{"id":1383,"date":"2024-07-26T19:53:00","date_gmt":"2024-07-26T19:53:00","guid":{"rendered":"https:\/\/segurosecidadania.pt\/?p=1383"},"modified":"2024-07-26T20:00:58","modified_gmt":"2024-07-26T20:00:58","slug":"legislacao-europeia-em-preparacao-3-2-3","status":"publish","type":"post","link":"https:\/\/segurosecidadania.pt\/?p=1383","title":{"rendered":"PROPOSTAS APS PARA O OR\u00c7AMENTO DE ESTADO 2025: PEPP \u2013 PUBLICA\u00c7\u00c3O DA LEI FISCAL"},"content":{"rendered":"\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-av_section-77a730a41a0384236fc4e0a24f6f8bd1\">\n.avia-section.av-av_section-77a730a41a0384236fc4e0a24f6f8bd1{\nbackground-color:#c6325b;\nbackground-image:unset;\nz-index:0;\nposition:relative;\n}\n.av-curtain-footer.av-curtain-activated #main .avia-section.av-av_section-77a730a41a0384236fc4e0a24f6f8bd1{\nz-index:0;\n}\n<\/style>\n<div id='av_section_1'  class='avia-section av-av_section-77a730a41a0384236fc4e0a24f6f8bd1 main_color 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.heading-char{\nfont-size:25px;\n}\n#top #wrap_all .av-special-heading.av-av_heading-862f6a87f65400639580bc05937a5fe5 .av-special-heading-tag{\nfont-size:25px;\npadding:0 0 0 0;\n}\n.av-special-heading.av-av_heading-862f6a87f65400639580bc05937a5fe5 .special-heading-inner-border{\nborder-color:rgba(0,0,0,0.01);\n}\n.av-special-heading.av-av_heading-862f6a87f65400639580bc05937a5fe5 .av-subheading{\nfont-size:20px;\n}\nbody .av-special-heading.av-av_heading-862f6a87f65400639580bc05937a5fe5 .av-special-heading-tag .heading-wrap:before{\nborder-color:rgba(0,0,0,0.01);\n}\nbody .av-special-heading.av-av_heading-862f6a87f65400639580bc05937a5fe5 .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-av_heading-862f6a87f65400639580bc05937a5fe5{\nmargin:0 0 -100px 0;\n}\n#top #wrap_all .av-special-heading.av-av_heading-862f6a87f65400639580bc05937a5fe5 .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-av_heading-862f6a87f65400639580bc05937a5fe5{\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-av_heading-862f6a87f65400639580bc05937a5fe5{\nmargin:0 0 -35px 0;\n}\n#top #wrap_all .av-special-heading.av-av_heading-862f6a87f65400639580bc05937a5fe5 .av-special-heading-tag{\nfont-size:0.8em;\n}\n}\n<\/style>\n<div  class='av-special-heading av-av_heading-862f6a87f65400639580bc05937a5fe5 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 #04 | julho 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-1383'><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-a84fecca7eb4a78d5f4bc99068949aa5\">\n#top .av-special-heading.av-14ufa-a84fecca7eb4a78d5f4bc99068949aa5{\nmargin:0 0 0 0;\npadding-bottom:0;\nfont-size:30px;\n}\nbody .av-special-heading.av-14ufa-a84fecca7eb4a78d5f4bc99068949aa5 .av-special-heading-tag .heading-char{\nfont-size:25px;\n}\n#top #wrap_all .av-special-heading.av-14ufa-a84fecca7eb4a78d5f4bc99068949aa5 .av-special-heading-tag{\nfont-size:30px;\npadding:0 0 20px 0;\n}\n.av-special-heading.av-14ufa-a84fecca7eb4a78d5f4bc99068949aa5 .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-a84fecca7eb4a78d5f4bc99068949aa5 .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-a84fecca7eb4a78d5f4bc99068949aa5 .av-special-heading-tag{\nfont-size:0.8em;\n}\n}\n<\/style>\n<div  class='av-special-heading av-14ufa-a84fecca7eb4a78d5f4bc99068949aa5 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\"  >PROPOSTAS APS PARA O OR\u00c7AMENTO DE ESTADO 2025: PEPP \u2013 PUBLICA\u00c7\u00c3O DA LEI FISCAL <\/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-f33c3148eee881ba07a9c529a7a29ff6\">\n.avia-image-container.av-lpcvo0mx-f33c3148eee881ba07a9c529a7a29ff6 img.avia_image{\nbox-shadow:none;\n}\n.avia-image-container.av-lpcvo0mx-f33c3148eee881ba07a9c529a7a29ff6 .av-image-caption-overlay-center{\ncolor:#ffffff;\n}\n<\/style>\n<div  class='avia-image-container av-lpcvo0mx-f33c3148eee881ba07a9c529a7a29ff6 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-1385 avia-img-lazy-loading-not-1385 avia_image ' src=\"https:\/\/segurosecidadania.pt\/wp-content\/uploads\/2024\/07\/assembleia.jpg\" alt='' title='assembleia'  height=\"800\" width=\"2000\"  itemprop=\"thumbnailUrl\" srcset=\"https:\/\/segurosecidadania.pt\/wp-content\/uploads\/2024\/07\/assembleia.jpg 2000w, https:\/\/segurosecidadania.pt\/wp-content\/uploads\/2024\/07\/assembleia-300x120.jpg 300w, https:\/\/segurosecidadania.pt\/wp-content\/uploads\/2024\/07\/assembleia-1030x412.jpg 1030w, https:\/\/segurosecidadania.pt\/wp-content\/uploads\/2024\/07\/assembleia-768x307.jpg 768w, https:\/\/segurosecidadania.pt\/wp-content\/uploads\/2024\/07\/assembleia-1536x614.jpg 1536w, https:\/\/segurosecidadania.pt\/wp-content\/uploads\/2024\/07\/assembleia-1500x600.jpg 1500w, https:\/\/segurosecidadania.pt\/wp-content\/uploads\/2024\/07\/assembleia-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><strong>Enquadramento fiscal do PEPP<\/strong><\/p>\n<p>No passado dia 28 de junho, foi publicada a Lei n.