{"id":15897,"date":"2026-10-27T22:20:30","date_gmt":"2026-10-27T22:20:30","guid":{"rendered":"https:\/\/stepinsideportugal.com\/?p=15897"},"modified":"2026-10-29T14:55:53","modified_gmt":"2026-10-29T14:55:53","slug":"criptoativos-atividade-empresarial-categoria-b","status":"publish","type":"post","link":"https:\/\/stepinsideportugal.com\/pt-pt\/criptoativos-atividade-empresarial-categoria-b\/","title":{"rendered":"Criptoativos como atividade empresarial em Portugal: rendimentos da categoria B de trading, minera\u00e7\u00e3o e valida\u00e7\u00e3o"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"15897\" class=\"elementor elementor-15897 elementor-15712 elementor-bc-flex-widget\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-5048e855 e-flex e-con-boxed e-con e-parent\" data-id=\"5048e855\" 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<div class=\"elementor-element elementor-element-6b9ef2fd e-con-full e-flex elementor-invisible e-con e-child\" data-id=\"6b9ef2fd\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;animation&quot;:&quot;fadeIn&quot;}\">\n\t\t<div class=\"elementor-element elementor-element-24667455 e-con-full e-flex e-con e-child\" data-id=\"24667455\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-341d306 e-flex e-con-boxed e-con e-child\" data-id=\"341d306\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-602016f1 e-flex e-con-boxed e-con e-child\" data-id=\"602016f1\" 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-54ad45b elementor-widget elementor-widget-post-info\" data-id=\"54ad45b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"post-info.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\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-f6f17ff 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\">Blog Post<\/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<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4dc5ebfb yellow-tag elementor-widget elementor-widget-post-info\" data-id=\"4dc5ebfb\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"post-info.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\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-1766970 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\">Fiscalidade<\/span>, <span class=\"elementor-post-info__terms-list-item\">Viver em Portugal<\/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<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-362e1c89 elementor-widget elementor-widget-heading\" data-id=\"362e1c89\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Criptoativos como atividade empresarial em Portugal: rendimentos da categoria B de trading, minera\u00e7\u00e3o e valida\u00e7\u00e3o<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-63e7de22 elementor-widget elementor-widget-text-editor\" data-id=\"63e7de22\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\tNem todo o rendimento cripto \u00e9 um investimento particular. Em Portugal, a minera\u00e7\u00e3o, a valida\u00e7\u00e3o de transa\u00e7\u00f5es e a emiss\u00e3o de criptoativos s\u00e3o, por lei, atividades empresariais \u2014 e o trading frequente e organizado tamb\u00e9m pode ser. Quando os criptoativos passam a rendimento da categoria B, a exclus\u00e3o dos 365 dias deixa de se aplicar, mas o regime simplificado tem coeficientes pr\u00f3prios. Explicamos como funciona.\t\t\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<div class=\"elementor-element elementor-element-de37e95 e-flex e-con-boxed e-con e-child\" data-id=\"de37e95\" 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-63d0929 elementor-align-center elementor-hidden-desktop elementor-hidden-tablet elementor-hidden-mobile elementor-widget elementor-widget-button\" data-id=\"63d0929\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"\/\">\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\">Explora os recursos<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\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<\/div>\n\t\t<div class=\"elementor-element elementor-element-580fc0cc e-con-full e-flex e-con e-child\" data-id=\"580fc0cc\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\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-32a5667e e-flex e-con-boxed e-con e-parent\" data-id=\"32a5667e\" 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<div class=\"elementor-element elementor-element-70101ff5 e-con-full e-flex e-con e-child\" data-id=\"70101ff5\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-25ec670f e-con-full e-flex elementor-invisible e-con e-child\" data-id=\"25ec670f\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;animation&quot;:&quot;fadeInUp&quot;}\">\n\t\t<div class=\"elementor-element elementor-element-6b8809a8 e-flex e-con-boxed e-con e-child\" data-id=\"6b8809a8\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-ffe8b75 e-con-full e-flex e-con e-child\" data-id=\"ffe8b75\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-c31da61 elementor-widget elementor-widget-heading\" data-id=\"c31da61\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">\ud83e\uddd1\u200d\ud83d\udcbc Quando os criptoativos passam a categoria B<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-113109f elementor-widget elementor-widget-text-editor\" data-id=\"113109f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Por lei, s\u00e3o <strong>atividades comerciais<\/strong> (artigo 4.\u00ba, n.\u00ba 1, al\u00ednea o), do C\u00f3digo do IRS):<\/p><ul><li>A <strong>emiss\u00e3o de criptoativos<\/strong>, incluindo a <strong>minera\u00e7\u00e3o<\/strong><\/li><li>A <strong>valida\u00e7\u00e3o de transa\u00e7\u00f5es<\/strong> atrav\u00e9s de <strong>mecanismos de consenso<\/strong> (por exemplo, operar um validador de proof-of-stake)<\/li><\/ul>\n<p>&nbsp;<\/p>\n<p>O <strong>trading<\/strong> tamb\u00e9m pode ser categoria B quando \u00e9 exercido como <strong>atividade empresarial<\/strong> e n\u00e3o como investimento particular \u2014 os ind\u00edcios incluem frequ\u00eancia elevada, organiza\u00e7\u00e3o, meios pr\u00f3prios e o trading como principal fonte de rendimento.<\/p><p>Se exerceres uma atividade da categoria B, tens de a <strong>registar<\/strong> na AT (declara\u00e7\u00e3o de in\u00edcio de atividade).