{"id":2646,"date":"2023-04-26T10:41:57","date_gmt":"2023-04-26T13:41:57","guid":{"rendered":"https:\/\/vvfconsultores.com.br\/blog\/?p=2646"},"modified":"2024-06-28T16:49:37","modified_gmt":"2024-06-28T19:49:37","slug":"creditos-de-pis-cofins-na-aquisicao-de-maquinas-e-equipamentos-agricolas","status":"publish","type":"post","link":"https:\/\/vvfconsultores.com.br\/blog\/creditos-de-pis-cofins-na-aquisicao-de-maquinas-e-equipamentos-agricolas\/","title":{"rendered":"Cr\u00e9ditos de PIS\/Cofins na aquisi\u00e7\u00e3o de m\u00e1quinas e equipamentos agr\u00edcolas"},"content":{"rendered":"<p><span data-contrast=\"auto\">Pela regra geral, as m\u00e1quinas e equipamentos utilizados na produ\u00e7\u00e3o rural geram cr\u00e9ditos de PIS e Cofins sobre os valores de <a href=\"https:\/\/vvfconsultores.com.br\/blog\/carf-reconhece-a-depreciacao-acelerada-de-ativos-naturais\/\">deprecia\u00e7\u00e3o<\/a> contabilizados no resultado em cada per\u00edodo ou sobre as taxas de deprecia\u00e7\u00e3o fiscal.<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335559739&quot;:160,&quot;335559740&quot;:259}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">A legisla\u00e7\u00e3o prev\u00ea, contudo, formas de acelerar a apropria\u00e7\u00e3o desses cr\u00e9ditos em algumas hip\u00f3teses.\u00a0<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335559739&quot;:160,&quot;335559740&quot;:259}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">No caso da aquisi\u00e7\u00e3o de m\u00e1quinas e equipamentos destinados ao ativo imobilizado, os <a href=\"https:\/\/www.jusbrasil.com.br\/artigos\/creditos-de-pis-e-cofins-sobre-valor-de-aquisicao\/315456542\">cr\u00e9ditos de PIS e Cofins<\/a> podem ser apropriados no prazo de 4 anos, sendo que, a cada m\u00eas, a base dos cr\u00e9ditos ser\u00e1 o valor correspondente a 1\/48 do valor de aquisi\u00e7\u00e3o do bem.<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335559739&quot;:160,&quot;335559740&quot;:259}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">Os cr\u00e9ditos sobre a aquisi\u00e7\u00e3o de m\u00e1quinas e equipamentos ligados diretamente a produ\u00e7\u00e3o de bens destinados \u00e0 venda ou \u00e0 presta\u00e7\u00e3o de servi\u00e7os podem ser apropriados integralmente sobre o custo de aquisi\u00e7\u00e3o total no pr\u00f3prio m\u00eas de aquisi\u00e7\u00e3o do ativo.<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335559739&quot;:160,&quot;335559740&quot;:259}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">Conte com o apoio da VVF para selecionar a modalidade de apropria\u00e7\u00e3o de cr\u00e9ditos sobre as suas aquisi\u00e7\u00f5es de imobilizado nesta Agrishow.<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335559739&quot;:160,&quot;335559740&quot;:259}\">\u00a0<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Pela regra geral, as m\u00e1quinas e equipamentos utilizados na produ\u00e7\u00e3o rural geram cr\u00e9ditos de PIS e Cofins sobre os valores de deprecia\u00e7\u00e3o contabilizados no resultado em cada per\u00edodo ou sobre as taxas de deprecia\u00e7\u00e3o fiscal.\u00a0 A legisla\u00e7\u00e3o prev\u00ea, contudo, formas de acelerar a apropria\u00e7\u00e3o desses cr\u00e9ditos em algumas hip\u00f3teses.\u00a0\u00a0 No caso da aquisi\u00e7\u00e3o de m\u00e1quinas [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":2647,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[5],"tags":[270,8,269,268,7],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v16.6.1 - 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