\u00ba 31\/2024, que aprova medidas fiscais para a dinamiza\u00e7\u00e3o do mercado de capitais, entre elas o enquadramento fiscal do Produto Individual de Reforma Pan-Europeu (PEPP).<\/p>\n<p>De forma muito simplista, este diploma veio conferir ao PEPP um tratamento fiscal rigorosamente equivalente ao dos Planos Poupan\u00e7a Reforma (PPR), em especial atrav\u00e9s da adi\u00e7\u00e3o de um novo n\u00famero no artigo 21.\u00ba do Estatuto dos Benef\u00edcios Fiscais (artigo redenominado para Produtos Individuais de Reforma), determinando que \u201c<em>o regime previsto nos n\u00fameros anteriores \u00e9 igualmente aplic\u00e1vel aos produtos individuais de reforma pan-europeus, que se constituam e operem nos termos da legisla\u00e7\u00e3o nacional ou que, n\u00e3o estando estabelecidos em territ\u00f3rio portugu\u00eas, sejam domiciliados noutro Estado membro da Uni\u00e3o Europeia ou do Espa\u00e7o Econ\u00f3mico Europeu<\/em>\u201d.<\/p>\n<p>Na perspetiva do setor segurador, esta solu\u00e7\u00e3o, evitando qualquer diferencia\u00e7\u00e3o fiscal para o PEPP, em nada contribuir\u00e1 para o est\u00edmulo da poupan\u00e7a individual para a reforma e, por isso, em nada contribuir\u00e1 para esse objetivo de dinamiza\u00e7\u00e3o do mercado de capitais, n\u00e3o se vislumbrando assim no mercado \u2013 seja do lado da procura, seja do lado da oferta \u2013 entusiasmo suficiente para transformar este produto num instrumento de poupan\u00e7a massificado, ou talvez mesmo comercializado.<\/p>\n<p>Da\u00ed que a APS, no \u00e2mbito da prepara\u00e7\u00e3o do Or\u00e7amento do Estado para 2025, tenha apresentado uma proposta para melhoria do enquadramento fiscal deste produto, sem implicar uma revis\u00e3o desta recente Lei n.\u00ba 31\/2024, antes baseada numa simples altera\u00e7\u00e3o no C\u00f3digo do IRS: retirar o respetivo incentivo fiscal do \u00e2mbito da limita\u00e7\u00e3o \u00e0s dedu\u00e7\u00f5es \u00e0 coleta prevista no n.\u00ba 7 do artigo 78.\u00ba do C\u00f3digo do IRS.<\/p>\n<p>Acresce que o quadro regulat\u00f3rio deste produto PEPP carece ainda de uma componente fundamental, j\u00e1 que est\u00e1 ainda por publicar o diploma que definir\u00e1 alguns requisitos legais aplic\u00e1veis \u00e0 sua configura\u00e7\u00e3o e funcionamento, procedendo \u00e0 execu\u00e7\u00e3o do Regulamento (UE) 2019\/1238 do Parlamento Europeu e do Conselho, de 20 de junho de 2019 (Regulamento PEPP).<\/p>\n<p><em>Autor: APS<\/em><\/p>\n<\/div>\n<\/div>\n<div><\/div>\n<\/div><\/section><\/p><\/div>\n","protected":false},"excerpt":{"rendered":"<p>A APS apresenta a perspetiva do setor segurador relativamente \u00e0 Lei n.\u00ba 31\/2024, publicada no final de junho, que aprova medidas fiscais para a dinamiza\u00e7\u00e3o do mercado de capitais, entre elas o enquadramento fiscal do Produto Individual de Reforma Pan-Europeu (PEPP).<\/p>\n","protected":false},"author":1,"featured_media":1385,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"quote","meta":{"footnotes":""},"categories":[20],"tags":[],"class_list":["post-1383","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\/1383","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=1383"}],"version-history":[{"count":1,"href":"https:\/\/segurosecidadania.pt\/index.php?rest_route=\/wp\/v2\/posts\/1383\/revisions"}],"predecessor-version":[{"id":1386,"href":"https:\/\/segurosecidadania.pt\/index.php?rest_route=\/wp\/v2\/posts\/1383\/revisions\/1386"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/segurosecidadania.pt\/index.php?rest_route=\/wp\/v2\/media\/1385"}],"wp:attachment":[{"href":"https:\/\/segurosecidadania.pt\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=1383"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/segurosecidadania.pt\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=1383"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/segurosecidadania.pt\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=1383"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}