Portaria n.º 279/2014 - Diário da República n.º 251/2014, Série I de 2014-12-30
Portaria n.º 279/2014
de 30 de dezembro
A alínea m) do n.º 1 do artigo 23.º -A do Código do IRC, com a redação dada pela Lei n.º 2/2014, de 16 de janeiro, estabelece que os juros e outras formas de remuneração de suprimentos e empréstimos feitos pelos sócios à sociedade, ainda que contabilizados como gastos do período de tributação, não são dedutíveis para efeitos de determinação do lucro tributável na parte em que excedam a taxa definida por portaria do membro do Governo responsável pela área das finanças.
De acordo com a mesma disposição, esta norma não se aplica às situações a que seja aplicável o regime de preços de transferência previsto no artigo 63.º do Código do IRC, prevalecendo nestes casos os termos e condições que seriam normalmente contratados, aceites e praticados entre entidades independentes em operações comparáveis, determinados nos termos deste regime.
As taxas fixadas na presente portaria têm em consideração, nomeadamente, a evolução das taxas de juro no crédito às empresas praticadas no mercado.
Assim:
Manda o Governo, pelo Secretário de Estado dos Assuntos Fiscais, nos termos da alínea m) do n.º 1 do artigo 23.º -A do Código do IRC, o seguinte:
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1 - Para os efeitos previstos na alínea m) do n.º 1 do artigo 23.º -A do Código do IRC, a taxa de juro...
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