{"id":33369,"date":"2002-04-19T11:04:19","date_gmt":"2002-04-19T11:04:19","guid":{"rendered":""},"modified":"2023-11-14T17:04:40","modified_gmt":"2023-11-14T17:04:40","slug":"33369","status":"publish","type":"post","link":"https:\/\/www.ccdrc.pt\/en\/33369\/","title":{"rendered":"Imposto sobre o Rendimento de Pessoas Singulares no caso de est\u00e1gios profissionais"},"content":{"rendered":"<div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-1 fusion-flex-container nonhundred-percent-fullwidth non-hundred-percent-height-scrolling\" style=\"--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;\" ><div class=\"fusion-builder-row fusion-row fusion-flex-align-items-flex-start\" style=\"max-width:1288px;margin-left: calc(-0% \/ 2 );margin-right: calc(-0% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-0 fusion_builder_column_1_1 1_1 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:0px;--awb-spacing-right-large:0%;--awb-margin-bottom-large:0px;--awb-spacing-left-large:0%;--awb-width-medium:100%;--awb-spacing-right-medium:0%;--awb-spacing-left-medium:0%;--awb-width-small:100%;--awb-spacing-right-small:0%;--awb-spacing-left-small:0%;\"><div class=\"fusion-column-wrapper fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-text fusion-text-1\"><div class=\"searchbox\">\n<div class=\"value\">Data:&nbsp;&nbsp;<strong>sexta, 19 abril 2002<\/strong><\/div>\n<div class=\"value\">N\u00famero:&nbsp;<strong>128\/02<\/strong><\/div>\n<div class=\"value\">Respons\u00e1veis:&nbsp;&nbsp;<strong>EMVF<\/strong><\/div>\n<\/div>\n<div class=\"article_content\">\n<div class=\"fulltext\">\n<p>Em refer\u00eancia ao pedido de parecer (Of\u00edcio n\u00ba 682\/229 rst, de 27\/02\/02) da &#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;., remetido a esta CCR pela DGAL ao abrigo do of\u00edcio n\u00ba 1737, de 01\/04\/02, temos a informar o seguinte:<\/p>\n<p>N\u00e3o \u00e9 do \u00e2mbito das nossas compet\u00eancias aferir sobre a obrigatoriedade ou n\u00e3o de reten\u00e7\u00e3o de imposto sobre o rendimento de pessoas singulares, no caso de est\u00e1gios profissionais promovidos pelo IEFP. No entanto, podemos informar V\u00aa Ex\u00aa que por Despacho do Ex\u00ba Sr. Subdirector-Geral dos Impostos foram formuladas as seguintes conclus\u00f5es:<\/p>\n<p>&#8221; &#8211; As bolsas de est\u00e1gio pagas no \u00e2mbito de contrato de forma\u00e7\u00e3o em posto de trabalho, celebrado ao abrigo da Portaria n\u00ba 268\/97, de 18 de Abril, est\u00e3o sujeitas a IRS, nos termos da al\u00ednea a), do n\u00ba1, do art. 2\u00ba do CIRS; &#8211; O facto de as partes, no respeito da autonomia privada contratual, introduzirem em contrato de forma\u00e7\u00e3o em posto de trabalho, celebrado ao abrigo da Portaria n\u00ba 268\/97, de 18 de Abril, cl\u00e1usula dizendo que o contrato n\u00e3o titula nem gera rela\u00e7\u00f5es de trabalho subordinado n\u00e3o invalida que, material e legalmente,000000 no essencial, estejamos face a um contrato de trabalho, no conceito constante do art. 3\u00ba do Decreto-Lei n\u00ba 49 408, de 24.11.69 (LCT). &#8220;.<\/p>\n<\/div>\n<\/div>\n<\/div><\/div><\/div><\/div><\/div>","protected":false},"excerpt":{"rendered":"<p>Em refer\u00eancia ao pedido de parecer (Of\u00edcio n\u00ba 682\/229 rst, de 27\/02\/02) da &#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;., remetido a esta CCR pela DGAL ao abrigo do of\u00edcio n\u00ba 1737, de 01\/04\/02, temos a informar o seguinte: <\/p>","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_eb_attr":"","inline_featured_image":false,"iawp_total_views":2,"footnotes":""},"categories":[357],"tags":[187],"class_list":["post-33369","post","type-post","status-publish","format-standard","hentry","category-pareceres-ate-2017","tag-text-layout"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.ccdrc.pt\/en\/wp-json\/wp\/v2\/posts\/33369","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.ccdrc.pt\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.ccdrc.pt\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.ccdrc.pt\/en\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/www.ccdrc.pt\/en\/wp-json\/wp\/v2\/comments?post=33369"}],"version-history":[{"count":2,"href":"https:\/\/www.ccdrc.pt\/en\/wp-json\/wp\/v2\/posts\/33369\/revisions"}],"predecessor-version":[{"id":42311,"href":"https:\/\/www.ccdrc.pt\/en\/wp-json\/wp\/v2\/posts\/33369\/revisions\/42311"}],"wp:attachment":[{"href":"https:\/\/www.ccdrc.pt\/en\/wp-json\/wp\/v2\/media?parent=33369"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.ccdrc.pt\/en\/wp-json\/wp\/v2\/categories?post=33369"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.ccdrc.pt\/en\/wp-json\/wp\/v2\/tags?post=33369"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}