“Influencers” das redes sociais estão sujeitos a tributação
13 de Outubro, 2021
Alavanca Consulting
Noticia @Vidaeconómica
“Os “influencers” das redes sociais não estão isentos de tributação, tendo a obrigação de suportar impostos na medida da sua capacidade contributiva. Estes profissionais estão sujeitos a tributação em sede de IRS, na sua esfera pessoal e, caso constituam uma sociedade, em sede de IRC, alertam os fiscalistas da RFF.
Caso os influenciadores das redes sociais ocultem esses rendimentos, a Autoridade Tributária dispõe de mecanismos para controlar situações tributárias anómalas, incluindo de natureza contraordenacional e criminal, como é o caso dos mecanismos de tributação de manifestações de fortuna e de acréscimos patrimoniais não justificados, baseados em métodos de avaliação indireta.”
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