{"text_format":"1","workbook":"xlsx","n_sheets":2,"sheets":["ICE","Alerta"],"not_rendered":{"charts":0,"images":2,"macros":1,"external_links":0,"defined_names":1,"comments":1,"pivot_tables":0},"unopened":[],"bounds":{"document_bytes":16777216,"sheet_cells":100000,"rows_first":2000,"rows_last":500,"rows_between":2000,"halvings":0,"cell_chars":16384,"cell_head_chars":4096},"cells_cut":0,"cells_raw":0,"read":"whole","date_system":"1900"}

{"sheet":"ICE","index":0,"n_rows":109,"n_cols":44,"rows_kept":109,"cut":false,"hidden":true,"merged":[[102,1,102,11],[103,1,103,11],[105,1,105,11],[106,1,106,11],[108,1,110,9],[8,1,8,10],[10,1,10,10],[12,1,12,10],[14,1,14,10],[16,1,16,10],[15,1,15,5],[101,1,101,11],[83,1,83,5],[85,1,85,8],[86,1,86,7],[87,1,87,6],[91,1,91,8],[95,1,95,8],[95,10,95,11],[96,1,96,7],[96,8,96,10],[99,1,99,11],[100,1,100,11],[82,1,82,5],[30,1,30,4],[32,1,32,4],[34,1,34,4],[36,1,36,4],[38,1,38,4],[40,1,40,4],[42,1,42,4],[44,1,44,4],[46,1,46,4],[68,1,68,14],[69,1,69,6],[81,1,81,11],[17,1,17,7],[28,1,28,4],[18,1,18,10],[20,1,20,10],[9,1,9,5],[11,1,11,5],[13,1,13,7],[22,1,22,10],[24,1,24,10],[1,1,1,11],[3,5,3,10],[4,5,4,10],[5,5,5,10],[6,1,6,11]]}
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Sim",null,null,"Limite",2000000,null,4000000,null,"Tipo Limite 0- Geral 1-EBITDA ","Spread",null,null,null,"Taxa Euribor",{"$f":"ROUND(_xlfn.XLOOKUP(L25,AF1:AQ1,AF14:AQ14),5)","v":2.2100000000000002E-2},"Janeiro","Fevereiro","Março","Abril","Maio","Junho","Julho","Agosto","Setembro","Outubro","Novembro","Dezembro"]
[null,"Simulador do Incentivo à Capitalização das Empresas - IRC 2025",null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Não",null,null,"Limite EBITDA 2023",{"$f":"C72*0.3","v":0},"Limite 2023",{"$f":"IF(U2>$U$1,U2,$U$1)","v":2000000},"Taxas",{"$f":"IF(U2>=$U$1,1,0)","v":0},null,null,null,null,null,null,2.5190000000000001E-2]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Limite EBITDA 2024",{"$f":"C73*0.3","v":0},"Limite 2024",{"$f":"IF(U3>$W$1,U3,$W$1)","v":4000000},{"$f":"IF($L$11=$Q$1,I73+0.02,I73+0.02)","v":0.02},{"$f":"IF(U3>=$W$1,1,0)","v":0},{"$f":"IF($L$11=$Q$1,0.02,0.02)","v":0.02},null,null,null,null,null,2.3939999999999999E-2,2.3939999999999999E-2]
[null,null,null,null,"Nome:","Nome da Empresa",null,null,null,null,null,null,null,null,null,null,null,null,null,"Limite EBITDA 2025",{"$f":"C74*0.3","v":0},"Limite 2025",{"$f":"IF(U4>$W$1,U4,$W$1)","v":4000000},{"$f":"IF($L$11=$Q$1,I74+0.02,I74+0.02)","v":4.2099999999999999E-2},0,0.02,null,null,null,null,null,2.3060000000000001E-2,2.3060000000000001E-2,2.3060000000000001E-2]
[null,null,null,null,"NIF:","NIF da Empresa",null,null,null,null,null,null,null,null,null,null,null,null,null,"Limite EBITDA 2026",0,"Limite 2026",{"$f":"IF(U5>$W$1,U5,$W$1)","v":4000000},0.02,0,0.02,null,null,null,null,null,2.0490000000000001E-2,2.0490000000000001E-2,2.0490000000000001E-2,2.0490000000000001E-2]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Limite EBITDA 2027",0,"Limite 2027",4000000,0.02,0,0.02,null,null,null,null,null,2.0899999999999998E-2,2.0899999999999998E-2,2.0899999999999998E-2,2.0899999999999998E-2,2.0899999999999998E-2]
