Exercise Notebook

IRC

Tax Transparency Regime

1. Classify, in IRC, the following companies:

Name Partners Share capital Activity

2 economists and Preparation of economic

Econ & Gado, Lda. Divided equally
1 lawyer and legal studies

1 Auditor and 80% - Auditor

Auditrimónio, Lda. Exclusively Audit services
his wife 20% - Wife

3 architects and Exclusively Architecture

Arquiticista, Lda. Divided equally
2 electricians (*) services

Each of the partners

1 teacher and
Professultor, Lda. Divided equally carries out his professional
1 consultant
activity

(*) activity not listed in article 151 of CIRS

2. In April of this year, one of the partners of Econ & Gado, Lda. sold the 33.3% stake he
held in the company to a public limited company. What impact does this change
have on IRC?

3. In the previous year, because of the drastic drop in income recorded due to the pan-
demic situation, the company Auditrimónio, Lda. had presented a tax loss of € 10,000.
This year the company was able to reverse this situation and account for a taxable
profit of €40,000. What is the amount to be imputed to each of the partners?

4. One of the partners (electrician) of the company Arquiticista, Lda. was probed to sell
his 20% stake to two acquaintances of his, both architects. If accepted, how would
you frame this society?

2023 © Paulo Dias Page 1 of 2

 Exercise Notebook
IRC
5. The ICE, SA Company is a member of a Complementary Grouping of Companies
(ACE) composed of 10 members and which calculated, this year, a taxable profit of
€ 200,000. It is also known that he received €30,000 from this ACE, which he ac-
counted for in an income account.

6. The company Professultor, Lda. presented, in this year, a tax loss of € 20,000, to which
it will have contributed the accounting of € 8,000 of undocumented expenses.

2023 © Paulo Dias Page 2 of 2