{"id":7021,"date":"2019-03-22T09:49:48","date_gmt":"2019-03-22T08:49:48","guid":{"rendered":"https:\/\/auren.com\/pt\/new\/dispensa-do-pagamento-especial-por-conta-pec-em-2019\/"},"modified":"2019-03-22T09:49:48","modified_gmt":"2019-03-22T08:49:48","slug":"dispensa-do-pagamento-especial-por-conta-pec-em-2019","status":"publish","type":"new","link":"https:\/\/auren.com\/pt\/noticias\/dispensa-do-pagamento-especial-por-conta-pec-em-2019\/","title":{"rendered":"DISPENSA DO PAGAMENTO ESPECIAL POR CONTA (PEC) EM 2019"},"content":{"rendered":"<p>Esta dispensa do PEC, que se aplica j\u00e1 ao pagamento relativo ao per\u00edodo de tributa\u00e7\u00e3o de 2019, cuja obriga\u00e7\u00e3o se vence no final do corrente m\u00eas de mar\u00e7o, s\u00f3 \u00e9 aplic\u00e1vel se estiverem cumpridas as seguintes condi\u00e7\u00f5es:<\/p>\n<ul>\n<li>As entregas das declara\u00e7\u00f5es Modelo 22 e IES dos dois per\u00edodos de tributa\u00e7\u00e3o anteriores (2017 e 2018) ter\u00e3o de ter sido efetuadas dentro dos prazos legais (respetivamente, final de maio e 15 de julho). Para o per\u00edodo de tributa\u00e7\u00e3o de 2017, a data limite da entrega da Modelo 22 foi alargada para o dia 30 de junho de 2018; <\/li>\n<li>Apenas s\u00e3o relevantes as entregas das primeiras declara\u00e7\u00f5es Modelo 22 e IES, dentro do prazo legal; quaisquer declara\u00e7\u00f5es de substitui\u00e7\u00e3o, ainda que entregues fora do prazo, n\u00e3o relevam para o cumprimento da referida condi\u00e7\u00e3o; <\/li>\n<li>A aferi\u00e7\u00e3o das condi\u00e7\u00f5es de dispensa \u00e9 da responsabilidade do contribuinte, sendo o respetivo controlo efetuado \u00e0 posteriori pela Autoridade Tribut\u00e1ria. <\/li>\n<\/ul>\n<p><!-- AddThis Advanced Settings generic via filter on the_content --><!-- AddThis Share Buttons generic via filter on the_content --><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Atrav\u00e9s do Of\u00edcio-Circular n\u00ba 20208\/2019, de 18 de mar\u00e7o, a Autoridade Tribut\u00e1ria veio esclarecer algumas d\u00favidas sobre a quest\u00e3o da dispensa do PEC, introduzida atrav\u00e9s da Lei do OGE para 2019.<\/p>\n","protected":false},"featured_media":7025,"template":"","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"new-category":[],"class_list":["post-7021","new","type-new","status-publish","has-post-thumbnail","hentry"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.6 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>DISPENSA DO PAGAMENTO ESPECIAL POR CONTA (PEC) EM 2019 - Auren Portugal<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/auren.com\/pt\/noticias\/dispensa-do-pagamento-especial-por-conta-pec-em-2019\/\" \/>\n<meta property=\"og:locale\" content=\"pt_PT\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"DISPENSA DO PAGAMENTO ESPECIAL POR CONTA (PEC) EM 2019 - Auren Portugal\" \/>\n<meta property=\"og:description\" content=\"Atrav\u00e9s do Of\u00edcio-Circular n\u00ba 20208\/2019, de 18 de mar\u00e7o, a Autoridade Tribut\u00e1ria veio esclarecer algumas d\u00favidas sobre a quest\u00e3o da dispensa do PEC, introduzida atrav\u00e9s da Lei do OGE para 2019.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/auren.com\/pt\/noticias\/dispensa-do-pagamento-especial-por-conta-pec-em-2019\/\" \/>\n<meta property=\"og:site_name\" content=\"Auren Portugal\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/AurenPortugal\" \/>\n<meta property=\"og:image\" content=\"https:\/\/auren.com\/pt\/wp-content\/uploads\/2019\/03\/900x520_13-2.