{"id":15734,"date":"2023-03-20T18:18:34","date_gmt":"2023-03-20T18:18:34","guid":{"rendered":"https:\/\/www.valadascoriel.com\/?page_id=15734"},"modified":"2026-02-18T17:16:04","modified_gmt":"2026-02-18T17:16:04","slug":"residente-nao-habitual-rnh","status":"publish","type":"page","link":"https:\/\/www.valadascoriel.com\/pt-pt\/areas-de-pratica\/lei-de-imposto\/residente-nao-habitual-rnh\/","title":{"rendered":"Residente N\u00e3o-Habitual (RNH)"},"content":{"rendered":"\n<div id=\"mb-block-99b20a34-6e0f-4567-8f70-0964cae1b115\" class=\"odin-group alignfull\">\n\t<div class=\"container-fluid\">\n\t\t<div class=\"row justify-content-center\">\n\t\t\t<div class=\"col-12\">\n\t\t\t\t\n\n<h2 class=\"wp-block-heading has-dark-color has-text-color\" id=\"h-regime-transitorio\">Regime Transit\u00f3rio<\/h2>\n\n\n\n<div style=\"height:10px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n<div class=\"wp-bootstrap-blocks-row row\">\n\t\n\n<div class=\"col-12 col-md-4\">\n\t\t\t\n\n<p>Com a entrada em vigor do Or\u00e7amento de Estado para 2024, o Governo revogou o Regime do RNH que conferia diversos benef\u00edcios fiscais, incluindo isen\u00e7\u00f5es de tributa\u00e7\u00e3o para v\u00e1rios tipos rendimentos, como por exemplo, pens\u00f5es e dividendos. Contudo, ainda \u00e9 poss\u00edvel requerer o Estatuto do RNH em 2024, desde que se torne residente fiscal em Portugal no decurso do ano de 2024, e se, verificadas determinadas condi\u00e7\u00f5es.<\/p>\n\n\t<\/div>\n\n\n\n<div class=\"col-12 col-md-8\">\n\t\t\t\n\n<p class=\"has-primary-color has-text-color has-link-color wp-elements-ad68d8e2a2256f3679005ac883c182b9\">O Estatuto de Residente N\u00e3o Habitual (RNH) dever\u00e1 ser requerido \u00e0s autoridades fiscais portuguesas at\u00e9 <strong>31 de Mar\u00e7o de 2025<\/strong>. <br \/>N\u00e3o obstante o prazo mencionado, o Tribunal Arbitral (CAAD) j\u00e1 decidiu em diversas ocasi\u00f5es que a obriga\u00e7\u00e3o de pedir o Estatuto do RNH at\u00e9 31 de Mar\u00e7o do ano seguinte ao ano em que o individuo se tornou residente fiscal em Portugal, \u00e9 uma mera obriga\u00e7\u00e3o declarativa e n\u00e3o constitutiva de direito, e o n\u00e3o cumprimento deste requisito n\u00e3o pode ter como consequ\u00eancia a n\u00e3o obten\u00e7\u00e3o do estatuto de RNH. Contudo, o direito a requerer a tributa\u00e7\u00e3o como RNH, apenas pode ser concretizado atrav\u00e9s de impugna\u00e7\u00e3o do acto de liquida\u00e7\u00e3o do IRS do ano em que foi recusada a inscri\u00e7\u00e3o como RNH.<\/p>\n\n\t<\/div>\n\n<\/div>\n\n\n\t\t\t<\/div>\n\t\t<\/div>\n\t<\/div>\n<\/div>\n\n\n<hr class=\"wp-block-separator has-text-color has-primary-color has-alpha-channel-opacity has-primary-background-color has-background is-style-default\"\/>\n\n\n\n<div id=\"mb-block-bfdcc257-95ca-445a-a421-f8285faf24f7\" class=\"odin-group odin-pt odin-pb alignfull\">\n\t<div class=\"container-fluid\">\n\t\t<div class=\"row justify-content-center\">\n\t\t\t<div class=\"col-12\">\n\t\t\t\t\n\n<h2 class=\"wp-block-heading has-primary-color has-text-color\" id=\"h-quem-pode-ainda-beneficiar-do-regime-rnh\">Quem pode ainda beneficiar do regime RNH?