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Isenção IRC IPSS.pdf

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Preview of Isenção IRC IPSS
🔗 Source: info.portaldasfinancas.gov.pt
📊 Size: 36 KB
👤 Author: Autoridade Tributária e Aduaneira
⬇️ Downloads: 120

Summary

O art.º 10.º do CIRC isenta de IRC as pessoas coletivas de utilidade pública e de solidariedade social, abrangendo todos os rendimentos sujeitos a IRC obtidos pelas IPSS, com exceção dos rendimentos empresariais derivados do exercício de atividades comerciais ou industriais fora do âmbito dos fins estatutários. No caso de uma IPSS que desenvolve atividade de horticultura como parte do processo de reabilitação, a comercialização de produtos hortícolas pode estar abrangida pela isenção se for acessória e os rendimentos forem utilizados para satisfazer os fins da associação.

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Description

O art.º 10.º do CIRC isenta de IRC as pessoas coletivas de utilidade pública e de solidariedade social, abrangendo todos os rendimentos sujeitos a IRC obtidos...

Technical Information

  • File Format: PDF
  • File Size: 36 KB
  • Pages: 1
  • Language: PT
  • Author: Autoridade Tributária e Aduaneira
  • Total Downloads: 120
  • Last Updated: 1 month ago

Document Overview

This PDF document about Isenção IRC IPSS provides comprehensive information and guidance. Whether you're a beginner or advanced user, this resource offers valuable insights into Isenção IRC IPSS.

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Isenção guideIsenção tutorialIPSS guideIPSS tutorial

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