{"id":6219,"date":"2023-09-05T11:14:00","date_gmt":"2023-09-05T14:14:00","guid":{"rendered":"https:\/\/bvp.letsite.com.br\/?p=6219"},"modified":"2023-09-05T11:14:00","modified_gmt":"2023-09-05T14:14:00","slug":"mp-1-185-23-impacto-para-empresas","status":"publish","type":"post","link":"https:\/\/bvp.adv.br\/en\/mp-1-185-23-impacto-para-empresas\/","title":{"rendered":"Veja quais s\u00e3o as novas regras da MP 1.185\/23 e o impacto para as empresas"},"content":{"rendered":"\n

A MP 1.185, publicada em 31\/08\/23, com produ\u00e7\u00e3o de efeitos, caso aprovada pelo Congresso, a partir de 1\u00ba de janeiro de 2024, \u201cdisp\u00f5e sobre o cr\u00e9dito fiscal decorrente de subven\u00e7\u00e3o para a implanta\u00e7\u00e3o ou expans\u00e3o do empreendimento econ\u00f4mico<\/em>\u201d.<\/p>\n\n\n\n

Em linhas gerais, a subven\u00e7\u00e3o de investimento \u00e9 entendida como benef\u00edcio concedido pelo Estado vinculado ao uso na expans\u00e3o ou instala\u00e7\u00e3o de empreendimento econ\u00f4mico.<\/p>\n\n\n\n

Essa MP revoga o artigo 30, da Lei 12.937\/2014, e inova ao disciplinar que as receitas advindas de subven\u00e7\u00f5es de investimento s\u00e3o tributadas pelo IRPJ, CSLL, PIS e Cofins.<\/p>\n\n\n\n

A MP prev\u00ea, em contrapartida, que a pessoa jur\u00eddica tributada pelo lucro real que receber subven\u00e7\u00e3o para implantar ou expandir empreendimento econ\u00f4mico poder\u00e1 apurar cr\u00e9dito fiscal, a ser ressarcido ou compensado com tributos administrados pela Receita Federal. A apura\u00e7\u00e3o do cr\u00e9dito fiscal s\u00f3 \u00e9 admitida ap\u00f3s o t\u00e9rmino da constru\u00e7\u00e3o ou da expans\u00e3o do empreendimento.<\/p>\n\n\n\n

\u00c9 necess\u00e1ria a habilita\u00e7\u00e3o da pessoa jur\u00eddica benefici\u00e1ria da subven\u00e7\u00e3o na Receita Federal, sendo que o ato concessivo da subven\u00e7\u00e3o deve (i) preceder a data de implanta\u00e7\u00e3o ou expans\u00e3o do empreendimento econ\u00f4mico; e (ii) estabelecer, expressamente, as condi\u00e7\u00f5es e contrapartidas a serem observadas.<\/p>\n\n\n\n

Ademais disso, na apura\u00e7\u00e3o do cr\u00e9dito fiscal poder\u00e3o ser computadas apenas as receitas de subven\u00e7\u00e3o utilizadas no empreendimento econ\u00f4mico.<\/p>\n\n\n\n

Conforme noticiado pelo Valor*, o secret\u00e1rio da Receita Federal afirmou em coletiva de imprensa que a MP tamb\u00e9m vale para incentivos concedidos por meio de cr\u00e9dito presumido de ICMS.<\/p>\n\n\n\n

Essa pretensa amplitude da MP pode ocasionar discuss\u00e3o judicial, vez que h\u00e1 o entendimento de que o cr\u00e9dito presumido difere das subven\u00e7\u00f5es de investimento, configurando-se como ren\u00fancia estatal, de modo que n\u00e3o poderia ser englobado pelo regramento em quest\u00e3o. <\/p>\n\n\n\n

Ainda, conforme precedente do STJ, a inclus\u00e3o do cr\u00e9dito presumido de ICMS na base de c\u00e1lculo do IRPJ e CSLL fere o princ\u00edpio federativo, o que tamb\u00e9m fundamenta a n\u00e3o exigibilidade dessa tributa\u00e7\u00e3o.<\/p>\n\n\n\n

O presente informativo sobre a MP 1.185\/25 \u00e9 divulgado sem preju\u00edzo da poss\u00edvel identifica\u00e7\u00e3o de outras quest\u00f5es pass\u00edveis de judicializa\u00e7\u00e3o a serem oportunamente abordadas.<\/p>\n\n\n\n

*Link para mat\u00e9ria do Valor:<\/em> Clique aqui para ver mat\u00e9ria completa. <\/a><\/p>\n","protected":false},"excerpt":{"rendered":"

Novas regras da MP 1.185\/23 oneram as empresas que se utilizam de subven\u00e7\u00f5es de investimentos.<\/p>\n","protected":false},"author":1,"featured_media":6220,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[17],"class_list":["post-6219","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-radar"],"acf":[],"yoast_head":"\nVeja quais s\u00e3o as novas regras da MP 1.185\/23 e o impacto para as empresas - 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\/mp-1-185-23-impacto-para-empresas\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Veja quais s\u00e3o as novas regras da MP 1.185\/23 e o impacto para as empresas - 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