{"id":2461,"date":"2025-02-26T09:35:13","date_gmt":"2025-02-26T08:35:13","guid":{"rendered":"https:\/\/belzuz.com\/areas-de-practica\/derecho-fiscal-y-tributario\/abogados-fiscal-tributario-madrid-espana\/"},"modified":"2026-03-06T17:37:54","modified_gmt":"2026-03-06T16:37:54","slug":"abogados-fiscal-tributario-madrid-espana","status":"publish","type":"page","link":"https:\/\/belzuz.com\/pt\/areas-de-practica\/derecho-fiscal-y-tributario\/abogados-fiscal-tributario-madrid-espana\/","title":{"rendered":"Direito fiscal e tribut\u00e1rio &#8211; Espanha"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"2461\" class=\"elementor elementor-2461 elementor-1568\" data-elementor-post-type=\"page\">\n\t\t\t\t<div class=\"elementor-element elementor-element-5de96fd e-flex e-con-boxed e-con e-parent\" data-id=\"5de96fd\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-e27d50e elementor-widget elementor-widget-spacer\" data-id=\"e27d50e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-439863f e-flex e-con-boxed e-con e-child\" data-id=\"439863f\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-082b515 elementor-widget__width-inherit elementor-widget elementor-widget-heading\" data-id=\"082b515\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Fiscal e Tribut\u00e1rio - Espanha<\/h2>\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-705a944 e-flex e-con-boxed e-con e-parent\" data-id=\"705a944\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-47ebb30 elementor-widget elementor-widget-text-editor\" data-id=\"47ebb30\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p class=\"textart\">O departamento fiscal e tribut\u00e1rio da Belzuz Abogados conta com advogados com mais de 30 anos de experi\u00eancia nos assuntos fiscais que est\u00e3o permanentemente atualizados informando e atualizando o cliente face \u00e0s sucessivas altera\u00e7\u00f5es legislativas, instru\u00e7\u00f5es administrativas e entendimentos jurisprudenciais.<\/p><ul class=\"check1\"><li>Assessoramos e acompanhamos a fiscalidade das empresas quer nas suas opera\u00e7\u00f5es internas como internacionais.<\/li><li>Estudamos, planeamos e acompanhamos, conjuntamente com o\u00a0<strong>Departamento de Direito Digital (TIC)<\/strong>\u00a0a implementa\u00e7\u00e3o, desenvolvimento e seguimento das empresas cujo neg\u00f3cio de baseia nas novas tecnologias.<\/li><li>Prestamos apoio jur\u00eddico fiscal ao\u00a0<strong>Departamento de Direito Comercial e Societ\u00e1rio<\/strong>\u00a0no enquadramento de opera\u00e7\u00f5es e reestrutura\u00e7\u00f5es, reunindo esfor\u00e7os e beneficiando o cliente.<\/li><li>Prestamos ainda apoio ao\u00a0<strong>Departamento de Direito da Fam\u00edlia<\/strong>\u00a0no \u00e2mbito de opera\u00e7\u00f5es de planeamento e reestrutura\u00e7\u00e3o que tenham implica\u00e7\u00f5es fiscais.<\/li><li>Por \u00faltimo, apoiamos e representamos os nossos clientes perante a administra\u00e7\u00e3o tribut\u00e1ria, assegurando a gest\u00e3o e cobran\u00e7a do imposto, assessorando presencialmente perante a Administra\u00e7\u00e3o Tribut\u00e1ria at\u00e9 aos tribunais administrativos e fiscais.<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d347366 elementor-widget elementor-widget-heading\" data-id=\"d347366\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Especialidades<\/h2>\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-d6ca66f e-con-full e-flex e-con e-child\" data-id=\"d6ca66f\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-c390e04 e-n-tabs-mobile elementor-widget elementor-widget-n-tabs\" data-id=\"c390e04\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"nested-tabs.default\">\n\t\t\t\t\t\t\t<div class=\"e-n-tabs\" data-widget-number=\"205065732\" aria-label=\"Tabs. Open items with Enter or Space, close with Escape and navigate using the Arrow keys.\">\n\t\t\t<div class=\"e-n-tabs-heading\" role=\"tablist\">\n\t\t\t\t\t<button id=\"e-n-tab-title-2050657321\" data-tab-title-id=\"e-n-tab-title-2050657321\" class=\"e-n-tab-title\" aria-selected=\"true\" data-tab-index=\"1\" role=\"tab\" tabindex=\"0\" aria-controls=\"e-n-tab-content-2050657321\" style=\"--n-tabs-title-order: 1;\">\n\t\t\t\t\t\t<span class=\"e-n-tab-title-text\">\n\t\t\t\tTributa\u00e7\u00e3o direta das empresas\t\t\t<\/span>\n\t\t<\/button>\n\t\t\t\t<button id=\"e-n-tab-title-2050657322\" data-tab-title-id=\"e-n-tab-title-2050657322\" class=\"e-n-tab-title\" aria-selected=\"false\" data-tab-index=\"2\" role=\"tab\" tabindex=\"-1\" aria-controls=\"e-n-tab-content-2050657322\" style=\"--n-tabs-title-order: 2;\">\n\t\t\t\t\t\t<span class=\"e-n-tab-title-text\">\n\t\t\t\tTributa\u00e7\u00e3o indireta das empresas\t\t\t<\/span>\n\t\t<\/button>\n\t\t\t\t<button id=\"e-n-tab-title-2050657323\" data-tab-title-id=\"e-n-tab-title-2050657323\" class=\"e-n-tab-title\" aria-selected=\"false\" data-tab-index=\"3\" role=\"tab\" tabindex=\"-1\" aria-controls=\"e-n-tab-content-2050657323\" style=\"--n-tabs-title-order: 3;\">\n\t\t\t\t\t\t<span class=\"e-n-tab-title-text\">\n\t\t\t\tDireito tribut\u00e1rio\t\t\t<\/span>\n\t\t<\/button>\n\t\t\t\t<button id=\"e-n-tab-title-2050657324\" data-tab-title-id=\"e-n-tab-title-2050657324\" class=\"e-n-tab-title\" aria-selected=\"false\" data-tab-index=\"4\" role=\"tab\" tabindex=\"-1\" aria-controls=\"e-n-tab-content-2050657324\" style=\"--n-tabs-title-order: 4;\">\n\t\t\t\t\t\t<span class=\"e-n-tab-title-text\">\n\t\t\t\tFiscalidade internacional\t\t\t<\/span>\n\t\t<\/button>\n\t\t\t\t<button id=\"e-n-tab-title-2050657325\" data-tab-title-id=\"e-n-tab-title-2050657325\" class=\"e-n-tab-title\" aria-selected=\"false\" data-tab-index=\"5\" role=\"tab\" tabindex=\"-1\" aria-controls=\"e-n-tab-content-2050657325\" style=\"--n-tabs-title-order: 5;\">\n\t\t\t\t\t\t<span class=\"e-n-tab-title-text\">\n\t\t\t\tFiscalidade nas opera\u00e7\u00f5es societ\u00e1rias\t\t\t<\/span>\n\t\t<\/button>\n\t\t\t\t<button id=\"e-n-tab-title-2050657326\" data-tab-title-id=\"e-n-tab-title-2050657326\" class=\"e-n-tab-title\" aria-selected=\"false\" data-tab-index=\"6\" role=\"tab\" tabindex=\"-1\" aria-controls=\"e-n-tab-content-2050657326\" style=\"--n-tabs-title-order: 6;\">\n\t\t\t\t\t\t<span class=\"e-n-tab-title-text\">\n\t\t\t\tFiscalidade das novas tecnologias\t\t\t<\/span>\n\t\t<\/button>\n\t\t\t\t<button id=\"e-n-tab-title-2050657327\" data-tab-title-id=\"e-n-tab-title-2050657327\" class=\"e-n-tab-title\" aria-selected=\"false\" data-tab-index=\"7\" role=\"tab\" tabindex=\"-1\" aria-controls=\"e-n-tab-content-2050657327\" style=\"--n-tabs-title-order: 7;\">\n\t\t\t\t\t\t<span class=\"e-n-tab-title-text\">\n\t\t\t\tPlanifica\u00e7\u00e3o sucess\u00f3ria e fiscalidad da familia\t\t\t<\/span>\n\t\t<\/button>\n\t\t\t\t\t<\/div>\n\t\t\t<div class=\"e-n-tabs-content\">\n\t\t\t\t<div id=\"e-n-tab-content-2050657321\" role=\"tabpanel\" aria-labelledby=\"e-n-tab-title-2050657321\" data-tab-index=\"1\" style=\"--n-tabs-title-order: 1;\" class=\"e-active elementor-element elementor-element-7b0da6e e-con-full e-flex e-con e-child\" data-id=\"7b0da6e\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-8b58f51 elementor-widget elementor-widget-text-editor\" data-id=\"8b58f51\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><strong>IRPF e Imposto sobre as Sociedades<\/strong><\/p><p>O Departamento de Direito Fiscal e Tribut\u00e1rio presta servi\u00e7os de consultoria fiscal e tribut\u00e1ria \u00e0s empresas, independentemente da sua forma jur\u00eddica: Sociedades