Em Portugal, nos termos do artigo 47.º do Código do IRC, os prejuízos fiscais de um determinado exercício só podem ser deduzidos aos lucros tributáveis dos seis exercícios seguintes (este é o regime regra, pois as entidades que beneficiem dos incentivos fiscais à interioridade vêm aquela possibilidade de reporte alargada para sete anos).
Verifica-se que um prejuízo fiscal pode ser deduzido a lucros tributáveis futuros mas não a passados, originando o reembolso de IRC pago em exercícios anteriores (exercícios abrangidos pelo eventual reporte retroactivo).
Pois, nos EUA existe agora isto:
Issue Number: IR-2009-026 Inside This Issue
New Law Extends Net Operating Loss Carryback for Small Businesses; IRS To Ensure Refunds Paid Timely Washington –
"The Internal Revenue Service announced today that small businesses with deductions exceeding their income in 2008 can use a new net operating loss tax provision to get a refund of taxes paid in prior years. To accommodate the change in tax law, the IRS today updated the instructions for two key forms – Forms 1045 and 1139 -- that small businesses can use to make use of the special carryback provision for tax year 2008. These forms are used to accelerate the payment of refunds. The new provision, enacted as part of the American Recovery and Reinvestment Act of 2009, enables small businesses with a net operating loss (NOL) in 2008 to elect to offset this loss against income earned in up to five prior years. Typically, an NOL can be carried back for only two years. The IRS released legal guidance today in Revenue Procedure 2009-19 outlining specific details. Some taxpayers must make the election to use this special carryback by April 17, 2009. “The new net operating loss provisions could throw a lifeline to struggling businesses, providing them with a quick infusion of cash,” said IRS Commissioner Doug Shulman. “We want to make it as easy as possible for small businesses to take advantage of these key tax benefits.” With the economic downturn and the new law, the IRS expects record numbers of small businesses to be eligible for the refunds (...)."
Verifica-se que um prejuízo fiscal pode ser deduzido a lucros tributáveis futuros mas não a passados, originando o reembolso de IRC pago em exercícios anteriores (exercícios abrangidos pelo eventual reporte retroactivo).
Pois, nos EUA existe agora isto:
Issue Number: IR-2009-026 Inside This Issue
New Law Extends Net Operating Loss Carryback for Small Businesses; IRS To Ensure Refunds Paid Timely Washington –
"The Internal Revenue Service announced today that small businesses with deductions exceeding their income in 2008 can use a new net operating loss tax provision to get a refund of taxes paid in prior years. To accommodate the change in tax law, the IRS today updated the instructions for two key forms – Forms 1045 and 1139 -- that small businesses can use to make use of the special carryback provision for tax year 2008. These forms are used to accelerate the payment of refunds. The new provision, enacted as part of the American Recovery and Reinvestment Act of 2009, enables small businesses with a net operating loss (NOL) in 2008 to elect to offset this loss against income earned in up to five prior years. Typically, an NOL can be carried back for only two years. The IRS released legal guidance today in Revenue Procedure 2009-19 outlining specific details. Some taxpayers must make the election to use this special carryback by April 17, 2009. “The new net operating loss provisions could throw a lifeline to struggling businesses, providing them with a quick infusion of cash,” said IRS Commissioner Doug Shulman. “We want to make it as easy as possible for small businesses to take advantage of these key tax benefits.” With the economic downturn and the new law, the IRS expects record numbers of small businesses to be eligible for the refunds (...)."
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