<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-5ca75e9 e-con-full e-flex e-con e-child\" data-id=\"5ca75e9\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-47403b6 elementor-widget elementor-widget-heading\" data-id=\"47403b6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">\ud83d\udccb O regime simplificado: 0,15 e 0,95<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-00b7c18 elementor-widget elementor-widget-text-editor\" data-id=\"00b7c18\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Se o teu rendimento bruto da categoria B n\u00e3o excedeu <strong>\u20ac200.000<\/strong> no ano anterior, aplica-se por defeito o regime simplificado:<\/p><ul><li><strong>Opera\u00e7\u00f5es com criptoativos<\/strong> (como o trading): s\u00f3 <strong>15%<\/strong> do rendimento \u00e9 tribut\u00e1vel (coeficiente 0,15)<\/li><li><strong>Minera\u00e7\u00e3o:<\/strong> <strong>95%<\/strong> do rendimento \u00e9 tribut\u00e1vel (coeficiente 0,95)<\/li><\/ul>\n<p>&nbsp;<\/p>\n<p>O montante tribut\u00e1vel \u00e9 somado aos outros rendimentos e tributado \u00e0s <strong>taxas progressivas<\/strong>.<\/p><p><strong>Quando se considera obtido o rendimento?<\/strong> Quando os criptoativos s\u00e3o <strong>alienados<\/strong> por euros ou por bens e servi\u00e7os. Se receberes <strong>criptoativos em troca de criptoativos<\/strong>, n\u00e3o h\u00e1 tributa\u00e7\u00e3o nesse momento \u2014 os criptoativos recebidos ficam com o valor de aquisi\u00e7\u00e3o dos entregues.<\/p><p><strong>Aten\u00e7\u00e3o:<\/strong> a <strong>cessa\u00e7\u00e3o da atividade<\/strong> ou a <strong>perda da resid\u00eancia fiscal<\/strong> em Portugal \u00e9 tratada como aliena\u00e7\u00e3o dos criptoativos que detenhas.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-03f9b1a e-con-full e-flex e-con e-child\" data-id=\"03f9b1a\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-42c8648 elementor-widget elementor-widget-heading\" data-id=\"42c8648\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">\ud83d\udcca Contabilidade organizada<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f331a4b elementor-widget elementor-widget-text-editor\" data-id=\"f331a4b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<ul><li><strong>Obrigat\u00f3ria<\/strong> acima do limite de \u20ac200.000, e <strong>facultativa<\/strong> abaixo dele<\/li><li>O rendimento tribut\u00e1vel \u00e9 o <strong>lucro real<\/strong>, apurado segundo as regras do IRC<\/li><li>Custos como <strong>energia<\/strong>, <strong>deprecia\u00e7\u00e3o do equipamento<\/strong>, alojamento e comiss\u00f5es s\u00e3o dedut\u00edveis<\/li><li>\u00c9 obrigat\u00f3rio um <strong>contabilista certificado<\/strong><\/li><\/ul>\n<p>&nbsp;<\/p>\n<p>Para mineradores com custos de energia elevados, a contabilidade organizada pode ser muito melhor do que um coeficiente de 0,95.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-70ba779 e-con-full e-flex e-con e-child\" data-id=\"70ba779\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2a081ef elementor-widget elementor-widget-heading\" data-id=\"2a081ef\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">\ud83d\udcb3 Receber em criptoativos pelo teu trabalho<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-60546ab elementor-widget elementor-widget-text-editor\" data-id=\"60546ab\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Se \u00e9s trabalhador independente e um cliente te paga em criptoativos (por exemplo, numa stablecoin) por servi\u00e7os profissionais, no nosso entendimento trata-se de rendimento normal da <strong>categoria B<\/strong> da tua profiss\u00e3o \u2014 e n\u00e3o de uma opera\u00e7\u00e3o com criptoativos (a AT ainda n\u00e3o emitiu orienta\u00e7\u00f5es espec\u00edficas sobre este ponto):<\/p><ul><li>Emite a <strong>fatura-recibo<\/strong> como habitualmente<\/li><li>O rendimento \u00e9 valorizado pelo <strong>valor de mercado<\/strong> dos criptoativos na data da rece\u00e7\u00e3o<\/li><li>Aplica-se o coeficiente habitual da tua atividade (por exemplo, 0,75 para as atividades profissionais da tabela)<\/li><\/ul>\n<p>&nbsp;<\/p>\n<p>Se mais tarde venderes esses criptoativos, o ganho ou perda adicional segue as regras dos criptoativos.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-b9eac5a e-con-full e-flex e-con e-child\" data-id=\"b9eac5a\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-7f0fadb elementor-widget elementor-widget-heading\" data-id=\"7f0fadb\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">\ud83e\uddfe IVA e Seguran\u00e7a Social<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-dda329e elementor-widget elementor-widget-text-editor\" data-id=\"dda329e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<ul><li><strong>IVA:<\/strong> a troca de criptoativos por moeda tradicional est\u00e1 em regra <strong>isenta<\/strong>, de acordo com a jurisprud\u00eancia europeia; as recompensas de minera\u00e7\u00e3o e valida\u00e7\u00e3o est\u00e3o em regra fora do \u00e2mbito do IVA. Os servi\u00e7os que faturas continuam a seguir as regras normais do IVA<\/li><li><strong>Seguran\u00e7a Social:<\/strong> como em qualquer atividade independente, podem ser devidas contribui\u00e7\u00f5es sobre o rendimento relevante, salvo isen\u00e7\u00e3o (por exemplo, nos primeiros 12 meses de atividade)<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-bcd3fc5 e-con-full e-flex e-con e-child\" data-id=\"bcd3fc5\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-7348ca3 elementor-widget elementor-widget-heading\" data-id=\"7348ca3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">\u2696\ufe0f Categoria B vs categoria G<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9137cdb elementor-widget elementor-widget-text-editor\" data-id=\"9137cdb\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<ul><li><strong>Categoria G<\/strong> (investidor particular): as mais-valias com criptoativos detidos <strong>365 dias ou mais est\u00e3o exclu\u00eddas<\/strong>; as de curto prazo s\u00e3o tributadas a 28%<\/li><li><strong>Categoria B<\/strong> (atividade empresarial): <strong>sem exclus\u00e3o dos 365 dias<\/strong>; tributa\u00e7\u00e3o \u00e0s taxas progressivas sobre 15% ou 95% do rendimento (ou sobre o lucro real)<\/li><li>Para um trader de <strong>grande volume e curto prazo<\/strong>, a categoria B com coeficiente 0,15 pode resultar em menos imposto do que 28% \u2014 mas perde-se a exclus\u00e3o de longo prazo<\/li><\/ul>\n<p>&nbsp;<\/p>\n<p>A qualifica\u00e7\u00e3o depende dos factos, n\u00e3o da tua escolha \u2014 e a AT pode requalificar os teus rendimentos.