{"id":206,"date":"2019-06-21T11:51:38","date_gmt":"2019-06-21T10:51:38","guid":{"rendered":"http:\/\/mb-advogados.99porcento.pt\/?page_id=206"},"modified":"2026-10-02T23:25:40","modified_gmt":"2026-10-02T22:25:40","slug":"direito-fiscal-funchal","status":"publish","type":"page","link":"https:\/\/mb-advogados.pt\/en\/areas-de-pratica\/direito-fiscal-funchal\/","title":{"rendered":"Tax Law"},"content":{"rendered":"

[et_pb_section fb_built=”1″ next_background_color=”#ffffff” disabled_on=”off|off|off” _builder_version=”3.27.4″ background_image=”https:\/\/mb-advogados.pt\/wp\/wp-content\/uploads\/2019\/09\/fiscal-dest.jpg” background_position=”bottom_right” inner_module_alignment=”center” custom_margin=”0px||0px|” custom_padding=”0px||0px|” bottom_divider_style=”slant2″ bottom_divider_flip=”vertical” z_index_tablet=”500″ box_shadow_horizontal_tablet=”0px” box_shadow_vertical_tablet=”0px” box_shadow_blur_tablet=”40px” box_shadow_spread_tablet=”0px”][et_pb_row custom_padding_last_edited=”off|desktop” _builder_version=”3.25″ module_alignment=”center” custom_padding_tablet=”50px||50px|” custom_padding_phone=”40px||40px|” z_index_tablet=”500″ box_shadow_horizontal_tablet=”0px” box_shadow_vertical_tablet=”0px” box_shadow_blur_tablet=”40px” box_shadow_spread_tablet=”0px”][et_pb_column type=”4_4″ _builder_version=”3.25″ custom_padding=”|||” custom_padding__hover=”|||”][et_pb_divider show_divider=”off” _builder_version=”3.24.1″ height=”150px” z_index_tablet=”500″ box_shadow_horizontal_tablet=”0px” box_shadow_vertical_tablet=”0px” box_shadow_blur_tablet=”40px” box_shadow_spread_tablet=”0px”][\/et_pb_divider][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section fb_built=”1″ next_background_color=”#ffffff” disabled_on=”on|on|on” _builder_version=”3.24.1″ background_image=”https:\/\/mb-advogados.pt\/wp\/wp-content\/uploads\/2019\/06\/madeira-servicos-fiscal-mb-advogados.jpg” inner_module_alignment=”center” custom_margin=”0px||0px|” custom_padding=”0px||0px|” bottom_divider_style=”slant2″ bottom_divider_flip=”vertical” z_index_tablet=”500″ box_shadow_horizontal_tablet=”0px” box_shadow_vertical_tablet=”0px” box_shadow_blur_tablet=”40px” box_shadow_spread_tablet=”0px” disabled=”on”][et_pb_row custom_padding_last_edited=”on|phone” _builder_version=”3.25″ module_alignment=”center” custom_padding=”200px||200px|” custom_padding_tablet=”100px||100px|” custom_padding_phone=”80px||80px|” z_index_tablet=”500″ box_shadow_horizontal_tablet=”0px” box_shadow_vertical_tablet=”0px” box_shadow_blur_tablet=”40px” box_shadow_spread_tablet=”0px”][et_pb_column type=”4_4″ _builder_version=”3.25″ custom_padding=”|||” custom_padding__hover=”|||”][et_pb_text admin_label=”Titulo – h1 – M|B Advogados” _builder_version=”3.27.4″ text_font=”|700|||||||” text_font_size=”30px” header_text_align=”center” header_font_size=”20px” header_line_height=”1.4em” header_2_text_align=”center” header_2_font_size=”20px” header_2_line_height=”1.4em” text_orientation=”center” background_layout=”dark” custom_margin=”0px||0px|” custom_padding=”0px||0px|” header_font_size_tablet=”” header_font_size_phone=”16px” header_font_size_last_edited=”on|tablet” header_2_font_size_tablet=”” header_2_font_size_phone=”16px” header_2_font_size_last_edited=”on|phone” z_index_tablet=”500″ custom_css_main_element=”text-shadow: 1px 1px 2px #000; ” text_text_shadow_horizontal_length_tablet=”0px” text_text_shadow_vertical_length_tablet=”0px” text_text_shadow_blur_strength_tablet=”1px” link_text_shadow_horizontal_length_tablet=”0px” link_text_shadow_vertical_length_tablet=”0px” link_text_shadow_blur_strength_tablet=”1px” ul_text_shadow_horizontal_length_tablet=”0px” ul_text_shadow_vertical_length_tablet=”0px” ul_text_shadow_blur_strength_tablet=”1px” ol_text_shadow_horizontal_length_tablet=”0px” ol_text_shadow_vertical_length_tablet=”0px” ol_text_shadow_blur_strength_tablet=”1px” quote_text_shadow_horizontal_length_tablet=”0px” quote_text_shadow_vertical_length_tablet=”0px” quote_text_shadow_blur_strength_tablet=”1px” header_text_shadow_horizontal_length_tablet=”0px” header_text_shadow_vertical_length_tablet=”0px” header_text_shadow_blur_strength_tablet=”1px” header_2_text_shadow_horizontal_length_tablet=”0px” header_2_text_shadow_vertical_length_tablet=”0px” header_2_text_shadow_blur_strength_tablet=”1px” header_3_text_shadow_horizontal_length_tablet=”0px” header_3_text_shadow_vertical_length_tablet=”0px” header_3_text_shadow_blur_strength_tablet=”1px” header_4_text_shadow_horizontal_length_tablet=”0px” header_4_text_shadow_vertical_length_tablet=”0px” header_4_text_shadow_blur_strength_tablet=”1px” header_5_text_shadow_horizontal_length_tablet=”0px” header_5_text_shadow_vertical_length_tablet=”0px” header_5_text_shadow_blur_strength_tablet=”1px” header_6_text_shadow_horizontal_length_tablet=”0px” header_6_text_shadow_vertical_length_tablet=”0px” header_6_text_shadow_blur_strength_tablet=”1px” box_shadow_horizontal_tablet=”0px” box_shadow_vertical_tablet=”0px” box_shadow_blur_tablet=”40px” box_shadow_spread_tablet=”0px”]<\/p>\n

