{"id":17285,"date":"2025-10-14T15:37:46","date_gmt":"2025-10-14T15:37:46","guid":{"rendered":"https:\/\/www.valadascoriel.com\/?p=17285"},"modified":"2025-10-14T15:37:44","modified_gmt":"2025-10-14T15:37:44","slug":"indemnizacao-por-cessacao-de-contrato-e-exercicio-de-funcoes-de-administracao","status":"publish","type":"post","link":"https:\/\/www.valadascoriel.com\/pt-pt\/indemnizacao-por-cessacao-de-contrato-e-exercicio-de-funcoes-de-administracao\/","title":{"rendered":"Indemniza\u00e7\u00e3o por cessa\u00e7\u00e3o de contrato e exerc\u00edcio de fun\u00e7\u00f5es de administra\u00e7\u00e3o"},"content":{"rendered":"\n<h3 class=\"wp-block-heading has-primary-color has-text-color has-link-color wp-elements-f2eef59036dd48cc7466a082de7bb009\"><strong>A Autoridade Tribut\u00e1ria e Aduaneira (AT) emitiu recentemente uma Informa\u00e7\u00e3o Vinculativa que clarifica o enquadramento fiscal aplic\u00e1vel \u00e0s indemniza\u00e7\u00f5es pagas por cessa\u00e7\u00e3o de contrato de trabalho, nos casos em que o trabalhador tenha exercido fun\u00e7\u00f5es de administrador no decurso da sua rela\u00e7\u00e3o com a empresa.<\/strong><\/h3>\n\n\n\n<p>A quest\u00e3o colocada prende-se com situa\u00e7\u00f5es em que um profissional alterna, ao longo da carreira, entre o exerc\u00edcio de fun\u00e7\u00f5es laborais e cargos de administra\u00e7\u00e3o em sociedades do mesmo grupo. Em causa est\u00e1 saber se o per\u00edodo em que o trabalhador exerceu fun\u00e7\u00f5es como administrador \u2014 com o contrato de trabalho suspenso \u2014 deve ser considerado para efeitos de c\u00e1lculo da <strong>isen\u00e7\u00e3o parcial de IRS<\/strong> prevista no artigo 2.\u00ba, n.\u00ba 4, al\u00ednea b) do C\u00f3digo do IRS.<\/p>\n\n\n\n<div style=\"height:10px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h4 class=\"wp-block-heading\"><strong>Entendimento da AT<\/strong><\/h4>\n\n\n\n<p>Segundo a interpreta\u00e7\u00e3o da AT:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>As <strong>cess\u00f5es de posi\u00e7\u00e3o contratual entre empresas do mesmo grupo<\/strong> n\u00e3o interrompem a antiguidade laboral, desde que exista continuidade funcional e concord\u00e2ncia entre as partes;<\/li>\n\n\n\n<li>No entanto, o <strong>per\u00edodo de exerc\u00edcio de fun\u00e7\u00f5es como administrador<\/strong> n\u00e3o pode ser considerado para o no c\u00e1lculo da isen\u00e7\u00e3o fiscal aplic\u00e1vel \u00e0s indemniza\u00e7\u00f5es de natureza laboral.<\/li>\n<\/ul>\n\n\n\n<p>Assim, <strong>apenas os anos em que o trabalhador exerceu efetivamente fun\u00e7\u00f5es subordinadas<\/strong> s\u00e3o considerados para efeitos de antiguidade relevante no c\u00e1lculo da parte isenta.<\/p>\n\n\n\n<p>A AT fundamenta a sua posi\u00e7\u00e3o no artigo 398.\u00ba do C\u00f3digo das Sociedades Comerciais, que determina que o contrato de trabalho se encontra suspenso durante o exerc\u00edcio de fun\u00e7\u00f5es de administra\u00e7\u00e3o e no artigo 295.\u00ba do C\u00f3digo do Trabalho, que \u2014 embora reconhe\u00e7a a manuten\u00e7\u00e3o de direitos e antiguidade laboral \u2014 n\u00e3o altera a natureza fiscal da rela\u00e7\u00e3o de administra\u00e7\u00e3o.<\/p>\n\n\n\n<div style=\"height:10px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h4 class=\"wp-block-heading has-primary-color has-text-color has-link-color wp-elements-e26bfff98597175bba57e708e2a67f23\"><strong>Crit\u00e9rio fiscal de isen\u00e7\u00e3o<\/strong><\/h4>\n\n\n\n<p>De acordo com o artigo 2.\u00ba, n.\u00ba 4, al\u00ednea b) do C\u00f3digo do IRS, a <strong>parte isenta<\/strong> da indemniza\u00e7\u00e3o corresponde ao valor m\u00e9dio das remunera\u00e7\u00f5es regulares sujeitas a imposto dos \u00faltimos 12 meses, multiplicado pelo n\u00famero de anos de antiguidade <strong>como trabalhador<\/strong>.<\/p>\n\n\n\n<p>O montante que exceder este limite \u00e9 <strong>tributado em IRS como rendimento da Categoria A<\/strong>.<\/p>\n\n\n\n<p>Este entendimento refor\u00e7a a distin\u00e7\u00e3o entre <strong>v\u00ednculo laboral e v\u00ednculo societ\u00e1rio<\/strong>, impedindo que o per\u00edodo de administra\u00e7\u00e3o seja utilizado para maximizar a parte isenta de tributa\u00e7\u00e3o das indemniza\u00e7\u00f5es por cessa\u00e7\u00e3o de contrato de trabalho.