 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DWHQomR D LQIRUPDomR FRQVWDQWH GD 'HPRQVWUDomR GH 6 RENDIMENTOS EMPRESARIAIS E PROFISSIONAIS (CATEGORIA B) /LTXLGDomRGR$,0, Código País da Estabelecimento estável Contribuições regimes Imposto pago Imposto retido em Portugal A ou instalação fixa Rendimento  rendim. fonte Sim Não proteção social no estrangeiro NIF da entidade retentora Retenção na fonte (P FDGD OLQKD GHYHUi VHU LQVFULWR DSHQDV XP SUpGLR REVHUYDQGRVH R VHJXLQWH TXDQWR j VXD 601 . . , . . , . . , . . , LGHQWLILFDomRPDWULFLDO 602 . . , . . , . . , . . ,  $ LGHQWLILFDomR GD IUHJXHVLD GHYH VHU HIHWXDGD DWUDYpV GD LQVFULomR GR UHVSHWLYR FyGLJR 603 . . , . . , . . , . . , FRPSRVWR SRU VHLV GtJLWRV (VWH FyGLJR FRQVWD QRV 'RFXPHQWRV GH &REUDQoD GR ,PSRVWR 604 . . , . . , . . , . . , 0XQLFLSDOVREUH,PyYHLV 605 . . , . . , . . , . . ,  $LGHQWLILFDomRGRWLSRGHSUpGLRGHYHHIHWXDUVHDWUDYpVGDLQVFULomRGDOHWUD88UEDQR 606 . . , . . , . . , . . ,  $LGHQWLILFDomRGRDUWLJRGHYHHIHWXDUVHDWUDYpVGDLQVFULomRGRUHVSHWLYRQ~PHUR SOMA . . , . . , . . , . . ,  1D FROXQDGHVWLQDGDjLGHQWLILFDomRGDIUDomRQmR SRGHVHULQGLFDGDSRUFDGD FDPSRPDLV B INFORMAÇÕES COMPLEMENTARES PARA A CATEGORIA B GR TXH XPD IUDomR PHVPR TXH UHVSHLWHP DR PHVPR DUWLJR PDWULFLDO GHYHQGR QHVWH FDVR Trabalho independente - Códigos B03 / B04 Trabalho independente - Códigos B03 / B04 Trabalho independente - Códigos B03 / B04 SURFHGHUVHjVXDGLVFULPLQDomRLQGLFDQGRSRUFDGDIUDomRRYDORUGRVUHQGLPHQWRVTXHOKHp Linha Q6A Dias de permanência no país da prestação dos serviços Linha Q6A Dias de permanência no país da prestação dos serviços Linha Q6A Dias de permanência no país da prestação dos serviços LPSXWiYHO < 183 • 183 < 183 • 183 < 183 • 183 < 9 m (Panamá) • 9 m (Panamá) < 9 m (Panamá) • 9 m (Panamá) < 9 m (Panamá) • 9 m (Panamá)  651 654 657  652 655 658 1DFROXQD³9DORU3DWULPRQLDO7ULEXWiULR´GHYHVHULQGLFDGRRYDORUSDWULPRQLDOWULEXWiULRFRUUHVSRQGHQWH 653 656 659 DRSUpGLRLGHQWLILFDGR  Se dos rendimentos declarados no quadro 6A, existem montantes que respeitem a herança indivisa, indique a linha: 1R ³FDPSR ´ GHYH VHU LQGLFDGR R YDORU WRWDO GR LPSRVWR DSXUDGR QD OLTXLGDomR GR $,0, HIHWXDGD HPQRPHGD+HUDQoD,QGLYLVD 7 RENDIMENTOS PREDIAIS (CATEGORIA F)  A Código País da rendim. fonte Rendimento líquido Imposto pago no estrangeiro Código País da rendim. fonte Rendimento líquido Imposto pago no estrangeiro 1R³FDPSR´GHYHVHULQGLFDGRRYDORUWULEXWiYHOWRWDOGHWRGRVRVSUpGLRVXUEDQRVVREUHRVTXDLV 701 . . , . . , 704 . . , . . , LQFLGLXDOLTXLGDomRGR$,0,HIHWXDGDHPQRPHGD+HUDQoD,QGLYLVD 702 . . , . . , 705 . . , . . ,  703 . . , . . , 706 . . , . . , ([HPSORGHSUHHQFKLPHQWR SOMA . . , . . ,  '(021675$d­2/,48,'$d­2GR$,0, B OPTA PELO ENGLOBAMENTO DESTES RENDIMENTOS? Sim 01 Não 02  9DORU7ULEXWiYHO7RWDO 97  ¼   8 RENDIMENTOS DE CAPITAIS (CATEGORIA E) 'HGXomR DUWžž&Qž&,0,   Imposto pago no estrangeiro Imposto retido em Portugal Código País da País do agente pagador  A rendim. fonte Rendimento bruto No país da fonte Diretiva da poupança 2003/48/CE NIF da entidade retentora Retenção na fonte