OE 2019: what changes to the micro and small enterprises?
Micro and small companies with more tax benefits on investments
Companies that are considered medium, small or micro companies will be able to deduct from their income tax a greater amount of the profits that are reinvested. According to the State Budget proposal for 2018, rises to a maximum of 7,5 million euros the amount of reinvested profits that can be deducted from tax – in force there is a limit of 5 million. Furthermore, if medium-sized companies are limited to one deduction until 25% gives collection, In the case of micro and small businesses, the deduction can be applied up to 50% yes collected by IRC.
Increase in IRC for companies with profits exceeding 35 million
The increase in the surcharge for companies with profits above 35 million euros is not included in the State Budget proposal. However, the Government will have committed to the PCP that it would approve this measure, after the Budget debate in the specialty.
Energy fee paid by Galp, EDP and REN remain in 2018
The energy tax remains in force next year, with its calculation formula remaining unchanged. Em 2018, the Government will revalidate for the fifth consecutive year the fee it charges annually to EDP, Galp e RUN. “Remains in force in 2018 the extraordinary contribution to the energy sector (CESSATION)”, can be read in the proposal for the State Budget of 2018. CESE foresees charging a general fee for 0,85% on the net assets of companies. Created by the Government of Pedro Passos Coelho, since its entry into force in 2014 that to rate has been widely criticized and the target of legal battles. Galp was the first to go to court and since the beginning has refused to pay the fee.
Tax on banking remains unchanged
The Government maintains the tax on the banking sector in force. The revenue generated by the contribution to the banking sector is expected to fall 2,7% next year, to 182 million euros, according to the State Budget proposal report (OE) to 2018. This year the tax created by the Government of José Sócrates in 2011 surrendered 187 million, according to the estimate recorded in the OE.
PEC cannot reduce autonomous taxes
As empresas vão ser impedidas de abater qualquer tipo de custo ao valor que pagam a título de tributações autónomas. A medida consta da proposta do Orçamento do Estado para 2018 e tem carácter interpretativo, isto é, o Governo quer que se aplique já a situações passadas, isto na tentativa de ainda influenciar processos que estão nos tribunais e que o Fisco tem vindo a perder, nomeadamente quanto à possibilidade de se deduzirem os pagamentos especiais por conta (PEC) às tributações autónomas.
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