{"id":54838,"date":"2023-06-06T17:44:44","date_gmt":"2023-06-06T16:44:44","guid":{"rendered":"https:\/\/arquiconsult.com\/?p=54838"},"modified":"2026-01-14T14:32:13","modified_gmt":"2026-01-14T14:32:13","slug":"novo-modelo-de-retencao-na-fonte-irs-2o-semestre-2023","status":"publish","type":"post","link":"https:\/\/arquiconsult.com\/en\/novo-modelo-de-retencao-na-fonte-irs-2o-semestre-2023\/","title":{"rendered":"Novo Modelo de Reten\u00e7\u00e3o na Fonte \u2013 IRS 2\u00ba Semestre 2023"},"content":{"rendered":"<p style=\"text-align: left;\">A partir de 01 de Julho de 2023 entra em vigor o novo modelo de tabelas de reten\u00e7\u00e3o na fonte, aprovado atrav\u00e9s do <a href=\"https:\/\/dre.pt\/dre\/detalhe\/despacho\/14043-b-2022-204338598\" target=\"_blank\" rel=\"noopener\"><u>Despacho n\u00ba 14043-B\/2022<\/u><\/a>, de 05 Dezembro.<\/p>\n<p style=\"text-align: left;\">Este novo modelo de apuramento do imposto a reter assenta numa l\u00f3gica de taxa marginal, conjugada com a aplica\u00e7\u00e3o de uma ou mais parcelas a abater (em fun\u00e7\u00e3o da situa\u00e7\u00e3o fiscal\/familiar do contribuinte) e pretende evitar situa\u00e7\u00f5es em que aumentos da remunera\u00e7\u00e3o mensal bruta se traduzam, por efeito da aplica\u00e7\u00e3o das tabelas de IRS, em diminui\u00e7\u00e3o da remunera\u00e7\u00e3o mensal l\u00edquida.<\/p>\n<p style=\"text-align: left;\">Este novo modelo pretende, assim, aproximar-se do modelo de liquida\u00e7\u00e3o anual do imposto e dever\u00e1 resultar num menor valor de imposto a reter mensalmente.<\/p>\n<p style=\"text-align: left;\">De uma forma necessariamente sucinta, abaixo se referenciam as principais linhas orientadoras deste regime, recomendando-se, todavia, a an\u00e1lise detalhada dos diplomas:<\/p>\n<ul style=\"text-align: left;\">\n<li><a href=\"https:\/\/dre.pt\/dre\/detalhe\/despacho\/14043-b-2022-204338598\" target=\"_blank\" rel=\"noopener\">Despacho n.\u00ba 14043-B\/2022, de 5 de dezembro<\/a><\/li>\n<li><a href=\"https:\/\/dre.pt\/dre\/detalhe\/despacho\/4930-2023-212246702\" target=\"_blank\" rel=\"noopener\">Despacho n.\u00ba 4930\/2023, de 26 de abril<\/a><\/li>\n<li><a href=\"https:\/\/info.portaldasfinancas.gov.pt\/pt\/apoio_contribuinte\/tabela_ret_doclib\/Pages\/default.aspx\" target=\"_blank\" rel=\"noopener\">Tabelas de Reten\u00e7\u00e3o do IRS- 2\u00ba Semestre<\/a><\/li>\n<\/ul>\n<p style=\"text-align: left;\"><strong>NOVAS TABELAS<\/strong><\/p>\n<p style=\"text-align: left;\">Mant\u00e9m-se a aplica\u00e7\u00e3o de tabelas espec\u00edficas para o Continente e Regi\u00f5es Aut\u00f3nomas dos A\u00e7ores e da Madeira.<\/p>\n<p style=\"text-align: left;\">A estrutura das novas tabelas de IRS difere do regime anterior porquanto assenta numa l\u00f3gica de <u>Taxa Marginal M\u00e1xima<\/u> e <u>Parcela a Abater<\/u>, por escal\u00e3o de rendimentos.