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CTOC - Câmara dos Técnicos Oficiais de ContasSistema de Informação do Técnico Oficial de ContasOs juros de:realizada entre sujeitos passivos de IRS e não seja imputável ao exercício de umaactividade empresarial ou profissional.1. Mútuos2. Depósitos;e3. Aberturas de créditoconsideram-se vencidos na data estipulada pelos respectivos contratos, ou na sua falta, na data doreembolso do capital exceptuando os juros totalmente presumidos cujo vencimento se consideraocorrido em 31 de Dezembro de cada ano, ou na data do reembolso, se anterior (art. 7.º n.º 2).As aberturas de crédito consideram-se utilizadas na totalidade sempre que o contrato possibilite aocreditado levantar o crédito posto à sua disposição sem necessidade de escritura ou instrumentonotarial (art. 7.º n.º 4).250
CTOC - Câmara dos Técnicos Oficiais de ContasSistema de Informação do Técnico Oficial de ContasResumo Categoria E251
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