<\/h2>\n\n\n\n<p>Indiv\u00edduos, tanto estrangeiros como portugueses, <strong>que n\u00e3o tenham sido residentes fiscais em Portugal nos \u00faltimos 5 anos<\/strong>, ap\u00f3s alterarem a resid\u00eancia fiscal para Portugal e que preencham uma das seguintes condi\u00e7\u00f5es:<\/p>\n\n\n<div class=\"wp-bootstrap-blocks-row row gy-4\">\n\t\n\n<div class=\"col-12 col-md-6\">\n\t\t\t<div class=\"h-100 d-flex flex-column justify-content-center\">\n\t\t\t\n\n<ul class=\"wp-block-list\">\n<li>Promessa ou contrato de trabalho, promessa ou acordo de destacamento celebrado at\u00e9 31 de Dezembro de 2023, cujo exerc\u00edcio das fun\u00e7\u00f5es deva ocorrer em territ\u00f3rio nacional;<\/li>\n\n\n\n<li>Contrato de arrendamento ou outro contrato que conceda o uso ou a posse de im\u00f3vel em territ\u00f3rio portugu\u00eas celebrado at\u00e9 10 de Outubro de 2023;<\/li>\n\n\n\n<li>Contrato de reserva ou contrato-promessa de aquisi\u00e7\u00e3o de direito real sobre im\u00f3vel em territ\u00f3rio portugu\u00eas celebrado at\u00e9 10 de Outubro de 2023;<\/li>\n\n\n\n<li>Matr\u00edcula ou inscri\u00e7\u00e3o para os dependentes, em estabelecimento de ensino domiciliado em territ\u00f3rio portugu\u00eas, completada at\u00e9 10 de Outubro de 2023;<\/li>\n<\/ul>\n\n\t\t<\/div>\n\t<\/div>\n\n\n\n<div class=\"col-12 col-md-6\">\n\t\t\t<div class=\"h-100 d-flex flex-column justify-content-start\">\n\t\t\t\n\n<ul class=\"wp-block-list\">\n<li>Visto de resid\u00eancia ou autoriza\u00e7\u00e3o de resid\u00eancia v\u00e1lidos at\u00e9 31 de Dezembro de 2023;<\/li>\n\n\n\n<li>Procedimento, iniciado at\u00e9 31 de Dezembro de 2023, de concess\u00e3o de visto de resid\u00eancia ou de autoriza\u00e7\u00e3o de resid\u00eancia, junto das entidades competentes, de acordo com a legisla\u00e7\u00e3o em vigor aplic\u00e1vel em mat\u00e9ria de imigra\u00e7\u00e3o, designadamente atrav\u00e9s do pedido de agendamento ou efectivo agendamento para submiss\u00e3o do pedido de concess\u00e3o do visto de resid\u00eancia ou autoriza\u00e7\u00e3o de resid\u00eancia ou, ainda, atrav\u00e9s da submiss\u00e3o do pedido para a concess\u00e3o do visto de resid\u00eancia ou autoriza\u00e7\u00e3o de resid\u00eancia.<\/li>\n<\/ul>\n\n\t\t<\/div>\n\t<\/div>\n\n<\/div>\n\n\n\t\t\t<\/div>\n\t\t<\/div>\n\t<\/div>\n<\/div>\n\n\n<hr class=\"wp-block-separator has-text-color has-primary-color has-alpha-channel-opacity has-primary-background-color has-background is-style-wide\"\/>\n\n\n\n<div style=\"height:40px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<div id=\"mb-block-9fe3cfd9-8bb1-4284-a5c0-bf5903b99a92\" class=\"odin-group odin-pb alignfull\">\n\t<div