Portaria n.º 184/2002, de 04 de Março de 2002
Portaria n.º 184/2002 de 4 de Março A alínea j) do n.º 1 do artigo 42.º do Código do IRC estabelece que os juros e outras formas de remuneração de suprimentos e empréstimos feitos pelos sócios à sociedade, na parte em que excedam o valor correspondente à taxa de referência EURIBOR a 12 meses do dia da constituição da dívida, não são dedutíveis para efeitos de determinação do lucro tributável, mesmo quando contabilizados como custos ou perdas do exercício. De acordo com a redacção que lhe foi dada pela Lei n.º 85/2001, de 4 de Agosto, pode aquela taxa ser substituída por outra que a utilize como indexante, definida por portaria do Ministro das Finanças.
Define-se como valor limite da remuneração de suprimentos e empréstimos feitos pelos sócios à sociedade a aceitar como custo o correspondente à taxa EURIBOR a 12 meses do dia da constituição da dívida acrescida de um spread de 1,5%.
Por outro lado, clarifica-se o âmbito de aplicação do preceito em causa, tendo em atenção eventuais conflitos de normas, o que poderá verificar-se quanto a situações que, em concreto, fiquem simultaneamente abrangidas por esta disposição e pelas regras aplicáveis aos preços de...
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