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1. Nas alíneas b) e d) do n.º 1 do artigo 3.º do Código do IRC são feitas remissões para o Código do
IRS, no que se refere à base de incidência do IRC, relativamente a dois tipos de sujeitos passivos.
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Instituto Politécnico do Cávado e do Ave Página 1/5
Escola Superior de Gestão
LICENCIATURA EM FISCALIDADE
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2. O IRC incide a Matéria Coletável (MC), a qual tem como ponto de partida o Lucro Tributável (LT)
que, por sua vez, tem na sua base o Resultado Líquido do Período (RLP), sendo este
ajustado/corrigido de acordo com critérios fiscais.
Aponte três exemplos de correções fiscais a efetuar ao RLP para determinar o LT e explique a
diferença entre LT e MC [5 valores]
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Instituto Politécnico do Cávado e do Ave Página 2/5
Escola Superior de Gestão
LICENCIATURA EM FISCALIDADE
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3.1. As pessoas coletivas são exclusivamente tributadas através de um imposto direto e estadual. [2
valores]
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3.2. Os rendimentos auferidos por um condomínio, decorrentes do arrendamento das partes comuns
de um prédio constituído por várias frações, poderão ser tributados em sede de IRC no caso de
os condóminos serem exclusivamente pessoas coletivas. [2 valores]
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Instituto Politécnico do Cávado e do Ave Página 3/5
Escola Superior de Gestão
LICENCIATURA EM FISCALIDADE
3.3. Uma sociedade que tem um Lucro Tributável em 2018 no valor de 100.000 e que tem prejuízos
fiscais acumulados no montante de 200.000 (relativos aos anos de 2016 e 2017), apurará uma
Matéria Coletável nula relativamente a 2018 e poderá reportar para os anos seguintes prejuízos
fiscais no montante de 130.000. [2 valores]
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3.4. Uma sociedade francesa que obtém em Portugal uma mais-valia imobiliária, será tributada em
sede IRC, sendo aplicável uma retenção na fonte a título definitivo (taxa liberatória).
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3.5. Uma sociedade alemã que prestou serviços de transporte de mercadorias a um cliente
português, realizados em Portugal, não será tributada em sede de IRC. [2 valores]
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BOM TRABALHO!
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