class=\"container-fluid\">\n\t\t<div class=\"row justify-content-center\">\n\t\t\t<div class=\"col-12\">\n\t\t\t\t\n\n<h2 class=\"wp-block-heading\" id=\"h-vantagens-fiscais-do-estatuto-do-rnh\"><strong>Vantagens fiscais do estatuto do RNH<\/strong><\/h2>\n\n\n<div class=\"wp-bootstrap-blocks-row row gy-4\">\n\t\n\n<div class=\"col-12 col-md-6\">\n\t\t\t<div class=\"h-100 d-flex flex-column justify-content-center\">\n\t\t\t\n\n<h3 class=\"wp-block-heading has-primary-color has-text-color\" id=\"h-rendimentos-do-trabalho\"><strong>rendimentos do trabalho<\/strong><\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Tributa\u00e7\u00e3o fixa de 20%<\/strong> aplic\u00e1vel aos rendimentos do trabalho dependente e independente obtidos em Portugal, se derivados de actividades de elevado valor acrescentado.<\/li>\n\n\n\n<li>Rendimentos do trabalho dependente de fonte estrangeira s\u00e3o <strong>isentos de tributa\u00e7\u00e3o em Portugal<\/strong> se forem tributados no pa\u00eds da fonte.<\/li>\n\n\n\n<li>Rendimentos do trabalho independente <strong>provenientes de atividades de elevado valor acrescentado exercidos fora de Portugal n\u00e3o est\u00e3o sujeitos a tributa\u00e7\u00e3o em Portugal<\/strong>, desde que os rendimentos possam ser tributados no pa\u00eds de origem ao abrigo de um Acordo de Dupla Tributa\u00e7\u00e3o assinado entre Portugal e esse pa\u00eds.<\/li>\n<\/ul>\n\n\n\n<div style=\"height:20px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h3 class=\"wp-block-heading has-primary-color has-text-color\" id=\"h-rendimentos-passivos\"><strong>rendimentos passivos<\/strong><\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Isen\u00e7\u00e3o de imposto sobre dividendos, royalties e juros<\/strong> obtidos fora de Portugal. Caso esses rendimentos sejam tributados nos pa\u00edses de origem, o imposto cobrado n\u00e3o deve exceder as taxas reduzidas estabelecidas nos Acordos de Dupla Tributa\u00e7\u00e3o assinados entre Portugal e esses pa\u00edses, que variam entre 5% e 15%.<\/li>\n\n\n\n<li><strong>Mais-valias de bens m\u00f3veis<\/strong> &#8211; a\u00e7\u00f5es ou participa\u00e7\u00f5es &#8211; s\u00e3o geralmente tribut\u00e1veis \u00e0 taxa fixa de 28% em Portugal. Apenas em certos casos excepcionais pode aplicar-se o m\u00e9todo da isen\u00e7\u00e3o.<\/li>\n\n\n\n<li><strong>Mais-valias sobre bens im\u00f3veis<\/strong>, localizados em Portugal &#8211; s\u00e3o geralmente tribut\u00e1veis entre 24% a 29%. Se o im\u00f3vel estiver situado fora de Portugal, n\u00e3o haver\u00e1 tributa\u00e7\u00e3o.<\/li>\n\n\n\n<li><strong>Mais-valias sobre a venda de ac\u00e7\u00f5es de<\/strong> micro, pequenas e m\u00e9dias empresas <strong>(PMEs) Portuguesas<\/strong> s\u00e3o tributadas a 14%.