{"id":1226,"date":"2024-05-29T20:07:00","date_gmt":"2024-05-29T20:07:00","guid":{"rendered":"https:\/\/segurosecidadania.pt\/?p=1226"},"modified":"2024-05-31T08:55:03","modified_gmt":"2024-05-31T08:55:03","slug":"legislacao-europeia-em-preparacao-3-2","status":"publish","type":"post","link":"https:\/\/segurosecidadania.pt\/?p=1226","title":{"rendered":"AUTORIDADE TRIBUT\u00c1RIA ESCLARECE REGIMES FISCAIS DE PRODUTOS DO RAMO VIDA"},"content":{"rendered":"\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-577s4a-2719ab1e0131f74fc53d232ddf3f7ff7\">\n.avia-section.av-577s4a-2719ab1e0131f74fc53d232ddf3f7ff7{\nbackground-color:#5fbba6;\nbackground-image:unset;\nz-index:0;\nposition:relative;\n}\n.av-curtain-footer.av-curtain-activated #main .avia-section.av-577s4a-2719ab1e0131f74fc53d232ddf3f7ff7{\nz-index:0;\n}\n<\/style>\n<div id='av_section_1'  class='avia-section av-577s4a-2719ab1e0131f74fc53d232ddf3f7ff7 main_color avia-section-small 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#wrap_all .av-special-heading.av-1x40ui-b47d547675a48ca9a3618e37c6340bd5 .av-special-heading-tag{\nfont-size:25px;\npadding:0 0 0 0;\n}\n.av-special-heading.av-1x40ui-b47d547675a48ca9a3618e37c6340bd5 .special-heading-inner-border{\nborder-color:rgba(0,0,0,0.01);\n}\n.av-special-heading.av-1x40ui-b47d547675a48ca9a3618e37c6340bd5 .av-subheading{\nfont-size:20px;\n}\nbody .av-special-heading.av-1x40ui-b47d547675a48ca9a3618e37c6340bd5 .av-special-heading-tag .heading-wrap:before{\nborder-color:rgba(0,0,0,0.01);\n}\nbody .av-special-heading.av-1x40ui-b47d547675a48ca9a3618e37c6340bd5 .av-special-heading-tag .heading-wrap:after{\nborder-color:rgba(0,0,0,0.01);\n}\n\n@media only screen and (max-width: 479px){ \n#top .av-special-heading.av-1x40ui-b47d547675a48ca9a3618e37c6340bd5{\nmargin:0 0 -100px 0;\n}\n#top #wrap_all .av-special-heading.av-1x40ui-b47d547675a48ca9a3618e37c6340bd5 .av-special-heading-tag{\nfont-size:17px;\n}\n}\n\n@media only screen and (min-width: 768px) and (max-width: 989px){ \n#top .av-special-heading.av-1x40ui-b47d547675a48ca9a3618e37c6340bd5{\nmargin:0 0 -35px 0;\n}\n}\n\n@media only screen and (min-width: 480px) and (max-width: 767px){ \n#top .av-special-heading.av-1x40ui-b47d547675a48ca9a3618e37c6340bd5{\nmargin:0 0 -35px 0;\n}\n#top #wrap_all .av-special-heading.av-1x40ui-b47d547675a48ca9a3618e37c6340bd5 .av-special-heading-tag{\nfont-size:0.8em;\n}\n}\n<\/style>\n<div  class='av-special-heading av-1x40ui-b47d547675a48ca9a3618e37c6340bd5 av-special-heading-h6 custom-color-heading blockquote modern-quote  avia-builder-el-2  avia-builder-el-no-sibling  av-inherit-size'><h6 class='av-special-heading-tag'  itemprop=\"headline\"  >Newsletter APS #03 | maio 2024<\/h6><div class=\"special-heading-border\"><div class=\"special-heading-inner-border\"><\/div><\/div><\/div><\/div>\n<\/div><\/div><\/main><!-- close content main element --><\/div><\/div><div id='after_section_1'  class='main_color av_default_container_wrap container_wrap fullsize'  ><div class='container av-section-cont-open' ><div class='template-page content  av-content-full alpha units'><div class='post-entry post-entry-type-page post-entry-1226'><div class='entry-content-wrapper clearfix'>\n<div  class='flex_column av-p5d3-ca9b10c70a3aa155c22681b3e7707f30 av_one_full  avia-builder-el-3  el_after_av_section  avia-builder-el-no-sibling  first flex_column_div  '     ><p>\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-d879i-359a8dc95d6bd607d6a5293f82851785\">\n#top .av-post-metadata-container.av-d879i-359a8dc95d6bd607d6a5293f82851785{\nfont-size:14px;\nmargin:0 0 1px 0;\n}\n#top .av-post-metadata-container.av-d879i-359a8dc95d6bd607d6a5293f82851785 .av-post-metadata-container-inner{\nfont-size:14px;\n}\n<\/style>\n<div  class='av-post-metadata-container av-d879i-359a8dc95d6bd607d6a5293f82851785 av-metadata-container-align-left  avia-builder-el-4  el_before_av_heading  avia-builder-el-first  av-metadata-container-1'><div class='av-post-metadata-container-inner'><span class=\"av-post-metadata-content av-post-metadata-meta-content\"><span class=\"av-post-metadata-content av-post-metadata-category\"><span class=\"av-post-metadata-category-link\" ><a href=\"https:\/\/segurosecidadania.pt\/?cat=20\" >Legisla\u00e7\u00e3o e regulamenta\u00e7\u00e3o nacional<\/a><\/span><\/span><\/span><\/div><\/div><br \/>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-14ufa-be48c7a89e8e813c793f1acee6ee5072\">\n#top .av-special-heading.av-14ufa-be48c7a89e8e813c793f1acee6ee5072{\nmargin:0 0 0 0;\npadding-bottom:0;\nfont-size:30px;\n}\nbody .av-special-heading.av-14ufa-be48c7a89e8e813c793f1acee6ee5072 .av-special-heading-tag .heading-char{\nfont-size:25px;\n}\n#top #wrap_all .av-special-heading.av-14ufa-be48c7a89e8e813c793f1acee6ee5072 .av-special-heading-tag{\nfont-size:30px;\npadding:0 0 20px 0;\n}\n.av-special-heading.av-14ufa-be48c7a89e8e813c793f1acee6ee5072 .av-subheading{\nfont-size:15px;\n}\n\n@media only screen and (min-width: 480px) and (max-width: 767px){ \n#top #wrap_all .av-special-heading.av-14ufa-be48c7a89e8e813c793f1acee6ee5072 .av-special-heading-tag{\nfont-size:0.8em;\n}\n}\n\n@media only screen and (max-width: 479px){ \n#top #wrap_all .av-special-heading.av-14ufa-be48c7a89e8e813c793f1acee6ee5072 .av-special-heading-tag{\nfont-size:0.8em;\n}\n}\n<\/style>\n<div  class='av-special-heading av-14ufa-be48c7a89e8e813c793f1acee6ee5072 av-special-heading-h1 blockquote modern-quote  avia-builder-el-5  el_after_av_post_metadata  el_before_av_image  av-inherit-size'><h1 class='av-special-heading-tag'  itemprop=\"headline\"  >AUTORIDADE TRIBUT\u00c1RIA ESCLARECE REGIMES FISCAIS DE PRODUTOS DO RAMO VIDA<\/h1><div class=\"special-heading-border\"><div class=\"special-heading-inner-border\"><\/div><\/div><\/div><br \/>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-lpcvo0mx-c99edca9a47fce2a97791dc4c463079a\">\n.avia-image-container.av-lpcvo0mx-c99edca9a47fce2a97791dc4c463079a img.avia_image{\nbox-shadow:none;\n}\n.avia-image-container.av-lpcvo0mx-c99edca9a47fce2a97791dc4c463079a .av-image-caption-overlay-center{\ncolor:#ffffff;\n}\n<\/style>\n<div  class='avia-image-container av-lpcvo0mx-c99edca9a47fce2a97791dc4c463079a av-styling- avia-align-center  avia-builder-el-6  el_after_av_heading  el_before_av_textblock '   itemprop=\"image\" itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/ImageObject\" ><div class=\"avia-image-container-inner\"><div class=\"avia-image-overlay-wrap\"><img decoding=\"async\" fetchpriority=\"high\" class='wp-image-1228 avia-img-lazy-loading-not-1228 avia_image ' src=\"https:\/\/segurosecidadania.pt\/wp-content\/uploads\/2024\/05\/AT.jpg\" alt='' title='AT'  height=\"800\" width=\"2000\"  itemprop=\"thumbnailUrl\" srcset=\"https:\/\/segurosecidadania.pt\/wp-content\/uploads\/2024\/05\/AT.jpg 