<\/p>\n\n\n\n<div style=\"height:10px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h4 class=\"wp-block-heading\"><strong>Implica\u00e7\u00f5es pr\u00e1ticas<\/strong><\/h4>\n\n\n\n<p>Trabalhadores que tenham alternado entre fun\u00e7\u00f5es laborais e de administra\u00e7\u00e3o devem <strong>rever cuidadosamente a sua documenta\u00e7\u00e3o contratual e societ\u00e1ria<\/strong>, garantindo coer\u00eancia entre o regime jur\u00eddico (C\u00f3digo do Trabalho e C\u00f3digo das Sociedades Comerciais) e o regime fiscal aplic\u00e1vel (C\u00f3digo do IRS).<\/p>\n\n\n\n<div style=\"height:10px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<p>As <strong>Informa\u00e7\u00f5es Vinculativas<\/strong> emitidas pela AT, embora n\u00e3o constituam fonte de direito, <strong>vinculam a pr\u00f3pria Administra\u00e7\u00e3o Tribut\u00e1ria<\/strong> quanto \u00e0 interpreta\u00e7\u00e3o e aplica\u00e7\u00e3o das normas fiscais aos factos concretos analisados, tendo por isso <strong>relev\u00e2ncia jur\u00eddica significativa<\/strong>.<\/p>\n\n\n<div class=\"odin-buttons justify-content-end\">\n\t<a href=\"https:\/\/www.valadascoriel.com\/pt-pt\/contato\/\" class=\"odin-button odin-button-primary\">\n\t<span>\n\t\t<span class=\"odin-button-anchor\">Contacte-nos para apoio jur\u00eddico<\/span>\n\t<\/span>\n<\/a><\/div>\n\n\n<div style=\"height:20px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h4 class=\"wp-block-heading has-text-align-left has-dark-color has-text-color\" id=\"h-departamento-de-nacionalidades\">Departamento de Laboral<\/h4>\n\n\n\n<p><strong><a href=\"https:\/\/www.valadascoriel.com\/sociedade\/equipa\/hugo-martins-braz\/\" target=\"_blank\" rel=\"noreferrer noopener\">Hugo Martins Braz<\/a> | <a href=\"https:\/\/www.valadascoriel.com\/pt-pt\/mariana-lacueva-barradas\/\" target=\"_blank\" rel=\"noreferrer noopener\">Mariana Lacueva Barradas<\/a> | <a href=\"https:\/\/www.valadascoriel.com\/pt-pt\/catarina-almeida\/\" target=\"_blank\" rel=\"noreferrer noopener\">Catarina Almeida<\/a><\/strong><\/p>\n\n\n\n<hr class=\"wp-block-separator has-text-color has-primary-color has-alpha-channel-opacity has-primary-background-color has-background\"\/>\n","protected":false},"excerpt":{"rendered":"<p>A Autoridade Tribut\u00e1ria e Aduaneira (AT) emitiu recentemente uma Informa\u00e7\u00e3o Vinculativa que clarifica o enquadramento fiscal aplic\u00e1vel \u00e0s indemniza\u00e7\u00f5es pagas por cessa\u00e7\u00e3o de contrato de trabalho, nos casos em que o trabalhador tenha exercido fun\u00e7\u00f5es de administrador no decurso da sua rela\u00e7\u00e3o com a empresa. A quest\u00e3o colocada prende-se com situa\u00e7\u00f5es em que um profissional [&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":16435,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"content-type":"","footnotes":""},"categories":[24,47],"tags":[],"class_list":["post-17285","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-noticias-e-insights","category-noticias-legais"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v21.3 (Yoast SEO v26.1.1) - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Indemniza\u00e7\u00e3o por cessa\u00e7\u00e3o de contrato e exerc\u00edcio de fun\u00e7\u00f5es de administra\u00e7\u00e3o - VCA - Valadas Coriel e Associados<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.valadascoriel.com\/pt-pt\/indemnizacao-por-cessacao-de-contrato-e-exercicio-de-funcoes-de-administracao\/\" \/>\n<meta property=\"og:locale\" content=\"pt_PT\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Indemniza\u00e7\u00e3o por cessa\u00e7\u00e3o de contrato e exerc\u00edcio de fun\u00e7\u00f5es de administra\u00e7\u00e3o\" \/>\n<meta property=\"og:description\" content=\"A Autoridade Tribut\u00e1ria e Aduaneira (AT) emitiu recentemente uma Informa\u00e7\u00e3o Vinculativa que clarifica o enquadramento fiscal aplic\u00e1vel \u00e0s indemniza\u00e7\u00f5es pagas por cessa\u00e7\u00e3o de contrato de trabalho, nos casos em que o trabalhador tenha exercido fun\u00e7\u00f5es de administrador no decurso da sua rela\u00e7\u00e3o com a empresa. 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