comerciais, empres\u00e1rios profissionais e entidades sujeitas ao regime da transpar\u00eancia fiscal<\/p><p><strong>Consultoria<\/strong><\/p><p>\u2013 Estudo e planeamento de estruturas empresariais eficientes<\/p><p>\u2013 Estudo e diagn\u00f3stico de otimiza\u00e7\u00f5es fiscais para opera\u00e7\u00f5es pontuais, em estreita colabora\u00e7\u00e3o com o Departamento de Direito Comercial e Societ\u00e1rio<\/p><p>\u2013 Acompanhamento em procedimentos de inspe\u00e7\u00f5es tribut\u00e1rias<\/p><p>\u2013 An\u00e1lise de requerimentos<\/p><p>\u2013 Interposi\u00e7\u00e3o de recursos e reclama\u00e7\u00f5es<\/p><p>\u2013 Requerimentos de devolu\u00e7\u00e3o de montantes indevidamente pagos<\/p><p><strong>Procedimento tribut\u00e1rio<\/strong><\/p><p>\u2013 Planeamento e gest\u00e3o integral dos impostos sobre o rendimento das pessoas singulares e impostos sobre as sociedades<\/p><p>\u2013 Pagamentos em presta\u00e7\u00f5es de empres\u00e1rios e profissionais<\/p><p>\u2013 Pagamentos por conta do Imposto sobre as Sociedades<\/p><p>\u2013 Reten\u00e7\u00f5es praticadas a trabalhadores, profissionais, empres\u00e1rios, locadores e n\u00e3o residentes<\/p><p>\u2013 Declara\u00e7\u00e3o anual de opera\u00e7\u00f5es com terceiros<\/p><p>\u2013 Requerimento de diferimentos e pagamentos em presta\u00e7\u00f5es<\/p><p>\u2013 Estudo, liquida\u00e7\u00e3o e apresenta\u00e7\u00e3o da declara\u00e7\u00e3o de liquida\u00e7\u00e3o do Imposto sobre as Sociedades<\/p><p>\u2013 An\u00e1lise, elabora\u00e7\u00e3o e apresenta\u00e7\u00e3o da declara\u00e7\u00e3o de rendimentos das Pessoas Singulares<\/p><p>\u2013 Elabora\u00e7\u00e3o e apresenta\u00e7\u00e3o das Contas Anuais perante o Registo Comercial<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div id=\"e-n-tab-content-2050657322\" role=\"tabpanel\" aria-labelledby=\"e-n-tab-title-2050657322\" data-tab-index=\"2\" style=\"--n-tabs-title-order: 2;\" class=\" elementor-element elementor-element-e8e38cb e-con-full e-flex e-con e-child\" data-id=\"e8e38cb\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-a9bb511 elementor-widget elementor-widget-text-editor\" data-id=\"a9bb511\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><strong>Imposto sobre o Valor Acrescentado, Imposto sobre as Transmiss\u00f5es Onerosas e Impostos Locais<\/strong><\/p><p><strong>Consultoria<\/strong><\/p><p>\u2013 Planeamento e gest\u00e3o integral do IVA<\/p><p>\u2013 Assessoria em mat\u00e9ria de Registo no Regime Mensal (REDEME); Operadores Intracomunit\u00e1rios (ROI); Registo no sistema VIES<\/p><p>\u2013 Regimes especiais: Simplificado, Tributa\u00e7\u00e3o dos Pequenos Retalhistas, Regime do IVA de Caixa, Vendas \u00e0 dist\u00e2ncia<\/p><p>\u2013 Revis\u00e3o e assessoria nos Impostos sobre o Patrim\u00f3nio, Imposto sobre as Atividades Econ\u00f3micas, Imposto sobre os Terrenos e Imposto sobre as Constru\u00e7\u00f5es, Instala\u00e7\u00f5es e Obras<\/p><p>\u2013 Acompanhamento das Diretivas Comunit\u00e1rias e dos entendimentos do Tribunal de Justi\u00e7a da Uni\u00e3o Europeia (TJUE) em mat\u00e9ria de tributa\u00e7\u00e3o indireta<\/p><p>\u2013 Assessoria nas opera\u00e7\u00f5es em que h\u00e1 invers\u00e3o do sujeito passivo<\/p><p><strong>Gest\u00e3o Tribut\u00e1ria<\/strong><\/p><p>\u2013 Liquida\u00e7\u00f5es trimestrais ou mensais de IVA<\/p><p>\u2013 Declara\u00e7\u00e3o anual de IVA<\/p><p>\u2013 Requerimento de diferimentos e pagamentos em presta\u00e7\u00f5es<\/p><p>\u2013 Obriga\u00e7\u00f5es declarativas de Transmiss\u00f5es de Bens e Presta\u00e7\u00f5es de Servi\u00e7os intracomunit\u00e1rios<\/p><p>\u2013 Assessoria em procedimentos de inspe\u00e7\u00e3o<\/p><p>\u2013 An\u00e1lise de requerimentos<\/p><p>\u2013 Interposi\u00e7\u00e3o de recursos e reclama\u00e7\u00f5es<\/p><p>* Os Servi\u00e7os de gest\u00e3o tribut\u00e1ria s\u00e3o prestados a partir da informa\u00e7\u00e3o facultada pelos assessores de contabilidade das empresas<\/p><p>** Quando a empresa n\u00e3o possa facultar-nos a informa\u00e7\u00e3o contabil\u00edstica completa da sua atividade econ\u00f3mica, dispomos de apoio contabil\u00edstico para, a partir da documenta\u00e7\u00e3o facultada, elaborar a contabilidade nos termos da legisla\u00e7\u00e3o vigente<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div id=\"e-n-tab-content-2050657323\" role=\"tabpanel\" aria-labelledby=\"e-n-tab-title-2050657323\" data-tab-index=\"3\" style=\"--n-tabs-title-order: 3;\" class=\" elementor-element elementor-element-3ed1d16 e-con-full e-flex e-con e-child\" data-id=\"3ed1d16\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-b5b3559 elementor-widget elementor-widget-text-editor\" data-id=\"b5b3559\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-dbf68df e-flex e-con-boxed e-con e-parent e-lazyloaded\" data-id=\"dbf68df\" data-element_type=\"container\" data-settings=\"{&quot;_ha_eqh_enable&quot;:false}\"><div class=\"e-con-inner\"><div class=\"elementor-element elementor-element-841d947 elementor-widget__width-inherit aaa elementor-widget elementor-widget-eael-adv-tabs\" data-id=\"841d947\" data-element_type=\"widget\" data-widget_type=\"eael-adv-tabs.default\"><div class=\"elementor-widget-container\"><div id=\"eael-advance-tabs-841d947\" class=\"eael-advance-tabs eael-tabs-vertical eael-tab-auto-active \" data-scroll-on-click=\"no\" data-scroll-speed=\"400\" data-tabid=\"841d947\"><div class=\"eael-tabs-content\"><div id=\"derecho-tributario-tab\" class=\"clearfix eael-tab-content-item active\" data-title-link=\"derecho-tributario-tab\"><p>Intervimos perante as autoridades fiscais espanholas e perante os Tribunais, assessorando e representando os nossos clientes perante qualquer entidade, inst\u00e2ncia ou jurisdi\u00e7\u00e3o em mat\u00e9ria fiscal<\/p><p><strong>Procedimentos volunt\u00e1rios<\/strong><\/p><p>\u2013 Redigimos e elaboramos pedidos de informa\u00e7\u00e3o vinculativa sobre o regime ou qualifica\u00e7\u00e3o de factos sobre os quais n\u00e3o existe uniformiza\u00e7\u00e3o de doutrina<\/p><p>\u2013 Realizamos o estudo, proposta e requerimentos de acordos pr\u00e9vios com a Administra\u00e7\u00e3o Tribut\u00e1ria<\/p><p><strong>Procedimentos de Gest\u00e3o Tribut\u00e1ria<\/strong><\/p><p>\u2013 Procedimentos de Verifica\u00e7\u00e3o de dados<\/p><p>\u2013 Procedimentos de Comprova\u00e7\u00e3o de valores<\/p><p>\u2013 Procedimentos de Comprova\u00e7\u00e3o Limitada<\/p><p><strong>Inspe\u00e7\u00e3o da Administra\u00e7\u00e3o Tribut\u00e1ria<\/strong><\/p><p>\u2013 Assessoria, representa\u00e7\u00e3o e defesa dos clientes perante todas as atua\u00e7\u00f5es dos Servi\u00e7os de Inspe\u00e7\u00e3o, desde a primeira cita\u00e7\u00e3o at\u00e9 ao final<\/p><p><strong>Procedimentos de Cobran\u00e7a<\/strong><\/p><p>\u2013 Impugna\u00e7\u00e3o dos actos de cobran\u00e7a<\/p><p>\u2013 Taxas pela declara\u00e7\u00e3o ou autoliquida\u00e7\u00e3o extempor\u00e2neas<\/p><p>\u2013 Impugna\u00e7\u00e3o de procedimentos coercivos<\/p><p>\u2013 Penhoras<\/p><p>\u2013 Representa\u00e7\u00e3o e defesa perante dilig\u00eancias de substitui\u00e7\u00e3o tribut\u00e1ria<\/p><p><strong>Recursos e Reclama\u00e7\u00f5es<\/strong><\/p><p>\u2013 Processos de Revis\u00e3o<\/p><p>\u2013 Reclama\u00e7\u00f5es perante os Tribunais Econ\u00f3mico-Administrativos<\/p><p>\u2013 Procedimentos especiais de Revis\u00e3o<\/p><p><strong>Procedimento Contencioso-Administrativo<\/strong><\/p><p>\u2013 Em todas as inst\u00e2ncias e at\u00e9 ao Supremo