Portaria n.º 180/2017
| Data de publicação | 31 Maio 2017 |
| Section | Serie I |
| Órgão | Finanças |
Portaria n.º 180/2017
de 31 de maio
A nova redação do artigo 126.º do Código do Imposto sobre o Rendimento das Pessoas Singulares (Código do IRS) torna necessário efetuar alterações ao modelo da declaração Modelo 18 - Vales de Refeição, aprovado pela Portaria n.º 698/2002, de 25 de junho.
A alteração do artigo 126.º do Código do IRS, por força do artigo 129.º da Lei n.º 7-A/2016, de 30 de março (Orçamento do Estado para o ano de 2016), vem alargar o número de títulos de compensação extrassalarial a declarar, e, consequentemente, o número das entidades emitentes abrangidas por esta obrigação acessória, o que permitirá melhorar qualitativa e quantitativamente a informação e consequente acompanhamento desta obrigação acessória por parte da Autoridade Tributária e Aduaneira, tendo em vista a redução da evasão fiscal.
A nova declaração Modelo 18, para além da informação dos vales/cartões de refeição emitidos, passa a incluir também informação de outros títulos de compensação extrassalarial emitidos pelos obrigados e adquiridos pelas entidades empregadoras para disponibilização aos seus empregados, que se enquadrem no novo conceito de títulos de compensação extrassalarial definido no n.º 6 do artigo 126.º do Código do IRS, nomeadamente os "vales sociais" (Decreto-Lei n.º 26/99, de 28 de janeiro, com as alterações decorrentes do artigo 10.º da Lei n.º 82-E/2014, de 31/12 - Reforma de Tributação das pessoas singulares), assim como de quaisquer outros títulos de compensação extrassalarial cuja utilização corresponda a um desagravamento fiscal.
Assim:
Manda o Governo, pelo Secretário de Estado dos Assuntos Fiscais, nos termos do artigo 8.º do Decreto-Lei n.º 442-A/88, de 30 de novembro, o seguinte:
Artigo 1.º
Declaração de Títulos de Compensação Extrassalarial
1 - É aprovado o novo modelo de declaração e respetivas instruções, designado por Declaração de Títulos de Compensação Extrassalarial (Modelo 18), para cumprimento da obrigação referida no n.º 2 do artigo 126.º do Código...
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