<\/p>\n<p style=\"text-align: left;\">Tomando como exemplo as tabelas aplicadas ao <strong>Continente<\/strong> teremos 16 diferentes tabelas:<\/p>\n<p style=\"text-align: left;\">Rendimentos da <strong>Categoria A<\/strong><\/p>\n<ul style=\"text-align: left;\">\n<li>Trabalho Dependente &#8211; Tabelas I a V<\/li>\n<li>Trabalho Dependente, Deficiente \u2013 Tabelas VI a X<\/li>\n<\/ul>\n<p style=\"text-align: left;\">Rendimentos da <strong>Categoria H<\/strong><\/p>\n<ul style=\"text-align: left;\">\n<li>Pens\u00f5es &#8211; Tabelas XI a XII<\/li>\n<li>Pens\u00f5es, Deficiente \u2013 Tabelas XIII a XIV<\/li>\n<li>Pens\u00f5es, Deficiente das For\u00e7as Armadas \u2013 Tabelas XV a XVI<\/li>\n<\/ul>\n<p style=\"text-align: left;\"><strong>COMO CALCULAR O IMPOSTO A RETER<\/strong><\/p>\n<p style=\"text-align: left;\">\ud83d\udccc\u00a0<strong><u>Pressupostos Base:<\/u><\/strong><\/p>\n<p style=\"text-align: left;\">Para apuramento do imposto a reter h\u00e1 que atender \u00e0s principais caracter\u00edsticas das novas tabelas.<\/p>\n<p style=\"text-align: left;\"><strong><u>Agregados familiares sem dependentes<\/u><\/strong><\/p>\n<p style=\"text-align: left;\">F\u00f3rmula de c\u00e1lculo baseada na aplica\u00e7\u00e3o de uma <u>Taxa Marginal M\u00e1xima<\/u> e de <u>Parcela a Abater<\/u><\/p>\n<p><img loading=\"lazy\" class=\"size-medium wp-image-54842 aligncenter\" src=\"https:\/\/arquiconsult.com\/wp-content\/uploads\/2023\/06\/Foto-1-640x426.png\" alt=\"Foto 1\" width=\"640\" height=\"426\" srcset=\"https:\/\/arquiconsult.com\/wp-content\/uploads\/2023\/06\/Foto-1-640x426.png 640w, https:\/\/arquiconsult.com\/wp-content\/uploads\/2023\/06\/Foto-1-768x512.png 768w, https:\/\/arquiconsult.com\/wp-content\/uploads\/2023\/06\/Foto-1-320x213.png 320w, https:\/\/arquiconsult.com\/wp-content\/uploads\/2023\/06\/Foto-1-480x320.png 480w, https:\/\/arquiconsult.com\/wp-content\/uploads\/2023\/06\/Foto-1-800x533.png 800w, https:\/\/arquiconsult.com\/wp-content\/uploads\/2023\/06\/Foto-1.png 842w\" sizes=\"(max-width: 640px) 100vw, 640px\" title=\"-\"><\/p>\n<p style=\"text-align: left;\"><strong><u>Agregados familiares com dependentes<\/u><\/strong><\/p>\n<p style=\"text-align: left;\">\u201cO novo modelo de tabelas de reten\u00e7\u00e3o na fonte prev\u00ea tamb\u00e9m a inclus\u00e3o de uma parcela a abater por dependente, de valor fixo, em linha com o previsto no C\u00f3digo do IRS, substituindo o actual sistema de redu\u00e7\u00e3o de taxas consoante o n\u00famero de dependentes.