Tribunal<\/p><\/div><\/div><\/div><\/div><\/div><\/div><\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div id=\"e-n-tab-content-2050657324\" role=\"tabpanel\" aria-labelledby=\"e-n-tab-title-2050657324\" data-tab-index=\"4\" style=\"--n-tabs-title-order: 4;\" class=\" elementor-element elementor-element-328bf68 e-flex e-con-boxed e-con e-child\" data-id=\"328bf68\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-4b5690c elementor-widget elementor-widget-text-editor\" data-id=\"4b5690c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><strong>Consultoria<\/strong><\/p><p>\u2013 Prestamos aos nossos clientes um acompanhamento integral no planeamento do seu modelo de neg\u00f3cio, preparamos a documenta\u00e7\u00e3o referente \u00e0 opera\u00e7\u00e3o e acompanhamos a estrat\u00e9gia e otimiza\u00e7\u00e3o fiscal nos investimentos internacionais<\/p><p>\u2013 Possu\u00edmos uma ampla experiencia nas opera\u00e7\u00f5es de investimento estrangeiro em Espanha e Portugal com base na s\u00f3lida presen\u00e7a que temos em ambos os pa\u00edses. No caso de Portugal, pelo menos desde h\u00e1 15 anos<\/p><p>\u2013 Trabalhamos conjuntamente com os nossos escrit\u00f3rios de Lisboa e Porto, oferecendo aos nossos clientes um s\u00f3lido conhecimento do mercado ib\u00e9rico. Prestamos assessoria no investimento espanhol e portugu\u00eas no mercado exterior, considerando as Diretivas Comunit\u00e1rios e entendimentos jurisprudenciais europeus<\/p><p><strong>Gest\u00e3o tribut\u00e1ria<\/strong><\/p><p>\u2013 O nosso departamento acompanha o procedimento de cumprimento das obriga\u00e7\u00f5es fiscais em Espanha dos sujeitos passivos n\u00e3o residentes, sejam pessoas singulares, sociedades sujeitas ao regime da transpar\u00eancia fiscal ou sociedades comerciais<\/p><p>\u2013 No \u00e2mbito de Acordos e Tratados Internacionais, realizamos a gest\u00e3o do cumprimento das obriga\u00e7\u00f5es mensais, trimestrais ou anuais das suas opera\u00e7\u00f5es com entidades n\u00e3o residentes, designadamente no \u00e2mbito do tema das reten\u00e7\u00f5es na fonte<\/p><p>\u2013 No \u00e2mbito do Com\u00e9rcio Eletr\u00f3nico (eCommerce), transa\u00e7\u00f5es internacionais e novas tecnologias, prestamos apoio que em consultoria quer na gest\u00e3o dos temas<\/p><p>*Somos membros da International Bar Association na qual somos co-fundadores, da C\u00e2mara de Com\u00e9rcio e Ind\u00fastria Luso-Espanhola, C\u00e2mara Hispano Portuguesa, da International Association Defense Counsel e da Global Insurance Lawyers Group<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div id=\"e-n-tab-content-2050657325\" role=\"tabpanel\" aria-labelledby=\"e-n-tab-title-2050657325\" data-tab-index=\"5\" style=\"--n-tabs-title-order: 5;\" class=\" elementor-element elementor-element-5fff9a4 e-flex e-con-boxed e-con e-child\" data-id=\"5fff9a4\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-32c7554 elementor-widget elementor-widget-text-editor\" data-id=\"32c7554\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>No \u00e2mbito do\u00a0<strong>direito societ\u00e1rio<\/strong> estudamos e assessoramos quanto ao impacto fiscal das seguintes opera\u00e7\u00f5es<\/p><p>\u2013 Pactos parassociais, protocolos familiares e acordos associativos<\/p><p>\u2013 Remunera\u00e7\u00e3o e indemniza\u00e7\u00e3o de administradores e cargos de dire\u00e7\u00e3o<\/p><p>\u2013 Opera\u00e7\u00f5es de reestrutura\u00e7\u00e3o, fus\u00e3o, cis\u00e3o ou transfer\u00eancia total do ativo e passivo, aquisi\u00e7\u00e3o e joint venture<\/p><p>\u2013 Alian\u00e7as estrat\u00e9gicas<\/p><p>\u2013 Dissolu\u00e7\u00e3o de sociedades comerciais<\/p><p>No \u00e2mbito do\u00a0<strong>direito comercial<\/strong> assessoramos a fiscalidade de opera\u00e7\u00f5es de investimento estrangeiro, sendo as mais comuns<\/p><p>\u2013 Constitui\u00e7\u00e3o e regime fiscal das sociedades locadoras de im\u00f3veis<\/p><p>\u2013 Fiscalidade das altera\u00e7\u00f5es patrimoniais que derivam da compra e venda de im\u00f3veis, na execu\u00e7\u00e3o de obra e arrendamento<\/p><p>\u2013 Fiscalidade na constitui\u00e7\u00e3o de garantias (hipotecas, contratos de fian\u00e7a e avales)<\/p><p>\u2013 Tributa\u00e7\u00e3o de Associa\u00e7\u00f5es de Propriet\u00e1rios que exercem atividades econ\u00f3micas ou obt\u00eam rendimentos derivados de capital mobili\u00e1rio ou imobili\u00e1rio<\/p><p>\u2013 Fiscalidade da promo\u00e7\u00e3o imobili\u00e1ria privada (contratos de comercializa\u00e7\u00e3o da promo\u00e7\u00e3o, compra e venda de edif\u00edcios, centros comerciais, parques empresariais e de lazer, etc)<\/p><p>\u2013 Fiscalidade decorrente da execu\u00e7\u00e3o, resolu\u00e7\u00e3o e incumprimento de todo tipo de contratos<\/p><p>\u2013 Fiscalidade e representa\u00e7\u00e3o de entidades n\u00e3o residentes<\/p><p>Em colabora\u00e7\u00e3o com o\u00a0<strong>Departamento de Direito Mercantil e Societ\u00e1rio<\/strong>, analisamos e apresentamos o impacto fiscal presente e futuro que poder\u00e1 advir para os intervenientes nas opera\u00e7\u00f5es e transa\u00e7\u00f5es pretendidas. Propomos, quando poss\u00edvel, as estruturas fiscais mais eficientes atendendo ao resultado que se pretende obter<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div id=\"e-n-tab-content-2050657326\" role=\"tabpanel\" aria-labelledby=\"e-n-tab-title-2050657326\" data-tab-index=\"6\" style=\"--n-tabs-title-order: 6;\" class=\" elementor-element elementor-element-a29b432 e-flex e-con-boxed e-con e-child\" data-id=\"a29b432\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-d9c36e4 elementor-widget elementor-widget-text-editor\" data-id=\"d9c36e4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Acompanhamos os nossos clientes na otimiza\u00e7\u00e3o fiscal de lan\u00e7amento online de novos projetos e na negocia\u00e7\u00e3o e contrata\u00e7\u00e3o de servi\u00e7os em Espanha e no exterior, trabalhando conjuntamente com o\u00a0<strong>departamento Direito Digital (TIC)<\/strong><\/p><p>O nosso escrit\u00f3rio compromete-se com os novos empreendedores, quera o n\u00edvel de um estudo completo na implementa\u00e7\u00e3o dos seus projetos como no seguimento e apoio posterior em Espanha e exterior<\/p><p><strong>Consultoria<\/strong><\/p><p>\u2013 Possu\u00edmos uma s\u00f3lida forma\u00e7\u00e3o no acompanhamento fiscal quer a empresas tradicionais que passaram a vender online quer \u00e0s startup em projetos de com\u00e9rcio eletr\u00f3nico<\/p><p>\u2013 Realizamos uma an\u00e1lise completa da estrutura fiscal que as empresas dever\u00e3o adotar quando vendam \u00e0 distancia como ve\u00edculo de contacto com os seus clientes para a venda de bens ou presta\u00e7\u00f5es de Servi\u00e7os a outros empres\u00e1rios e\/ou consumidores finais em opera\u00e7\u00f5es internas, intracomunit\u00e1rias ou com pa\u00edses terceiros<\/p><p><strong>Gest\u00e3o Tribut\u00e1ria<\/strong><\/p><p>\u2013 Al\u00e9m do planeamento e gest\u00e3o completa do Imposto sobre as Pessoas Singulares, Imposto das Sociedades e Imposto sobre o Valor Acrescentado pelas opera\u00e7\u00f5es internas, assessoramos as empresas que operam sob o regime das vendas \u00e0 dist\u00e2ncia (internet, telefone, cat\u00e1logo)<\/p><p>* Em estreita colabora\u00e7\u00e3o com o departamento de Direito Mercantil e Societ\u00e1rio, estudamos o impacto fiscal presente e futuro que pode afetar as pessoas intervenientes nas opera\u00e7\u00f5es e transa\u00e7\u00f5es desejadas. Propomos, quando poss\u00edvel, as