{"id":95283,"date":"2024-12-10T12:30:15","date_gmt":"2024-12-10T12:30:15","guid":{"rendered":"https:\/\/jornaldasoficinas.com\/pt\/?p=95283"},"modified":"2024-12-10T12:56:40","modified_gmt":"2024-12-10T12:56:40","slug":"oe-2025-traz-reducoes-na-tributacao-autonoma","status":"publish","type":"post","link":"https:\/\/jornaldasoficinas.com\/pt\/oe-2025-traz-reducoes-na-tributacao-autonoma\/","title":{"rendered":"OE 2025 traz redu\u00e7\u00f5es na tributa\u00e7\u00e3o aut\u00f3noma"},"content":{"rendered":"

\"12<\/strong><\/p>\n

As taxas de tributa\u00e7\u00e3o aut\u00f3noma em sede de IRC aplic\u00e1vel \u00e0s tr\u00eas categorias de custo de aquisi\u00e7\u00e3o dos ve\u00edculos ser\u00e3o reduzidas para 8%, 25% e 32%, em compara\u00e7\u00e3o com os atuais 8,5%, 25,5% e 32,5%<\/strong><\/p>\n

O Or\u00e7amento do Estado para 2025<\/a> (OE 2025), aprovado a 29 de novembro, inclui altera\u00e7\u00f5es na tributa\u00e7\u00e3o aut\u00f3noma em sede de IRC para viaturas de empresas e empres\u00e1rios em nome individual.<\/p>\n

As taxas ser\u00e3o reduzidas em 0,5 pontos percentuais, e o valor sobre o qual incidem vai ser atualizado, tendo o limite dos custos de aquisi\u00e7\u00e3o para cada escal\u00e3o aumentado para 10.000 euros.<\/p>\n

Assim, os limites do custo de aquisi\u00e7\u00e3o atualmente considerados para as tr\u00eas categorias de taxas (at\u00e9 27.500 euros; entre 27.500 e at\u00e9 35.000 euros e acima de 35 mil euros, pela mesma ordem) sobem 10.000 euros para, at\u00e9 37.500 euros; entre 37.500 e 45.000 euros e acima de 45.000 euros.<\/p>\n

No que diz respeito ao IRS, as regras em vigor determinam que s\u00e3o tributados autonomamente \u00e0 taxa de 10% e 20% os encargos dedut\u00edveis relativos, respetivamente, a viaturas ligeiras de passageiros ou mistas de custo de aquisi\u00e7\u00e3o at\u00e9 20 mil ou acima de 20 mil euros. Em ambos os casos, os valores considerados s\u00e3o aumentados em 10 mil euros.<\/p>\n

Com estas novas medidas, o Governo pretende reduzir gradualmente a tributa\u00e7\u00e3o aut\u00f3noma at\u00e9 atingir os 20% em 2028, tal como contempla o Acordo Tripartido Sobre Valoriza\u00e7\u00e3o Salarial e Crescimento Econ\u00f3mico<\/a> (2025-2028), assinado com os parceiros sociais.<\/p>\n

 <\/p>\n","protected":false},"excerpt":{"rendered":"

As taxas de tributa\u00e7\u00e3o aut\u00f3noma em…<\/p>\n","protected":false},"author":15,"featured_media":95289,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[37],"tags":[11369,11365,11368,11366,11367],"class_list":["post-95283","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-mercado","tag-custos-de-aquisicao","tag-orcamento-do-estado-2025","tag-reducao-de-taxas","tag-tributacao-autonoma","tag-viaturas-de-empresas"],"yoast_head":"\nOE 2025 traz redu\u00e7\u00f5es na tributa\u00e7\u00e3o aut\u00f3noma - Jornal das Oficinas<\/title>\n<meta name=\"description\" content=\"As taxas de tributa\u00e7\u00e3o aut\u00f3noma ser\u00e3o reduzidas para 8%, 25% e 32%, em compara\u00e7\u00e3o com os atuais 8,5%, 25,5% e 32,5%\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/jornaldasoficinas.com\/pt\/oe-2025-traz-reducoes-na-tributacao-autonoma\/\" \/>\n<meta property=\"og:locale\" content=\"pt_PT\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"OE 2025 traz redu\u00e7\u00f5es na tributa\u00e7\u00e3o aut\u00f3noma - 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