Imposto retido 9$/25 Cód. país /,48,'$d­2 75,%87È9(/ ¼  7$;$ ,032672 ¼  801 . . , . . , . . , . . , 802 . . , . . , . . , . . , $UWLJRž)Qž&,0,    803 . . , . . , . . , . . , $UWLJRž)Qž&,0,    804 . . , . . , . . , . . , 9$/25$385$'2  805 . . , . . , . . , . . ,  806 . . , . . , . . , . . ,  807 . . , . . , . . , . . , ±35((1&+,0(172'248$'52 808 . . , . . , . . , . . ,  809 . . , . . , . . , . . ,  ,GHQWLILFDomR PDWULFLDO GRV SUpGLRV TXH 9DORU 3DWULPRQLDO RULJLQDUDPUHQGLPHQWRV  7ULEXWiULR 810 . . , . . , . . , . . , 811 . . , . . , . . , . . ,  ;;<<::8  812 . . , . . , . . , . . ,  ;;<<::8$  813 . . , . . , . . , . . , 727$/  814 . . , . . , . . , . . , ±9DORUWRWDOGDOLTXLGDomRGR$GLFLRQDODR,0,   815 . . , . . , . . , . . ,  ± 9DORU WULEXWiYHO WRWDO GRV SUpGLRV GH TXH p SURSULHWiULR H   816 . . , . . , . . , . . , VREUHRVTXDLVLQFLGLXR$GLFLRQDODR,0, 817 . . , . . , . . , . . , 818 . . , . . , . . , . . , 819 . . , . . , . . , . . , 820 . . , . . , . . , . . , 821 . . , . . , . . , . . , 822 . . , . . , . . , . . , 1 2 MODELO EM VIGOR A PARTIR DE JANEIRO DE 2018 R. P. ANO DOS RENDIMENTOS 8 RENDIMENTOS DE CAPITAIS (CATEGORIA E) (continuação) Imposto pago no estrangeiro MINISTÉRIO DAS FINANÇAS Imposto retido em Portugal Código País da País do agente pagador AUTORIDADE TRIBUTÁRIA E ADUANEIRA A Rendimento bruto DECLARAÇÃO DE RENDIMENTOS - IRS RENDIMENTOS OBTIDOS rendim. fonte No país da fonte Diretiva da poupança 2003/48/CE NIF da entidade retentora Retenção na fonte 01 2 Cód. país Imposto retido NO ESTRANGEIRO MODELO 3 823 . . , . . , . . , . . , Anexo J 824 . . , . . , . . , . . , 3 IDENTIFICAÇÃO DO(S) SUJEITO(S) PASSIVO(S) 825 . . , . . , . . , . . , 826 . . , . . , . . , . . , Sujeito passivo A - NIF 01 Sujeito passivo B - NIF 02 827 . . , . . , . . , . . , 828 . . , . . , . . , . . , A IDENTIFICAÇÃO DO TITULAR DO RENDIMENTO NACIONALIDADE(S) 829 . . , . . , . . , . . , NIF 03 04 05 06 830 . . , . . , . . , . . , 831 . . , . . , . . , . . , 4 RENDIMENTOS DE TRABALHO DEPENDENTE (CATEGORIA A) 832 . . , . . , . . , . . , Código País da Contribuições regimes Imposto pago Identificação das entidades devedoras de rendimentos com NIF português A rendim. fonte Rendimento bruto proteção social no estrangeiro NIF Retenção na fonte Retenção da sobretaxa 833 . . , . . , . . , . . , 401 . . , . . , . . , . . , . . , 834 . . , . . , . . , . . , 402 . . , . . , . . , . . , . . , 835 . . , . . , . . , . . , 403 . . , . . , . . , . . , . . , 836 . . , . . , . . , . . , 404 . . , . . , . . , . . , . . , 837 . . , . . , . . , . . , 405 . . , . . , . . , . . , . . , 838 . . , . . , . . , . . , SOMA . . , . . , . . , . . , . . , 839 . . , . . , . . , . . , 840 . . , . . , . . , . . , B PAGAMENTOS POR CONTA (art.º 102.º, n.