{"id":6274,"date":"2023-09-27T15:00:00","date_gmt":"2023-09-27T18:00:00","guid":{"rendered":"https:\/\/bvp.letsite.com.br\/?p=6274"},"modified":"2023-09-27T15:00:00","modified_gmt":"2023-09-27T18:00:00","slug":"pl-deducao-jcp-irpj-csll","status":"publish","type":"post","link":"https:\/\/bvp.adv.br\/en\/pl-deducao-jcp-irpj-csll\/","title":{"rendered":"Saiba mais sobre a veda\u00e7\u00e3o da dedu\u00e7\u00e3o do JCP do IRPJ\/CSLL"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">Advogados e empresas consideram um retrocesso e esvaziamento do mecanismo do JCP a altera\u00e7\u00e3o prevista no PL 4258\/2023, que veda dedu\u00e7\u00e3o dos juros pagos ou creditados a t\u00edtulo de remunera\u00e7\u00e3o do capital pr\u00f3prio do IRPJ e da CSLL a partir de 01\/01\/2024, em virtude da proposta de revoga\u00e7\u00e3o do art. 9\u00ba, da Lei n.\u00ba 9.249\/1995. A medida, assim como v\u00e1rias outras, est\u00e1 sendo adotada pelo governo com cunho arrecadat\u00f3rio para atingir as metas fiscais do pr\u00f3ximo ano.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">O PL apenas assegura que o JCP referente ao ano-calend\u00e1rio de 2023 possa ser deduzido do IRPJ e da CSLL mesmo que o pagamento seja efetuado em 2024.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">N\u00e3o h\u00e1 mudan\u00e7as para quem recebe os valores, pois as empresas continuam obrigadas a reter o IRRF a uma al\u00edquota de 15%.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">A desnatura\u00e7\u00e3o do instituto decorre do fato dele ter sido criado com o prop\u00f3sito de incentivar o financiamento das empresas com o capital pr\u00f3prio dos s\u00f3cios no lugar de recurso do mercado financeiro, contribuindo para a solidez dos neg\u00f3cios. Por\u00e9m, agora haver\u00e1 uma disparidade, pois os empr\u00e9stimos oriundos de institui\u00e7\u00f5es financeiras continuar\u00e3o sendo abatidos no c\u00e1lculo do IRPJ e da CSLL, enquanto o JCP n\u00e3o, em virtude da retirada do incentivo tribut\u00e1rio.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Al\u00e9m disso, agora ser\u00e1 mais interessante para as empresas distribu\u00edrem dividendos, em virtude destes ainda serem isentos do imposto de renda; caso isso n\u00e3o se altere na segunda etapa da reforma tribut\u00e1ria.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Por fim, \u00e9 poss\u00edvel interpretar, a partir das disposi\u00e7\u00f5es do PL, que as empresas que pretendem pagar estoques de lucro em forma de JCP, apurados em anos anteriores, podem deliberar esta distribui\u00e7\u00e3o em assembleia ainda em 2023, realizando o pagamento em 2024, com abatimento do lucro tribut\u00e1vel, pois se trataria do JCP retroativo, ou seja, a distribui\u00e7\u00e3o de lucros apurados em exerc\u00edcios financeiros anteriores. No entanto, n\u00e3o se pode descartar a judicializa\u00e7\u00e3o desta discuss\u00e3o, apesar da jurisprud\u00eancia atual do STJ autorizar a dedu\u00e7\u00e3o do JCP apurado em anos anteriores, pois o tema ainda n\u00e3o foi julgado na sistem\u00e1tica dos recursos repetitivos.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Advogados e empresas consideram retrocesso o mecanismo do JCP a altera\u00e7\u00e3o prevista no PL 4258\/2023.<\/p>\n","protected":false},"author":1,"featured_media":6276,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[17],"class_list":["post-6274","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>Saiba mais sobre a veda\u00e7\u00e3o da dedu\u00e7\u00e3o do JCP do IRPJ\/CSLL - 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