M|B Advogados<\/h2>\n

[\/et_pb_text][et_pb_text admin_label=”Titulo – h1 – Fiscal” _builder_version=”3.27.4″ text_font=”|700|||||||” text_font_size=”30px” header_font=”|700|||||||” header_text_align=”center” header_font_size=”45px” header_line_height=”1.4em” header_2_font=”|700|||||||” header_2_text_align=”center” header_2_font_size=”45px” header_2_line_height=”1.4em” text_orientation=”center” background_layout=”dark” custom_margin=”0px||0px|” custom_padding=”0px||0px|” header_font_size_tablet=”30px” header_font_size_phone=”20px” header_font_size_last_edited=”on|desktop” header_2_font_size_tablet=”30px” header_2_font_size_phone=”20px” header_2_font_size_last_edited=”on|phone” z_index_tablet=”500″ custom_css_main_element=”text-shadow: 1px 1px 2px #000; ” text_text_shadow_horizontal_length_tablet=”0px” text_text_shadow_vertical_length_tablet=”0px” text_text_shadow_blur_strength_tablet=”1px” link_text_shadow_horizontal_length_tablet=”0px” link_text_shadow_vertical_length_tablet=”0px” link_text_shadow_blur_strength_tablet=”1px” ul_text_shadow_horizontal_length_tablet=”0px” ul_text_shadow_vertical_length_tablet=”0px” ul_text_shadow_blur_strength_tablet=”1px” ol_text_shadow_horizontal_length_tablet=”0px” ol_text_shadow_vertical_length_tablet=”0px” ol_text_shadow_blur_strength_tablet=”1px” quote_text_shadow_horizontal_length_tablet=”0px” quote_text_shadow_vertical_length_tablet=”0px” quote_text_shadow_blur_strength_tablet=”1px” header_text_shadow_horizontal_length_tablet=”0px” header_text_shadow_vertical_length_tablet=”0px” header_text_shadow_blur_strength_tablet=”1px” header_2_text_shadow_horizontal_length_tablet=”0px” header_2_text_shadow_vertical_length_tablet=”0px” header_2_text_shadow_blur_strength_tablet=”1px” header_3_text_shadow_horizontal_length_tablet=”0px” header_3_text_shadow_vertical_length_tablet=”0px” header_3_text_shadow_blur_strength_tablet=”1px” header_4_text_shadow_horizontal_length_tablet=”0px” header_4_text_shadow_vertical_length_tablet=”0px” header_4_text_shadow_blur_strength_tablet=”1px” header_5_text_shadow_horizontal_length_tablet=”0px” header_5_text_shadow_vertical_length_tablet=”0px” header_5_text_shadow_blur_strength_tablet=”1px” header_6_text_shadow_horizontal_length_tablet=”0px” header_6_text_shadow_vertical_length_tablet=”0px” header_6_text_shadow_blur_strength_tablet=”1px” box_shadow_horizontal_tablet=”0px” box_shadow_vertical_tablet=”0px” box_shadow_blur_tablet=”40px” box_shadow_spread_tablet=”0px”]<\/p>\n

