{"id":2279,"date":"2022-06-07T15:43:10","date_gmt":"2022-06-07T18:43:10","guid":{"rendered":"https:\/\/vvfconsultores.com.br\/blog\/?p=2279"},"modified":"2022-06-07T15:43:10","modified_gmt":"2022-06-07T18:43:10","slug":"receita-federal-jcp-nao-e-dividendo-para-fins-de-ir-cs","status":"publish","type":"post","link":"https:\/\/vvfconsultores.com.br\/blog\/receita-federal-jcp-nao-e-dividendo-para-fins-de-ir-cs\/","title":{"rendered":"RECEITA FEDERAL &#8211; JCP N\u00c3O \u00c9 DIVIDENDO PARA FINS DE IR\/CS"},"content":{"rendered":"<p><span data-contrast=\"auto\">A <a href=\"https:\/\/www.gov.br\/receitafederal\/pt-br\">Receita Federal<\/a> atrav\u00e9s da Solu\u00e7\u00e3o de Consulta (SC) n\u00b0 11, de 25 de mar\u00e7o de 2022 manifestou-se a respeito da tributa\u00e7\u00e3o dos Juros sobre o Capital Pr\u00f3prio (JCP) distribu\u00eddo aos s\u00f3cios e\/ou acionistas por meio de valores constitu\u00eddos atrav\u00e9s das subven\u00e7\u00f5es para investimento.<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:160,&quot;335559740&quot;:276}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">A legisla\u00e7\u00e3o determina que as subven\u00e7\u00f5es para investimentos ser\u00e3o tributadas caso tenham destina\u00e7\u00e3o diversa da que est\u00e1 prevista na legisla\u00e7\u00e3o, notadamente, se forem distribu\u00eddas aos s\u00f3cios\/acionistas como dividendos.<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:160,&quot;335559740&quot;:276}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">No entanto, o JCP det\u00e9m tratamento distinto em raz\u00e3o de sua natureza, sendo este o cerne da consulta, em especial porque esta remunera\u00e7\u00e3o \u00e9 considerada despesa financeira, mas as normas cont\u00e1beis a considera como sendo dividendo, em raz\u00e3o da legisla\u00e7\u00e3o societ\u00e1ria.<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:160,&quot;335559740&quot;:276}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">Ocorre que os juros sobre capital pr\u00f3prio n\u00e3o s\u00e3o equivalentes aos dividendos obrigat\u00f3rios para fins tribut\u00e1rios e, de acordo com o que a Receita Federal esclareceu na SC n\u00b0 11 no dia 25\/03\/2022, a distribui\u00e7\u00e3o de JCP n\u00e3o gera tributa\u00e7\u00e3o sobre os ganhos advindos das subven\u00e7\u00f5es de investimento.<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:160,&quot;335559740&quot;:276}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">O posicionamento da RFB atrav\u00e9s da SC \u00e9 importante e de impacto porque as grandes empresas remuneram os acionistas dessas duas formas, dividendos e JCP, sendo que a natureza dos pagamentos leva ou n\u00e3o a tributa\u00e7\u00e3o dos ganhos tribut\u00e1rios advindos das subven\u00e7\u00f5es.<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:160,&quot;335559740&quot;:276}\">\u00a0<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>A Receita Federal atrav\u00e9s da Solu\u00e7\u00e3o de Consulta (SC) n\u00b0 11, de 25 de mar\u00e7o de 2022 manifestou-se a respeito da tributa\u00e7\u00e3o dos Juros sobre o Capital Pr\u00f3prio (JCP) distribu\u00eddo aos s\u00f3cios e\/ou acionistas por meio de valores constitu\u00eddos atrav\u00e9s das subven\u00e7\u00f5es para investimento.\u00a0 A legisla\u00e7\u00e3o determina que as subven\u00e7\u00f5es para investimentos ser\u00e3o tributadas caso [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":2280,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[76],"tags":[101,18,100],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v16.6.1 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\r\n<title>RECEITA FEDERAL - JCP N\u00c3O \u00c9 DIVIDENDO PARA FINS DE IR\/CS - VVF Consultores Tribut\u00e1rios | Blog<\/title>\r\n<meta name=\"description\" content=\"A Receita Federal manifestou-se a respeito da tributa\u00e7\u00e3o dos Juros sobre o Capital Pr\u00f3prio (JCP). 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