[null,"Dados para simulação",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Limite EBITDA 2028",0,"Limite 2028",4000000,0.02,0,0.02,null,null,null,null,null,2.0719999999999999E-2,2.0719999999999999E-2,2.0719999999999999E-2,2.0719999999999999E-2,2.0719999999999999E-2,2.0719999999999999E-2]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Limite EBITDA 2029",0,"Limite 2029",4000000,0.02,0,0.02,null,null,null,null,null,2.1260000000000001E-2,2.1260000000000001E-2,2.1260000000000001E-2,2.1260000000000001E-2,2.1260000000000001E-2,2.1260000000000001E-2,2.1260000000000001E-2]
[null,"É uma sociedade comercial ou civil sob forma comercial, cooperativa, empresa pública, ou pessoa coletiva de direito público ou privado com sede ou direção efetiva em território português?",null,null,null,null,null,null,null,null,null,"Não",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,2.1190000000000001E-2,2.1190000000000001E-2,2.1190000000000001E-2,2.1190000000000001E-2,2.1190000000000001E-2,2.1190000000000001E-2,2.1190000000000001E-2,2.1190000000000001E-2]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,2.1930000000000002E-2,2.1930000000000002E-2,2.1930000000000002E-2,2.1930000000000002E-2,2.1930000000000002E-2,2.1930000000000002E-2,2.1930000000000002E-2,2.1930000000000002E-2,2.1930000000000002E-2]
[null,"A empresa classifica-se como micro, pequena ou média empresa ou empresa de pequena-média capitalização (Small Mid Cap)?",null,null,null,null,null,null,null,null,null,"Sim",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,2.196E-2,2.196E-2,2.196E-2,2.196E-2,2.196E-2,2.196E-2,2.196E-2,2.196E-2,2.196E-2,2.196E-2]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,2.2089999999999999E-2,2.2089999999999999E-2,2.2089999999999999E-2,2.2089999999999999E-2,2.2089999999999999E-2,2.2089999999999999E-2,2.2089999999999999E-2,2.2089999999999999E-2,2.2089999999999999E-2,2.2089999999999999E-2,2.2089999999999999E-2]
[null,"O sujeito passivo, no exercício em causa, exerce, a título principal, uma atividade de natureza comercial, industrial ou agrícola?",null,null,null,null,null,null,null,null,null,"Não",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,2.2429999999999999E-2,2.2429999999999999E-2,2.2429999999999999E-2,2.2429999999999999E-2,2.2429999999999999E-2,2.2429999999999999E-2,2.2429999999999999E-2,2.2429999999999999E-2,2.2429999999999999E-2,2.2429999999999999E-2,2.2429999999999999E-2,2.2429999999999999E-2]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"+SUM(AF2:AF13)/12","v":2.2096666666666667E-2},{"$f":"+SUM(AG3:AG13)/11","v":2.1815454545454544E-2},{"$f":"+SUM(AH4:AH13)/10","v":2.1603000000000004E-2},{"$f":"+SUM(AI5:AI13)/9","v":2.1441111111111112E-2},{"$f":"+SUM(AJ6:AJ13)/8","v":2.1559999999999999E-2},{"$f":"+SUM(AK7:AK13)/7","v":2.1654285714285716E-2},{"$f":"+SUM(AL8:AL13)/6","v":2.181E-2},{"$f":"+SUM(AM9:AM13)/5","v":2.1920000000000002E-2},{"$f":"+SUM(AN10:AN13)/4","v":2.2102499999999997E-2},{"$f":"+SUM(AO11:AO13)/3","v":2.2159999999999999E-2},{"$f":"+SUM(AP12:AP13)/2","v":2.2259999999999999E-2},{"$f":"+AQ13","v":2.2429999999999999E-2},"São estas as taxas a constar na célula I69 do nosso simulador"]