<\/li>\n<\/ul>\n\n\n\n<div style=\"height:20px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h3 class=\"wp-block-heading has-primary-color has-text-color\" id=\"h-pensoes\"><strong>pens\u00f5es<\/strong><\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>As pens\u00f5es estrangeiras est\u00e3o sujeitas a uma <strong>taxa fixa de 10%<\/strong>. A mesma taxa fixa \u00e9 aplic\u00e1vel aos Fundos de Pens\u00f5es Privados, quer as rendas sejam pagas ou sejam resgatadas no vencimento. No entanto, \u00e9 opcional agregar os rendimentos e eliminar a dupla tributa\u00e7\u00e3o internacional atrav\u00e9s da aplica\u00e7\u00e3o do m\u00e9todo do cr\u00e9dito de imposto.<\/li>\n\n\n\n<li>A taxa fixa de 10% \u00e9 tamb\u00e9m aplic\u00e1vel aos rendimentos recebidos em situa\u00e7\u00f5es de reforma antecipada, pr\u00e9-reforma ou reserva, quer trabalhem ou n\u00e3o, e quaisquer benef\u00edcios concedidos, seja qual for a sua base, antes de cumprir os requisitos obrigat\u00f3rios da seguran\u00e7a social para passar \u00e0 situa\u00e7\u00e3o de reforma.<\/li>\n<\/ul>\n\n\t\t<\/div>\n\t<\/div>\n\n\n\n<div class=\"col-12 col-md-6 align-items-end\">\n\t\t\t<div class=\"h-100 d-flex flex-column justify-content-start\">\n\t\t\t\n\n<figure class=\"wp-block-image size-large is-resized\"><img loading=\"lazy\" decoding=\"async\" width=\"872\" height=\"1024\" src=\"https:\/\/www.valadascoriel.com\/wp-content\/uploads\/2023\/10\/NHR-RNH-PAGE-IMAGE-872x1024.png\" alt=\"\" class=\"wp-image-14433\" style=\"object-fit:cover;width:640px;height:1200px\" srcset=\"https:\/\/www.valadascoriel.com\/wp-content\/uploads\/2023\/10\/NHR-RNH-PAGE-IMAGE-872x1024.png 872w, https:\/\/www.valadascoriel.com\/wp-content\/uploads\/2023\/10\/NHR-RNH-PAGE-IMAGE-255x300.png 255w, https:\/\/www.valadascoriel.com\/wp-content\/uploads\/2023\/10\/NHR-RNH-PAGE-IMAGE-768x902.png 768w, https:\/\/www.valadascoriel.com\/wp-content\/uploads\/2023\/10\/NHR-RNH-PAGE-IMAGE-1308x1536.png 1308w, https:\/\/www.valadascoriel.com\/wp-content\/uploads\/2023\/10\/NHR-RNH-PAGE-IMAGE-153x180.png 153w, https:\/\/www.valadascoriel.com\/wp-content\/uploads\/2023\/10\/NHR-RNH-PAGE-IMAGE.png 1313w\" sizes=\"auto, (max-width: 872px) 100vw, 872px\" \/><\/figure>\n\n\t\t<\/div>\n\t<\/div>\n\n<\/div>\n\n\n\t\t\t<\/div>\n\t\t<\/div>\n\t<\/div>\n<\/div>\n\n\n<hr class=\"wp-block-separator has-text-color has-primary-color has-alpha-channel-opacity has-primary-background-color has-background is-style-default\"\/>\n\n\n\n<div id=\"mb-block-89fd8448-ea7a-4551-a64a-abd863129cfe\" class=\"odin-group odin-pt odin-pb alignfull\">\n\t<div class=\"container-fluid\">\n\t\t<div class=\"row justify-content-center\">\n\t\t\t<div class=\"col-12\">\n\t\t\t\t\n\n<h3 class=\"wp-block-heading has-dark-color has-text-color\" id=\"h-outras-vantagens-fiscais-nao-restritas-ao-rnh\"><strong><\/strong><strong>Outras <a>vantagens fiscais n\u00e3o restritas ao RNH<\/a><\/strong><\/h3>\n\n\n<div class=\"wp-bootstrap-blocks-row row gy-4\">\n\t\n\n<div class=\"col-12 col-md-6\">\n\t\t\t<div class=\"h-100 d-flex