{"id":5775,"date":"2023-01-03T13:01:49","date_gmt":"2023-01-03T16:01:49","guid":{"rendered":"https:\/\/bvp.letsite.com.br\/?p=5775"},"modified":"2023-01-03T13:01:49","modified_gmt":"2023-01-03T16:01:49","slug":"afastado-de-emprestimo-para-exportacao","status":"publish","type":"post","link":"https:\/\/bvp.adv.br\/en\/afastado-de-emprestimo-para-exportacao\/","title":{"rendered":"Afastado o IRRF sobre juros de empr\u00e9stimo tomado para exporta\u00e7\u00e3o"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">A 2\u00aa Turma da C\u00e2mara Superior do CARF, em julgamento recente do processo de n\u00ba 16682.720004\/2018-53, por 6 votos a 2,<strong> afastou a incid\u00eancia do Imposto de Renda Retido na Fonte (IRRF) em remessas efetivadas ao exterior para amortizar os juros de empr\u00e9stimos tomados para o pr\u00e9-pagamento de exporta\u00e7\u00f5es<\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">O relator entendeu que <strong>o contribuinte teria comprovado que os recursos dos<\/strong> <strong>empr\u00e9stimos foram utilizados para fomentar a exporta\u00e7\u00e3o, <\/strong>atraindo a incid\u00eancia do art. 1\u00ba, XI, da Lei n\u00ba 9.481\/1997, segundo o qual fica reduzida a zero a al\u00edquota do IRRF sobre os rendimentos auferidos no pa\u00eds, por residentes ou domiciliados no exterior, no caso de \u201c<em>juros e comiss\u00f5es relativos a cr\u00e9ditos obtidos no exterior e destinados ao financiamento de exporta\u00e7\u00f5es<\/em>\u201d.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Tamb\u00e9m entendeu que houve a comprova\u00e7\u00e3o de que as exporta\u00e7\u00f5es foram realizadas em virtude da valida\u00e7\u00e3o pelos bancos respons\u00e1veis pelas opera\u00e7\u00f5es de c\u00e2mbio. Segundo o conselheiro, as institui\u00e7\u00f5es financeiras atuam como um bra\u00e7o da fiscaliza\u00e7\u00e3o fazend\u00e1ria na comprova\u00e7\u00e3o da reten\u00e7\u00e3o do recolhimento do IRRF quando este \u00e9 devido.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Para aplica\u00e7\u00e3o da al\u00edquota zero de IRRF, cabe ao contribuinte exportador demonstrar que o mesmo montante dos recursos captados ao longo dos contratos de financiamento foi utilizado para fomentar exporta\u00e7\u00f5es (ainda que n\u00e3o o mesmo recurso espec\u00edfico, de forma imediata, mas o mesmo valor).<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Ou seja, havendo regularidade nas opera\u00e7\u00f5es de exporta\u00e7\u00e3o, bem como verificado que o montante de recursos captados corresponde aos recursos utilizados na fomenta\u00e7\u00e3o das exporta\u00e7\u00f5es, aplica-se o art. 1\u00ba, XI, da Lei n\u00ba 9.481\/97, afastando-se a incid\u00eancia de IRRF.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>CARF afastou a incid\u00eancia do IRRF em remessas efetivadas ao exterior para amortizar os juros de empr\u00e9stimos tomados para o pr\u00e9-pagamento de exporta\u00e7\u00f5es.<\/p>\n","protected":false},"author":1,"featured_media":5776,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[17],"class_list":["post-5775","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-radar"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.2 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Afastado o IRRF sobre juros de empr\u00e9stimo tomado para exporta\u00e7\u00e3o - BVP Advogados<\/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:\/\/bvp.adv.br\/en\/afastado-de-emprestimo-para-exportacao\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Afastado o IRRF sobre juros de empr\u00e9stimo tomado para exporta\u00e7\u00e3o - BVP Advogados\" \/>\n<meta property=\"og:description\" content=\"CARF afastou a incid\u00eancia do IRRF em remessas efetivadas ao exterior para amortizar os juros de empr\u00e9stimos tomados para o pr\u00e9-pagamento de exporta\u00e7\u00f5es.