\u201d<br \/>\nF\u00f3rmula de c\u00e1lculo baseada na aplica\u00e7\u00e3o de uma <u>Taxa Marginal M\u00e1xima<\/u>, de uma <u>Parcela a Abater<\/u><b> <\/b>e<b> <\/b>ainda de uma<b> <\/b><u>Parcela Adicional a Abater por Dependente<\/u><br \/>\nIRS = (Remunera\u00e7\u00e3o * Taxa Marginal M\u00e1xima) \u2013 Parcela Abater \u2013 (Parcela Abater Dependente * n\u00ba\u00a0 Dependentes)<\/p>\n<p style=\"text-align: left;\"><img loading=\"lazy\" class=\"size-medium wp-image-54845 aligncenter\" src=\"https:\/\/arquiconsult.com\/wp-content\/uploads\/2023\/06\/Foto-2-640x419.png\" alt=\"Foto 2\" width=\"640\" height=\"419\" srcset=\"https:\/\/arquiconsult.com\/wp-content\/uploads\/2023\/06\/Foto-2-640x419.png 640w, https:\/\/arquiconsult.com\/wp-content\/uploads\/2023\/06\/Foto-2-768x503.png 768w, https:\/\/arquiconsult.com\/wp-content\/uploads\/2023\/06\/Foto-2-320x209.png 320w, https:\/\/arquiconsult.com\/wp-content\/uploads\/2023\/06\/Foto-2-480x314.png 480w, https:\/\/arquiconsult.com\/wp-content\/uploads\/2023\/06\/Foto-2-800x524.png 800w, https:\/\/arquiconsult.com\/wp-content\/uploads\/2023\/06\/Foto-2.png 842w\" sizes=\"(max-width: 640px) 100vw, 640px\" title=\"-\"><\/p>\n<p>&nbsp;<\/p>\n<p style=\"text-align: left;\">As novas tabelas incluem, ainda, uma coluna com a <u>Taxa Efectiva Mensal<\/u> de reten\u00e7\u00e3o na fonte no limite de cada escal\u00e3o, que resulta da conjuga\u00e7\u00e3o da taxa marginal m\u00e1xima e das parcelas a abater.<\/p>\n<p style=\"text-align: left;\">Esta coluna n\u00e3o releva para efeitos do c\u00e1lculo do imposto a reter (n\u00e3o entra na f\u00f3rmula de c\u00e1lculo), no entanto, conforme disposto no despacho, as entidades pagadoras est\u00e3o obrigadas a divulgar no recibo de vencimento a taxa efectiva mensal de reten\u00e7\u00e3o na fonte, \u201c<em>por forma a garantir clareza aos trabalhadores e pensionistas sobre o valor do imposto retido\u201d<\/em>.<\/p>\n<p style=\"text-align: left;\">A Taxa Efectiva Mensal corresponde ao r\u00e1cio entre o imposto retido e o rendimento sujeito.<\/p>\n<p style=\"text-align: left;\"><strong>Taxa Efectiva Mensal = Imposto retido (IRS) \/ Rendimento Sujeito<\/strong><\/p>\n<p style=\"text-align: left;\">Esclarece-se a este respeito que ao n\u00edvel dos recibos de vencimento dever\u00e1 ser apresentada uma taxa efectiva mensal para cada grupo de remunera\u00e7\u00f5es cuja reten\u00e7\u00e3o \u00e9 calculada de forma aut\u00f3noma, como s\u00e3o exemplos, a Remunera\u00e7\u00e3o Base, o Trabalho Suplementar e os Subs\u00eddios de F\u00e9rias e Natal.<\/p>\n<p style=\"text-align: left;\">\ud83d\udccc\u00a0<strong><u>Outros Pressupostos:<\/u><\/strong><\/p>\n<p style=\"text-align: left;\">Para al\u00e9m do acima exposto o c\u00e1lculo do imposto a reter pode, ainda, ser influenciado por um conjunto de outras vari\u00e1veis, directamente relacionados com a situa\u00e7\u00e3o familiar do contribuinte.<\/p>\n<ul style=\"text-align: left;\">\n<li>Trabalho Dependente \u2013 Aos titulares de rendimentos de trabalho dependente com <strong>tr\u00eas ou mais dependentes<\/strong> \u00e9 aplicada uma <u>redu\u00e7\u00e3o de um ponto percentual<\/u> \u00e0 taxa marginal m\u00e1xima correspondente ao escal\u00e3o em que se integra, mantendo-se inalterada a(s) parcela(s) a abater.