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Abstract(s)
O objetivo deste trabalho consiste em analisar a problemática da detenção de participações sociais em empresas cotadas na bolsa de valores e as respetivas implicações em termos contabilísticos e fiscais, com especial enfoque no Imposto sobre o Rendimento das Pessoas Coletivas.
Para este efeito, revela-se fundamental fazer uma distinção entre as entidades que adotem as Normas Contabilísticas e de Relato Financeiro (NCRF) e as Normas Internacionais de Contabilidade (NIC) / International Accounting Standards (IAS).
O intuito da criação do Sistema de Normalização Contabilística (SNC) foi, em primeiro lugar, aproximar as normas contabilísticas portuguesas às aplicadas na Europa.
No entanto, esse objetivo não se encontra totalmente cumprido. Existem diferenças contabilísticas relevantes caso a empresa decida aplicar o SNC ou as IAS, sendo verdade que a empresa pode optar pela aplicação das normas europeias em vez das normas nacionais. Tal poderá ter implicações de natureza fiscal.
No caso de as empresas decidirem aplicar o SNC, apenas poderão registar a variação do justo valor nos resultados. Caso a entidade opte pela aplicação das normas internacionais poderá contabilizar as variações no resultados ou pelo capital próprio.
As empresas que contabilizem as suas variações de justo valor através de resultados têm de ter em atenção a posição detida em carteira, pois existem diferenças significativas em matéria fiscal, em função da percentagem de capital detida. Por seu lado, na aplicação do modelo do justo valor através de capital próprio as variações ocorridas na posição detida não apresentam qualquer relevância para o apuramento de lucro tributável.
The objective of this study is to examine the issue of shares held in companies listed in the stock exchange and respective implications in accounting and fiscal terms, with a particular focus on Corporate Income Tax. To this end, it is crucial to make a distinction between entities that adopt Accounting and Financial Reporting Standards (NCRF) or the International Accounting Standards (IAS). The purpose of the creation of the Accounting Standardisation System (SNC) was, firstly, to bring the Portuguese accounting standards closer to the ones practised in Europe. However, this goal is still not fully met. There are significant accounting differences if the company decides to apply the SNC or IAS, and the company may choose to apply European instead of national standards. This might have implications at a taxing level. Should the companies decide to apply the SNC, it may only register the change in the fair value in the financial results. If the entity opts for international standards, it may account for variations in results or in equity. Companies that account their fair value changes through the financial results must take into account the position held in the portfolio, as there are significant differences in tax matters, depending on the percentage of capital held. On the other hand, in utilizing the fair value model through equity, the variations in the position held show no relevance in the calculation of taxable income.
The objective of this study is to examine the issue of shares held in companies listed in the stock exchange and respective implications in accounting and fiscal terms, with a particular focus on Corporate Income Tax. To this end, it is crucial to make a distinction between entities that adopt Accounting and Financial Reporting Standards (NCRF) or the International Accounting Standards (IAS). The purpose of the creation of the Accounting Standardisation System (SNC) was, firstly, to bring the Portuguese accounting standards closer to the ones practised in Europe. However, this goal is still not fully met. There are significant accounting differences if the company decides to apply the SNC or IAS, and the company may choose to apply European instead of national standards. This might have implications at a taxing level. Should the companies decide to apply the SNC, it may only register the change in the fair value in the financial results. If the entity opts for international standards, it may account for variations in results or in equity. Companies that account their fair value changes through the financial results must take into account the position held in the portfolio, as there are significant differences in tax matters, depending on the percentage of capital held. On the other hand, in utilizing the fair value model through equity, the variations in the position held show no relevance in the calculation of taxable income.