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/bvp.adv.br\/en\/afastado-de-emprestimo-para-exportacao\/\" \/>\n<meta property=\"og:site_name\" content=\"BVP Advogados\" \/>\n<meta property=\"article:published_time\" content=\"2023-01-03T16:01:49+00:00\" \/>\n<meta name=\"author\" content=\"admin\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"admin\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"1 minute\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/bvp.adv.br\\\/afastado-de-emprestimo-para-exportacao\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/bvp.adv.br\\\/afastado-de-emprestimo-para-exportacao\\\/\"},\"author\":{\"name\":\"admin\",\"@id\":\"https:\\\/\\\/bvp.adv.br\\\/#\\\/schema\\\/person\\\/dd21046fd3982e9a5b54637a6c4d6eb6\"},\"headline\":\"Afastado o IRRF sobre juros de empr\u00e9stimo tomado para exporta\u00e7\u00e3o\",\"datePublished\":\"2023-01-03T16:01:49+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/bvp.adv.br\\\/afastado-de-emprestimo-para-exportacao\\\/\"},\"wordCount\":291,\"commentCount\":0,\"image\":{\"@id\":\"https:\\\/\\\/bvp.adv.br\\\/afastado-de-emprestimo-para-exportacao\\\/#primaryimage\"},\"thumbnailUrl\":\"\",\"keywords\":[\"Empresas\",\"Tribut\u00e1rio\"],\"articleSection\":[\"Radar\"],\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\\\/\\\/bvp.adv.br\\\/afastado-de-emprestimo-para-exportacao\\\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/bvp.adv.br\\\/en\\\/afastado-de-emprestimo-para-exportacao\\\/\",\"url\":\"https:\\\/\\\/bvp.adv.br\\\/en\\\/afastado-de-emprestimo-para-exportacao\\\/\",\"name\":\"Afastado o IRRF sobre juros de empr\u00e9stimo tomado para exporta\u00e7\u00e3o - BVP Advogados\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/bvp.adv.br\\\/en\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/bvp.adv.br\\\/en\\\/afastado-de-emprestimo-para-exportacao\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/bvp.adv.br\\\/afastado-de-emprestimo-para-exportacao\\\/#primaryimage\"},\"thumbnailUrl\":\"\",\"datePublished\":\"2023-01-03T16:01:49+00:00\",\"author\":{\"@id\":\"https:\\\/\\\/bvp.adv.br\\\/#\\\/schema\\\/person\\\/dd21046fd3982e9a5b54637a6c4d6eb6\"},\"breadcrumb\":{\"@id\":\"https:\\\/\\\/bvp.adv.br\\\/en\\\/afastado-de-emprestimo-para-exportacao\\\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[[\"https:\\\/\\\/bvp.adv.br\\\/en\\\/afastado-de-emprestimo-para-exportacao\\\/\"]]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/bvp.adv.br\\\/en\\\/afastado-de-emprestimo-para-exportacao\\\/#primaryimage\",\"url\":\"\",\"contentUrl\":\"\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/bvp.adv.br\\\/en\\\/afastado-de-emprestimo-para-exportacao\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"In\u00edcio\",\"item\":\"https:\\\/\\\/bvp.adv.br\\\/en\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Afastado o IRRF sobre juros de empr\u00e9stimo tomado para exporta\u00e7\u00e3o\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/bvp.adv.br\\\/en\\\/#website\",\"url\":\"https:\\\/\\\/bvp.adv.br\\\/en\\\/\",\"name\":\"BVP Advogados\",\"description\":\"\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/bvp.adv.br\\\/en\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/bvp.adv.br\\\/#\\\/schema\\\/person\\\/dd21046fd3982e9a5b54637a6c4d6eb6\",\"name\":\"admin\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/417f32d4167796c957590ba329cd41cf07c1ecee141cce0025666d2b79f88a5d?s=96&d=mm&r=g\",\"url\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/417f32d4167796c957590ba329cd41cf07c1ecee141cce0025666d2b79f88a5d?s=96&d=mm&r=g\",\"contentUrl\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/417f32d4167796c957590ba329cd41cf07c1ecee141cce0025666d2b79f88a5d?s=96&d=mm&r=g\",\"caption\":\"admin\"},\"sameAs\":[\"https:\\\/\\\/cyan-eagle-748631.hostingersite.com\"],\"url\":\"https:\\\/\\\/bvp.adv.br\\\/en\\\/author\\\/admin\\\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Afastado o IRRF sobre juros de empr\u00e9stimo tomado para exporta\u00e7\u00e3o - BVP Advogados","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/bvp.adv.br\/en\/afastado-de-emprestimo-para-exportacao\/","og_locale":"en_US","og_type":"article","og_title":"Afastado o IRRF sobre juros de empr\u00e9stimo tomado para exporta\u00e7\u00e3o - BVP Advogados","og_description":"CARF afastou a incid\u00eancia do IRRF em remessas efetivadas ao exterior para amortizar os juros de empr\u00e9stimos tomados para o pr\u00e9-pagamento de