<\/li>\n<li>Trabalho Dependente \u2013 Por cada <strong>dependente<\/strong> com grau de <strong>incapacidade permanente<\/strong> igual ou superior a 60%\n<ul>\n<li>Acr\u00e9scimo de <u>84,82\u20ac,<\/u> \u00e0 parcela a abater no caso de <u>n\u00e3o casado<\/u> ou <u>casado, \u00fanico titular<\/u><\/li>\n<li>Acr\u00e9scimo de <u>42,41\u20ac<\/u> \u00e0 parcela a abater no caso de <u>casado, dois titulares<\/u><\/li>\n<\/ul>\n<\/li>\n<li>Trabalho Dependente \u2013 Pelo <strong>c\u00f4njuge<\/strong>, que que <u>n\u00e3o<\/u> aufira rendimentos (Cat. A ou H), e seja portador de grau de <strong>incapacidade permanente<\/strong> igual ou superior a 60%<\/li>\n<\/ul>\n<p style=\"text-align: left;\">Acr\u00e9scimo de <u>135,71\u20ac<\/u> \u00e0 parcela a abater:<\/p>\n<p><img loading=\"lazy\" class=\"size-medium wp-image-54848 aligncenter\" src=\"https:\/\/arquiconsult.com\/wp-content\/uploads\/2023\/06\/Foto-3-640x333.png\" alt=\"Foto 3\" width=\"640\" height=\"333\" srcset=\"https:\/\/arquiconsult.com\/wp-content\/uploads\/2023\/06\/Foto-3-640x333.png 640w, https:\/\/arquiconsult.com\/wp-content\/uploads\/2023\/06\/Foto-3-320x167.png 320w, https:\/\/arquiconsult.com\/wp-content\/uploads\/2023\/06\/Foto-3-480x250.png 480w, https:\/\/arquiconsult.com\/wp-content\/uploads\/2023\/06\/Foto-3.png 743w\" sizes=\"(max-width: 640px) 100vw, 640px\" title=\"-\"><\/p>\n<ul>\n<li style=\"text-align: left;\">Pens\u00f5es \u2013 Por cada <strong>dependente<\/strong> a cargo\n<ul>\n<li>Acr\u00e9scimo de <u>42,86\u20ac<\/u> \u00e0 parcela a abater no caso de <u>n\u00e3o casado<\/u> ou <u>casado, \u00fanico titular<\/u><\/li>\n<li>Acr\u00e9scimo de <u>21,43\u20ac<\/u> \u00e0 parcela a abater no caso de <u>casado, dois titulares<\/u><\/li>\n<\/ul>\n<\/li>\n<li style=\"text-align: left;\">Pens\u00f5es \u2013 Por cada <strong>dependente<\/strong> com grau de <strong>incapacidade permanente<\/strong> igual ou superior a 60%\n<ul>\n<li>Acr\u00e9scimo de <u>84,82\u20ac,<\/u> \u00e0 parcela a abater no caso de <u>n\u00e3o casado<\/u> ou <u>casado, \u00fanico titular<\/u><\/li>\n<li>Acr\u00e9scimo de <u>42,41\u20ac<\/u> \u00e0 parcela a abater no caso de <u>casado, dois titulares<\/u><\/li>\n<\/ul>\n<\/li>\n<li style=\"text-align: left;\">Pens\u00f5es \u2013 Pelo <strong>c\u00f4njuge<\/strong>, que que <u>n\u00e3o<\/u> aufira rendimentos (Cat. A ou H), e seja portador de grau de <strong>incapacidade permanente<\/strong> igual ou superior a 60%<\/li>\n<\/ul>\n<p style=\"text-align: left;\">Acr\u00e9scimo de <u>135,71\u20ac<\/u> \u00e0 parcela a abater<\/p>\n<p><img loading=\"lazy\" class=\"size-medium wp-image-54851 