LICENCIATURA EM FISCALIDADE

IMPOSTOS SOBRE O RENDIMENTO II 2020/2021

NOME: ________________________________________________________________________________ N.º__________

Avaliação Contínua e Periódica Teste Problema Prático

Mini-Teste Outro

Época de Exames Época Especial

1º Semestre
2º Semestre

Duração: 1 h 30 minutos Tolerância: 5 minutos Com Consulta Legislação

Sem consulta

Docente: Luís Filipe Esteves 10 / 12 / 2020

Notas / Recomendações:
• Leia atentamente as questões, respondendo somente ao que lhe é pedido.
• Fundamente sempre a sua resposta com as disposições legais aplicáveis
• Explicite com clareza todos os pressupostos que entender necessários na resolução das questões.
• Valores em euros (€)
• Coloque o seu nome, número e curso em todas as folhas.

1. Nas alíneas a) e b) do n.º 1 do artigo 3.º do Código do IRC está prevista a base do imposto
relativamente a dois tipos de sujeitos passivos.

Explique quais as principais diferenças entre as duas formas de tributação. [4 valores]

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Instituto Politécnico do Cávado e do Ave Página 1/6
Escola Superior de Gestão
 LICENCIATURA EM FISCALIDADE

IMPOSTOS SOBRE O RENDIMENTO II 2020/2021

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2. As sociedades de profissionais são tributadas em sede de impostos sobre o rendimento de um modo

bastante peculiar/especial. Explique como se processa a tributação das referidas sociedades. [4
valores]

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Instituto Politécnico do Cávado e do Ave Página 2/6

Escola Superior de Gestão
 LICENCIATURA EM FISCALIDADE

IMPOSTOS SOBRE O RENDIMENTO II 2020/2021

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3. Refira-se às diversas formas de pagamento do IRC. [3 valores]

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Instituto Politécnico do Cávado e do Ave Página 3/6

Escola Superior de Gestão
 LICENCIATURA EM FISCALIDADE

IMPOSTOS SOBRE O RENDIMENTO II 2020/2021

4. Indique se as seguintes afirmações são verdadeiras ou falsas, justificando convenientemente a sua

resposta:

4.1. O IRC é, tendencialmente, um imposto direto e periódico. [1,5 valores]

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4.2. O período de tributação coincide com o ano civil e tem a duração de 365 dias, sem quaisquer
exceções [1,5 valores]

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4.3. A matéria coletável apurada num determinado período de tributação poderá ser positiva ou
nula, mas nunca negativa. [1,5 valores]

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Instituto Politécnico do Cávado e do Ave Página 4/6

Escola Superior de Gestão
 LICENCIATURA EM FISCALIDADE

IMPOSTOS SOBRE O RENDIMENTO II 2020/2021

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4.4. Para serem aceites para efeitos fiscais, os gastos devem ser indispensáveis à formação dos
rendimentos, estar comprovados documentalmente, devendo, também, ser considerados
razoáveis pela Autoridade Tributária (AT). [1,5 valores]

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4.5. Uma sociedade espanhola que prestou serviços de auditoria, realizados em Espanha, a uma
sociedade portuguesa não será tributada em sede de IRC. [1,5 valores]

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4.6. Uma sociedade sediada em Braga que detenha uma participação no capital social de uma outra
sociedade, com sede em Portugal, poderá não ser tributada em sede de IRC pelos dividendos
recebidos. [1,5 valores]

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Instituto Politécnico do Cávado e do Ave Página 5/6

Escola Superior de Gestão
 LICENCIATURA EM FISCALIDADE

IMPOSTOS SOBRE O RENDIMENTO II 2020/2021

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BOM TRABALHO!

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Instituto Politécnico do Cávado e do Ave Página 6/6

Escola Superior de Gestão