{"id":5797,"date":"2023-01-05T08:00:00","date_gmt":"2023-01-05T08:00:00","guid":{"rendered":"https:\/\/onelegal.pt\/?p=5797"},"modified":"2023-01-04T18:39:34","modified_gmt":"2023-01-04T18:39:34","slug":"orcamento-de-estado-de-cabo-verde-novidades-para-2023","status":"publish","type":"post","link":"https:\/\/onelegal.pt\/pt-pt\/blog-pt-pt\/orcamento-de-estado-de-cabo-verde-novidades-para-2023\/","title":{"rendered":"<strong>Or\u00e7amento de Estado de Cabo Verde \u2013 Novidades para 2023<\/strong>"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"5797\" class=\"elementor elementor-5797\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-50804ee elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"50804ee\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-d9f8f5e\" data-id=\"d9f8f5e\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-516be33 videofoto elementor-skin-carousel elementor-widget elementor-widget-media-carousel\" data-id=\"516be33\" data-element_type=\"widget\" data-settings=\"{&quot;slides_per_view&quot;:&quot;1&quot;,&quot;skin&quot;:&quot;carousel&quot;,&quot;effect&quot;:&quot;slide&quot;,&quot;speed&quot;:500,&quot;autoplay&quot;:&quot;yes&quot;,&quot;autoplay_speed&quot;:5000,&quot;loop&quot;:&quot;yes&quot;,&quot;pause_on_hover&quot;:&quot;yes&quot;,&quot;pause_on_interaction&quot;:&quot;yes&quot;,&quot;space_between&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:10,&quot;sizes&quot;:[]},&quot;space_between_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:10,&quot;sizes&quot;:[]},&quot;space_between_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:10,&quot;sizes&quot;:[]}}\" data-widget_type=\"media-carousel.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<link rel=\"stylesheet\" href=\"https:\/\/onelegal.pt\/wp-content\/plugins\/pro-elements\/assets\/css\/widget-carousel.min.css\">\t\t<div class=\"elementor-swiper\">\n\t\t\t<div class=\"elementor-main-swiper swiper\">\n\t\t\t\t<div class=\"swiper-wrapper\">\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"swiper-slide\">\n\t\t\t\t\t\t\t<a href=\"https:\/\/onelegal.pt\/wp-content\/uploads\/2023\/01\/BLOG-05-de-janeiro.jpg\" data-elementor-open-lightbox=\"yes\" data-elementor-lightbox-slideshow=\"516be33\" data-elementor-lightbox-title=\"BLOG 05 de janeiro\" data-e-action-hash=\"#elementor-action%3Aaction%3Dlightbox%26settings%3DeyJpZCI6NTgwMSwidXJsIjoiaHR0cHM6XC9cL29uZWxlZ2FsLnB0XC93cC1jb250ZW50XC91cGxvYWRzXC8yMDIzXC8wMVwvQkxPRy0wNS1kZS1qYW5laXJvLmpwZyIsInNsaWRlc2hvdyI6IjUxNmJlMzMifQ%3D%3D\" data-elementor-lightbox-video=\"\">\t\t<div class=\"elementor-carousel-image\" role=\"img\" aria-label=\"BLOG 05 de janeiro\" style=\"background-image: url(&#039;https:\/\/onelegal.pt\/wp-content\/uploads\/2023\/01\/BLOG-05-de-janeiro.jpg&#039;)\">\n\n\t\t\t\n\t\t\t\t\t\t\t<div class=\"elementor-custom-embed-play\">\n\t\t\t\t\t<i aria-hidden=\"true\" class=\"eicon-play\"><\/i>\t\t\t\t\t<span class=\"elementor-screen-only\">Play<\/span>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/a>\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1764073 bt-links esq elementor-widget elementor-widget-button\" data-id=\"1764073\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-md\" href=\"https:\/\/onelegal.pt\/blog\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\"><div class=\"ic-arrow\"><\/div>Other Posts<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-5781a55 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"5781a55\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-b13b9ed\" data-id=\"b13b9ed\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-5b02df7 