flex-column justify-content-center\">\n\t\t\t\n\n<ul class=\"wp-block-list\">\n<li><strong>N\u00e3o h\u00e1 imposto sobre o patrim\u00f3nio<\/strong> ou qualquer imposto sobre grandes propriedades ou fortunas, excepto o AIMI (Adicional ao IMI) uma taxa de imposto de 0,7% que incide sobre a soma dos bens imobili\u00e1rios residenciais, propriedade de particulares e empresas, com um valor inferior a 1.000.000 de euros. Uma taxa de imposto de 1% aplica-se ao valor tribut\u00e1vel superior a 1.000.000 de euros e igual ou inferior a 2.000.000 de euros e de 1,5% ao valor tribut\u00e1vel superior a 2.000.000 de euros.<\/li>\n\n\n\n<li><strong>Doa\u00e7\u00f5es e heran\u00e7as est\u00e3o totalmente isentas de impostos<\/strong> entre c\u00f4njuges, ascendentes e descendentes (at\u00e9 aos netos, bisnetos, av\u00f3s, bisav\u00f3s ou trisav\u00f3s). Para presentes e doa\u00e7\u00f5es a outros membros da fam\u00edlia, amigos ou estranhos, \u00e9 cobrado Imposto de Selo \u00e0 taxa de 10%.<\/li>\n\n\n\n<li><strong>Exclus\u00e3o da tributa\u00e7\u00e3o de mais-valias na venda de resid\u00eancia permanente<\/strong> se os rendimentos forem reinvestidos noutra resid\u00eancia permanente em Portugal, na Uni\u00e3o Europeia, ou em pa\u00edses do Espa\u00e7o Econ\u00f3mico Europeu.<\/li>\n<\/ul>\n\n\t\t<\/div>\n\t<\/div>\n\n\n\n<div class=\"col-12 col-md-6 align-items-end\">\n\t\t\t<div class=\"h-100 d-flex flex-column justify-content-start\">\n\t\t\t\n\n<ul class=\"wp-block-list\">\n<li>Os ganhos resultantes da aliena\u00e7\u00e3o de <strong>criptoativos detidos durante 365 dias ou mais, est\u00e3o isentos de tributa\u00e7\u00e3o<\/strong>. Fora do per\u00edodo de deten\u00e7\u00e3o de 365 dias, os ganhos s\u00e3o tributados a uma taxa fixa de 28%. A tributa\u00e7\u00e3o na categoria das mais-valias \u00e9 diferida para o momento da convers\u00e3o para moeda com curso legal, activos que n\u00e3o sejam moedas criptogr\u00e1ficas e servi\u00e7os. As transfer\u00eancias entre carteiras, moradas ou contas pr\u00f3prias s\u00e3o um facto n\u00e3o tribut\u00e1vel.<\/li>\n\n\n\n<li><strong>Exclus\u00e3o da tributa\u00e7\u00e3o das mais-valias na venda de bens de valor em segunda m\u00e3o<\/strong>: arte, autom\u00f3veis, e outros bens de colec\u00e7\u00e3o. Se vendido por particulares, ser\u00e1 tamb\u00e9m isento de IVA.<\/li>\n\n\n\n<li><strong>N\u00e3o h\u00e1 imposto de sa\u00edda<\/strong> quando se deixa de ser residente fiscal portugu\u00eas, excepto para detentores de criptoactivos aos quais ser\u00e1 aplicado um imposto de sa\u00edda de 28% sobre os criptoactivos detidos h\u00e1 menos de um ano.<\/li>\n\n\n\n<li>O casamento e a uni\u00e3o civil s\u00e3o tratados para efeitos fiscais da mesma forma.