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-262b8fb e-con-full e-flex e-con e-child\" data-id=\"262b8fb\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2c53eb8 elementor-widget elementor-widget-heading\" data-id=\"2c53eb8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">\ud83d\udccb Como declarar<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8b18592 elementor-widget elementor-widget-text-editor\" data-id=\"8b18592\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<ul><li><strong>Anexo B<\/strong> (regime simplificado), quadro 4A: <strong>campo 419<\/strong> para opera\u00e7\u00f5es com criptoativos e <strong>campo 422<\/strong> para minera\u00e7\u00e3o<\/li><li><strong>Anexo C<\/strong> se tiveres contabilidade organizada<\/li><li>Garante que o <strong>c\u00f3digo de atividade<\/strong> da declara\u00e7\u00e3o de in\u00edcio de atividade corresponde ao que fazes realmente<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-109bacb e-con-full e-flex e-con e-child\" data-id=\"109bacb\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-f672f78 elementor-widget elementor-widget-heading\" data-id=\"f672f78\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">\ud83d\udca1 Dicas pr\u00e1ticas<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-77af25f elementor-widget elementor-widget-text-editor\" data-id=\"77af25f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<ul><li><strong>Decide cedo<\/strong> se \u00e9s investidor ou se tens uma atividade empresarial \u2014 e mant\u00e9m um comportamento coerente.<\/li><li><strong>Usa carteiras separadas<\/strong> para a atividade e para o patrim\u00f3nio particular.<\/li><li><strong>Mineradores:<\/strong> comparem o coeficiente 0,95 com a contabilidade organizada.<\/li><li><strong>Vais sair de Portugal ou cessar a atividade?<\/strong> Lembra-te de que \u00e9 tratado como aliena\u00e7\u00e3o.<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-baa674f e-con-full e-flex e-con e-child\" data-id=\"baa674f\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-4beac60 elementor-widget elementor-widget-heading\" data-id=\"4beac60\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">\ud83d\ude80 Considera\u00e7\u00f5es finais<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0e0fd6b elementor-widget elementor-widget-text-editor\" data-id=\"0e0fd6b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>A minera\u00e7\u00e3o, a valida\u00e7\u00e3o e o trading profissional s\u00e3o rendimentos empresariais em Portugal. Os coeficientes do regime simplificado podem ser favor\u00e1veis para os traders, mas a categoria B perde a exclus\u00e3o dos 365 dias que torna Portugal atrativo para quem det\u00e9m a longo prazo.<\/p><p>\ud83d\udce2 <strong>Conselho de especialista:<\/strong> Se a tua atividade cripto est\u00e1 a crescer, aconselha-te antes do fim do ano. Mudar de categoria \u2014 ou optar pela contabilidade organizada \u2014 pode alterar significativamente o imposto a pagar.<\/p><p><strong>Tens uma atividade com criptoativos em Portugal?<\/strong> A equipa fiscal da Step Inside Portugal pode registar a tua atividade e escolher o regime certo \u2014 <a href=\"https:\/\/stepinsideportugal.com\/pt-pt\/servicos\/servico-fiscal\/\" target=\"_blank\" rel=\"noopener noreferrer nofollow\">sabe mais sobre os nossos servi\u00e7os fiscais aqui<\/a>. \u2728<\/p><hr \/><p><em>Este artigo tem fins meramente informativos e n\u00e3o constitui aconselhamento fiscal ou de investimento. Reflete as regras em vigor em outubro de 2026.<\/em><\/p>\t\t\t\t\t\t\t\t<\/div>\n\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<div class=\"elementor-element elementor-element-28d15a68 e-con-full e-flex elementor-invisible e-con e-child\" data-id=\"28d15a68\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;animation&quot;:&quot;fadeInUp&quot;,&quot;animation_delay&quot;:200}\">\n\t\t<div class=\"elementor-element elementor-element-103deb52 e-con-full elementor-hidden-desktop elementor-hidden-tablet elementor-hidden-mobile e-flex e-con e-child\" data-id=\"103deb52\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-331c3d12 elementor-widget elementor-widget-heading\" data-id=\"331c3d12\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h6 class=\"elementor-heading-title elementor-size-default\">Guarda a vers\u00e3o PDF para mais tarde<\/h6>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-38bb7cf elementor-align-center elementor-widget elementor-widget-button\" data-id=\"38bb7cf\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"\/\">\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\">Explora os recursos<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-300bef9f e-con-full e-flex e-con e-child\" data-id=\"300bef9f\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2a755bf9 elementor-widget elementor-widget-heading\" data-id=\"2a755bf9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h6 class=\"elementor-heading-title elementor-size-default\">Partilha-o com amigos<\/h6>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7217bc80 elementor-share-buttons--view-icon elementor-share-buttons--shape-circle elementor-share-buttons--color-custom elementor-share-buttons--skin-gradient elementor-grid-0 elementor-widget elementor-widget-share-buttons\" data-id=\"7217bc80\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"share-buttons.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-grid\" role=\"list\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-grid-item\" role=\"listitem\">\n\t\t\t\t\t\t<div class=\"elementor-share-btn elementor-share-btn_whatsapp\" role=\"button\" tabindex=\"0\" aria-label=\"Share on whatsapp\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-share-btn__icon\">\n\t\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fab-whatsapp\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M380.9 97.1C339 55.1 283.2 32 223.9 32c-122.4 0-222 99.6-222 222 0 39.1 10.2 77.3 29.6 111L0 480l117.7-30.9c32.4 17.7 68.9 27 106.1 27h.1c122.3 0 224.1-99.6 224.1-222 0-59.3-25.2-115-67.1-157zm-157 341.6c-33.2 0-65.7-8.9-94-25.7l-6.7-4-69.8 18.3L72 359.2l-4.4-7c-18.5-29.4-28.2-63.3-28.2-98.2 0-101.7 82.8-184.5 184.6-184.5 49.3 0 95.6 19.2 130.4 54.1 34.8 34.9 56.2 81.2 56.1 130.5 0 101.8-84.9 184.6-186.6 184.6zm101.2-138.2c-5.5-2.8-32.8-16.2-37.9-18-5.1-1.9-8.8-2.8-12.5 2.8-3.7 5.6-14.3 18-17.6 21.8-3.2 3.7-6.5 4.2-12 1.4-32.6-16.3-54-29.1-75.5-66-5.7-9.8 5.7-9.1 16.3-30.3 1.8-3.7.9-6.9-.5-9.7-1.4-2.8-12.5-30.1-17.1-41.2-4.5-10.8-9.1-9.3-12.5-9.5-3.2-.2-6.9-.2-10.6-.2-3.7 0-9.7 1.4-14.8 6.9-5.1 5.6-19.4 19-19.4 46.3 0 27.3 19.9 53.7 22.6 57.4 2.8 3.7 39.1 59.7 94.8 83.8 35.2 15.2 49 16.5 66.6 13.9 10.7-1.6 32.8-13.4 37.4-26.4 4.6-13 4.6-24.1 3.2-26.4-1.3-2.5-5-3.9-10.5-6.6z\"><\/path><\/svg>\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-grid-item\" role=\"listitem\">\n\t\t\t\t\t\t<div class=\"elementor-share-btn elementor-share-btn_linkedin\" role=\"button\" tabindex=\"0\" aria-label=\"Share on linkedin\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-share-btn__icon\">\n\t\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fab-linkedin\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 32H31.9C14.3 32 0 46.5 0 64.3v383.4C0 465.5 14.3 480 31.9 480H416c17.6 0 32-14.5 32-32.3V64.3c0-17.8-14.4-32.3-32-32.3zM135.4 416H69V202.2h66.5V416zm-33.2-243c-21.3 0-38.5-17.3-38.5-38.5S80.9 96 102.2 96c21.2 0 38.5 17.3 38.5 38.5 0 21.3-17.2 38.5-38.5 38.5zm282.1 