elementor-widget elementor-widget-heading\" data-id=\"5b02df7\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor - v3.23.0 - 15-07-2024 *\/\n.elementor-heading-title{padding:0;margin:0;line-height:1}.elementor-widget-heading .elementor-heading-title[class*=elementor-size-]>a{color:inherit;font-size:inherit;line-height:inherit}.elementor-widget-heading .elementor-heading-title.elementor-size-small{font-size:15px}.elementor-widget-heading .elementor-heading-title.elementor-size-medium{font-size:19px}.elementor-widget-heading .elementor-heading-title.elementor-size-large{font-size:29px}.elementor-widget-heading .elementor-heading-title.elementor-size-xl{font-size:39px}.elementor-widget-heading .elementor-heading-title.elementor-size-xxl{font-size:59px}<\/style><h3 class=\"elementor-heading-title elementor-size-default\">05\/01\/2023<\/h3>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2e4e4d8 elementor-widget elementor-widget-heading\" data-id=\"2e4e4d8\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><strong>Or\u00e7amento de Estado de Cabo Verde \u2013 Novidades para 2023<\/strong><\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b17eebf elementor-author-box--align-left elementor-author-box--image-valign-middle elementor-author-box--layout-image-left elementor-author-box--avatar-yes elementor-author-box--name-yes elementor-author-box--biography-yes elementor-author-box--link-no elementor-widget elementor-widget-author-box\" data-id=\"b17eebf\" data-element_type=\"widget\" data-widget_type=\"author-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<link rel=\"stylesheet\" href=\"https:\/\/onelegal.pt\/wp-content\/plugins\/pro-elements\/assets\/css\/widget-theme-elements.min.css\">\t\t<div class=\"elementor-author-box\">\n\t\t\t\t\t\t\t<div  class=\"elementor-author-box__avatar\">\n\t\t\t\t\t<img decoding=\"async\" src=\"https:\/\/onelegal.pt\/wp-content\/uploads\/2022\/02\/cropped-onelegal-onepeople-65-1-300x300.jpg\" alt=\"Picture of Carla Monteiro\" loading=\"lazy\">\n\t\t\t\t<\/div>\n\t\t\t\n\t\t\t<div class=\"elementor-author-box__text\">\n\t\t\t\t\t\t\t\t\t<div >\n\t\t\t\t\t\t<span class=\"elementor-author-box__name\">\n\t\t\t\t\t\t\tCarla Monteiro\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-author-box__bio\">\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-181dd8d elementor-widget elementor-widget-text-editor\" data-id=\"181dd8d\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor - v3.23.0 - 15-07-2024 *\/\n.elementor-widget-text-editor.elementor-drop-cap-view-stacked .elementor-drop-cap{background-color:#69727d;color:#fff}.elementor-widget-text-editor.elementor-drop-cap-view-framed .elementor-drop-cap{color:#69727d;border:3px solid;background-color:transparent}.elementor-widget-text-editor:not(.elementor-drop-cap-view-default) .elementor-drop-cap{margin-top:8px}.elementor-widget-text-editor:not(.elementor-drop-cap-view-default) .elementor-drop-cap-letter{width:1em;height:1em}.elementor-widget-text-editor .elementor-drop-cap{float:left;text-align:center;line-height:1;font-size:50px}.elementor-widget-text-editor .elementor-drop-cap-letter{display:inline-block}<\/style>\t\t\t\t<p>Foi publicado o Or\u00e7amento de Estado (adiante OE) para 2023, que entrou em vigor a 1 de janeiro de 2023, aprovado pela Lei n.\u00ba 16\/X\/2022, de 30 de dezembro.