aligncenter\" src=\"https:\/\/arquiconsult.com\/wp-content\/uploads\/2023\/06\/Foto-4-640x194.png\" alt=\"Foto 4\" width=\"640\" height=\"194\" srcset=\"https:\/\/arquiconsult.com\/wp-content\/uploads\/2023\/06\/Foto-4-640x194.png 640w, https:\/\/arquiconsult.com\/wp-content\/uploads\/2023\/06\/Foto-4-768x233.png 768w, https:\/\/arquiconsult.com\/wp-content\/uploads\/2023\/06\/Foto-4-320x97.png 320w, https:\/\/arquiconsult.com\/wp-content\/uploads\/2023\/06\/Foto-4-480x145.png 480w, https:\/\/arquiconsult.com\/wp-content\/uploads\/2023\/06\/Foto-4-800x242.png 800w, https:\/\/arquiconsult.com\/wp-content\/uploads\/2023\/06\/Foto-4.png 881w\" sizes=\"(max-width: 640px) 100vw, 640px\" title=\"-\"><\/p>\n<ul>\n<li style=\"text-align: left;\"><strong>Taxa Fixa<\/strong> \u2013 Mant\u00e9m-se a possibilidade de op\u00e7\u00e3o por <strong>taxa inteira superior<\/strong> \u00e0 que legalmente corresponderia ao contribuinte. Nesses casos a taxa fixa apenas substitui taxa marginal m\u00e1xima que seria aplic\u00e1vel, mantendo-se inalterada a(s) parcela(s) a abater.<\/li>\n<li style=\"text-align: left;\"><strong>Trabalho Suplementar<\/strong> \u2013 A taxa a aplicar \u00e0 remunera\u00e7\u00e3o relativa a trabalho suplementar corresponde \u00e0 <u>Taxa Efectiva Mensal<\/u> apurada para a remunera\u00e7\u00e3o mensal do trabalho dependente referente ao m\u00eas em que aquela \u00e9 paga ou colocada \u00e0 disposi\u00e7\u00e3o.\u00a0Mant\u00e9m-se em vigor a Redu\u00e7\u00e3o da Tributa\u00e7\u00e3o Aut\u00f3noma do Trabalho Suplementar a partir da 101\u00aa hora para Trabalhadores Residentes.<\/li>\n<li style=\"text-align: left;\"><strong>IRS Jovem \u2013 <\/strong>Mant\u00e9m-se em vigor o benef\u00edcio.<\/li>\n<li style=\"text-align: left;\"><strong>Cr\u00e9dito Habita\u00e7\u00e3o \u2013 <\/strong>Mant\u00eam-se inalteradas as condi\u00e7\u00f5es de aplica\u00e7\u00e3o do benef\u00edcio a titulares de cr\u00e9dito \u00e0 habita\u00e7\u00e3o. A redu\u00e7\u00e3o da taxa marginal m\u00e1xima ser\u00e1 de <strong>dois pontos percentuais<\/strong>, mantendo-se inalterada(s) a(s) parcela(s) a abater.<\/li>\n<\/ul>\n<p style=\"text-align: left;\"><strong><u>EXEMPLOS<\/u><\/strong><\/p>\n<p style=\"text-align: left;\">\u2714<strong>Exemplo I<\/strong><\/p>\n<p style=\"text-align: left;\"><strong>Situa\u00e7\u00e3o Fiscal<\/strong>: Casado, 2 Titulares, sem dependentes<\/p>\n<p style=\"text-align: left;\"><strong>Remunera\u00e7\u00e3o Mensal<\/strong>: 1.254,21\u20ac<\/p>\n<p style=\"text-align: left;\"><strong>Tabela Aplic\u00e1vel<\/strong>: I<\/p>\n<p style=\"text-align: left;\"><strong>Taxa Marginal M\u00e1xima<\/strong>: 28,5%<\/p>\n<p style=\"text-align: left;\"><strong>Parcela a Abater<\/strong>: 191,23\u20ac<\/p>\n<p style=\"text-align: left;\"><strong>Imposto a Reter<\/strong>: 1.254,21\u20ac * 28,5% -191.23\u20ac = 