243h-66.4V312c0-24.8-.5-56.7-34.5-56.7-34.6 0-39.9 27-39.9 54.9V416h-66.4V202.2h63.7v29.2h.9c8.9-16.8 30.6-34.5 62.9-34.5 67.2 0 79.7 44.3 79.7 101.9V416z\"><\/path><\/svg>\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-grid-item\" role=\"listitem\">\n\t\t\t\t\t\t<div class=\"elementor-share-btn elementor-share-btn_facebook\" role=\"button\" tabindex=\"0\" aria-label=\"Share on facebook\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-share-btn__icon\">\n\t\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fab-facebook\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M504 256C504 119 393 8 256 8S8 119 8 256c0 123.78 90.69 226.38 209.25 245V327.69h-63V256h63v-54.64c0-62.15 37-96.48 93.67-96.48 27.14 0 55.52 4.84 55.52 4.84v61h-31.28c-30.8 0-40.41 19.12-40.41 38.73V256h68.78l-11 71.69h-57.78V501C413.31 482.38 504 379.78 504 256z\"><\/path><\/svg>\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-grid-item\" role=\"listitem\">\n\t\t\t\t\t\t<div class=\"elementor-share-btn elementor-share-btn_x-twitter\" role=\"button\" tabindex=\"0\" aria-label=\"Share on x-twitter\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-share-btn__icon\">\n\t\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fab-x-twitter\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M389.2 48h70.6L305.6 224.2 487 464H345L233.7 318.6 106.5 464H35.8L200.7 275.5 26.8 48H172.4L272.9 180.9 389.2 48zM364.4 421.8h39.1L151.1 88h-42L364.4 421.8z\"><\/path><\/svg>\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-grid-item\" role=\"listitem\">\n\t\t\t\t\t\t<div class=\"elementor-share-btn elementor-share-btn_email\" role=\"button\" tabindex=\"0\" aria-label=\"Share on email\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-share-btn__icon\">\n\t\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-envelope\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M502.3 190.8c3.9-3.1 9.7-.2 9.7 4.7V400c0 26.5-21.5 48-48 48H48c-26.5 0-48-21.5-48-48V195.6c0-5 5.7-7.8 9.7-4.7 22.4 17.4 52.1 39.5 154.1 113.6 21.1 15.4 56.7 47.8 92.2 47.6 35.7.3 72-32.8 92.3-47.6 102-74.1 131.6-96.3 154-113.7zM256 320c23.2.4 56.6-29.2 73.4-41.4 132.7-96.3 142.8-104.7 173.4-128.7 5.8-4.5 9.2-11.5 9.2-18.9v-19c0-26.5-21.5-48-48-48H48C21.5 64 0 85.5 0 112v19c0 7.4 3.4 14.3 9.2 18.9 30.6 23.9 40.7 32.4 173.4 128.7 16.8 12.2 50.2 41.8 73.4 41.4z\"><\/path><\/svg>\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\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\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-471ab0d8 e-flex e-con-boxed e-con e-parent\" data-id=\"471ab0d8\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;shape_divider_bottom&quot;:&quot;curve&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-shape elementor-shape-bottom\" aria-hidden=\"true\" data-negative=\"false\">\n\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 1000 100\" preserveAspectRatio=\"none\">\n    <path class=\"elementor-shape-fill\" d=\"M1000,4.3V0H0v4.3C0.9,23.1,126.7,99.2,500,100S1000,22.7,1000,4.3z\"\/>\n<\/svg>\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-42d4cec8 e-con-full e-flex elementor-invisible e-con e-child\" data-id=\"42d4cec8\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;animation&quot;:&quot;fadeIn&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-21bb167e elementor-widget elementor-widget-heading\" data-id=\"21bb167e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Queres saber mais? Explora os nossos outros recursos...<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6b022afb elementor-grid-3 elementor-grid-tablet-2 elementor-grid-mobile-1 elementor-widget elementor-widget-loop-grid\" data-id=\"6b022afb\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;template_id&quot;:9755,&quot;columns&quot;:3,&quot;row_gap&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:32,&quot;sizes&quot;:[]},&quot;row_gap_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:16,&quot;sizes&quot;:[]},&quot;_skin&quot;:&quot;post&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_tablet&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 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);word-spacing:var( --e-global-typography-0f145ca-word-spacing );color:var( --e-global-color-f229dc6 );}@media(max-width:1024px){.elementor-9755 .elementor-element.elementor-element-90a0453 .elementor-heading-title{font-size:var( --e-global-typography-0f145ca-font-size );line-height:var( --e-global-typography-0f145ca-line-height );letter-spacing:var( --e-global-typography-0f145ca-letter-spacing );word-spacing:var( --e-global-typography-0f145ca-word-spacing );}}@media(max-width:767px){.elementor-9755 .elementor-element.elementor-element-4f592fb{--padding-top:16px;--padding-bottom:16px;--padding-left:16px;--padding-right:16px;}.elementor-9755 .elementor-element.elementor-element-c428e75 .elementor-icon-list-item{font-size:14px;}.elementor-9755 .elementor-element.elementor-element-2e81b00 .elementor-icon-list-item{font-size:14px;}.elementor-9755 .elementor-element.elementor-element-90a0453 .elementor-heading-title{font-size:var( --e-global-typography-0f145ca-font-size );line-height:var( --e-global-typography-0f145ca-line-height );letter-spacing:var( --e-global-typography-0f145ca-letter-spacing );word-spacing:var( --e-global-typography-0f145ca-word-spacing );}}\/* Start custom CSS for theme-post-featured-image, class: .elementor-element-75732c9 *\/.elementor-9755 .elementor-element.elementor-element-75732c9 {\n    overflow: hidden;\n}\/* End custom CSS *\/<\/style>\t\t<div data-elementor-type=\"loop-item\" data-elementor-id=\"9755\" class=\"elementor elementor-9755 elementor-1434 elementor-1434 e-loop-item e-loop-item-17251 post-17251 post type-post status-publish format-standard has-post-thumbnail hentry category-blog-post-pt-pt tag-empresas tag-step-inside-accounting\" data-elementor-post-type=\"elementor_library\" data-custom-edit-handle=\"1\">\n\t\t\t<div class=\"elementor-element elementor-element-2a68136 e-flex e-con-boxed e-con e-parent\" data-id=\"2a68136\" 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<div class=\"elementor-element elementor-element-8a4710f e-flex e-con-boxed e-con e-child\" data-id=\"8a4710f\" 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-75732c9 elementor-widget elementor-widget-theme-post-featured-image elementor-widget-image\" data-id=\"75732c9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"theme-post-featured-image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/stepinsideportugal.com\/pt-pt\/beneficios-em-especie-socio-gerente\/\">\n\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"800\" height=\"998\" src=\"https:\/\/stepinsideportugal.com\/wp-content\/uploads\/2026\/10\/beneficios-em-especie-pt-821x1024.png\" class=\"elementor-animation-grow