º 8, do CIRS) 01 . . , 841 . . , . . , . . , . . , C INFORMAÇÕES COMPLEMENTARES PARA A CATEGORIA A 842 . . , . . , . . , . . , Remunerações prIvadas - Código A01 Remunerações públicas - Código A02 843 . . , . . , . . , . . , Linha País da Dias de permanência no país Caso as funções públicas tenham sido exercidas em Portugal, Q4A entidade de exercício do emprego Trabalhador fronteiriço foi esse o motivo pelo qual se tornou residente em Portugal? SOMA . . , . . , . . , . . , (Espanha) pagadora ” 183 > 183 Sim Não B OPTA PELO ENGLOBAMENTO DESTES RENDIMENTOS? Sim 01 Não 02 451 452 9 RENDIMENTOS DE INCREMENTOS PATRIMONIAIS (CATEGORIA G) 453 9.1 INCREMENTOS PATRIMONIAIS DE ENGLOBAMENTO OBRIGATÓRIO A ALIENAÇÃO ONEROSA DE DIREITOS REAIS SOBRE BENS IMÓVEIS [art.º 10.º, n.º 1, al. a), do CIRS] 454 País da Realização Aquisição Despesas e encargos Imposto pago no estrangeiro Os dados recolhidos são processados automaticamente, destinando-se à prossecução das atribuições legalmente cometidas à administração fiscal. 455 fonte Ano Mês Valor Ano Mês Valor 901 . . , . . , . . , . . , 5 RENDIMENTOS DE PENSÕES (CATEGORIA H) Código País da Contribuições regimes Imposto pago Código País da Contribuições regimes Imposto pago 902 . . , . . , . . , . . , A rendim. fonte Rendimento bruto proteção social no estrangeiro rendim. fonte Rendimento bruto proteção social no estrangeiro 903 . . , . . , . . , . . , 501 . . , . . , . . , 506 . . , . . , . . , 904 . . , . . , . . , . . , 502 . . , . . , . . , 507 . . , . . , . . , 905 . . , . . , . . , . . , 503 . . , . . , . . , 508 . . , . . , . . , 906 . . , . . , . . , . . , 504 . . , . . , . . , 509 . . , . . , . . , SOMA . . , . . , . . , . . , 505 . . , . . , . . , 510 . . , . . , . . , Os interessados poderão aceder à informação que lhes diga respeito através da Internet, devendo, caso ainda não possuam, solicitar a respetiva senha B OUTROS INCREMENTOS PATRIMONIAIS DE ENGLOBAMENTO OBRIGATÓRIO SOMA . . , . . , . . , Código País da Código País da Rendimento bruto Imposto pago no estrangeiro Rendimento bruto Imposto pago no estrangeiro rendim. fonte rendim. fonte B PAGAMENTOS POR CONTA (art.º 102.º, n.º 8, do CIRS) 01 . . , 921 . . , . . , 924 . . , . . , 922 . . , . . , 925 . . , . . , C INFORMAÇÕES COMPLEMENTARES PARA A CATEGORIA H Rendas temporárias Rendas temporárias 923 . . , . . , 926 . . , . . , Origem da pensão - Código H01 Origem da pensão - Código H01 Linha e vitalícias - Código H04 Linha e vitalícias - Código H04 Q5A Decorrentes Segurança Q5A Decorrentes Segurança SOMA . . , . . , de emprego Outra Contribuições iniciais de emprego Outra Contribuições iniciais anterior social anterior Social 9.2 INCREMENTOS PATRIMONIAIS DE OPÇÃO DE ENGLOBAMENTO 551 . . , 556 . . , A ALIENAÇÃO ONEROSA DE PARTES SOCIAIS E OUTROS VALORES MOBILIÁRIOS [art.º 10.º, n.º 1, al. b), do CIRS] e proceder à sua correção ou aditamento nos termos das leis tributárias. 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 &DQWRUHV (VFXOWRUHV ros e energéticos (ISP) aplicáveis à gasolina com teor de  0~VLFRV chumbo igual ou inferior a 0,013 g por litro, classificada   3LQWRUHV $XGLWRUHV pelos códigos NC 2710 11 41 a 2710 11 49, é de € 556,64   &RQVXOWRUHVILVFDLV 'HQWLVWDV por 1000 l.  0pGLFRVDQDOLVWDV 2 — A taxa do ISP aplicável ao gasóleo, classificado  0pGLFRVFLUXUJL}HV  0pGLFRVGHERUGRHPQDYLRV pelos códigos NC 2710 19 41 a 2710 19 49, é de € 343,15   0pGLFRVGHFOtQLFDJHUDO 0pGLFRVGHQWLVWDV por 1000 l.  0pGLFRVHVWRPDWRORJLVWDV  0pGLFRVILVLDWUDV  0pGLFRVJDVWURHQWHURORJLVWDV Artigo 3.