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"900\" \/>\n\t<meta property=\"og:image:height\" content=\"520\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Tempo estimado de leitura\" \/>\n\t<meta name=\"twitter:data1\" content=\"1 minuto\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/auren.com\\\/pt\\\/noticias\\\/dispensa-do-pagamento-especial-por-conta-pec-em-2019\\\/\",\"url\":\"https:\\\/\\\/auren.com\\\/pt\\\/noticias\\\/dispensa-do-pagamento-especial-por-conta-pec-em-2019\\\/\",\"name\":\"DISPENSA DO PAGAMENTO ESPECIAL POR CONTA (PEC) EM 2019 - Auren Portugal\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/auren.com\\\/pt\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/auren.com\\\/pt\\\/noticias\\\/dispensa-do-pagamento-especial-por-conta-pec-em-2019\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/auren.com\\\/pt\\\/noticias\\\/dispensa-do-pagamento-especial-por-conta-pec-em-2019\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/auren.com\\\/pt\\\/wp-content\\\/uploads\\\/2019\\\/03\\\/900x520_13-2.jpg\",\"datePublished\":\"2019-03-22T08:49:48+00:00\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/auren.com\\\/pt\\\/noticias\\\/dispensa-do-pagamento-especial-por-conta-pec-em-2019\\\/#breadcrumb\"},\"inLanguage\":\"pt-PT\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/auren.com\\\/pt\\\/noticias\\\/dispensa-do-pagamento-especial-por-conta-pec-em-2019\\\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"pt-PT\",\"@id\":\"https:\\\/\\\/auren.com\\\/pt\\\/noticias\\\/dispensa-do-pagamento-especial-por-conta-pec-em-2019\\\/#primaryimage\",\"url\":\"https:\\\/\\\/auren.com\\\/pt\\\/wp-content\\\/uploads\\\/2019\\\/03\\\/900x520_13-2.jpg\",\"contentUrl\":\"https:\\\/\\\/auren.com\\\/pt\\\/wp-content\\\/uploads\\\/2019\\\/03\\\/900x520_13-2.jpg\",\"width\":900,\"height\":520},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/auren.com\\\/pt\\\/noticias\\\/dispensa-do-pagamento-especial-por-conta-pec-em-2019\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/auren.com\\\/pt\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"DISPENSA DO PAGAMENTO ESPECIAL POR CONTA (PEC) EM 2019\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/auren.com\\\/pt\\\/#website\",\"url\":\"https:\\\/\\\/auren.com\\\/pt\\\/\",\"name\":\"Auren Portugal\",\"description\":\"\",\"publisher\":{\"@id\":\"https:\\\/\\\/auren.com\\\/pt\\\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/auren.com\\\/pt\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"pt-PT\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/auren.com\\\/pt\\\/#organization\",\"name\":\"Auren Portugal\",\"url\":\"https:\\\/\\\/auren.com\\\/pt\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"pt-PT\",\"@id\":\"https:\\\/\\\/auren.com\\\/pt\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/auren.com\\\/pt\\\/wp-content\\\/uploads\\\/2025\\\/01\\\/cropped-cropped-favicon-Auren.png\",\"contentUrl\":\"https:\\\/\\\/auren.com\\\/pt\\\/wp-content\\\/uploads\\\/2025\\\/01\\\/cropped-cropped-favicon-Auren.png\",\"width\":512,\"height\":512,\"caption\":\"Auren Portugal\"},\"image\":{\"@id\":\"https:\\\/\\\/auren.com\\\/pt\\\/#\\\/schema\\\/logo\\\/image\\\/\"},\"sameAs\":[\"https:\\\/\\\/www.facebook.com\\\/AurenPortugal\",\"https:\\\/\\\/pt.linkedin.com\\\/company\\\/aurenportugal\"]}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"DISPENSA DO PAGAMENTO ESPECIAL POR CONTA (PEC) EM 2019 - Auren Portugal","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/auren.com\/pt\/noticias\/dispensa-do-pagamento-especial-por-conta-pec-em-2019\/","og_locale":"pt_PT","og_type":"article","og_title":"DISPENSA DO PAGAMENTO ESPECIAL POR CONTA (PEC) EM 2019 - Auren Portugal","og_description":"Atrav\u00e9s do Of\u00edcio-Circular n\u00ba 20208\/2019, de 18 de mar\u00e7o, a Autoridade Tribut\u00e1ria veio esclarecer algumas d\u00favidas sobre a quest\u00e3o da dispensa do PEC, introduzida atrav\u00e9s da Lei do OGE para 