attachment-large size-large wp-image-17223\" alt=\"Capa do artigo: Para al\u00e9m do sal\u00e1rio: 6 regras sobre os benef\u00edcios do s\u00f3cio-gerente\" srcset=\"https:\/\/stepinsideportugal.com\/wp-content\/uploads\/2026\/10\/beneficios-em-especie-pt-821x1024.png 821w, https:\/\/stepinsideportugal.com\/wp-content\/uploads\/2026\/10\/beneficios-em-especie-pt-241x300.png 241w, https:\/\/stepinsideportugal.com\/wp-content\/uploads\/2026\/10\/beneficios-em-especie-pt-768x958.png 768w, https:\/\/stepinsideportugal.com\/wp-content\/uploads\/2026\/10\/beneficios-em-especie-pt-1231x1536.png 1231w, https:\/\/stepinsideportugal.com\/wp-content\/uploads\/2026\/10\/beneficios-em-especie-pt-1642x2048.png 1642w, https:\/\/stepinsideportugal.com\/wp-content\/uploads\/2026\/10\/beneficios-em-especie-pt.png 1860w\" sizes=\"(max-width: 800px) 100vw, 800px\" title=\"\">\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t\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<div class=\"elementor-element elementor-element-08991f9 e-flex e-con-boxed e-con e-child\" data-id=\"08991f9\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-4f592fb e-flex e-con-boxed e-con e-child\" data-id=\"4f592fb\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-cd19867 e-flex e-con-boxed e-con e-child\" data-id=\"cd19867\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-3a4cc1d e-flex e-con-boxed e-con e-child\" data-id=\"3a4cc1d\" 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-c428e75 elementor-widget elementor-widget-post-info\" data-id=\"c428e75\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"post-info.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\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-f6f17ff 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\">Blog Post<\/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<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2e81b00 yellow-tag elementor-widget elementor-widget-post-info\" data-id=\"2e81b00\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"post-info.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\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-1766970 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\">Step Inside Accounting<\/span>, <span class=\"elementor-post-info__terms-list-item\">Empresas<\/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<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e2fb04f elementor-widget elementor-widget-theme-post-title elementor-page-title elementor-widget-heading\" data-id=\"e2fb04f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"theme-post-title.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h6 class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/stepinsideportugal.com\/pt-pt\/beneficios-em-especie-socio-gerente\/\">Para al\u00e9m do sal\u00e1rio: 6 regras sobre os benef\u00edcios do s\u00f3cio-gerente<\/a><\/h6>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-fbee5b1 elementor-widget elementor-widget-theme-post-excerpt\" data-id=\"fbee5b1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"theme-post-excerpt.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\tSeguro de sa\u00fade, PPR, vale inf\u00e2ncia, carro, telem\u00f3vel ou forma\u00e7\u00e3o: a empresa pode pagar muito mais do que o sal\u00e1rio. Alguns destes benef\u00edcios pagam IRS, outros n\u00e3o pagam Seguran\u00e7a Social e outros n\u00e3o pagam nada. Numa empresa em que s\u00f3\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-0d795bd e-flex e-con-boxed e-con e-child\" data-id=\"0d795bd\" 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-f38df0d elementor-button-info elementor-widget elementor-widget-button\" data-id=\"f38df0d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/stepinsideportugal.com\/pt-pt\/beneficios-em-especie-socio-gerente\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-icon\">\n\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"18\" height=\"28\" viewBox=\"0 0 18 28\" fill=\"none\"><path fill-rule=\"evenodd\" clip-rule=\"evenodd\" d=\"M11.846 6.10145C11.6238 5.99037 11.3771 5.96708 11.136 6.04862C11.0009 6.08427 10.8525 6.13931 10.7265 6.23379L10.7162 6.24148L10.7064 6.24968C10.5506 6.37952 10.4347 6.55045 10.3452 6.72942L10.3401 6.73958L10.3355 6.74996C10.1836 7.0917 10.2996 7.44085 10.4334 7.69357C10.4954 7.81602 10.5924 7.96177 10.7072 8.11969L10.7226 8.14074L10.74 8.16009C10.8574 8.29062 10.984 8.44359 11.1197 8.61996L11.1268 8.62919L11.1343 8.63808C11.2863 8.8177 11.4385 9.00455 11.591 9.19864L11.6033 9.21427L11.6168 9.22887C11.7859 9.41208 11.9333 9.57353 12.0592 9.71339C12.5518 10.2623 13.059 10.847 13.5808 11.4675L13.5807 11.4675L13.585 11.4725C14.0132 11.9682 14.4284 12.4378 14.8307 12.881C14.5655 13.1531 14.2792 13.4428 13.9717 13.7504L13.9717 13.7503L13.966 13.7562C13.5423 14.194 13.1044 14.639 12.6522 15.0912C12.1954 15.548 11.7457 16.0119 11.3032 16.4829C10.8641 16.9362 10.4533 17.3612 10.0707 17.758L10.0605 17.7685L10.051 17.7796C9.9225 17.9295 9.82711 18.1002 9.7647 18.2874L9.75862 18.3056L9.75397 18.3243C9.66484 18.6808 9.84904 18.9772 10.0164 19.1631L10.0163 19.1631L10.0206 19.1678C10.2412 19.4068 10.5145 19.5913 10.844 19.642L10.844 19.6421L10.8494 19.6428C11.1839 19.6906 11.5106 19.6049 11.7631 19.3524C12.3602 18.7553 12.859 18.2494 13.259 17.8351C13.6713 17.4086 14.0557 17.0029 14.4121 16.618C14.7798 16.2362 15.1616 15.8403 15.5575 15.4302C15.9503 15.0235 16.436 14.5377 17.0155 13.9723L17.0155 13.9723L17.0199 13.968C17.1858 13.8021 17.3273 13.6675 17.4454 13.5625C17.6793 13.3546 17.8115 13.0691 17.7815 12.7391L17.7805 12.7287L17.7791 12.7183C17.7379 12.4093 17.6002 12.1062 17.303 11.9196C17.1723 11.8278 17.0486 11.7365 16.9318 11.6457C16.762 11.5122 16.5355 11.3005 16.2485 11.0003C15.9664 10.6759 15.6567 10.3241 15.3197 9.94484C14.9955 9.56435 14.6575 9.16998 14.3056 8.76174C13.9643 8.33538 13.6361 7.94295 13.3211 7.58473C13.0224 7.22938 12.7476 6.92498 12.4971 6.67369C12.3808 6.54335 12.2724 6.43073 12.1731 6.3397C12.0768 6.25148 11.9653 6.16107 11.846 6.10145L11.846 6.10145Z\" fill=\"#05060B\"><\/path><path fill-rule=\"evenodd\" clip-rule=\"evenodd\" d=\"M10.1962 11.0915C8.68531 10.9709 7.17429 10.9559 5.66331 11.0463C4.1661 11.1359 2.76861 11.2629 1.47124 11.4278L1.45422 11.4299L1.43738 11.4332C1.10393 11.4991 0.801018 11.6717 0.623217 11.9936L0.613895 12.0105L0.6059 12.028C0.491476 12.2791 0.466607 12.5505 0.546839 12.8198C0.633305 13.126 0.839055 13.3557 1.09027 13.5211L1.10129 13.5283L1.11268 13.535C1.40589 13.7065 1.73052 13.7787 2.07131 13.7583L2.07131 13.7584L2.07661 13.758C3.33444 13.6693 4.62628 13.5953 5.95216 13.5361C7.27504 13.4771 8.67731 13.4402 10.1591 13.4254C10.4202 13.425 10.6843 13.3775 10.9487 13.2911C11.0843 13.2503 11.2213 13.1996 11.3346 13.1318C11.4029 13.0909 