<\/li>\n<\/ul>\n\n\t\t<\/div>\n\t<\/div>\n\n<\/div>\n\n\n\t\t\t<\/div>\n\t\t<\/div>\n\t<\/div>\n<\/div>\n\n\n<hr class=\"wp-block-separator has-text-color has-primary-color has-alpha-channel-opacity has-primary-background-color has-background is-style-default\"\/>\n\n\n\n<div id=\"mb-block-29fa11e5-17ff-48b7-b2a1-facd2fd91fd6\" class=\"odin-group odin-pt odin-pb alignfull\">\n\t<div class=\"container-fluid\">\n\t\t<div class=\"row justify-content-center\">\n\t\t\t<div class=\"col-12\">\n\t\t\t\t\n<div class=\"wp-bootstrap-blocks-row row gy-4\">\n\t\n\n<div class=\"col-12 col-md-6\">\n\t\t\t<div class=\"h-100 d-flex flex-column justify-content-center\">\n\t\t\t\n\n<h6 class=\"wp-block-heading has-primary-color has-text-color\" id=\"h-validade-do-estatuto-rnh\"><strong><\/strong><strong>Validade do estatuto RNH<\/strong><\/h6>\n\n\n\n<p>O RNH \u00e9 um regime fiscal concedido por um per\u00edodo de <strong>10 anos<\/strong>. Importa ressalvar que se trata de um per\u00edodo cont\u00ednuo que n\u00e3o se suspende, o que significa que se um sujeito passivo alterar a sua resid\u00eancia fiscal para um pa\u00eds diferente, no decurso dos mencionados 10 anos, o prazo de vig\u00eancia do RNH continua a correr. No entanto, pode regressar a Portugal e beneficiar do estatuto se o mesmo se encontrar v\u00e1lido.<\/p>\n\n\t\t<\/div>\n\t<\/div>\n\n\n\n<div class=\"col-12 col-md-6 align-items-end\">\n\t\t\t<div class=\"h-100 d-flex flex-column justify-content-start\">\n\t\t\t\n\n<h6 class=\"wp-block-heading has-primary-color has-text-color\" id=\"h-quando-se-candidatar\">Quando se candidatar?<\/h6>\n\n\n\n<p>O Estatuto de Residente N\u00e3o Habitual (RNH) dever\u00e1 ser requerido \u00e0s autoridades fiscais portuguesas at\u00e9 <strong>31 de Mar\u00e7o de 2025<\/strong>.<\/p>\n\n\t\t<\/div>\n\t<\/div>\n\n<\/div>\n\n\n\n<div style=\"height:40px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n<div class=\"wp-bootstrap-blocks-row row gy-4\">\n\t\n\n<div class=\"col-12 col-md-6\">\n\t\t\t<div class=\"h-100 d-flex flex-column justify-content-center\">\n\t\t\t\n\n<h6 class=\"wp-block-heading has-primary-color has-text-color\" id=\"h-rnh-portugues-e-acordos-de-dupla-tributacao\"><strong>RNH Portugu\u00eas e Acordos de Dupla Tributa\u00e7\u00e3o<\/strong><\/h6>\n\n\n\n<p>Portugal assinou Acordos de Dupla Tributa\u00e7\u00e3o (ADT) com quase 80 pa\u00edses com base no modelo da OCDE.<br \/>Os ADT permitem que a maioria das categorias de rendimento seja tributada no pa\u00eds de origem do rendimento. No entanto, a maioria dos pa\u00edses opta por n\u00e3o tributar os rendimentos auferidos por n\u00e3o residentes e, se tributarem, devem respeitar as restri\u00e7\u00f5es impostas pelos ADT.&nbsp;&nbsp;<br \/>Pode acontecer que existam jurisdi\u00e7\u00f5es inscritas numa lista negra, mas que tenham um Acordo de Dupla Tributa\u00e7\u00e3o assinado com Portugal.<br \/>Se o rendimento for proveniente de uma jurisdi\u00e7\u00e3o inclu\u00edda na lista negra com um ADT em vigor com Portugal, esse rendimento pode ser isento em Portugal ao abrigo do regime do RNH.