º  0pGLFRVRIWDOPRORJLVWDV  0pGLFRVRUWRSHGLVWDV  0pGLFRVRWRUULQRODULQJRORJLVWDV Norma revogatória  0pGLFRVSHGLDWUDV   0pGLFRVUDGLRORJLVWDV 0pGLFRVGHRXWUDVHVSHFLDOLGDGHV É revogada a Portaria n.º 345-C/2016, de 30 de de-  3URIHVVRUHVXQLYHUVLWiULRV zembro.  3VLFyORJRV  $UTXHyORJRV   %LyORJRVHHVSHFLDOLVWDVHPFLrQFLDVGDYLGD 3URJUDPDGRUHVLQIRUPiWLFRV Artigo 4.º  &RQVXOWRULD H SURJUDPDomR LQIRUPiWLFD H DWLYLGDGHV UHODFLRQDGDV FRP DV WHFQRORJLDV GD LQIRUPDomR H LQIRUPiWLFD Entrada em vigor  $WLYLGDGHVGHSURJUDPDomRLQIRUPiWLFD  $WLYLGDGHVGHFRQVXOWRULDLQIRUPiWLFD  *HVWmRHH[SORUDomRGHHTXLSDPHQWRLQIRUPiWLFR A presente portaria entra em vigor no dia 1 de janeiro   $WLYLGDGHVGRVVHUYLoRVGHLQIRUPDomR $WLYLGDGHV GH SURFHVVDPHQWR GH GDGRV GRPLFLOLDomR GH LQIRUPDomR H DWLYLGDGHV UHODFLRQDGDV SRUWDLV de 2018. :(%   $WLYLGDGHVGHSURFHVVDPHQWRGHGDGRVGRPLFLOLDomRGHLQIRUPDomRHDWLYLGDGHVUHODFLRQDGDV 2XWUDVDWLYLGDGHVGRVVHUYLoRVGHLQIRUPDomR O Ministro das Finanças, Mário José Gomes de Freitas   $WLYLGDGHVGHDJrQFLDVGHQRWtFLDV 2XWUDVDWLYLGDGHVGRVVHUYLoRVGHLQIRUPDomR Centeno, em 21 de dezembro de 2017. — O Ministro da  $WLYLGDGHVGHLQYHVWLJDomRFLHQWtILFDHGHGHVHQYROYLPHQWR Economia, Manuel de Herédia Caldeira Cabral, em 29 de   ,QYHVWLJDomRHGHVHQYROYLPHQWRGDVFLrQFLDVItVLFDVHQDWXUDLV ,QYHVWLJDomRHGHVHQYROYLPHQWRHPELRWHFQRORJLD dezembro de 2017.   'HVLJQHUV ,QYHVWLGRUHVDGPLQLVWUDGRUHVHJHVWRUHVGHHPSUHVDVSURPRWRUDVGHLQYHVWLPHQWRSURGXWLYRGHVGHTXH 111033822 DIHWRVDSURMHWRVHOHJtYHLVHFRPFRQWUDWRVGHFRQFHVVmRGHEHQHItFLRVILVFDLVFHOHEUDGRVDRDEULJRGR &yGLJR)LVFDOGR,QYHVWLPHQWRDSURYDGRSHOR'HFUHWR/HLQžGHGHVHWHPEUR  4XDGURVVXSHULRUHVGHHPSUHVDV 111032729 CIÊNCIA, TECNOLOGIA E ENSINO SUPERIOR FINANÇAS E ECONOMIA Decreto Regulamentar n.º 11-A/2017 de 29 de dezembro Portaria n.º 385-I/2017 O Programa de Estímulo ao Emprego Científico visa, de 29 de dezembro na senda do preconizado pelo Programa do XXI Governo Constitucional, reforçar a capacidade científica e tecnoló- No Orçamento do Estado para 2018 seguiu-se uma gica nacional através do reforço das condições de emprego política de estabilização ao nível da tributação indireta, científico em Portugal, tendo por referência as melhores procedendo-se a uma mera atualização de taxas no que res- práticas internacionais e estimulando um processo de con- peita aos impostos especiais de consumo, que foi efetuada vergência com a Europa. Este objetivo será prosseguido tendo por referência o valor da inflação previsto. designadamente através do reforço e da diversificação de Nos termos do n.º 1 do artigo 92.º do Código dos Im- instrumentos de apoio e da responsabilidade acrescida postos Especiais de Consumo, aprovado pelo Decreto-Lei das instituições científicas e de ensino superior, garan- n.