11.6195 12.9527 11.6631 12.6873C11.7263 12.4414 11.7073 12.182 11.5714 11.9434C11.469 11.7635 11.3307 11.6127 11.1599 11.4963C11.0125 11.3827 10.8502 11.2949 10.6745 11.2342C10.5281 11.1712 10.3796 11.1199 10.2376 11.0965L10.217 11.0932L10.1962 11.0915Z\" fill=\"#05060B\"><\/path><\/svg>\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Conta-me mais<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\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\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\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div data-elementor-type=\"loop-item\" data-elementor-id=\"9755\" class=\"elementor elementor-9755 elementor-1434 elementor-1434 e-loop-item e-loop-item-17245 post-17245 post type-post status-publish format-standard has-post-thumbnail hentry category-blog-post-pt-pt tag-empresas tag-step-inside-accounting\" data-elementor-post-type=\"elementor_library\" data-custom-edit-handle=\"1\">\n\t\t\t<div class=\"elementor-element elementor-element-2a68136 e-flex e-con-boxed e-con e-parent\" data-id=\"2a68136\" 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<div class=\"elementor-element elementor-element-8a4710f e-flex e-con-boxed e-con e-child\" data-id=\"8a4710f\" 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-75732c9 elementor-widget elementor-widget-theme-post-featured-image elementor-widget-image\" data-id=\"75732c9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"theme-post-featured-image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/stepinsideportugal.com\/pt-pt\/ajudas-de-custo-e-quilometros-socio-gerente\/\">\n\t\t\t\t\t\t\t<img decoding=\"async\" width=\"800\" height=\"998\" src=\"https:\/\/stepinsideportugal.com\/wp-content\/uploads\/2026\/10\/ajudas-de-custo-quilometros-pt-821x1024.png\" class=\"elementor-animation-grow attachment-large size-large wp-image-17214\" alt=\"Capa do artigo: Ajudas de custo e quil\u00f3metros: 5 regras para pagar as desloca\u00e7\u00f5es do s\u00f3cio-gerente\" srcset=\"https:\/\/stepinsideportugal.com\/wp-content\/uploads\/2026\/10\/ajudas-de-custo-quilometros-pt-821x1024.png 821w, https:\/\/stepinsideportugal.com\/wp-content\/uploads\/2026\/10\/ajudas-de-custo-quilometros-pt-241x300.png 241w, https:\/\/stepinsideportugal.com\/wp-content\/uploads\/2026\/10\/ajudas-de-custo-quilometros-pt-768x958.png 768w, https:\/\/stepinsideportugal.com\/wp-content\/uploads\/2026\/10\/ajudas-de-custo-quilometros-pt-1231x1536.png 1231w, https:\/\/stepinsideportugal.com\/wp-content\/uploads\/2026\/10\/ajudas-de-custo-quilometros-pt-1642x2048.png 1642w, https:\/\/stepinsideportugal.com\/wp-content\/uploads\/2026\/10\/ajudas-de-custo-quilometros-pt.png 1860w\" sizes=\"(max-width: 800px) 100vw, 800px\" title=\"\">\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t\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<div class=\"elementor-element elementor-element-08991f9 e-flex e-con-boxed e-con e-child\" data-id=\"08991f9\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-4f592fb e-flex e-con-boxed e-con e-child\" data-id=\"4f592fb\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-cd19867 e-flex e-con-boxed e-con e-child\" data-id=\"cd19867\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-3a4cc1d e-flex e-con-boxed e-con e-child\" data-id=\"3a4cc1d\" 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-c428e75 elementor-widget elementor-widget-post-info\" data-id=\"c428e75\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"post-info.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\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-f6f17ff 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\">Blog Post<\/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<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2e81b00 yellow-tag elementor-widget elementor-widget-post-info\" data-id=\"2e81b00\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"post-info.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\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-1766970 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\">Step Inside Accounting<\/span>, <span class=\"elementor-post-info__terms-list-item\">Empresas<\/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<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e2fb04f elementor-widget elementor-widget-theme-post-title elementor-page-title elementor-widget-heading\" data-id=\"e2fb04f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"theme-post-title.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h6 class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/stepinsideportugal.com\/pt-pt\/ajudas-de-custo-e-quilometros-socio-gerente\/\">Ajudas de custo e quil\u00f3metros: 5 regras para pagar as desloca\u00e7\u00f5es do s\u00f3cio-gerente<\/a><\/h6>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-fbee5b1 elementor-widget elementor-widget-theme-post-excerpt\" data-id=\"fbee5b1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"theme-post-excerpt.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\tQuando o s\u00f3cio-gerente viaja em trabalho, a empresa pode compens\u00e1-lo das despesas sem IRS nem Seguran\u00e7a Social, dentro dos limites legais. Acima desses limites, ou sem os documentos certos, o valor passa a ser tratado como sal\u00e1rio.\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-0d795bd e-flex e-con-boxed e-con e-child\" data-id=\"0d795bd\" 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-f38df0d elementor-button-info elementor-widget elementor-widget-button\" data-id=\"f38df0d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/stepinsideportugal.com\/pt-pt\/ajudas-de-custo-e-quilometros-socio-gerente\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-icon\">\n\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"18\" height=\"28\" viewBox=\"0 0 18 28\" fill=\"none\"><path fill-rule=\"evenodd\" clip-rule=\"evenodd\" d=\"M11.846 6.10145C11.6238 5.99037 11.3771 5.96708 11.136 6.04862C11.0009 6.08427 10.8525 6.13931 10.7265 6.23379L10.7162 6.24148L10.7064 6.24968C10.5506 6.37952 10.4347 6.55045 10.3452 6.72942L10.3401 6.73958L10.3355 6.74996C10.1836 7.0917 10.2996 7.44085 10.4334 7.69357C10.4954 7.81602 10.5924 7.96177 10.7072 8.11969L10.7226 8.14074L10.74 8.16009C10.8574 8.29062 10.984 8.44359 11.1197 8.61996L11.1268 8.62919L11.1343 8.63808C11.2863 8.8177 11.4385 9.00455 11.591 9.19864L11.6033 9.21427L11.6168 9.22887C11.7859 9.41208 11.9333 9.57353 12.0592 9.71339C12.5518 10.2623 13.059 10.847 13.5808 11.4675L13.5807 11.4675L13.585 11.4725C14.0132 11.9682 14.4284 12.4378 14.8307 12.881C14.5655 13.1531 14.2792 13.4428 13.9717 13.7504L13.9717 13.7503L13.966 13.7562C13.5423 14.194 13.1044 14.639 12.6522 15.0912C12.1954 15.548 11.7457 16.0119 11.3032 