<\/p><p>O OE para 2023 inclui novos incentivos fiscais, propondo-se tamb\u00e9m\u00a0a manuten\u00e7\u00e3o, em 2023, de um leque alargado de benef\u00edcios e incentivos fiscais j\u00e1 existentes e que visam promover o investimento e o emprego. Destacam-se as principais medidas fiscais previstas no OE:\u00a0<\/p><ol><li><strong>Regime de incentivos fiscais em investiga\u00e7\u00e3o e desenvolvimento empresarial<\/strong>:\u00a0est\u00e1 previsto\u00a0um novo regime de incentivos fiscais em investiga\u00e7\u00e3o e desenvolvimento empresarial que estar\u00e1 em vigor de 2023 a 2038. Os incentivos previstos n\u00e3o s\u00e3o cumul\u00e1veis com quaisquer outros benef\u00edcios fiscais em vigor. Os sujeitos passivos de impostos sobre rendimentos das pessoas coletivas (adiante simplesmente IRPC) residentes em territ\u00f3rio cabo verdiano que exer\u00e7am, a t\u00edtulo principal, uma atividade de natureza comercial, agr\u00edcola, industrial, e de servi\u00e7os e os n\u00e3o residentes com estabelecimentos est\u00e1veis nesse territ\u00f3rio podem deduzir ao montante da coleta do IRPC, e at\u00e9 \u00e0 sua concorr\u00eancia, o valor correspondente \u00e0s despesas com investiga\u00e7\u00e3o e desenvolvimento, na parte que n\u00e3o tenha sido objeto de comparticipa\u00e7\u00e3o financeira do Estado.<\/li><li><strong>Incentivo ao reinvestimento de lucros<\/strong>:\u00a0prop\u00f5e-se isen\u00e7\u00e3o da IRPC sobre os lucros reinvestidos pelas empresas de base tecnol\u00f3gica autorizadas a operar na Zona Econ\u00f3mica Especial para Tecnologias (adiante simplesmente ZEET), o que inclui qualquer empresa que desenvolva atividades de investiga\u00e7\u00e3o e desenvolvimento\u00a0(I&amp;D), internamente ou em colabora\u00e7\u00e3o externa, com vista \u00e0 cria\u00e7\u00e3o de novos ou melhores produtos ou servi\u00e7os e processos.<\/li><li><strong>Benef\u00edcios fiscais para emigrantes<\/strong>:\u00a0Prop\u00f5e-se a isen\u00e7\u00e3o de tributa\u00e7\u00e3o dos rendimentos provenientes de obriga\u00e7\u00f5es de empresas e t\u00edtulos do tesouro, com coloca\u00e7\u00e3o p\u00fablica e cotadas na Bolsa de Valores, subscritos e j\u00e1 detidos por emigrantes cabo-verdianos.<\/li><li><strong>Incentivo ao\u00a0exerc\u00edcio de atividade profissional prestada de forma remota para fora do territ\u00f3rio nacional<\/strong>:\u00a0Prop\u00f5e-se isen\u00e7\u00e3o de imposto sobre o rendimento, durante um ano, para os trabalhadores dependentes e profissionais independentes n\u00e3o residentes que exer\u00e7am atividade profissional, de forma remota, a entidades com domic\u00edlio ou sede fora do territ\u00f3rio de Cabo Verde, que tenham prova de v\u00ednculo laboral.\u00a0Prop\u00f5e-se ainda que esses mesmos trabalhadores possam gozar dos incentivos previstos no regime de residentes n\u00e3o habituais, desde que permane\u00e7am no pa\u00eds por um per\u00edodo superior a um ano.<\/li><li><strong>Incentivos \u00e0 produ\u00e7\u00e3o de energias renov\u00e1veis<\/strong>:\u00a0S\u00e3o isentas de direitos e demais imposi\u00e7\u00f5es aduaneiras, as importa\u00e7\u00f5es de equipamento\u00a0e seus acess\u00f3rios, em estado novo e moderno, de produ\u00e7\u00e3o de energias renov\u00e1veis,\u00a0nomeadamente pain\u00e9is solares, geradores e\u00f3licos e outros dispositivos de produ\u00e7\u00e3o de\u00a0energia baseados na utiliza\u00e7\u00e3o massiva de fontes de energia renov\u00e1vel, e que venham a\u00a0contribuir para a melhoria da prote\u00e7\u00e3o ambiental, para a redu\u00e7\u00e3o da depend\u00eancia nacional\u00a0dos produtos petrol\u00edferos e para o incremento da utiliza\u00e7\u00e3o de fontes renov\u00e1veis de\u00a0energia.