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News January 6 2015

Flash Informativo | Taxa de Remuneração de Suprimentos/Valor médio de Construção/Coeficientes de desvalorização de moeda

Flash Informativo | Taxa de Remuneração de Suprimentos/Valor médio de Construção/Coeficientes de desvalorização de moeda Flash Informativo | Taxa de Remuneração de Suprimentos/Valor médio de Construção/Coeficientes de desvalorização de moeda

Foi publicada no dia 30 de Dezembro de 2014 em Diário da República a Portaria n.º 279/2014, de 30 de Dezembro, que, em regulamentação da regra prevista na alínea m) do n.º 1 do artigo 23.º-A do Código do IRC, vem fixar como valor limite da remuneração dos juros e outras formas de remuneração de suprimentos e empréstimos feitos pelos sócios à sociedade, a partir da qual os respectivos encargos deixam de ser dedutíveis mesmo quando contabilizados como gastos do período de tributação, o correspondente à taxa EURIBOR a 12 meses do dia da constituição da dívida acrescida de um spread de 2%.

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