16.4829C10.8641 16.9362 10.4533 17.3612 10.0707 17.758L10.0605 17.7685L10.051 17.7796C9.9225 17.9295 9.82711 18.1002 9.7647 18.2874L9.75862 18.3056L9.75397 18.3243C9.66484 18.6808 9.84904 18.9772 10.0164 19.1631L10.0163 19.1631L10.0206 19.1678C10.2412 19.4068 10.5145 19.5913 10.844 19.642L10.844 19.6421L10.8494 19.6428C11.1839 19.6906 11.5106 19.6049 11.7631 19.3524C12.3602 18.7553 12.859 18.2494 13.259 17.8351C13.6713 17.4086 14.0557 17.0029 14.4121 16.618C14.7798 16.2362 15.1616 15.8403 15.5575 15.4302C15.9503 15.0235 16.436 14.5377 17.0155 13.9723L17.0155 13.9723L17.0199 13.968C17.1858 13.8021 17.3273 13.6675 17.4454 13.5625C17.6793 13.3546 17.8115 13.0691 17.7815 12.7391L17.7805 12.7287L17.7791 12.7183C17.7379 12.4093 17.6002 12.1062 17.303 11.9196C17.1723 11.8278 17.0486 11.7365 16.9318 11.6457C16.762 11.5122 16.5355 11.3005 16.2485 11.0003C15.9664 10.6759 15.6567 10.3241 15.3197 9.94484C14.9955 9.56435 14.6575 9.16998 14.3056 8.76174C13.9643 8.33538 13.6361 7.94295 13.3211 7.58473C13.0224 7.22938 12.7476 6.92498 12.4971 6.67369C12.3808 6.54335 12.2724 6.43073 12.1731 6.3397C12.0768 6.25148 11.9653 6.16107 11.846 6.10145L11.846 6.10145Z\" fill=\"#05060B\"><\/path><path fill-rule=\"evenodd\" clip-rule=\"evenodd\" d=\"M10.1962 11.0915C8.68531 10.9709 7.17429 10.9559 5.66331 11.0463C4.1661 11.1359 2.76861 11.2629 1.47124 11.4278L1.45422 11.4299L1.43738 11.4332C1.10393 11.4991 0.801018 11.6717 0.623217 11.9936L0.613895 12.0105L0.6059 12.028C0.491476 12.2791 0.466607 12.5505 0.546839 12.8198C0.633305 13.126 0.839055 13.3557 1.09027 13.5211L1.10129 13.5283L1.11268 13.535C1.40589 13.7065 1.73052 13.7787 2.07131 13.7583L2.07131 13.7584L2.07661 13.758C3.33444 13.6693 4.62628 13.5953 5.95216 13.5361C7.27504 13.4771 8.67731 13.4402 10.1591 13.4254C10.4202 13.425 10.6843 13.3775 10.9487 13.2911C11.0843 13.2503 11.2213 13.1996 11.3346 13.1318C11.4029 13.0909 11.6195 12.9527 11.6631 12.6873C11.7263 12.4414 11.7073 12.182 11.5714 11.9434C11.469 11.7635 11.3307 11.6127 11.1599 11.4963C11.0125 11.3827 10.8502 11.2949 10.6745 11.2342C10.5281 11.1712 10.3796 11.1199 10.2376 11.0965L10.217 11.0932L10.1962 11.0915Z\" fill=\"#05060B\"><\/path><\/svg>\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Conta-me mais<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\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\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\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div data-elementor-type=\"loop-item\" data-elementor-id=\"9755\" class=\"elementor elementor-9755 elementor-1434 elementor-1434 e-loop-item e-loop-item-17239 post-17239 post type-post status-publish format-standard has-post-thumbnail hentry category-blog-post-pt-pt tag-empresas tag-step-inside-accounting\" data-elementor-post-type=\"elementor_library\" data-custom-edit-handle=\"1\">\n\t\t\t<div class=\"elementor-element elementor-element-2a68136 e-flex e-con-boxed e-con e-parent\" data-id=\"2a68136\" 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<div class=\"elementor-element elementor-element-8a4710f e-flex e-con-boxed e-con e-child\" data-id=\"8a4710f\" 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-75732c9 elementor-widget elementor-widget-theme-post-featured-image elementor-widget-image\" data-id=\"75732c9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"theme-post-featured-image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/stepinsideportugal.com\/pt-pt\/suprimentos-emprestar-dinheiro-a-empresa\/\">\n\t\t\t\t\t\t\t<img decoding=\"async\" width=\"800\" height=\"998\" src=\"https:\/\/stepinsideportugal.com\/wp-content\/uploads\/2026\/10\/suprimentos-emprestar-dinheiro-empresa-pt-821x1024.png\" class=\"elementor-animation-grow attachment-large size-large wp-image-17205\" alt=\"Capa do artigo: Suprimentos: 5 regras para emprestar dinheiro \u00e0 sua empresa\" srcset=\"https:\/\/stepinsideportugal.com\/wp-content\/uploads\/2026\/10\/suprimentos-emprestar-dinheiro-empresa-pt-821x1024.png 821w, https:\/\/stepinsideportugal.com\/wp-content\/uploads\/2026\/10\/suprimentos-emprestar-dinheiro-empresa-pt-241x300.png 241w, https:\/\/stepinsideportugal.com\/wp-content\/uploads\/2026\/10\/suprimentos-emprestar-dinheiro-empresa-pt-768x958.png 768w, https:\/\/stepinsideportugal.com\/wp-content\/uploads\/2026\/10\/suprimentos-emprestar-dinheiro-empresa-pt-1231x1536.png 1231w, https:\/\/stepinsideportugal.com\/wp-content\/uploads\/2026\/10\/suprimentos-emprestar-dinheiro-empresa-pt-1642x2048.png 1642w, https:\/\/stepinsideportugal.com\/wp-content\/uploads\/2026\/10\/suprimentos-emprestar-dinheiro-empresa-pt.png 1860w\" sizes=\"(max-width: 800px) 100vw, 800px\" title=\"\">\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t\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<div class=\"elementor-element elementor-element-08991f9 e-flex e-con-boxed e-con e-child\" data-id=\"08991f9\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-4f592fb e-flex e-con-boxed e-con e-child\" data-id=\"4f592fb\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-cd19867 e-flex e-con-boxed e-con e-child\" data-id=\"cd19867\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-3a4cc1d e-flex e-con-boxed e-con e-child\" data-id=\"3a4cc1d\" 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-c428e75 elementor-widget elementor-widget-post-info\" data-id=\"c428e75\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"post-info.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\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-f6f17ff 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\">Blog Post<\/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<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2e81b00 yellow-tag elementor-widget elementor-widget-post-info\" data-id=\"2e81b00\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"post-info.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\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-1766970 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\">Step Inside Accounting<\/span>, <span class=\"elementor-post-info__terms-list-item\">Empresas<\/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<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e2fb04f elementor-widget elementor-widget-theme-post-title elementor-page-title elementor-widget-heading\" data-id=\"e2fb04f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"theme-post-title.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h6 class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/stepinsideportugal.com\/pt-pt\/suprimentos-emprestar-dinheiro-a-empresa\/\">Suprimentos: 5 regras para emprestar dinheiro \u00e0 sua empresa<\/a><\/h6>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-fbee5b1 elementor-widget elementor-widget-theme-post-excerpt\" data-id=\"fbee5b1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"theme-post-excerpt.