estruturas fiscais mais eficientes tendo em conta o resultado que se pretende obter<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div id=\"e-n-tab-content-2050657327\" role=\"tabpanel\" aria-labelledby=\"e-n-tab-title-2050657327\" data-tab-index=\"7\" style=\"--n-tabs-title-order: 7;\" class=\" elementor-element elementor-element-9b0b2ad e-flex e-con-boxed e-con e-child\" data-id=\"9b0b2ad\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-3c79166 elementor-widget elementor-widget-text-editor\" data-id=\"3c79166\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Apoiamos, de um ponto de vista fiscal o\u00a0<strong>Departamento de Direito da fam\u00edlia<\/strong> nas opera\u00e7\u00f5es de reestrutura\u00e7\u00e3o familiar que produzem altera\u00e7\u00f5es patrimoniais com impacto fiscal<\/p><p>As opera\u00e7\u00f5es mais frequentes s\u00e3o as seguintes<\/p><p><strong>Consultoria<\/strong><\/p><p>\u2013 Fiscalidade das altera\u00e7\u00f5es patrimoniais nos casos de estipula\u00e7\u00f5es, modifica\u00e7\u00f5es ou substitui\u00e7\u00f5es no regime do casamento<\/p><p>\u2013 Impacto fiscal nos c\u00f4njuges em casos de separa\u00e7\u00e3o, nulidade ou div\u00f3rcio<\/p><p>\u2013 Fiscalidade da sucess\u00e3o de patrim\u00f3nios inter-vivos ou mortis-causa<\/p><p>\u2013 Impacto fiscal decorrente da realiza\u00e7\u00e3o de invent\u00e1rio, avalia\u00e7\u00e3o, partilha e heran\u00e7as<\/p><p>\u2013 Estudo da fiscalidade das sucess\u00f5es em caso de N\u00e3o Residentes<\/p><p><strong>Gest\u00e3o tribut\u00e1ria<\/strong><\/p><p>\u2013 C\u00e1lculo, liquida\u00e7\u00e3o e gest\u00e3o do Imposto sobre Sucess\u00f5es e Doa\u00e7\u00f5es<\/p><p>\u2013 C\u00e1lculo, liquida\u00e7\u00e3o e gest\u00e3o do Imposto sobre o Incremento do Valor dos Terrenos de Natureza Urbana (Mais valia municipal)<\/p><p>\u2013 Gest\u00e3o perante as entidades financeiras para levantamento de dep\u00f3sitos congelados por causa de falecimento dos seus titulares<\/p><p>\u2013 Oposi\u00e7\u00e3o e defesa perante procedimentos de comprova\u00e7\u00e3o do respetivo valor<\/p><p>\u2013 Heran\u00e7as internacionais<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-92055be elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"92055be\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-70173ff\" data-id=\"70173ff\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t<div class=\"elementor-element elementor-element-b73feaa e-con-full e-flex e-con e-parent\" data-id=\"b73feaa\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-330a2d9 elementor-widget elementor-widget-heading\" data-id=\"330a2d9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">A Nossa<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b551ae6 elementor-widget elementor-widget-heading\" data-id=\"b551ae6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Equipa<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-742abd5 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"742abd5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-56275c2 elementor-grid-3 elementor-grid-tablet-2 elementor-grid-mobile-1 elementor-widget elementor-widget-loop-grid\" data-id=\"56275c2\" data-element_type=\"widget\" data-e-type=\"widget\" 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.elementor-element.elementor-element-2f8f2fd{--display:flex;--margin-top:0px;--margin-bottom:0px;--margin-left:0px;--margin-right:0px;--padding-top:0px;--padding-bottom:0px;--padding-left:0px;--padding-right:0px;}.elementor-widget-image .widget-image-caption{color:var( --e-global-color-text );font-family:var( --e-global-typography-text-font-family ), Sans-serif;font-size:var( --e-global-typography-text-font-size );font-weight:var( --e-global-typography-text-font-weight );}.elementor-18351 .elementor-element.elementor-element-58fd678 img{width:100%;}.elementor-18351 .elementor-element.elementor-element-58fd678 .widget-image-caption{background-color:var( --e-global-color-e9bf594 );}.elementor-18351 .elementor-element.elementor-element-58fd678{width:var( --container-widget-width, 100% );max-width:100%;--container-widget-width:100%;--container-widget-flex-grow:0;}.elementor-18351 .elementor-element.elementor-element-58fd678.elementor-element{--flex-grow:0;--flex-shrink:0;}.elementor-18351 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.widget-image-caption{font-size:var( --e-global-typography-text-font-size );}}@media(max-width:767px){.elementor-widget-image .widget-image-caption{font-size:var( --e-global-typography-text-font-size );}}\/* Start custom CSS for container, class: .elementor-element-2f8f2fd *\/\/* Contenedor principal *\/\r\n.hover-img-box {\r\n  position: relative;\r\n  overflow: hidden;\r\n}\r\n\r\n\/* Imagen (sin animaci\u00f3n) *\/\r\n.hover-img-box img {\r\n  display: block;\r\n  width: 100%;\r\n  height: auto;\r\n  object-fit: cover;\r\n  transition: none;\r\n}\r\n\r\n\/* Barra azul que sube desde abajo *\/\r\n.caption-hover {\r\n  position: absolute;\r\n  bottom: 0;\r\n  left: 0;\r\n  width: 100%;\r\n  background: rgba(18, 99, 115); \/* azul oscuro *\/\r\n  color: #fff;\r\n  padding: 60px;\r\n  transform: translateY(100%); \/* empieza fuera de la vista *\/\r\n  transition: transform 0.6s ease-in-out;\r\n  text-align: center;\r\n  font-size: 14px;\r\n  box-sizing: border-box;\r\n}\r\n\r\n\/* Al pasar el rat\u00f3n, la barra sube y se muestra *\/\r\n.hover-img-box:hover .caption-hover {\r\n  transform: translateY(0); \/* sube hasta su posici\u00f3n normal *\/\r\n  opacity: 1;\r\n}\/* End custom CSS *\/<\/style>\t\t<div data-elementor-type=\"loop-item\" data-elementor-id=\"18351\" class=\"elementor elementor-18351 e-loop-item e-loop-item-16985 post-16985 equipo type-equipo status-publish has-post-thumbnail hentry area-de-practica-fiscal-e-tributario cargo-of-counsel-pt-cargo cargo-filtro-of-counsel-pt idioma-espanhol idioma-ingles-pt localizacion-madrid-pt\" data-elementor-post-type=\"elementor_library\" data-custom-edit-handle=\"1\">\n\t\t\t<div class=\"elementor-element elementor-element-2f8f2fd hover-img-box e-flex e-con-boxed e-con e-parent\" data-id=\"2f8f2fd\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-58fd678 elementor-widget__width-initial elementor-widget elementor-widget-image\" data-id=\"58fd678\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t<figure class=\"wp-caption\">\n\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/belzuz.com\/pt\/equipo\/eva-holgado-pascual\/\">\n\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"683\" height=\"1024\" src=\"https:\/\/belzuz.com\/wp-content\/uploads\/2025\/04\/EHP-1-683x1024.jpg\" class=\"attachment-large size-large wp-image-16970\" alt=\"\" srcset=\"https:\/\/belzuz.com\/wp-content\/uploads\/2025\/04\/EHP-1-683x1024.jpg 683w, https:\/\/belzuz.com\/wp-content\/uploads\/2025\/04\/EHP-1-200x300.jpg 200w, https:\/\/belzuz.com\/wp-content\/uploads\/2025\/04\/EHP-1-768x1151.jpg 768w, https:\/\/belzuz.com\/wp-content\/uploads\/2025\/04\/EHP-1-1025x1536.jpg 1025w, https:\/\/belzuz.com\/wp-content\/uploads\/2025\/04\/EHP-1-1367x2048.jpg 1367w, https:\/\/belzuz.com\/wp-content\/uploads\/2025\/04\/EHP-1-scaled.jpg 1709w\" sizes=\"(max-width: 683px) 100vw, 683px\" \/>\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t\t\t<figcaption class=\"widget-image-caption wp-caption-text\">&nbsp;<\/figcaption>\n\t\t\t\t\t\t\t\t\t\t<\/figure>\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-41f836c e-con-full caption-hover e-flex e-con