º 73/2010, de 21 de junho, a taxa unitária do Imposto tindo os contratos de legislatura assinados em julho de sobre os Produtos Petrolíferos e Energéticos (ISP) aplicável 2016 entre o Governo e as instituições de ensino superior. à gasolina sem chumbo e ao gasóleo rodoviário, é fixada, A implementação do Programa de Estímulo ao Emprego para o continente, por portaria dos membros do Governo Científico foi iniciada com aprovação do regime jurídico responsáveis pelas áreas das finanças e da economia. de estímulo à contratação de investigadores doutorados Importa, pois, proceder à atualização, ao nível da in- constante do Decreto-Lei n.º 57/2016, de 29 de agosto, al- flação, do valor das taxas de ISP a aplicar no ano de 2018 terado pela Lei n.º 57/2017, de 19 de julho, o qual promove a estes produtos, em linha com o Orçamento do Estado. o emprego científico, potencia o impacto das atividades Nestes termos: de investigação e desenvolvimento (I&D) e procura uma Manda o Governo, pelos Ministros das Finanças e da estreita articulação entre as atividades de investigação e Economia, o seguinte: desenvolvimento e as atividades de ensino superior, de Artigo 1.º promoção do conhecimento e de divulgação de ciência. Este novo regime de emprego científico tem como ob- Objeto jetivo tornar os contratos de trabalho como o vínculo nor- A presente portaria atualiza o valor da taxa unitária do mal para o trabalho científico pós-doutoral em Portugal, imposto sobre os produtos petrolíferos e energéticos apli- visando abranger todos os investigadores doutorados que cável no continente à gasolina sem chumbo e ao gasóleo já não se encontrem em período de formação. O Governo rodoviário. estima que, até ao fim da presente legislatura, possam Diário da República, 1.ª série — N.º 249 — 29 de dezembro de 2017 7012-(53) ser celebrados cinco mil novos contratos de investiga- apoio à atividade de I&D facilitando o emprego científico dores doutorados para o exercício de atividades de I&D. através de fundos europeus, designadamente através do Pretende-se, assim, reforçar as condições de emprego Portugal 2020, assim como pela necessária mobilização para atividade de I&D, em associação com a necessidade das próprias instituições científicas e, sobretudo, de en- crescente em estimular a maturidade científica das nossas sino superior, para processos internos de recrutamento e instituições, diferenciando: i) a formação doutoral; ii) o recru- progressão de carreiras. tamento pós-doutoral em condições de contrato de trabalho, O presente decreto regulamentar vem, assim, fixar os e iii) o acesso a carreiras científicas e académicas. níveis remuneratórios dos contratos a celebrar ao abrigo do O Governo, no âmbito do Programa Nacional de Re- regime de contratação de doutorados destinado a estimular formas, promoverá os apoios financeiros adequados para o emprego científico e tecnológico em todas as áreas do que a contratação de investigadores doutorados para o conhecimento, completando as disposições necessárias à exercício de atividades de I&D seja estimulada no quadro completa execução desse diploma. desta legislatura, reduzindo a precariedade de vínculos Foram ouvidas a Associação