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\tNo in\u00edcio da atividade, para um investimento ou num m\u00eas mais apertado, \u00e9 comum o s\u00f3cio p\u00f4r dinheiro na empresa. Feito como suprimento, o empr\u00e9stimo fica isento de Imposto do Selo e o dinheiro volta ao s\u00f3cio sem IRS. Mas\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-0d795bd e-flex e-con-boxed e-con e-child\" data-id=\"0d795bd\" 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-f38df0d elementor-button-info elementor-widget elementor-widget-button\" data-id=\"f38df0d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/stepinsideportugal.com\/pt-pt\/suprimentos-emprestar-dinheiro-a-empresa\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-icon\">\n\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"18\" height=\"28\" viewBox=\"0 0 18 28\" fill=\"none\"><path fill-rule=\"evenodd\" clip-rule=\"evenodd\" d=\"M11.846 6.10145C11.6238 5.99037 11.3771 5.96708 11.136 6.04862C11.0009 6.08427 10.8525 6.13931 10.7265 6.23379L10.7162 6.24148L10.7064 6.24968C10.5506 6.37952 10.4347 6.55045 10.3452 6.72942L10.3401 6.73958L10.3355 6.74996C10.1836 7.0917 10.2996 7.44085 10.4334 7.69357C10.4954 7.81602 10.5924 7.96177 10.7072 8.11969L10.7226 8.14074L10.74 8.16009C10.8574 8.29062 10.984 8.44359 11.1197 8.61996L11.1268 8.62919L11.1343 8.63808C11.2863 8.8177 11.4385 9.00455 11.591 9.19864L11.6033 9.21427L11.6168 9.22887C11.7859 9.41208 11.9333 9.57353 12.0592 9.71339C12.5518 10.2623 13.059 10.847 13.5808 11.4675L13.5807 11.4675L13.585 11.4725C14.0132 11.9682 14.4284 12.4378 14.8307 12.881C14.5655 13.1531 14.2792 13.4428 13.9717 13.7504L13.9717 13.7503L13.966 13.7562C13.5423 14.194 13.1044 14.639 12.6522 15.0912C12.1954 15.548 11.7457 16.0119 11.3032 16.4829C10.8641 16.9362 10.4533 17.3612 10.0707 17.758L10.0605 17.7685L10.051 17.7796C9.9225 17.9295 9.82711 18.1002 9.7647 18.2874L9.75862 18.3056L9.75397 18.3243C9.66484 18.6808 9.84904 18.9772 10.0164 19.1631L10.0163 19.1631L10.0206 19.1678C10.2412 19.4068 10.5145 19.5913 10.844 19.642L10.844 19.6421L10.8494 19.6428C11.1839 19.6906 11.5106 19.6049 11.7631 19.3524C12.3602 18.7553 12.859 18.2494 13.259 17.8351C13.6713 17.4086 14.0557 17.0029 14.4121 16.618C14.7798 16.2362 15.1616 15.8403 15.5575 15.4302C15.9503 15.0235 16.436 14.5377 17.0155 13.9723L17.0155 13.9723L17.0199 13.968C17.1858 13.8021 17.3273 13.6675 17.4454 13.5625C17.6793 13.3546 17.8115 13.0691 17.7815 12.7391L17.7805 12.7287L17.7791 12.7183C17.7379 12.4093 17.6002 12.1062 17.303 11.9196C17.1723 11.8278 17.0486 11.7365 16.9318 11.6457C16.762 11.5122 16.5355 11.3005 16.2485 11.0003C15.9664 10.6759 15.6567 10.3241 15.3197 9.94484C14.9955 9.56435 14.6575 9.16998 14.3056 8.76174C13.9643 8.33538 13.6361 7.94295 13.3211 7.58473C13.0224 7.22938 12.7476 6.92498 12.4971 6.67369C12.3808 6.54335 12.2724 6.43073 12.1731 6.3397C12.0768 6.25148 11.9653 6.16107 11.846 6.10145L11.846 6.10145Z\" fill=\"#05060B\"><\/path><path fill-rule=\"evenodd\" clip-rule=\"evenodd\" d=\"M10.1962 11.0915C8.68531 10.9709 7.17429 10.9559 5.66331 11.0463C4.1661 11.1359 2.76861 11.2629 1.47124 11.4278L1.45422 11.4299L1.43738 11.4332C1.10393 11.4991 0.801018 11.6717 0.623217 11.9936L0.613895 12.0105L0.6059 12.028C0.491476 12.2791 0.466607 12.5505 0.546839 12.8198C0.633305 13.126 0.839055 13.3557 1.09027 13.5211L1.10129 13.5283L1.11268 13.535C1.40589 13.7065 1.73052 13.7787 2.07131 13.7583L2.07131 13.7584L2.07661 13.758C3.33444 13.6693 4.62628 13.5953 5.95216 13.5361C7.27504 13.4771 8.67731 13.4402 10.1591 13.4254C10.4202 13.425 10.6843 13.3775 10.9487 13.2911C11.0843 13.2503 11.2213 13.1996 11.3346 13.1318C11.4029 13.0909 11.6195 12.9527 11.6631 12.6873C11.7263 12.4414 11.7073 12.182 11.5714 11.9434C11.469 11.7635 11.3307 11.6127 11.1599 11.4963C11.0125 11.3827 10.8502 11.2949 10.6745 11.2342C10.5281 11.1712 10.3796 11.1199 10.2376 11.0965L10.217 11.0932L10.1962 11.0915Z\" fill=\"#05060B\"><\/path><\/svg>\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Conta-me mais<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\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\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\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<div class=\"elementor-element elementor-element-6f069c04 elementor-align-center elementor-widget elementor-widget-button\" data-id=\"6f069c04\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/stepinsideportugal.com\/pt-pt\/recursos\/\">\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\">Explora os recursos<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\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<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Nem todo o rendimento cripto \u00e9 um investimento particular. Em Portugal, a minera\u00e7\u00e3o, a valida\u00e7\u00e3o de transa\u00e7\u00f5es e a emiss\u00e3o de criptoativos s\u00e3o, por lei, atividades empresariais \u2014 e o trading frequente e organizado tamb\u00e9m pode ser. Quando os criptoativos passam a rendimento da categoria B, a exclus\u00e3o dos 365 dias deixa de se aplicar, mas o regime simplificado tem coeficientes pr\u00f3prios. Explicamos como funciona.<\/p>\n","protected":false},"author":2,"featured_media":16439,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[58],"tags":[48,47],"class_list":["post-15897","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog-post-pt-pt","tag-fiscalidade","tag-viver-em-portugal"],"_links":{"self":[{"href":"https:\/\/stepinsideportugal.com\/pt-pt\/wp-json\/wp\/v2\/posts\/15897","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/stepinsideportugal.com\/pt-pt\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/stepinsideportugal.com\/pt-pt\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/stepinsideportugal.com\/pt-pt\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/stepinsideportugal.com\/pt-pt\/wp-json\/wp\/v2\/comments?post=15897"}],"version-history":[{"count":1,"href":"https:\/\/stepinsideportugal.com\/pt-pt\/wp-json\/wp\/v2\/posts\/15897\/revisions"}],"predecessor-version":[{"id":15898,"href":"https:\/\/stepinsideportugal.com\/pt-pt\/wp-json\/wp\/v2\/posts\/15897\/revisions\/15898"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/stepinsideportugal.com\/pt-pt\/wp-json\/wp\/v2\/media\/16439"}],"wp:attachment":[{"href":"https:\/\/stepinsideportugal.com\/pt-pt\/wp-json\/wp\/v2\/media?parent=15897"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/stepinsideportugal.com\/pt-pt\/wp-json\/wp\/v2\/categories?post=15897"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/stepinsideportugal.com\/pt-pt\/wp-json\/wp\/v2\/tags?post=15897"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}