166\u20ac<\/p>\n<ul style=\"text-align: left;\">\n<li><strong>Taxa Efectiva Mensal<\/strong>: 166\u20ac\/1.254,21\u20ac =13,23%<\/li>\n<\/ul>\n<p><img loading=\"lazy\" class=\"size-medium wp-image-54854 aligncenter\" src=\"https:\/\/arquiconsult.com\/wp-content\/uploads\/2023\/06\/Foto-5-640x390.png\" alt=\"Foto 5\" width=\"640\" height=\"390\" srcset=\"https:\/\/arquiconsult.com\/wp-content\/uploads\/2023\/06\/Foto-5-640x390.png 640w, https:\/\/arquiconsult.com\/wp-content\/uploads\/2023\/06\/Foto-5-768x468.png 768w, https:\/\/arquiconsult.com\/wp-content\/uploads\/2023\/06\/Foto-5-320x195.png 320w, https:\/\/arquiconsult.com\/wp-content\/uploads\/2023\/06\/Foto-5-480x292.png 480w, https:\/\/arquiconsult.com\/wp-content\/uploads\/2023\/06\/Foto-5-800x487.png 800w, https:\/\/arquiconsult.com\/wp-content\/uploads\/2023\/06\/Foto-5.png 905w\" sizes=\"(max-width: 640px) 100vw, 640px\" title=\"-\"><\/p>\n<p>&nbsp;<\/p>\n<p style=\"text-align: left;\">\u2714<strong>Exemplo II<\/strong><\/p>\n<p style=\"text-align: left;\"><strong>Situa\u00e7\u00e3o Fiscal<\/strong>: Casado, 2 Titulares, 2 dependentes<\/p>\n<p style=\"text-align: left;\"><strong>Remunera\u00e7\u00e3o Mensal<\/strong>: 1.489,21\u20ac<\/p>\n<p style=\"text-align: left;\"><strong>Tabela Aplic\u00e1vel<\/strong>: III<\/p>\n<p style=\"text-align: left;\"><strong>Taxa Marginal M\u00e1xima<\/strong>: 28,5%<\/p>\n<p style=\"text-align: left;\"><strong>Parcela a Abater<\/strong>: 191,23\u20ac<\/p>\n<p style=\"text-align: left;\"><strong>Parcela a Abater por Dependente<\/strong>: 21,43\u20ac<\/p>\n<p style=\"text-align: left;\"><strong>Imposto a Reter<\/strong>: (1.489,21\u20ac * 28,5%) -191,23\u20ac &#8211; (21,43\u20ac * 2) = 190\u20ac<\/p>\n<ul>\n<li style=\"text-align: left;\"><strong>Taxa Efectiva Mensal<\/strong>: 190\u20ac\/1.489,21\u20ac =12,76%<\/li>\n<\/ul>\n<p><img loading=\"lazy\" class=\"size-medium wp-image-54857 aligncenter\" src=\"https:\/\/arquiconsult.com\/wp-content\/uploads\/2023\/06\/Foto-6-640x393.png\" alt=\"Foto 6\" width=\"640\" height=\"393\" srcset=\"https:\/\/arquiconsult.com\/wp-content\/uploads\/2023\/06\/Foto-6-640x393.png 640w, https:\/\/arquiconsult.com\/wp-content\/uploads\/2023\/06\/Foto-6-768x472.png 768w, https:\/\/arquiconsult.com\/wp-content\/uploads\/2023\/06\/Foto-6-320x197.png 320w, https:\/\/arquiconsult.com\/wp-content\/uploads\/2023\/06\/Foto-6-480x295.png 480w, https:\/\/arquiconsult.com\/wp-content\/uploads\/2023\/06\/Foto-6-800x492.png 800w, https:\/\/arquiconsult.com\/wp-content\/uploads\/2023\/06\/Foto-6.png 908w\" sizes=\"(max-width: 640px) 100vw, 640px\" title=\"-\"><\/p>\n<p>&nbsp;<\/p>\n<p style=\"text-align: left;\">\u2714<strong>Exemplo III<\/strong><\/p>\n<p style=\"text-align: left;\"><strong>Situa\u00e7\u00e3o Fiscal<\/strong>: Casado, 2 Titulares, 2 dependentes<\/p>\n<p style=\"text-align: left;\"><strong>Remunera\u00e7\u00e3o Mensal<\/strong>: 1.750,00\u20ac<\/p>\n<p style=\"text-align: left;\"><strong>Cr\u00e9dito Habita\u00e7\u00e3o<\/strong>: Sim<\/p>\n<p style=\"text-align: left;\"><strong>Tabela Aplic\u00e1vel<\/strong>: III<\/p>\n<p style=\"text-align: left;\"><strong>Taxa Marginal M\u00e1xima<\/strong>: 35%<\/p>\n<p style=\"text-align: left;\"><strong>Redu\u00e7\u00e3o Taxa Marginal M\u00e1xima<\/strong>: 2%<\/p>\n<p style=\"text-align: left;\"><strong>Parcela a Abater<\/strong>: 295,25\u20ac<\/p>\n<p style=\"text-align: left;\"><strong>Parcela a Abater por Dependente<\/strong>: 21,43\u20ac<\/p>\n<p style=\"text-align: left;\"><strong>Imposto a Reter<\/strong>: (1.750,00\u20ac * 33%) -295,25\u20ac &#8211; (21,43\u20ac * 2) = 239\u20ac<\/p>\n<ul>\n<li style=\"text-align: left;\"><strong>Taxa Efectiva Mensal<\/strong>: 239\u20ac\/1.750,00\u20ac =13,66%<img loading=\"lazy\" class=\"size-medium wp-image-54860 aligncenter\" src=\"https:\/\/arquiconsult.com\/wp-content\/uploads\/2023\/06\/Foto-7-640x392.png\" alt=\"Foto 7\" width=\"640\" height=\"392\" srcset=\"https:\/\/arquiconsult.com\/wp-content\/uploads\/2023\/06\/Foto-7-640x392.png 640w, https:\/\/arquiconsult.com\/wp-content\/uploads\/2023\/06\/Foto-7-768x471.png 768w, https:\/\/arquiconsult.com\/wp-content\/uploads\/2023\/06\/Foto-7-320x196.png 320w, https:\/\/arquiconsult.com\/wp-content\/uploads\/2023\/06\/Foto-7-480x294.png 480w, https:\/\/arquiconsult.com\/wp-content\/uploads\/2023\/06\/Foto-7-800x490.png 800w, https:\/\/arquiconsult.com\/wp-content\/uploads\/2023\/06\/Foto-7.png 907w\" sizes=\"(max-width: 640px) 100vw, 640px\" title=\"-\"><\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<div class=\"services_vertical horizontal_services row\" style=\"background-color: #f7f7f7; padding: 25px; border-radius: 5px; text-align: justify;\">\n<p><img loading=\"lazy\" class=\" wp-image-42216 aligncenter\" src=\"https:\/\/arquiconsult.com\/wp-content\/uploads\/2022\/07\/logo-navhr-640x230.png\" alt=\"logo-navhr\" width=\"459\" height=\"165\" srcset=\"https:\/\/arquiconsult.com\/wp-content\/uploads\/2022\/07\/logo-navhr-640x230.png 640w, https:\/\/arquiconsult.com\/wp-content\/uploads\/2022\/07\/logo-navhr-768x276.png 768w, https:\/\/arquiconsult.com\/wp-content\/uploads\/2022\/07\/logo-navhr-400x143.png 400w, https:\/\/arquiconsult.com\/wp-content\/uploads\/2022\/07\/logo-navhr-220x78.png 220w, https:\/\/arquiconsult.com\/wp-content\/uploads\/2022\/07\/logo-navhr-250x89.png 250w, https:\/\/arquiconsult.com\/wp-content\/uploads\/2022\/07\/logo-navhr-260x93.png 260w, https:\/\/arquiconsult.com\/wp-content\/uploads\/2022\/07\/logo-navhr.png 1000w\" sizes=\"(max-width: 459px) 100vw, 459px\" title=\"-\"><\/p>\n<p>Ser\u00e3o, pela Arquiconsult, disponibilizadas as referidas actualiza\u00e7\u00f5es, aos clientes que o solicitem, <strong>via <em>Service Request<\/em>,<\/strong> na nossa <strong>plataforma de Suporte<\/strong><strong>: <\/strong><a href=\"https:\/\/support.arquiconsult.com\"><u>h<\/u><u>ttps:\/\/support.arquiconsult.com<\/u><u>.