Nacional dos Investigado- e mobilizando um quadro diversificado de apoios ao res em Ciência e Tecnologia e a Associação dos Bolseiros emprego científico, designadamente a atribuir pela Fun- dação para a Ciência e Tecnologia, I. P. (FCT, I. P.), os de Investigação Científica. quais incluirão: Foi promovida a audição do Conselho de Reitores das Universidades Portuguesas e do Conselho Coordenador i) O apoio direto à contratação de diferentes níveis de in- dos Institutos Superiores Politécnicos. vestigadores doutorados por instituições académicas e cien- Foram observados os procedimentos de negociação tíficas, através de concursos anuais a abrir pela FCT, I. P., coletiva decorrentes da Lei Geral do Trabalho em Funções para candidaturas individuais de doutorados; Públicas, aprovada em anexo à Lei n.º 35/2014, de 20 de ii) O apoio ao desenvolvimento de planos de emprego junho, na sua redação atual. científico e desenvolvimento de carreiras científicas por Assim: instituições académicas e científicas, através de concursos Nos termos da alínea c) do artigo 199.º da Constituição periódicos a abrir pela FCT, I. P., os quais devem estimular e do n.º 1 do artigo 15.º do Decreto-Lei n.º 57/2016, de a responsabilização das instituições para reforçarem as 29 de agosto, na sua redação atual, o Governo decreta o suas carreiras; seguinte: iii) O apoio ao desenvolvimento de pacotes plurianuais de contratação de investigadores doutorados através da componente de financiamento plurianual das unidades de Artigo 1.º I&D, na sequência do processo em curso de avaliação das Objeto e âmbito de aplicação unidades de I&D; iv) O apoio ao desenvolvimento de projetos de I&D 1 — O presente decreto regulamentar procede à re- consagrando a contratação de investigadores doutorados gulamentação dos níveis remuneratórios dos contratos pelas próprias instituições científicas no âmbito das equi- celebrados ao abrigo do Decreto-Lei n.º 57/2016, de 29 de pas de projeto; agosto, na sua redação atual, que aprova um regime de v) O apoio direto à contratação, por instituições aca- contratação de doutorados destinado a estimular o emprego démicas e científicas, de investigadores doutorados ti- científico e tecnológico. tulares de bolsa que desempenham funções há mais de 2 — Sem prejuízo do disposto no n.º 5 do artigo 4.º, três anos, seguidos ou interpolados, ou financiados por o presente decreto regulamentar não é aplicável aos con- fundos públicos de financiamento de atividade cientí- tratos celebrados nos termos dos n.os 5 e 6 do artigo 6.º fica, a implementar através dos concursos a abrir pelas e do n.º 6 do artigo 23.º do Decreto-Lei n.º 57/2016, de instituições no âmbito da norma transitória constante do 29 de agosto, na sua redação atual, devendo estes respei- artigo 23.º do Decreto-Lei n.º 57/2016, de 29 de agosto, tar o disposto no estatuto da carreira ao abrigo do qual se na sua redação atual. abrem os respetivos procedimentos concursais e demais legislação aplicável. Pelo regime transitório supra referido são abrangi- dos os doutorados que, em 1 de setembro de 2016, de- Artigo 2.