Fiscal<\/h1>\n

[\/et_pb_text][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section fb_built=”1″ _builder_version=”3.24.1″ z_index_tablet=”500″ box_shadow_horizontal_tablet=”0px” box_shadow_vertical_tablet=”0px” box_shadow_blur_tablet=”40px” box_shadow_spread_tablet=”0px”][et_pb_row _builder_version=”3.25″ custom_padding=”||0px|” z_index_tablet=”500″ box_shadow_horizontal_tablet=”0px” box_shadow_vertical_tablet=”0px” box_shadow_blur_tablet=”40px” box_shadow_spread_tablet=”0px”][et_pb_column type=”4_4″ _builder_version=”3.25″ custom_padding=”|||” custom_padding__hover=”|||”][et_pb_text admin_label=”Titulo – h1 – Fiscal” _builder_version=”4.4.3″ text_font=”Playfair Display||||||||” text_font_size=”17px” text_line_height=”1.4em” header_font=”Gill Sans MT|700||on|||||” header_text_align=”left” header_2_font=”|700||on|||||” header_2_text_align=”left” header_2_font_size=”30px” width_last_edited=”off|tablet” custom_margin=”||3px|||” header_2_font_size_tablet=”26px” header_2_font_size_phone=”” header_2_font_size_last_edited=”on|desktop” z_index_tablet=”500″ text_text_shadow_horizontal_length_tablet=”0px” text_text_shadow_vertical_length_tablet=”0px” text_text_shadow_blur_strength_tablet=”1px” link_text_shadow_horizontal_length_tablet=”0px” link_text_shadow_vertical_length_tablet=”0px” link_text_shadow_blur_strength_tablet=”1px” ul_text_shadow_horizontal_length_tablet=”0px” ul_text_shadow_vertical_length_tablet=”0px” ul_text_shadow_blur_strength_tablet=”1px” ol_text_shadow_horizontal_length_tablet=”0px” ol_text_shadow_vertical_length_tablet=”0px” ol_text_shadow_blur_strength_tablet=”1px” quote_text_shadow_horizontal_length_tablet=”0px” quote_text_shadow_vertical_length_tablet=”0px” quote_text_shadow_blur_strength_tablet=”1px” header_text_shadow_horizontal_length_tablet=”0px” header_text_shadow_vertical_length_tablet=”0px” header_text_shadow_blur_strength_tablet=”1px” header_2_text_shadow_horizontal_length_tablet=”0px” header_2_text_shadow_vertical_length_tablet=”0px” header_2_text_shadow_blur_strength_tablet=”1px” header_3_text_shadow_horizontal_length_tablet=”0px” header_3_text_shadow_vertical_length_tablet=”0px” header_3_text_shadow_blur_strength_tablet=”1px” header_4_text_shadow_horizontal_length_tablet=”0px” header_4_text_shadow_vertical_length_tablet=”0px” header_4_text_shadow_blur_strength_tablet=”1px” header_5_text_shadow_horizontal_length_tablet=”0px” header_5_text_shadow_vertical_length_tablet=”0px” header_5_text_shadow_blur_strength_tablet=”1px” header_6_text_shadow_horizontal_length_tablet=”0px” header_6_text_shadow_vertical_length_tablet=”0px” header_6_text_shadow_blur_strength_tablet=”1px” box_shadow_horizontal_tablet=”0px” box_shadow_vertical_tablet=”0px” box_shadow_blur_tablet=”40px” box_shadow_spread_tablet=”0px” text_text_align=”left”]<\/p>\n