[null,"A entidade está sujeita à supervisão do Banco de Portugal ou da Autoridade de Supervisão de Seguros e Fundos de Pensões, ou de sucursais em Portugal de instituições de crédito, ou de outras instituições financeiras ou de empresas de seguros?",null,null,null,null,null,null,null,null,null,"Sim",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0.02,0.02,0.02,0.02,0.02,0.02,0.02,0.02,0.02,0.02,0.02,0.02]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"+AF14+AF15","v":4.2096666666666671E-2},{"$f":"+AG14+AG15","v":4.1815454545454545E-2},{"$f":"+AH14+AH15","v":4.1603000000000001E-2},4.1441111111111109E-2,4.156E-2,4.1654285714285713E-2,4.181E-2,4.1919999999999999E-2,4.2102500000000001E-2,4.2160000000000003E-2,4.2259999999999999E-2,4.2429999999999995E-2]
[null,"Dispõe de contabilidade regularmente organizada, de acordo com a normalização contabilística e outras disposições legais em vigor para o respetivo setor de atividade?",null,null,null,null,null,null,null,null,null,"Sim"]
[]
[null,"O seu lucro tributável é determinado por métodos indiretos?",null,null,null,null,null,null,null,null,null,"Sim"]
[]
[null,"Tem a situação fiscal e contributiva regularizada?",null,null,null,null,null,null,null,null,null,"Sim"]
[]
[null,"O período de tributação 2025 corresponde ao período de início de atividade?",null,null,null,null,null,null,null,null,null,"Sim"]
[]
[null,"Indique o mês de início de atividade em 2025:",null,null,null,null,null,null,null,null,null,"Janeiro"]
[]
[]
[]
[null,"Aumentos de capitais próprios elegíveis",null,null,null,2023,2024,2025,2026,2027,2028,2029]
[]
[null,"As entradas realizadas em dinheiro no âmbito da constituição de sociedades ou do aumento do capital social da sociedade beneficiária.",null,null,null,0,0,0,0,0,0,0]
[]
[null,"As entradas em espécie realizadas no âmbito de aumento do capital social que correspondam à conversão de créditos em capital.",null,null,null,0,0,0,0,0,0,0]
[]
[null,"Os prémios de emissão de participações sociais.",null,null,null,0,0,0,0,0,0,0]
[]
[null,"A aplicação dos lucros contabilísticos passíveis de distribuição, de acordo com a legislação comercial, em resultados transitados ou, diretamente, em reservas ou no aumento do capital.",null,null,null,0,0,0,0,0,0,0]
[]
[null,"Saídas dos capitais próprios elegíveis"]
[]
[]
[]
[null,"Em dinheiro ou em espécie a favor dos titulares do capital:"]
[]
[null,"A título de redução do mesmo ou de partilha do património.",null,null,null,0,0,0,0,0,0,0]
[]
[null,"Distribuições de reservas ou resultados transitados.",null,null,null,0,0,0,0,0,0,0]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,"Resultado da simulação"]
[]
[null,"Ano","EBITDA Fiscal","Aumento CP Elegível","Saídas CP Elegível","Aumento líquido do CP Elegível","Somatório dos aumentos dos CP Elegiveis ","Spread","Taxa Euribor a 12 meses","Benefício fiscal potencial (sem majoração)","Benefício fiscal potencial (com majoração)","Dedução do período","Valor dedutível nos 5 períodos de tributação posteriores."]