<\/p>\n\n\t\t<\/div>\n\t<\/div>\n\n\n\n<div class=\"col-12 col-md-6 align-items-end\">\n\t\t\t<div class=\"h-100 d-flex flex-column justify-content-start\">\n\t\t\t\n\n<h6 class=\"wp-block-heading has-primary-color has-text-color has-link-color wp-elements-be9ec5b423efa8bc33f7f3c7b3f83164\" id=\"h-rnh-portugues-e-seguranca-social\"><strong><\/strong><strong>RNH Portugu\u00eas e Seguran\u00e7a Social<\/strong><\/h6>\n\n\n\n<p>Em Portugal existe uma obriga\u00e7\u00e3o de inscri\u00e7\u00e3o na Seguran\u00e7a Social se o requerente RNH auferir rendimentos do trabalho. Importa ressalvar que o regime dos RNH n\u00e3o tem impacto nas contribui\u00e7\u00f5es para a Seguran\u00e7a Social.<br \/>Durante o primeiro ano de inscri\u00e7\u00e3o na seguran\u00e7a social, os trabalhadores independentes est\u00e3o isentos de pagar contribui\u00e7\u00f5es. Ap\u00f3s este prazo, ser\u00e1 cobrada uma taxa mensal de 21,4% sobre os 70% do montante bruto facturado, com um limite financeiro de 12 vezes o montante do \u00edndice de apoio social (IAS), fixado em 2024 em 509,26euros.<\/p>\n\n\t\t<\/div>\n\t<\/div>\n\n<\/div>\n\n\n\t\t\t<\/div>\n\t\t<\/div>\n\t<\/div>\n<\/div>\n\n\n<hr class=\"wp-block-separator has-text-color has-primary-color has-alpha-channel-opacity has-primary-background-color has-background is-style-default\"\/>\n\n\n\n<div id=\"mb-block-c23465d3-5c3f-4f72-8614-34847adcee15\" class=\"odin-group odin-pt odin-pb alignfull\">\n\t<div class=\"container-fluid\">\n\t\t<div class=\"row justify-content-center\">\n\t\t\t<div class=\"col-12\">\n\t\t\t\t\n<div class=\"wp-bootstrap-blocks-row row gy-4\">\n\t\n\n<div class=\"col-12 col-md-6\">\n\t\t\t<div class=\"h-100 d-flex flex-column justify-content-center\">\n\t\t\t\n\n<h2 class=\"wp-block-heading has-dark-color has-text-color\" id=\"h-estamos-aqui-para-o-aconselhar-sobre-a-melhor-estrategia-fiscal-para-a-sua-proxima-decisao\">Estamos aqui para o aconselhar sobre a melhor estrat\u00e9gia fiscal para a sua pr\u00f3xima decis\u00e3o.<\/h2>\n\n\n<div class=\"odin-buttons justify-content-start\">\n\t<a href=\"https:\/\/www.valadascoriel.com\/wp-content\/uploads\/2024\/03\/BROCHURA-RNH-2024-VALADAS-CORIEL.pdf\" class=\"odin-button odin-button-primary\">\n\t<span>\n\t\t<span class=\"odin-button-anchor\">Baixe a Brochura do RNH<\/span>\n\t<\/span>\n<\/a><\/div>\n\n\n<div style=\"height:100px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n<div class=\"wp-bootstrap-blocks-row row\">\n\t\n\n<div class=\"col-12 col-md-6\">\n\t\t\t\n<div class=\"odin-buttons inherit\">\n\t<a href=\"https:\/\/www.valadascoriel.com\/pt-pt\/sociedade\/equipa\/\" class=\"odin-button odin-button-link\">\n\t<span>\n\t\t<span class=\"odin-button-anchor\">Conhe\u00e7a a equipa<\/span>\n\t\t<span class=\"odin-icon odin-icon--font-awesome\"><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 448 512\"><!--! 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