º sempenhavam funções há mais de três anos, seguidos ou interpolados, ainda que a sua bolsa tenha entretanto Níveis remuneratórios cessado, mas também os doutorados que, tendo já bolsa 1 — A remuneração dos contratos mencionados no artigo ativa em 1 de setembro de 2016, venham a perfazer mais anterior tem por referência os níveis remuneratórios das de três anos de funções até 31 dezembro de 2017 ou 31 categorias de investigador auxiliar, investigador principal e de agosto de 2018. No caso de ingresso na carreira nos investigador coordenador, previstos no Estatuto da Carreira termos previstos no n.º 6 do mesmo artigo 23.º, o apoio de Investigação Científica, aprovado pelo Decreto-Lei financeiro à contratação é feito por um período de três n.º 124/99, de 20 de abril, na sua redação atual, e o nível anos e em valor correspondente ao nível 54 da Tabela inicial a aplicar tem como referência o nível remuneratório Remuneratória Única, no caso de concurso para carreira de investigação científica, e ao nível 23, no caso de con- 33 da Tabela Remuneratória Única (TRU) de acordo com curso para carreira docente, desde que o contratado seja as posições seguintes: integrado numa unidade de I&D avaliada pela FCT e a respetiva distribuição de serviço docente não seja superior Posições remuneratórias 1.ª 2.ª 3.ª 4.ª a seis horas por semana. Este quadro diversificado de apoios ao emprego cientí- Nível inicial . . . . . . . . . . TRU 33 TRU 38 TRU 44 TRU 49 fico é ainda complementado com outros instrumentos de 7012-(54) Diário da República, 1.ª série — N.º 249 — 29 de dezembro de 2017 2 — Os níveis remuneratórios das categorias de inves- 3 — Nas situações em que o subsídio de manutenção tigador auxiliar e de investigador principal referidos no mensal da bolsa paga ao bolseiro doutorado que se en- número anterior têm por referência as respetivas categorias contrava a desempenhar as funções que determinaram a sem habilitação e agregação. abertura do concurso seja superior ao nível 33 da TRU, o 3 — O aviso de abertura do procedimento concursal aviso de abertura do procedimento concursal fixa o nível indica o nível inicial ou a categoria de referência da car- remuneratório da TRU adequado a garantir que, caso seja reira de investigação a que se destina, bem como o nível selecionado no âmbito daquele concurso, o rendimento remuneratório a atribuir ao contrato a celebrar e a corres- líquido mensal a receber pelo doutorado é, no mínimo, de pondente remuneração base. montante idêntico à bolsa mensal anteriormente paga pelo 4 — O nível inicial destina-se a doutorados com redu- desempenho das funções. zida experiência pós-doutoral ou sem currículo científico 4 — Os encargos resultantes da contratação de douto- após doutoramento. rados que, de acordo com n.º 4 do artigo 23.º do Decreto- -Lei n.º 57/2016, de 29 de agosto, na sua redação atual, Artigo 3.