e-child\" data-id=\"41f836c\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-8dfe620 elementor-widget elementor-widget-heading\" data-id=\"8dfe620\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h6 class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/belzuz.com\/pt\/equipo\/eva-holgado-pascual\/\"><span>Of Counsel<\/span><\/a><\/h6>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-88b907f elementor-widget__width-initial elementor-widget elementor-widget-heading\" data-id=\"88b907f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/belzuz.com\/pt\/equipo\/eva-holgado-pascual\/\">Eva Holgado Pascual<\/a><\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-de1ab1d elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"de1ab1d\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-f921f1a\" data-id=\"f921f1a\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t<div class=\"elementor-element elementor-element-ef44e25 e-con-full e-flex e-con e-parent\" data-id=\"ef44e25\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-d0d2044 elementor-widget elementor-widget-heading\" data-id=\"d0d2044\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">A Nossa<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-fb2bae5 elementor-widget elementor-widget-heading\" data-id=\"fb2bae5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Publica\u00e7\u00f5es<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-058f547 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"058f547\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5d22056 elementor-grid-3 elementor-grid-tablet-2 elementor-grid-mobile-1 elementor-widget elementor-widget-loop-grid\" data-id=\"5d22056\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;template_id&quot;:16492,&quot;_skin&quot;:&quot;post&quot;,&quot;columns&quot;:&quot;3&quot;,&quot;columns_tablet&quot;:&quot;2&quot;,&quot;columns_mobile&quot;:&quot;1&quot;,&quot;edit_handle_selector&quot;:&quot;[data-elementor-type=\\&quot;loop-item\\&quot;]&quot;,&quot;row_gap&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;row_gap_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;row_gap_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]}}\" data-widget_type=\"loop-grid.post\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-loop-container elementor-grid\" role=\"list\">\n\t\t<style id=\"loop-dynamic-16492\">.e-loop-item-21509 .elementor-element.elementor-element-bcafce6:not(.elementor-motion-effects-element-type-background), .e-loop-item-21509 .elementor-element.elementor-element-bcafce6 > .elementor-motion-effects-container > .elementor-motion-effects-layer{background-image:url(\"https:\/\/belzuz.com\/wp-content\/uploads\/2025\/05\/7-4-scaled-e1743075185528.jpg\");}<\/style><style id=\"loop-16492\">.elementor-16492 .elementor-element.elementor-element-bcafce6{--display:flex;--min-height:400px;--flex-direction:column-reverse;--container-widget-width:100%;--container-widget-height:initial;--container-widget-flex-grow:0;--container-widget-align-self:initial;--flex-wrap-mobile:wrap;--overlay-opacity:1;--padding-top:20px;--padding-bottom:20px;--padding-left:20px;--padding-right:20px;}.elementor-16492 .elementor-element.elementor-element-bcafce6:not(.elementor-motion-effects-element-type-background), .elementor-16492 .elementor-element.elementor-element-bcafce6 > .elementor-motion-effects-container > .elementor-motion-effects-layer{background-position:center center;background-repeat:no-repeat;background-size:cover;}.elementor-16492 .elementor-element.elementor-element-bcafce6::before, .elementor-16492 .elementor-element.elementor-element-bcafce6 > .elementor-background-video-container::before, .elementor-16492 .elementor-element.elementor-element-bcafce6 > .e-con-inner > .elementor-background-video-container::before, .elementor-16492 .elementor-element.elementor-element-bcafce6 > .elementor-background-slideshow::before, .elementor-16492 .elementor-element.elementor-element-bcafce6 > .e-con-inner > .elementor-background-slideshow::before, .elementor-16492 .elementor-element.elementor-element-bcafce6 > .elementor-motion-effects-container > .elementor-motion-effects-layer::before{--background-overlay:'';background-color:transparent;background-image:linear-gradient(0deg, #000000D1 0%, #02010100 65%);}.elementor-widget-button .elementor-button{font-family:var( --e-global-typography-accent-font-family ), Sans-serif;font-weight:var( --e-global-typography-accent-font-weight );background-color:var( --e-global-color-accent );}.elementor-16492 .elementor-element.elementor-element-f74142f .elementor-button{fill:var( --e-global-color-2443234 );color:var( --e-global-color-2443234 );background-color:var( --e-global-color-60ea2a5 );border-radius:0px 0px 0px 0px;}.elementor-widget-theme-post-title .elementor-heading-title{font-family:var( --e-global-typography-primary-font-family ), Sans-serif;font-weight:var( --e-global-typography-primary-font-weight );color:var( --e-global-color-primary );}.elementor-16492 .elementor-element.elementor-element-5b95c1e .elementor-heading-title{font-family:\"Maven Pro\", Sans-serif;font-size:19px;font-weight:600;font-style:normal;text-decoration:none;color:var( --e-global-color-2443234 );}.elementor-widget-post-info .elementor-icon-list-item:not(:last-child):after{border-color:var( --e-global-color-text );}.elementor-widget-post-info .elementor-icon-list-icon i{color:var( --e-global-color-primary );}.elementor-widget-post-info .elementor-icon-list-icon svg{fill:var( --e-global-color-primary );}.elementor-widget-post-info .elementor-icon-list-text, .elementor-widget-post-info .elementor-icon-list-text a{color:var( --e-global-color-secondary );}.elementor-widget-post-info .elementor-icon-list-item{font-family:var( --e-global-typography-text-font-family ), Sans-serif;font-size:var( --e-global-typography-text-font-size );font-weight:var( --e-global-typography-text-font-weight );}.elementor-16492 .elementor-element.elementor-element-f466cb6 .elementor-icon-list-icon{width:14px;}.elementor-16492 .elementor-element.elementor-element-f466cb6 .elementor-icon-list-icon i{font-size:14px;}.elementor-16492 .elementor-element.elementor-element-f466cb6 .elementor-icon-list-icon svg{--e-icon-list-icon-size:14px;}.elementor-16492 .elementor-element.elementor-element-f466cb6 .elementor-icon-list-text, .elementor-16492 .elementor-element.elementor-element-f466cb6 .elementor-icon-list-text a{color:var( --e-global-color-2443234 );}.elementor-16492 .elementor-element.elementor-element-f466cb6 .elementor-icon-list-item{font-family:\"Maven Pro\", Sans-serif;font-size:13px;font-weight:400;}@media(max-width:1024px){.elementor-widget-post-info .elementor-icon-list-item{font-size:var( --e-global-typography-text-font-size );}}@media(max-width:767px){.elementor-widget-post-info .elementor-icon-list-item{font-size:var( --e-global-typography-text-font-size );}}\/* Start custom CSS for theme-post-title, class: .elementor-element-5b95c1e *\/.elementor-16492 .elementor-element.elementor-element-5b95c1e * {\n    font-weight: 600 !important;\n    text-decoration: none !important;\n    font-family: maven pro !important;\n}\/* End custom CSS *\/<\/style>\t\t<div data-elementor-type=\"loop-item\" data-elementor-id=\"16492\" class=\"elementor elementor-16492 elementor-5446 elementor-5446 e-loop-item e-loop-item-21509 post-21509 publicacion type-publicacion status-publish has-post-thumbnail hentry area-de-practica-fiscal-e-tributario publicaciones-marta-fernandes-teias