{"id":4951,"date":"2018-06-13T12:08:54","date_gmt":"2018-06-13T15:08:54","guid":{"rendered":"https:\/\/bmj.com.br\/?p=4951"},"modified":"2018-06-13T12:08:54","modified_gmt":"2018-06-13T15:08:54","slug":"receita-nao-incide-irpj-e-csll-sobre-indenizacao-por-dano-patrimonial","status":"publish","type":"post","link":"https:\/\/bmj.com.br\/es\/receita-nao-incide-irpj-e-csll-sobre-indenizacao-por-dano-patrimonial\/","title":{"rendered":"Receita: n\u00e3o incide IRPJ e CSLL sobre indeniza\u00e7\u00e3o por dano patrimonial"},"content":{"rendered":"<p>Os valores recebidos por empresas como indeniza\u00e7\u00e3o por dano patrimonial s\u00e3o isentas de Imposto de Renda Pessoa Jur\u00eddica (IRPJ) e Contribui\u00e7\u00e3o Social Sobre o Lucro L\u00edquido (CSLL). Sobre as parcelas, por\u00e9m, deve ser recolhido o PIS e a Cofins. O entendimento \u00e9 da Receita Federal, e consta em\u00a0<a href=\"http:\/\/pesquisa.in.gov.br\/imprensa\/jsp\/visualiza\/index.jsp?data=03\/04\/2018&amp;jornal=515&amp;pagina=26&amp;totalArquivos=134&amp;utm_source=JOTA+Full+List&amp;utm_campaign=fe6e8e68a1-EMAIL_CAMPAIGN_2018_04_03&amp;utm_medium=email&amp;utm_term=0_5e71fd639b-fe6e8e68a1-380311005\" target=\"_blank\" rel=\"noopener\">solu\u00e7\u00e3o de consulta<\/a>\u00a0publicada na \u00faltima ter\u00e7a-feira (03\/4).<\/p>\n<p>De acordo com o texto, n\u00e3o \u00e9 necess\u00e1rio pagar o IRPJ e a CSLL sobre o exato valor da indeniza\u00e7\u00e3o. O \u201cexcedente\u201d, por\u00e9m, integra a base de c\u00e1lculo dos tributos. Entram nessa categoria os juros e a corre\u00e7\u00e3o monet\u00e1ria, que, para a Receita, podem ser considerados como receita financeira pass\u00edvel de tributa\u00e7\u00e3o.<\/p>\n<p>J\u00e1 em rela\u00e7\u00e3o ao PIS e \u00e0 Cofins, tanto o valor da indeniza\u00e7\u00e3o quando o excedente devem ser tributados. A solu\u00e7\u00e3o de consulta vincula apenas a empresa que fez o questionamento \u00e0 Receita Federal, por\u00e9m tributaristas apontam que o texto \u00e9 um indicativo do posicionamento do \u00f3rg\u00e3o.<\/p>\n<p>Segundo o advogado\u00a0Alberto Carbonar, consultor jur\u00eddico do Barral M Jorge Consultores Associados,\u00a0a solu\u00e7\u00e3o evidencia que, para a Receita Federal, a indeniza\u00e7\u00e3o entra no conceito de receita, que \u00e9 a base de c\u00e1lculo do PIS e da Cofins. A parcela, por\u00e9m, n\u00e3o seria renda, n\u00e3o podendo ser tributada pelo IRPJ e pela CSLL.<\/p>\n<p>\u201cO fato gerador do IRPJ e da CSLL \u00e9 o acr\u00e9scimo patrimonial, a gera\u00e7\u00e3o de riqueza nova. A indeniza\u00e7\u00e3o patrimonial nada mais \u00e9 do que a recomposi\u00e7\u00e3o de uma perda\u201d, diz.<\/p>\n<p>A tributa\u00e7\u00e3o dos juros e da corre\u00e7\u00e3o monet\u00e1ria e a incid\u00eancia de PIS e Cofins, entretanto, s\u00e3o alvo de cr\u00edticas por tributaristas.<\/p>\n<p>O advogado Jo\u00e3o Ricardo Fahrion N\u00fcske, do\u00a0N\u00fcske Advogados Associados,\u00a0defende que os juros e a corre\u00e7\u00e3o monet\u00e1ria n\u00e3o s\u00e3o acr\u00e9scimos patrimoniais, e sim \u201crecomposi\u00e7\u00e3o da desvaloriza\u00e7\u00e3o ocorrida durante a tramita\u00e7\u00e3o do processo judicial\u201d.\u00a0\u201cEsta defasagem financeira ao longo do processo judicial n\u00e3o pode ser considerada ganho patrimonial ou financeiro para fins de tributa\u00e7\u00e3o\u201d, afirma.<\/p>\n<p>J\u00e1 a advogada\u00a0Anete\u00a0Mair Medeiros, do\u00a0Gaia, Silva, Gaede &amp; Associados, questiona a determina\u00e7\u00e3o de pagamento de PIS e Cofins.\u00a0\u201cNem ingresso de receita posso entender que [a indeniza\u00e7\u00e3o por dano patrimonial] \u00e9, porque n\u00e3o decorreu da atividade\u201d, defende.<\/p>\n<p>Anete lembra que em setembro de 2017 a Receita Federal editou a\u00a0<a href=\"http:\/\/normas.receita.fazenda.gov.br\/sijut2consulta\/link.action?visao=anotado&amp;idAto=86533\" target=\"_blank\" rel=\"noopener\">Solu\u00e7\u00e3o de Consulta Cosit 455<\/a>, que \u00e9 parcialmente divergente da publicada na \u00faltima ter\u00e7a-feira. O texto estabelece a n\u00e3o incid\u00eancia de IRPJ, CSLL, PIS e Cofins sobre as indeniza\u00e7\u00f5es por dano patrimonial.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Os valores recebidos por empresas como indeniza\u00e7\u00e3o por dano patrimonial s\u00e3o isentas de Imposto de Renda Pessoa Jur\u00eddica (IRPJ) e Contribui\u00e7\u00e3o Social Sobre o Lucro L\u00edquido (CSLL). Sobre as parcelas,&#8230;<\/p>","protected":false},"author":15,"featured_media":4952,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_exactmetrics_skip_tracking":false,"_exactmetrics_sitenote_active":false,"_exactmetrics_sitenote_note":"","_exactmetrics_sitenote_category":0,"footnotes":""},"categories":[32],"tags":[604,601,602,600,606,603,599,605],"class_list":{"0":"post-4951","1":"post","2":"type-post","3":"status-publish","4":"format-standard","5":"has-post-thumbnail","7":"category-assessoria-tributaria","8":"tag-confins","9":"tag-csll","10":"tag-dano-patrimonial","11":"tag-irpj","12":"tag-juros","13":"tag-pis","14":"tag-receita-federal","15":"tag-tributacao"},"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.1.1 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Receita: n\u00e3o incide IRPJ e CSLL sobre indeniza\u00e7\u00e3o por dano patrimonial - BMJ<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/bmj.com.br\/es\/receita-nao-incide-irpj-e-csll-sobre-indenizacao-por-dano-patrimonial\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Receita: n\u00e3o incide IRPJ e CSLL sobre indeniza\u00e7\u00e3o por dano patrimonial - BMJ\" \/>\n<meta property=\"og:description\" content=\"Os valores recebidos por empresas como indeniza\u00e7\u00e3o por dano patrimonial s\u00e3o isentas de Imposto de Renda Pessoa Jur\u00eddica (IRPJ) e Contribui\u00e7\u00e3o Social Sobre o Lucro L\u00edquido (CSLL). 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