[null,{"$f":"F29","v":2023},0,{"$f":"SUM(F31,F33,F35,F37)","v":0},{"$f":"SUM(F45,F47)","v":0},{"$f":"D72-E72","v":0},{"$f":"F72","v":0}]
[null,{"$f":"G29","v":2024},0,{"$f":"SUM(G31,G33,G35,G37)","v":0},{"$f":"SUM(G45,G47)","v":0},{"$f":"D73-E73","v":0},{"$f":"F73+G72","v":0}]
[null,{"$f":"H29","v":2025},0,{"$f":"SUM(H31,H33,H35,H37)","v":0},{"$f":"SUM(H45,H47)","v":0},{"$f":"D74-E74","v":0},{"$f":"F74+G73","v":0},{"$f":"Z4","v":0.02},2.2100000000000002E-2,{"$f":"IF((G74*X4)<0,0,(G74*X4))","v":0},{"$f":"J74*1.5","v":0},{"$f":"IF((K74+M73)<0,0,IF((K74+M73)>W4,W4,(K74+M73)))","v":0},{"$f":"IF(AND(Y4=1,(K74+M73)>W4),(K74+M73)-W4,IF(K74>L74,M73,(K74+M73-L74)))","v":0}]
[null,{"$f":"I29","v":2026},0,{"$f":"SUM(I31,I33,I35,I37)","v":0},{"$f":"SUM(I45,I47)","v":0},{"$f":"D75-E75","v":0},{"$f":"F75+G74","v":0},0.02,0,{"$f":"IF((G75*X5)<0,0,(G75*X5))","v":0},{"$f":"J75*1.2","v":0},0,0]
[null,{"$f":"J29","v":2027},0,{"$f":"SUM(J31,J33,J35,J37)","v":0},{"$f":"SUM(J45,J47)","v":0},0,0,0.02,0,0,{"$f":"J76","v":0},0,0]
[null,{"$f":"K29","v":2028},0,{"$f":"SUM(K31,K33,K35,K37)","v":0},{"$f":"SUM(K45,K47)","v":0},0,0,0.02,0,0,{"$f":"J77","v":0},0,0]
[null,{"$f":"L29","v":2029},0,{"$f":"SUM(L31,L33,L35,L37)","v":0},{"$f":"SUM(L45,L47)","v":0},0,0,0.02,0,0,{"$f":"J78","v":0},0,0]
[null,null,null,null,null,null,null,null,"Total",{"$f":"SUM(J72:J73)","v":0},{"$f":"SUM(K72:K73)","v":0},{"$f":"SUM(L72:L73)","v":0}]
[]
[]
[null,"Não cumpre com as condições de acesso ao incentivo à capitalização das empresas"]
[null,null,null,null,null,null,0]
[null,{"$f":"B83+31","v":"1900-01-31"},null,null,null,null,0]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,"Data de simulação",null,null,null,null,null,null,{"$f":"TODAY()","v":"2026-01-09"}]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,"A Ordem não se responsabiliza por valores incorretos apurados, resultantes de erros na introdução de dados ou na interpretação das normas aplicáveis."]
[]
[null,""]

{"sheet":"Alerta","index":1,"n_rows":14,"n_cols":2,"rows_kept":14,"cut":false,"hidden":false,"merged":[[0,1,0,6],[1,1,1,6],[5,1,5,6],[13,1,14,5]]}
[]
[null,"Simulador"]
[]
[]
[]
[null,"Para utilizar o simulador deverá ativar as macros."]
[]
[]
[]
[]
[]
[]
[]
[null,"Ficheiro compatível apenas com versões posteriores a Microsoft Office Excel 2007 e em formato Livro com Permissão para Macros do Excel (*.xlsm)"]