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A partir de 2019, o Pagamento Especial por Conta (PEC) vai deixar de ser obrigatório, contudo as empresas têm de pedir a dispensa do mesmo.

As empresas que queiram ser dispensadas do Pagamento Especial por Conta deverão chegar junto da Autoridade Tributária e Aduaneira da sua intenção dentro do prazo estabelecido.

O pedido de dispensa deverá ser feito através do Portal das Finanças até ao final do 3º mês do respectivo período de tributação. Todavia, para que o pedido seja aceite deverá ser necessário que as obrigações previstas na declaração periódica de rendimentos e na declaração anual de informação contabilística e fiscal relativa aos últimos três exercícios anteriores tenham sido cumpridas.

 

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