Portugal: PLANO PERES – PROGRAMA ESPECIAL DE REDUÇÃO DO ENDIVIDAMENTO AO ESTADO

Last Updated: 10 November 2016
Article by PLMJ Team

Foi hoje publicado no Diário da República o Decreto-Lei n.º 67/2016, de 3 de novembro, que aprovou o Programa Especial de Redução do Endividamento ao Estado (Plano PERES), o qual entrará em vigor amanhã, 4 de novembro. Através da possibilidade conferida aos contribuintes de regularização das dívidas fiscais e à Segurança Social relativas a períodos tributários passados, este Plano tem como objetivo governamental anunciado o de reduzir o elevado nível de endividamento das famílias e das empresas, visando o relançamento da economia portuguesa através da retoma do investimento e a criação de emprego.

O Plano PERES abrange as dívidas fiscais e à Segurança Social cujo facto tributário se tenha verificado até 31 de dezembro de 2015, desde que, quanto às dívidas fiscais, o respetivo prazo legal de cobrança tenha terminado até 31 de maio de 2016. Neste Plano estão excluídas as dívidas fiscais decorrentes do não pagamento de Contribuições Extraordinárias (designadamente, a contribuição extraordinária sobre o setor energético, a contribuição extraordinária sobre o setor bancário e a contribuição extraordinária sobre o setor farmacêutico) e de dívidas que não tenham natureza fiscal (tais como as decorrentes de direitos aduaneiros), bem como a regularização de dívidas desconhecidas pela Autoridade Tributária (AT) antes da entrada em vigor deste Plano.

A adesão ao Plano PERES deverá ser feita por via eletrónica, através do Portal das Finanças e da Segurança Social Direta, até ao dia 20 de dezembro de 2016. No momento da adesão, os contribuintes terão de optar entre o pagamento integral ou prestacional da(s) dívida(s), estando a efetiva adesão condicionada a que, quanto às dívidas fiscais, os pagamentos iniciais devidos no âmbito da adesão sejam efetuados até dia 20 de dezembro de 2016 e, quanto às dívidas à Segurança Social, tais pagamentos ocorram até 30 de dezembro de 2016. O regime aprovado permite que a opção pelo pagamento possa ser exercida, no caso das dívidas à AT, separadamente em relação a cada processo e, no caso das dívidas à Segurança Social, em relação à totalidade da dívida.

O pagamento integral das dívidas permite a dispensa de pagamento dos juros compensatórios, dos juros de mora e das custas do processo de execução fiscal correspondente, bem como uma redução de coimas para 10% do mínimo legal (não podendo resultar um valor inferior a EUR 10,00) e dispensa de pagamento dos encargos do processo de contraordenação. As coimas cuja redução é admitida pelo Plano PERES deverão estar diretamente associadas à falta de pagamento do imposto, não sendo admitida a redução de coimas decorrentes da falta de cumprimento de deveres declarativos.

A opção pelo regime de pagamento prestacional permite aos contribuintes pagarem as suas dívidas até 150 prestações iguais, mensais e sucessivas, sem necessidade de prestação de quaisquer garantias adicionais. No entanto, a efetiva adesão ao regime implica o pagamento de, pelo menos, 8% do valor total das dívidas pagas em prestações (a efetuar até 20 de dezembro de 2016, para as dívidas fiscais e até 30 de dezembro de 2016, para dívidas à Segurança Social), sendo que cada prestação não poderá ser inferior a EUR 102,00 para as pessoas singulares e a EUR 204,00 para as empresas. Ao contrário do previsto para as situações de pagamento integral das dívidas, a opção pelo pagamento prestacional não prevê a redução das coimas devidas. Relativamente aos juros (compensatórios e de mora) e às custas dos processos de execução fiscal, a opção pelo pagamento prestacional assegura as seguintes reduções:

  • 10% em planos prestacionais de 73 até 150 prestações mensais;
  • 50% em planos prestacionais de 37 e até 72 prestações mensais; e
  • 80% em planos prestacionais até 36 prestações mensais.

Relativamente às dívidas tributárias que estejam a ser pagas em prestações ao abrigo das normas gerais em vigor, os contribuintes poderão igualmente aderir ao Plano PERES sem necessidade de formalismos adicionais, mantendo-se as garantias previamente prestadas até ao limite máximo da quantia exequenda (i.e., imposto e juros compensatórios), sendo reduzidas anualmente no dobro do montante efetivamente pago em prestações, sendo que esta redução está condicionada à inexistência de novas dívida à AT e à Segurança Social. O regime hoje aprovado não é, contudo, claro quanto à potencial sujeição a juros de mora ao longo da vigência do plano prestacional.

Com efeito, se por um lado fica claro que os juros em dívida beneficiarão de reduções até 80% do valor devido, por outro o regime não se pronuncia sobre se, durante a execução do plano prestacional, recairá sobre a quantia remanescente os respetivos juros de mora.

No campo penal-tributário, o Plano PERES apresenta um regime distinto daquele seguido nos RERT (aprovados em 2005, 2010 e 2011), uma vez que não prevê qualquer amnistia para as infrações tributárias, sejam elas contraordenacionais ou criminais. Significa isto que os processos penais tributários que estejam a correr os seus termos, seguirão a sua tramitação normal, não sendo arquivados pelo simples facto do arguido (empresa ou pessoa singular) aderir e cumprir o Plano PERES, pese embora o pagamento da dívida seja, nos termos da lei penal, um fator considerado aquando da aplicação da pena, coima ou sanção acessória. Por outro lado, o Plano PERES também se distingue do RERD (de 2013), na medida em que não permite a regularização de dívidas desconhecidas da AT e da Segurança Social.

O Plano PERES constitui, assim, mais uma oportunidade de regularização extraordinária de dívidas acumuladas pelos contribuintes. Este regime revela-se especialmente vantajoso para as adesões que impliquem o pagamento integral das dívidas. No entanto, relativamente à opção pelo pagamento prestacional, levantam-se algumas dúvidas quanto ao real efeito económico e financeiro na esfera dos contribuintes, uma vez que é possível/ expectável que a quantia remanescente permaneça sujeita a novos juros de mora durante a execução do plano prestacional. Os termos da adesão ao Plano PERES devem ser, por isso, devidamente ponderados, de forma a fique efetivamente identificado o seu impacto financeiro, em especial aquele que possa resultar da adesão simultânea ao pagamento integral de algumas dívidas e o pagamento prestacional das demais dívidas.

The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.

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