2019.","og_url":"https:\/\/auren.com\/pt\/noticias\/dispensa-do-pagamento-especial-por-conta-pec-em-2019\/","og_site_name":"Auren Portugal","article_publisher":"https:\/\/www.facebook.com\/AurenPortugal","og_image":[{"width":900,"height":520,"url":"https:\/\/auren.com\/pt\/wp-content\/uploads\/2019\/03\/900x520_13-2.jpg","type":"image\/jpeg"}],"twitter_card":"summary_large_image","twitter_misc":{"Tempo estimado de leitura":"1 minuto"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"https:\/\/auren.com\/pt\/noticias\/dispensa-do-pagamento-especial-por-conta-pec-em-2019\/","url":"https:\/\/auren.com\/pt\/noticias\/dispensa-do-pagamento-especial-por-conta-pec-em-2019\/","name":"DISPENSA DO PAGAMENTO ESPECIAL POR CONTA (PEC) EM 2019 - Auren Portugal","isPartOf":{"@id":"https:\/\/auren.com\/pt\/#website"},"primaryImageOfPage":{"@id":"https:\/\/auren.com\/pt\/noticias\/dispensa-do-pagamento-especial-por-conta-pec-em-2019\/#primaryimage"},"image":{"@id":"https:\/\/auren.com\/pt\/noticias\/dispensa-do-pagamento-especial-por-conta-pec-em-2019\/#primaryimage"},"thumbnailUrl":"https:\/\/auren.com\/pt\/wp-content\/uploads\/2019\/03\/900x520_13-2.jpg","datePublished":"2019-03-22T08:49:48+00:00","breadcrumb":{"@id":"https:\/\/auren.com\/pt\/noticias\/dispensa-do-pagamento-especial-por-conta-pec-em-2019\/#breadcrumb"},"inLanguage":"pt-PT","potentialAction":[{"@type":"ReadAction","target":["https:\/\/auren.com\/pt\/noticias\/dispensa-do-pagamento-especial-por-conta-pec-em-2019\/"]}]},{"@type":"ImageObject","inLanguage":"pt-PT","@id":"https:\/\/auren.com\/pt\/noticias\/dispensa-do-pagamento-especial-por-conta-pec-em-2019\/#primaryimage","url":"https:\/\/auren.com\/pt\/wp-content\/uploads\/2019\/03\/900x520_13-2.jpg","contentUrl":"https:\/\/auren.com\/pt\/wp-content\/uploads\/2019\/03\/900x520_13-2.jpg","width":900,"height":520},{"@type":"BreadcrumbList","@id":"https:\/\/auren.com\/pt\/noticias\/dispensa-do-pagamento-especial-por-conta-pec-em-2019\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/auren.com\/pt\/"},{"@type":"ListItem","position":2,"name":"DISPENSA DO PAGAMENTO ESPECIAL POR CONTA (PEC) EM 2019"}]},{"@type":"WebSite","@id":"https:\/\/auren.com\/pt\/#website","url":"https:\/\/auren.com\/pt\/","name":"Auren Portugal","description":"","publisher":{"@id":"https:\/\/auren.com\/pt\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/auren.com\/pt\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"pt-PT"},{"@type":"Organization","@id":"https:\/\/auren.com\/pt\/#organization","name":"Auren Portugal","url":"https:\/\/auren.com\/pt\/","logo":{"@type":"ImageObject","inLanguage":"pt-PT","@id":"https:\/\/auren.com\/pt\/#\/schema\/logo\/image\/","url":"https:\/\/auren.com\/pt\/wp-content\/uploads\/2025\/01\/cropped-cropped-favicon-Auren.png","contentUrl":"https:\/\/auren.com\/pt\/wp-content\/uploads\/2025\/01\/cropped-cropped-favicon-Auren.png","width":512,"height":512,"caption":"Auren Portugal"},"image":{"@id":"https:\/\/auren.com\/pt\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/www.facebook.com\/AurenPortugal","https:\/\/pt.linkedin.com\/company\/aurenportugal"]}]}},"_links":{"self":[{"href":"https:\/\/auren.com\/pt\/wp-json\/wp\/v2\/new\/7021","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/auren.com\/pt\/wp-json\/wp\/v2\/new"}],"about":[{"href":"https:\/\/auren.com\/pt\/wp-json\/wp\/v2\/types\/new"}],"version-history":[{"count":0,"href":"https:\/\/auren.com\/pt\/wp-json\/wp\/v2\/new\/7021\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/auren.com\/pt\/wp-json\/wp\/v2\/media\/7025"}],"wp:attachment":[{"href":"https:\/\/auren.com\/pt\/wp-json\/wp\/v2\/media?parent=7021"}],"wp:term":[{"taxonomy":"new-category","embeddable":true,"href":"https:\/\/auren.com\/pt\/wp-json\/wp\/v2\/new-category?post=7021"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}