2000w, https:\/\/segurosecidadania.pt\/wp-content\/uploads\/2024\/05\/AT-300x120.jpg 300w, https:\/\/segurosecidadania.pt\/wp-content\/uploads\/2024\/05\/AT-1030x412.jpg 1030w, https:\/\/segurosecidadania.pt\/wp-content\/uploads\/2024\/05\/AT-768x307.jpg 768w, https:\/\/segurosecidadania.pt\/wp-content\/uploads\/2024\/05\/AT-1536x614.jpg 1536w, https:\/\/segurosecidadania.pt\/wp-content\/uploads\/2024\/05\/AT-1500x600.jpg 1500w, https:\/\/segurosecidadania.pt\/wp-content\/uploads\/2024\/05\/AT-705x282.jpg 705w\" sizes=\"(max-width: 2000px) 100vw, 2000px\" \/><\/div><\/div><\/div><br \/>\n<section  class='av_textblock_section av-lpcvxr49-658fa9932d29cf43ab3d722201b819e3 '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock'  itemprop=\"text\" ><div><\/div>\n<div>\n<div><\/div>\n<div>\n<p>A Autoridade Tribut\u00e1ria e Aduaneira (AT) emitiu recentemente dois Of\u00edcios, sobre o Regime fiscal excecional de resgates de PPRs e sobre Regime fiscal dos resgates parciais nos produtos <em>unit-linked<\/em> que contribuem para o esclarecimento do enquadramento fiscal de resgates de produtos do ramo Vida.<\/p>\n<p><strong>Regime fiscal excecional de resgates de PPRs<\/strong><\/p>\n<p>O primeiro foi sobre o regime excecional de resgate de planos de poupan\u00e7a para pagamento de presta\u00e7\u00f5es e amortiza\u00e7\u00e3o do cr\u00e9dito \u00e0 habita\u00e7\u00e3o, estabelecido no artigo 6.\u00ba da Lei n.\u00ba 19\/2022, de 21 de outubro, em particular quanto ao \u00e2mbito temporal das entregas por ele abrangidas, que suscitavam d\u00favidas \u00e0s entidades gestoras.<\/p>\n<p>Em especial, suscitava d\u00favidas o facto de o referido artigo 6.\u00ba ter tido um aditamento de dois novos n\u00fameros (n.\u00bas 2 e 3), ampliando o \u00e2mbito do respetivo regime, sem que tenha sido acompanhado da correspondente clarifica\u00e7\u00e3o quanto ao \u00e2mbito temporal dos valores subscritos eleg\u00edveis pelas respetivas possibilidades de reembolso.<\/p>\n<p>No in\u00edcio de fevereiro, um Of\u00edcio da AT veio ent\u00e3o dar resposta a este pedido de esclarecimento:<\/p>\n<ul>\n<li><em>\u201c(\u2026) o crit\u00e9rio que orientou o entendimento do Of\u00edcio-Circulado n.\u00ba 20251\/2023 pode ser estendido a estas duas novas condi\u00e7\u00f5es de reembolso, que ficariam ent\u00e3o limitadas aos valores subscritos at\u00e9 \u00e0 data de entrada em vigor dos diplomas que as instru\u00edram, a Lei n.\u00ba 24-D\/2022, de 30 de dezembro, e a Lei n.\u00ba 24\/2023, de 29 de maio, respetivamente para os n\u00fameros 2 e 3 do artigo 6.\u00ba da Lei n\u00ba 19\/2023, de 21 de outubro, foi o assunto analisado<\/em>\u201d;<\/li>\n<\/ul>\n<ul>\n<li>\u201c<em>(\u2026) entende-se que a resposta deve ser afirmativa, devendo seguir-se o mesmo crit\u00e9rio que orientou aquele entendimento, ou seja, que os valores objeto do pedido de reembolso t\u00eam que corresponder a entregas efetuadas at\u00e9 \u00e0 respetiva entrada em vigor dos diplomas<\/em>.\u201d.<\/li>\n<\/ul>\n<p><strong>Regime fiscal dos resgates parciais nos produtos <em>unit-linked<\/em><\/strong><\/p>\n<p>O segundo foi sobre o regime aplic\u00e1vel aos resgates parciais de produtos <em>unit-linked<\/em>, e surge na sequ\u00eancia de duas Informa\u00e7\u00f5es Vinculativas emitidas pela Dire\u00e7\u00e3o de Servi\u00e7os do IRS que contrariavam os procedimentos que as seguradoras vinham a seguir desde h\u00e1 v\u00e1rios anos, procedimentos esses suportados em orienta\u00e7\u00f5es que envolveram a pr\u00f3pria Autoridade Tribut\u00e1ria e amplamente validados nas a\u00e7\u00f5es inspetivas realizadas durante todos estes anos.