idioma-publicacion-portugues areas-practica-publicacciones-fiscal-e-tributario\" data-elementor-post-type=\"elementor_library\" data-custom-edit-handle=\"1\">\n\t\t\t<div class=\"elementor-element elementor-element-bcafce6 e-flex e-con-boxed e-con e-parent\" data-id=\"bcafce6\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-f74142f elementor-widget elementor-widget-button\" data-id=\"f74142f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/belzuz.com\/pt\/publicacion\/reporte-de-criptoativos-dac8-dac9\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Ver mais<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5b95c1e elementor-widget elementor-widget-theme-post-title elementor-page-title elementor-widget-heading\" data-id=\"5b95c1e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"theme-post-title.default\">\n\t\t\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/belzuz.com\/pt\/publicacion\/reporte-de-criptoativos-dac8-dac9\/\">Portugal refor\u00e7a a transpar\u00eancia fiscal com novas regras de reporte de criptoativos e a implementa\u00e7\u00e3o das Diretivas DAC8 e DAC9<\/a><\/h1>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f466cb6 elementor-widget elementor-widget-post-info\" data-id=\"f466cb6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"post-info.default\">\n\t\t\t\t\t\t\t<ul class=\"elementor-inline-items elementor-icon-list-items elementor-post-info\">\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item elementor-repeater-item-f2efc0a elementor-inline-item\" itemprop=\"datePublished\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text elementor-post-info__item elementor-post-info__item--type-date\">\n\t\t\t\t\t\t\t\t\t\t<time>08 Jun 2026<\/time>\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t<li class=\"elementor-icon-list-item elementor-repeater-item-df22f6d elementor-inline-item\" itemprop=\"about\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text elementor-post-info__item elementor-post-info__item--type-terms\">\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-post-info__terms-list\">\n\t\t\t\t<a href=\"https:\/\/belzuz.com\/pt\/area-de-practica\/fiscal-e-tributario\/\" class=\"elementor-post-info__terms-list-item\">Fiscal e Tribut\u00e1rio<\/a>\t\t\t\t<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t<li class=\"elementor-icon-list-item elementor-repeater-item-f34a689 elementor-inline-item\" itemprop=\"about\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text elementor-post-info__item elementor-post-info__item--type-terms\">\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-post-info__terms-list\">\n\t\t\t\t<span class=\"elementor-post-info__terms-list-item\">Marta Fernandes Teias<\/span>\t\t\t\t<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<style id=\"loop-dynamic-16492\">.e-loop-item-21078 .elementor-element.elementor-element-bcafce6:not(.elementor-motion-effects-element-type-background), .e-loop-item-21078 .elementor-element.elementor-element-bcafce6 > .elementor-motion-effects-container > .elementor-motion-effects-layer{background-image:url(\"https:\/\/belzuz.com\/wp-content\/uploads\/2025\/05\/7-4-scaled-e1743075185528.jpg\");}<\/style>\t\t<div data-elementor-type=\"loop-item\" data-elementor-id=\"16492\" class=\"elementor elementor-16492 elementor-5446 elementor-5446 e-loop-item e-loop-item-21078 post-21078 publicacion type-publicacion status-publish has-post-thumbnail hentry area-de-practica-derecho-fiscal-y-tributario publicaciones-miguel-paixao idioma-publicacion-portugues areas-practica-publicacciones-fiscal-e-tributario\" data-elementor-post-type=\"elementor_library\" data-custom-edit-handle=\"1\">\n\t\t\t<div class=\"elementor-element elementor-element-bcafce6 e-flex e-con-boxed e-con e-parent\" data-id=\"bcafce6\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-f74142f elementor-widget elementor-widget-button\" data-id=\"f74142f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/belzuz.com\/pt\/publicacion\/cedencia-de-aparthotel-e-isencao-de-iva\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Ver mais<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5b95c1e elementor-widget elementor-widget-theme-post-title elementor-page-title elementor-widget-heading\" data-id=\"5b95c1e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"theme-post-title.default\">\n\t\t\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/belzuz.com\/pt\/publicacion\/cedencia-de-aparthotel-e-isencao-de-iva\/\">Ced\u00eancia de aparthotel e isen\u00e7\u00e3o de IVA: an\u00e1lise da Informa\u00e7\u00e3o Vinculativa n.\u00ba 29474<\/a><\/h1>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f466cb6 elementor-widget elementor-widget-post-info\" data-id=\"f466cb6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"post-info.default\">\n\t\t\t\t\t\t\t<ul class=\"elementor-inline-items elementor-icon-list-items elementor-post-info\">\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item elementor-repeater-item-f2efc0a elementor-inline-item\" itemprop=\"datePublished\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text elementor-post-info__item elementor-post-info__item--type-date\">\n\t\t\t\t\t\t\t\t\t\t<time>06 May 2026<\/time>\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t<li class=\"elementor-icon-list-item elementor-repeater-item-df22f6d elementor-inline-item\" itemprop=\"about\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text elementor-post-info__item elementor-post-info__item--type-terms\">\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-post-info__terms-list\">\n\t\t\t\t<a href=\"https:\/\/belzuz.com\/pt\/area-de-practica\/derecho-fiscal-y-tributario\/\" class=\"elementor-post-info__terms-list-item\">Fiscal y Tributario\u200b<\/a>\t\t\t\t<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t<li class=\"elementor-icon-list-item elementor-repeater-item-f34a689 elementor-inline-item\" itemprop=\"about\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text elementor-post-info__item elementor-post-info__item--type-terms\">\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-post-info__terms-list\">\n\t\t\t\t<span class=\"elementor-post-info__terms-list-item\">Miguel Paix\u00e3o<\/span>\t\t\t\t<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<style id=\"loop-dynamic-16492\">.e-loop-item-21020 .elementor-element.elementor-element-bcafce6:not(.elementor-motion-effects-element-type-background), .e-loop-item-21020 .elementor-element.elementor-element-bcafce6 > .elementor-motion-effects-container > .elementor-motion-effects-layer{background-image:url(\"https:\/\/belzuz.com\/wp-content\/uploads\/2025\/05\/7-4-scaled-e1743075185528.jpg\");}<\/style>\t\t<div data-elementor-type=\"loop-item\" data-elementor-id=\"16492\" class=\"elementor elementor-16492 elementor-5446 elementor-5446 e-loop-item e-loop-item-21020 post-21020 publicacion type-publicacion status-publish has-post-thumbnail hentry area-de-practica-comercial area-de-practica-fiscal-e-tributario publicaciones-marta-fernandes-teias idioma-publicacion-portugues areas-practica-publicacciones-comercial-societario-ma areas-practica-publicacciones-fiscal-e-tributario\" data-elementor-post-type=\"elementor_library\" data-custom-edit-handle=\"1\">\n\t\t\t<div class=\"elementor-element elementor-element-bcafce6 e-flex e-con-boxed e-con e-parent\" data-id=\"bcafce6\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-f74142f elementor-widget