exporta\u00e7\u00f5es.","og_url":"https:\/\/bvp.adv.br\/en\/afastado-de-emprestimo-para-exportacao\/","og_site_name":"BVP Advogados","article_published_time":"2023-01-03T16:01:49+00:00","author":"admin","twitter_card":"summary_large_image","twitter_misc":{"Written by":"admin","Est. reading time":"1 minute"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/bvp.adv.br\/afastado-de-emprestimo-para-exportacao\/#article","isPartOf":{"@id":"https:\/\/bvp.adv.br\/afastado-de-emprestimo-para-exportacao\/"},"author":{"name":"admin","@id":"https:\/\/bvp.adv.br\/#\/schema\/person\/dd21046fd3982e9a5b54637a6c4d6eb6"},"headline":"Afastado o IRRF sobre juros de empr\u00e9stimo tomado para exporta\u00e7\u00e3o","datePublished":"2023-01-03T16:01:49+00:00","mainEntityOfPage":{"@id":"https:\/\/bvp.adv.br\/afastado-de-emprestimo-para-exportacao\/"},"wordCount":291,"commentCount":0,"image":{"@id":"https:\/\/bvp.adv.br\/afastado-de-emprestimo-para-exportacao\/#primaryimage"},"thumbnailUrl":"","keywords":["Empresas","Tribut\u00e1rio"],"articleSection":["Radar"],"inLanguage":"en-US","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/bvp.adv.br\/afastado-de-emprestimo-para-exportacao\/#respond"]}]},{"@type":"WebPage","@id":"https:\/\/bvp.adv.br\/en\/afastado-de-emprestimo-para-exportacao\/","url":"https:\/\/bvp.adv.br\/en\/afastado-de-emprestimo-para-exportacao\/","name":"Afastado o IRRF sobre juros de empr\u00e9stimo tomado para exporta\u00e7\u00e3o - BVP Advogados","isPartOf":{"@id":"https:\/\/bvp.adv.br\/en\/#website"},"primaryImageOfPage":{"@id":"https:\/\/bvp.adv.br\/en\/afastado-de-emprestimo-para-exportacao\/#primaryimage"},"image":{"@id":"https:\/\/bvp.adv.br\/afastado-de-emprestimo-para-exportacao\/#primaryimage"},"thumbnailUrl":"","datePublished":"2023-01-03T16:01:49+00:00","author":{"@id":"https:\/\/bvp.adv.br\/#\/schema\/person\/dd21046fd3982e9a5b54637a6c4d6eb6"},"breadcrumb":{"@id":"https:\/\/bvp.adv.br\/en\/afastado-de-emprestimo-para-exportacao\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":[["https:\/\/bvp.adv.br\/en\/afastado-de-emprestimo-para-exportacao\/"]]}]},{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/bvp.adv.br\/en\/afastado-de-emprestimo-para-exportacao\/#primaryimage","url":"","contentUrl":""},{"@type":"BreadcrumbList","@id":"https:\/\/bvp.adv.br\/en\/afastado-de-emprestimo-para-exportacao\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"In\u00edcio","item":"https:\/\/bvp.adv.br\/en\/"},{"@type":"ListItem","position":2,"name":"Afastado o IRRF sobre juros de empr\u00e9stimo tomado para exporta\u00e7\u00e3o"}]},{"@type":"WebSite","@id":"https:\/\/bvp.adv.br\/en\/#website","url":"https:\/\/bvp.adv.br\/en\/","name":"BVP Advogados","description":"","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/bvp.adv.br\/en\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Person","@id":"https:\/\/bvp.adv.br\/#\/schema\/person\/dd21046fd3982e9a5b54637a6c4d6eb6","name":"admin","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/secure.gravatar.com\/avatar\/417f32d4167796c957590ba329cd41cf07c1ecee141cce0025666d2b79f88a5d?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/417f32d4167796c957590ba329cd41cf07c1ecee141cce0025666d2b79f88a5d?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/417f32d4167796c957590ba329cd41cf07c1ecee141cce0025666d2b79f88a5d?s=96&d=mm&r=g","caption":"admin"},"sameAs":["https:\/\/cyan-eagle-748631.hostingersite.com"],"url":"https:\/\/bvp.adv.br\/en\/author\/admin\/"}]}},"_links":{"self":[{"href":"https:\/\/bvp.adv.br\/en\/wp-json\/wp\/v2\/posts\/5775","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/bvp.adv.br\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/bvp.adv.br\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/bvp.adv.br\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/bvp.adv.br\/en\/wp-json\/wp\/v2\/comments?post=5775"}],"version-history":[{"count":0,"href":"https:\/\/bvp.adv.br\/en\/wp-json\/wp\/v2\/posts\/5775\/revisions"}],"wp:attachment":[{"href":"https:\/\/bvp.adv.br\/en\/wp-json\/wp\/v2\/media?parent=5775"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/bvp.adv.br\/en\/wp-json\/wp\/v2\/categories?post=5775"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}