\u200bAdvogados de direito fiscal no Funchal<\/h1>\n

A fiscalidade condiciona praticamente todas as decis\u00f5es com relev\u00e2ncia patrimonial, desde a compra de um im\u00f3vel \u00e0 escolha da forma de exercer uma atividade. Acompanhamos particulares e empresas na Madeira em mat\u00e9ria fiscal, tanto na fase de planeamento como na de lit\u00edgio com a administra\u00e7\u00e3o tribut\u00e1ria.<\/p>\n

A Regi\u00e3o Aut\u00f3noma da Madeira tem especificidades pr\u00f3prias, quer em taxas regionais quer em regimes aplic\u00e1veis, cujo impacto importa acautelar.<\/p>\n

 <\/p>\n

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Fiscalidade de particulares<\/h2>\n

IRS, mais-valias na venda de im\u00f3veis e de participa\u00e7\u00f5es, tributa\u00e7\u00e3o de rendimentos prediais, heran\u00e7as e doa\u00e7\u00f5es, e situa\u00e7\u00f5es de dupla resid\u00eancia. As quest\u00f5es mais frequentes surgem na venda de im\u00f3veis e em rendimentos obtidos no estrangeiro.<\/p>\n

Fiscalidade das empresas<\/h2>\n

IRC, IVA, tributa\u00e7\u00f5es aut\u00f3nomas, benef\u00edcios fiscais aplic\u00e1veis e as consequ\u00eancias fiscais de reorganiza\u00e7\u00f5es societ\u00e1rias. Em regra, quanto mais cedo a quest\u00e3o fiscal entra na decis\u00e3o, mais op\u00e7\u00f5es estar\u00e3o dispon\u00edveis.<\/p>\n

N\u00e3o residentes e representa\u00e7\u00e3o fiscal<\/h2>\n

Nomea\u00e7\u00e3o de representante fiscal, obriga\u00e7\u00f5es declarativas de quem reside fora de Portugal mas det\u00e9m bens no pa\u00eds, e regimes aplic\u00e1veis a quem transfere resid\u00eancia para a Madeira. \u00c9 uma \u00e1rea com procura crescente, e com erros frequentes cometidos por desconhecimento das obriga\u00e7\u00f5es declarativas.<\/p>\n

Impostos sobre o patrim\u00f3nio<\/h2>\n

IMI, adicional ao IMI, IMT e Imposto do Selo, incluindo pedidos de reavalia\u00e7\u00e3o, isen\u00e7\u00f5es e reclama\u00e7\u00f5es de valores patrimoniais tribut\u00e1rios. O valor patrimonial fixado pela administra\u00e7\u00e3o nem sempre corresponde \u00e0 realidade do im\u00f3vel, e \u00e9 impugn\u00e1vel.<\/p>\n

Inspe\u00e7\u00f5es, reclama\u00e7\u00f5es e execu\u00e7\u00f5es fiscais<\/h2>\n

Acompanhamento de procedimentos de inspe\u00e7\u00e3o, direito de audi\u00e7\u00e3o, reclama\u00e7\u00e3o graciosa, recurso hier\u00e1rquico, impugna\u00e7\u00e3o judicial e oposi\u00e7\u00e3o \u00e0 execu\u00e7\u00e3o fiscal. Os prazos nesta mat\u00e9ria s\u00e3o curtos e, uma vez perdidos, raramente se recuperam.<\/p>\n

Para analisarmos o seu caso, marque uma primeira reuni\u00e3o atrav\u00e9s da nossa p\u00e1gina de contactos.<\/a><\/p>\n

[\/et_pb_text][et_pb_code _builder_version=”4.4.3″]<\/p>\n

CONTACTE-NOS<\/a><\/div>\n

[\/et_pb_code][\/et_pb_column][et_pb_column type=”2_5″ module_class=”bw_mb-servicos-lista” _builder_version=”3.25″ custom_padding=”0px||30px|” custom_padding__hover=”|||”][et_pb_text _builder_version=”4.4.3″ hover_enabled=”0″]<\/p>\n

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