<\/u><\/a><\/p>\n<p>Informamos ainda que, as interven\u00e7\u00f5es ser\u00e3o precedidas de uma estimativa de esfor\u00e7o, que dever\u00e1 ser aprovada, sendo o tempo descontado ao contrato de manuten\u00e7\u00e3o ou facturado nas situa\u00e7\u00f5es em que o mesmo n\u00e3o se encontre ativo.<\/p>\n<p>&nbsp;<\/p>\n<p style=\"text-align: center;\"><strong>SUPORTE A ALTERA\u00c7\u00d5ES<\/strong><\/p>\n<p>As altera\u00e7\u00f5es ao produto nas vers\u00f5es anteriores a NAV 2017 carecem de estimativa espec\u00edfica, por se tratarem de vers\u00f5es fora do ciclo de vida\/com suporte descontinuado e, por isso, com esfor\u00e7o adicional no downgrade das solu\u00e7\u00f5es.<\/p>\n<\/div>\n<!--themify_builder_content-->\n<div id=\"themify_builder_content-54838\" data-postid=\"54838\" class=\"themify_builder_content themify_builder_content-54838 themify_builder tf_clear\">\n    <\/div>\n<!--\/themify_builder_content-->\n","protected":false},"excerpt":{"rendered":"<p>A partir de 01 de Julho de 2023 entra em vigor o novo modelo de tabelas de reten\u00e7\u00e3o na fonte, aprovado atrav\u00e9s do Despacho n\u00ba 14043-B\/2022, de 05 Dezembro. Este novo modelo de apuramento do imposto a reter assenta numa l\u00f3gica de taxa marginal, conjugada com a aplica\u00e7\u00e3o de uma ou mais parcelas a abater [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":54863,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":[],"categories":[2129],"tags":[2343,2134,2342],"acf":[],"_links":{"self":[{"href":"https:\/\/arquiconsult.com\/en\/wp-json\/wp\/v2\/posts\/54838"}],"collection":[{"href":"https:\/\/arquiconsult.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/arquiconsult.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/arquiconsult.com\/en\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/arquiconsult.com\/en\/wp-json\/wp\/v2\/comments?post=54838"}],"version-history":[{"count":2,"href":"https:\/\/arquiconsult.com\/en\/wp-json\/wp\/v2\/posts\/54838\/revisions"}],"predecessor-version":[{"id":121466,"href":"https:\/\/arquiconsult.com\/en\/wp-json\/wp\/v2\/posts\/54838\/revisions\/121466"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/arquiconsult.com\/en\/wp-json\/wp\/v2\/media\/54863"}],"wp:attachment":[{"href":"https:\/\/arquiconsult.com\/en\/wp-json\/wp\/v2\/media?parent=54838"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/arquiconsult.com\/en\/wp-json\/wp\/v2\/categories?post=54838"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/arquiconsult.com\/en\/wp-json\/wp\/v2\/tags?post=54838"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}