elementor-widget-button\" data-id=\"f74142f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/belzuz.com\/pt\/publicacion\/gerente-nao-residente-e-nao-remunerado\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Ver mais<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5b95c1e elementor-widget elementor-widget-theme-post-title elementor-page-title elementor-widget-heading\" data-id=\"5b95c1e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"theme-post-title.default\">\n\t\t\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/belzuz.com\/pt\/publicacion\/gerente-nao-residente-e-nao-remunerado\/\">Gerente n\u00e3o residente e n\u00e3o remunerado, clarifica\u00e7\u00e3o da Autoridade Tribut\u00e1ria portuguesa sobre resid\u00eancia fiscal e tributa\u00e7\u00e3o \u2013 Informa\u00e7\u00e3o vinculativa n\u00ba 29716, de 2026-04-07<\/a><\/h1>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f466cb6 elementor-widget elementor-widget-post-info\" data-id=\"f466cb6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"post-info.default\">\n\t\t\t\t\t\t\t<ul class=\"elementor-inline-items elementor-icon-list-items elementor-post-info\">\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item elementor-repeater-item-f2efc0a elementor-inline-item\" itemprop=\"datePublished\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text elementor-post-info__item elementor-post-info__item--type-date\">\n\t\t\t\t\t\t\t\t\t\t<time>15 Apr 2026<\/time>\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t<li class=\"elementor-icon-list-item elementor-repeater-item-df22f6d elementor-inline-item\" itemprop=\"about\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text elementor-post-info__item elementor-post-info__item--type-terms\">\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-post-info__terms-list\">\n\t\t\t\t<a href=\"https:\/\/belzuz.com\/pt\/area-de-practica\/comercial\/\" class=\"elementor-post-info__terms-list-item\">Comercial<\/a>, <a href=\"https:\/\/belzuz.com\/pt\/area-de-practica\/fiscal-e-tributario\/\" class=\"elementor-post-info__terms-list-item\">Fiscal e Tribut\u00e1rio<\/a>\t\t\t\t<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t<li class=\"elementor-icon-list-item elementor-repeater-item-f34a689 elementor-inline-item\" itemprop=\"about\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text elementor-post-info__item elementor-post-info__item--type-terms\">\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-post-info__terms-list\">\n\t\t\t\t<span class=\"elementor-post-info__terms-list-item\">Marta Fernandes Teias<\/span>\t\t\t\t<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<style id=\"loop-dynamic-16492\">.e-loop-item-21476 .elementor-element.elementor-element-bcafce6:not(.elementor-motion-effects-element-type-background), .e-loop-item-21476 .elementor-element.elementor-element-bcafce6 > .elementor-motion-effects-container > .elementor-motion-effects-layer{background-image:url(\"https:\/\/belzuz.com\/wp-content\/uploads\/2025\/05\/7-4-scaled-e1743075185528.jpg\");}<\/style>\t\t<div data-elementor-type=\"loop-item\" data-elementor-id=\"16492\" class=\"elementor elementor-16492 elementor-5446 elementor-5446 e-loop-item e-loop-item-21476 post-21476 publicacion type-publicacion status-publish has-post-thumbnail hentry area-de-practica-derecho-fiscal-y-tributario publicaciones-miguel-paixao idioma-publicacion-portugues areas-practica-publicacciones-fiscal-e-tributario\" data-elementor-post-type=\"elementor_library\" data-custom-edit-handle=\"1\">\n\t\t\t<div class=\"elementor-element elementor-element-bcafce6 e-flex e-con-boxed e-con e-parent\" data-id=\"bcafce6\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-f74142f elementor-widget elementor-widget-button\" data-id=\"f74142f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/belzuz.com\/pt\/publicacion\/rnh-portugues-sob-pressao-espanhola\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Ver mais<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5b95c1e elementor-widget elementor-widget-theme-post-title elementor-page-title elementor-widget-heading\" data-id=\"5b95c1e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"theme-post-title.default\">\n\t\t\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/belzuz.com\/pt\/publicacion\/rnh-portugues-sob-pressao-espanhola\/\">RNH portugu\u00eas sob press\u00e3o espanhola: poder\u00e1 a AEAT desconsiderar a resid\u00eancia fiscal portuguesa?<\/a><\/h1>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f466cb6 elementor-widget elementor-widget-post-info\" data-id=\"f466cb6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"post-info.default\">\n\t\t\t\t\t\t\t<ul class=\"elementor-inline-items elementor-icon-list-items elementor-post-info\">\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item elementor-repeater-item-f2efc0a elementor-inline-item\" itemprop=\"datePublished\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text elementor-post-info__item elementor-post-info__item--type-date\">\n\t\t\t\t\t\t\t\t\t\t<time>02 Jun 2026<\/time>\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t<li class=\"elementor-icon-list-item elementor-repeater-item-df22f6d elementor-inline-item\" itemprop=\"about\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text elementor-post-info__item elementor-post-info__item--type-terms\">\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-post-info__terms-list\">\n\t\t\t\t<a href=\"https:\/\/belzuz.com\/pt\/area-de-practica\/derecho-fiscal-y-tributario\/\" class=\"elementor-post-info__terms-list-item\">Fiscal y Tributario\u200b<\/a>\t\t\t\t<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t<li class=\"elementor-icon-list-item elementor-repeater-item-f34a689 elementor-inline-item\" itemprop=\"about\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text elementor-post-info__item elementor-post-info__item--type-terms\">\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-post-info__terms-list\">\n\t\t\t\t<span class=\"elementor-post-info__terms-list-item\">Miguel Paix\u00e3o<\/span>\t\t\t\t<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<style id=\"loop-dynamic-16492\">.e-loop-item-21074 .elementor-element.elementor-element-bcafce6:not(.elementor-motion-effects-element-type-background), .e-loop-item-21074 .elementor-element.elementor-element-bcafce6 > .elementor-motion-effects-container > .elementor-motion-effects-layer{background-image:url(\"https:\/\/belzuz.com\/wp-content\/uploads\/2025\/05\/7-4-scaled-e1743075185528.jpg\");}<\/style>\t\t<div data-elementor-type=\"loop-item\" data-elementor-id=\"16492\" class=\"elementor elementor-16492 elementor-5446 elementor-5446 e-loop-item e-loop-item-21074 post-21074 publicacion type-publicacion status-publish has-post-thumbnail hentry area-de-practica-fiscal-e-tributario publicaciones-marta-fernandes-teias idioma-publicacion-portugues areas-practica-publicacciones-fiscal-e-tributario\" data-elementor-post-type=\"elementor_library\" data-custom-edit-handle=\"1\">\n\t\t\t<div class=\"elementor-element elementor-element-bcafce6 e-flex e-con-boxed e-con e-parent\" data-id=\"bcafce6\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-f74142f elementor-widget elementor-widget-button\" data-id=\"f74142f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/belzuz.com\/pt\/publicacion\/programa-regressar-enquadramento-fiscal\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Ver mais<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5b95c1e