º devam ser suportados pela Fundação para a Ciência e Tecnologia, I. P. (FCT, I. P.), incluem a remuneração ini- Regime de exercício de funções cial e eventuais progressões de níveis remuneratórios que 1 — Os doutorados que optem pelo regime de tempo in- venham a ser devidas em virtude da aplicação dos meca- tegral, nos termos do artigo 7.º do Decreto-Lei n.º 57/2016, nismos legais em vigor, limitados, no caso das entidades de 29 de agosto, na sua redação atual, auferem o montante abrangidas pelo regime de direito privado, a valor homó- correspondente a dois terços dos valores dos níveis remune- logo ao aplicável no caso de trabalhadores em funções ratórios publicitados no aviso de abertura do procedimento públicas. concursal a que se refere o artigo anterior. 5 — Quando a instituição optar pela abertura de pro- 2 — Caso os doutorados optem, durante a vigência do cedimento concursal de ingresso nas carreiras de inves- contrato de investigação, por mudar de regime de exer- tigação e docente nos termos do n.º 6 do artigo 23.º do cício de funções, têm obrigatoriamente que respeitar um Decreto-Lei n.º 57/2016, de 29 de agosto, na sua redação mínimo de permanência de um ano no regime para o qual atual, a FCT, I. P., suporta, durante um período de três transitem. anos, parte dos encargos da contratação em valor corres- pondente ao nível 54 da TRU, no caso de concurso de Artigo 4.º carreira de investigação, e ao nível 23 da TRU, no caso de concurso de carreira docente, desde que o contratado seja Alteração do nível remuneratório integrado numa unidade de I&D avaliada pela FCT, I. P., A progressão entre níveis remuneratórios é feita de e o seu serviço docente não exceda as seis horas semanais. acordo com os sistemas de avaliação de desempenho de investigadores vigentes, ou a criar quando não existam, Artigo 6.º nas instituições contratantes. Entrada em vigor Artigo 5.º O presente decreto regulamentar entra em vigor no dia seguinte ao da sua publicação. Contratos celebrados ao abrigo do regime transitório Visto e aprovado em Conselho de Ministros de 14 de 1 — Os contratos celebrados ao abrigo do n.º 1 do ar- dezembro de 2017. — Augusto Ernesto Santos Silva — tigo 23.º do Decreto-Lei n.º 57/2016, de 29 de agosto, Mário José Gomes de Freitas Centeno — Manuel Frede- na sua redação atual, são remunerados de acordo com o rico Tojal de Valsassina Heitor. nível remuneratório 33 da TRU, sem prejuízo do disposto no n.º 3. Promulgado em 28 de dezembro de 2017. 2 — Os contratos celebrados ao abrigo de concursos Publique-se. abertos até 31 de agosto de 2017 por força do disposto na norma referida no número anterior são remunerados O Presidente da República, MARCELO REBELO DE SOUSA. pelo nível 33 da TRU, devendo as entidades envolvidas Referendado em 29 de dezembro de 2017. promover a alteração do contrato de trabalho e do respetivo contrato de financiamento, sem prejuízo do disposto no O Primeiro-Ministro, António Luís Santos da Costa. número seguinte. 111033871 I SÉRIE Diário da República Eletrónico: Endereço Internet: http://dre.pt Contactos: Correio eletrónico: dre@incm.pt Tel.: 21 781 0870 Depósito legal n.º 8814/85 ISSN 0870-9963 Fax: 21 394 5750