<\/p>\n<p><span style=\"text-decoration: line-through;\">\u00a0<\/span><\/p>\n<p>No final de abril, um novo Of\u00edcio da AT veio tamb\u00e9m responder, formalmente, a estas preocupa\u00e7\u00f5es do setor, dando conta da revoga\u00e7\u00e3o do Despacho com aquela Informa\u00e7\u00e3o Vinculativa e reconhecendo a validade do entendimento que tem norteado ent\u00e3o os procedimentos da generalidade das seguradoras:<\/p>\n<ul>\n<li>\u201c<em>o resgate parcial deve ser entendido como contendo uma parcela de rendimento proporcionalmente imput\u00e1vel ao valor da parcela do pr\u00e9mio que est\u00e1 a ser reembolsada, sendo que sempre que se registe uma diferen\u00e7a positiva entre as duas componentes \u2013 montantes pagos a t\u00edtulo de resgate e os respetivos pr\u00e9mios pagos \u2013 dever\u00e1 haver lugar a tributa\u00e7\u00e3o<\/em>\u201d.<\/li>\n<\/ul>\n<p style=\"font-weight: 400;\"><em>Autor: APS<\/em><\/p>\n<\/div>\n<\/div>\n<div><\/div>\n<\/div><\/section><\/p><\/div>\n","protected":false},"excerpt":{"rendered":"<p>A Autoridade Tribut\u00e1ria e Aduaneira (AT) emitiu recentemente dois Of\u00edcios, sobre o Regime fiscal excecional de resgates de PPRs e sobre Regime fiscal dos resgates parciais nos produtos unit-linked  que contribuem para o esclarecimento do enquadramento fiscal de resgates de produtos do ramo Vida, em ambos casos no sentido sugerido pela Associa\u00e7\u00e3o.<\/p>\n","protected":false},"author":1,"featured_media":1228,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"quote","meta":{"footnotes":""},"categories":[20],"tags":[],"class_list":["post-1226","post","type-post","status-publish","format-quote","has-post-thumbnail","hentry","category-legislacao-regulamentacao-nacional","post_format-post-format-quote"],"_links":{"self":[{"href":"https:\/\/segurosecidadania.pt\/index.php?rest_route=\/wp\/v2\/posts\/1226","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/segurosecidadania.pt\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/segurosecidadania.pt\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/segurosecidadania.pt\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/segurosecidadania.pt\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=1226"}],"version-history":[{"count":2,"href":"https:\/\/segurosecidadania.pt\/index.php?rest_route=\/wp\/v2\/posts\/1226\/revisions"}],"predecessor-version":[{"id":1230,"href":"https:\/\/segurosecidadania.pt\/index.php?rest_route=\/wp\/v2\/posts\/1226\/revisions\/1230"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/segurosecidadania.pt\/index.php?rest_route=\/wp\/v2\/media\/1228"}],"wp:attachment":[{"href":"https:\/\/segurosecidadania.pt\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=1226"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/segurosecidadania.pt\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=1226"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/segurosecidadania.pt\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=1226"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}