elementor-widget elementor-widget-theme-post-title elementor-page-title elementor-widget-heading\" data-id=\"5b95c1e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"theme-post-title.default\">\n\t\t\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/belzuz.com\/pt\/publicacion\/programa-regressar-enquadramento-fiscal\/\">Programa Regressar &#8211; enquadramento fiscal aplic\u00e1vel a remunera\u00e7\u00f5es de gerentes, Informa\u00e7\u00e3o Vinculativa n\u00ba 30026, com despacho de 2026-04-23, do Chefe de Divis\u00e3o da DSIRS, por subdelega\u00e7\u00e3o<\/a><\/h1>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f466cb6 elementor-widget elementor-widget-post-info\" data-id=\"f466cb6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"post-info.default\">\n\t\t\t\t\t\t\t<ul class=\"elementor-inline-items elementor-icon-list-items elementor-post-info\">\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item elementor-repeater-item-f2efc0a elementor-inline-item\" itemprop=\"datePublished\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text elementor-post-info__item elementor-post-info__item--type-date\">\n\t\t\t\t\t\t\t\t\t\t<time>05 May 2026<\/time>\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t<li class=\"elementor-icon-list-item elementor-repeater-item-df22f6d elementor-inline-item\" itemprop=\"about\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text elementor-post-info__item elementor-post-info__item--type-terms\">\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-post-info__terms-list\">\n\t\t\t\t<a href=\"https:\/\/belzuz.com\/pt\/area-de-practica\/fiscal-e-tributario\/\" class=\"elementor-post-info__terms-list-item\">Fiscal e Tribut\u00e1rio<\/a>\t\t\t\t<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t<li class=\"elementor-icon-list-item elementor-repeater-item-f34a689 elementor-inline-item\" itemprop=\"about\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text elementor-post-info__item elementor-post-info__item--type-terms\">\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-post-info__terms-list\">\n\t\t\t\t<span class=\"elementor-post-info__terms-list-item\">Marta Fernandes Teias<\/span>\t\t\t\t<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<style id=\"loop-dynamic-16492\">.e-loop-item-20614 .elementor-element.elementor-element-bcafce6:not(.elementor-motion-effects-element-type-background), .e-loop-item-20614 .elementor-element.elementor-element-bcafce6 > .elementor-motion-effects-container > .elementor-motion-effects-layer{background-image:url(\"https:\/\/belzuz.com\/wp-content\/uploads\/2025\/05\/7-4-scaled-e1743075185528.jpg\");}<\/style>\t\t<div data-elementor-type=\"loop-item\" data-elementor-id=\"16492\" class=\"elementor elementor-16492 elementor-5446 elementor-5446 e-loop-item e-loop-item-20614 post-20614 publicacion type-publicacion status-publish has-post-thumbnail hentry area-de-practica-derecho-fiscal-y-tributario publicaciones-miguel-paixao idioma-publicacion-portugues areas-practica-publicacciones-fiscal-e-tributario\" data-elementor-post-type=\"elementor_library\" data-custom-edit-handle=\"1\">\n\t\t\t<div class=\"elementor-element elementor-element-bcafce6 e-flex e-con-boxed e-con e-parent\" data-id=\"bcafce6\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-f74142f elementor-widget elementor-widget-button\" data-id=\"f74142f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/belzuz.com\/pt\/publicacion\/regime-simplificado-de-irc-em-2026\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Ver mais<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5b95c1e elementor-widget elementor-widget-theme-post-title elementor-page-title elementor-widget-heading\" data-id=\"5b95c1e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"theme-post-title.default\">\n\t\t\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/belzuz.com\/pt\/publicacion\/regime-simplificado-de-irc-em-2026\/\">Regime Simplificado de IRC em 2026: enquadramento fiscal, coeficientes aplic\u00e1veis e quando compensa \u00e0s empresas de servi\u00e7os<\/a><\/h1>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f466cb6 elementor-widget elementor-widget-post-info\" data-id=\"f466cb6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"post-info.default\">\n\t\t\t\t\t\t\t<ul class=\"elementor-inline-items elementor-icon-list-items elementor-post-info\">\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item elementor-repeater-item-f2efc0a elementor-inline-item\" itemprop=\"datePublished\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text elementor-post-info__item elementor-post-info__item--type-date\">\n\t\t\t\t\t\t\t\t\t\t<time>23 Mar 2026<\/time>\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t<li class=\"elementor-icon-list-item elementor-repeater-item-df22f6d elementor-inline-item\" itemprop=\"about\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text elementor-post-info__item elementor-post-info__item--type-terms\">\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-post-info__terms-list\">\n\t\t\t\t<a href=\"https:\/\/belzuz.com\/pt\/area-de-practica\/derecho-fiscal-y-tributario\/\" class=\"elementor-post-info__terms-list-item\">Fiscal y Tributario\u200b<\/a>\t\t\t\t<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t<li class=\"elementor-icon-list-item elementor-repeater-item-f34a689 elementor-inline-item\" itemprop=\"about\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text elementor-post-info__item elementor-post-info__item--type-terms\">\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-post-info__terms-list\">\n\t\t\t\t<span class=\"elementor-post-info__terms-list-item\">Miguel Paix\u00e3o<\/span>\t\t\t\t<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Fiscal e Tribut\u00e1rio &#8211; Espanha O departamento fiscal e tribut\u00e1rio da Belzuz Abogados conta com advogados com mais de 30 anos de experi\u00eancia nos assuntos fiscais que est\u00e3o permanentemente atualizados informando e atualizando o cliente face \u00e0s sucessivas altera\u00e7\u00f5es legislativas, instru\u00e7\u00f5es administrativas e entendimentos jurisprudenciais. Assessoramos e acompanhamos a fiscalidade das empresas quer nas suas [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":18998,"parent":2460,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"footnotes":""},"page-category":[488],"class_list":["post-2461","page","type-page","status-publish","has-post-thumbnail","hentry","page-category-areas-pratica-es"],"acf":[],"_links":{"self":[{"href":"https:\/\/belzuz.com\/pt\/wp-json\/wp\/v2\/pages\/2461","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/belzuz.com\/pt\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/belzuz.com\/pt\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/belzuz.com\/pt\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/belzuz.com\/pt\/wp-json\/wp\/v2\/comments?post=2461"}],"version-history":[{"count":0,"href":"https:\/\/belzuz.com\/pt\/wp-json\/wp\/v2\/pages\/2461\/revisions"}],"up":[{"embeddable":true,"href":"https:\/\/belzuz.com\/pt\/wp-json\/wp\/v2\/pages\/2460"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/belzuz.com\/pt\/wp-json\/wp\/v2\/media\/18998"}],"wp:attachment":[{"href":"https:\/\/belzuz.com\/pt\/wp-json\/wp\/v2\/media?parent=2461"}],"wp:term":[{"taxonomy":"page-category","embeddable":true,"href":"https:\/\/belzuz.com\/pt\/wp-json\/wp\/v2\/page-category?post=2461"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}