<\/li><li><strong>Isen\u00e7\u00e3o de Imposto sobre Consumo Especiais (ICE) na importa\u00e7\u00e3o de ve\u00edculos do tipo todo-o-terreno<\/strong>:\u00a0Prop\u00f5e-se isen\u00e7\u00e3o de imposto sobre consumo especiais, na importa\u00e7\u00e3o de ve\u00edculos do tipo todo-o-terreno (4&#215;4) destinados ao turismo de aventura.<\/li><li><strong>Altera\u00e7\u00e3o do sal\u00e1rio-m\u00ednimo nacional e atribui\u00e7\u00e3o de pens\u00e3o social a idosos<\/strong>:\u00a0h\u00e1 um\u00a0aumento do sal\u00e1rio-m\u00ednimo de 13000$00 (treze mil escudos) para 14000$00 (catorze mil escudos).\u00a0<\/li><\/ol>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-fda516d elementor-hidden-desktop elementor-hidden-tablet elementor-hidden-mobile elementor-widget elementor-widget-video\" data-id=\"fda516d\" data-element_type=\"widget\" data-settings=\"{&quot;youtube_url&quot;:&quot;https:\\\/\\\/www.youtube.com\\\/watch?v=CoVvvnT6cEE&amp;ab_channel=Sanzza-Ag%C3%AAnciadeMarketingDigital%2CCria%C3%A7%C3%A3odeWebsiteseDesignGr%C3%A1fico&quot;,&quot;video_type&quot;:&quot;youtube&quot;,&quot;controls&quot;:&quot;yes&quot;}\" data-widget_type=\"video.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor - v3.23.0 - 15-07-2024 *\/\n.elementor-widget-video .elementor-widget-container{overflow:hidden;transform:translateZ(0)}.elementor-widget-video .elementor-wrapper{aspect-ratio:var(--video-aspect-ratio)}.elementor-widget-video .elementor-wrapper iframe,.elementor-widget-video .elementor-wrapper video{height:100%;width:100%;display:flex;border:none;background-color:#000}@supports not (aspect-ratio:1\/1){.elementor-widget-video .elementor-wrapper{position:relative;overflow:hidden;height:0;padding-bottom:calc(100% \/ var(--video-aspect-ratio))}.elementor-widget-video .elementor-wrapper iframe,.elementor-widget-video .elementor-wrapper video{position:absolute;top:0;right:0;bottom:0;left:0}}.elementor-widget-video .elementor-open-inline .elementor-custom-embed-image-overlay{position:absolute;top:0;right:0;bottom:0;left:0;background-size:cover;background-position:50%}.elementor-widget-video .elementor-custom-embed-image-overlay{cursor:pointer;text-align:center}.elementor-widget-video .elementor-custom-embed-image-overlay:hover .elementor-custom-embed-play i{opacity:1}.elementor-widget-video .elementor-custom-embed-image-overlay img{display:block;width:100%;aspect-ratio:var(--video-aspect-ratio);-o-object-fit:cover;object-fit:cover;-o-object-position:center center;object-position:center center}@supports not (aspect-ratio:1\/1){.elementor-widget-video .elementor-custom-embed-image-overlay{position:relative;overflow:hidden;height:0;padding-bottom:calc(100% \/ var(--video-aspect-ratio))}.elementor-widget-video .elementor-custom-embed-image-overlay img{position:absolute;top:0;right:0;bottom:0;left:0}}.elementor-widget-video .e-hosted-video .elementor-video{-o-object-fit:cover;object-fit:cover}.e-con-inner>.elementor-widget-video,.e-con>.elementor-widget-video{width:var(--container-widget-width);--flex-grow:var(--container-widget-flex-grow)}<\/style>\t\t<div class=\"elementor-wrapper elementor-open-inline\">\n\t\t\t<div class=\"elementor-video\"><\/div>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b231f4c elementor-widget elementor-widget-heading\" data-id=\"b231f4c\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">SHARE<\/h3>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a8440de elementor-share-buttons--view-icon elementor-share-buttons--skin-minimal elementor-share-buttons--shape-circle 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