{"id":205,"date":"2022-01-25T17:52:45","date_gmt":"2022-01-25T20:52:45","guid":{"rendered":"https:\/\/martinsviana.com.br\/?p=110"},"modified":"2023-01-10T12:40:39","modified_gmt":"2023-01-10T15:40:39","slug":"nao-incide-irpj-e-csll-sobre-a-taxa-selic-na-repeticao-de-indebito","status":"publish","type":"post","link":"https:\/\/martinsviana.com.br\/nao-incide-irpj-e-csll-sobre-a-taxa-selic-na-repeticao-de-indebito\/","title":{"rendered":"N\u00e3o incide IRPJ e CSLL sobre a TAXA SELIC na repeti\u00e7\u00e3o de ind\u00e9bito"},"content":{"rendered":"\n<p><span class=\"\">&nbsp;STF decidiu recentemente que a TAXA SELIC tem natureza indenizat\u00f3ria e que, portanto, est\u00e1 fora do campo de incid\u00eancia do IRPJ e da CSLL nos casos de restitui\u00e7\u00e3o de ind\u00e9bito tribut\u00e1rio.<\/span><\/p>\n\n\n\n<p>Em se tratando de tributa\u00e7\u00e3o sobre a renda, por for\u00e7a do art. 43 do CTN, o imposto incide sobre a renda e proventos de qualquer natureza, e tem como fato gerador a aquisi\u00e7\u00e3o da disponibilidade econ\u00f4mica ou jur\u00eddica por meio de acr\u00e9scimo patrimonial. Deste modo, a discuss\u00e3o travada nos Tribunais sempre foi saber se o pagamento de determinada indeniza\u00e7\u00e3o acarreta ou n\u00e3o acr\u00e9scimo patrimonial a ensejar a incid\u00eancia do imposto de renda.<\/p>\n\n\n\n<p>Ao apreciar a mat\u00e9ria no RE 1.063.187, julgado por repercuss\u00e3o geral no TEMA 962, ficou consignado que a Taxa Selic tem natureza indenizat\u00f3ria, por comportar juros de mora e corre\u00e7\u00e3o monet\u00e1ria, sendo utilizada para o c\u00e1lculo de valores relativos ao ressarcimento de ind\u00e9bito tribut\u00e1rio.<\/p>\n\n\n\n<p>A tese contr\u00e1ria da Uni\u00e3o de que o recebimento de juros de mora na repeti\u00e7\u00e3o de ind\u00e9bito tribut\u00e1rio implicaria em acr\u00e9scimo patrimonial e que, por isso, estaria sujeita a incid\u00eancia do IRPJ e, por consequ\u00eancia, da CSLL, foi recha\u00e7ada, uma vez que o recebimento de juros de mora sobre valores que o contribuinte tenha recolhido a maior ou indevidamente tem o \u00fanico prop\u00f3sito de recompor uma perda patrimonial anterior (principal), acrescidos dos juros e da recomposi\u00e7\u00e3o da perda inflacion\u00e1ria do per\u00edodo.<\/p>\n\n\n\n<p>H\u00e1 que se destacar que a quest\u00e3o da incid\u00eancia do imposto de renda sabre valores pagos a t\u00edtulo de indeniza\u00e7\u00f5es possui v\u00e1rias nuances e tem entendimentos diversos nos Tribunais Superiores, haja vista a necessidade de se estabelecer a natureza indenizat\u00f3ria ou remunerat\u00f3ria do valor pago (danos emergentes e lucros cessantes, por exemplo).<\/p>\n\n\n\n<p>Em rela\u00e7\u00e3o aos juros de mora que comp\u00f5em a taxa Selic, \u00e9 certo que estes visam claramente a recomposi\u00e7\u00e3o de perdas efetivas e n\u00e3o implicam em aumento de patrim\u00f4nio do contribuinte.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>&nbsp;STF decidiu recentemente que a TAXA SELIC tem natureza indenizat\u00f3ria e que, portanto, est\u00e1 fora do campo de incid\u00eancia do IRPJ e da CSLL nos casos de restitui\u00e7\u00e3o de ind\u00e9bito tribut\u00e1rio. Em se tratando de tributa\u00e7\u00e3o sobre a renda, por for\u00e7a do art. 43 do CTN, o imposto incide sobre a renda e proventos de [&hellip;]<\/p>\n","protected":false},"author":5488,"featured_media":154,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[6],"tags":[],"class_list":["post-205","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-artigos"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.1.1 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>N\u00e3o incide IRPJ e CSLL sobre a TAXA SELIC na repeti\u00e7\u00e3o de ind\u00e9bito - Martins Viana &amp; Administra\u00e7\u00e3o Judicial<\/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:\/\/martinsviana.com.br\/nao-incide-irpj-e-csll-sobre-a-taxa-selic-na-repeticao-de-indebito\/\" \/>\n<meta property=\"og:locale\" content=\"pt_BR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"N\u00e3o incide IRPJ e CSLL sobre a TAXA SELIC na repeti\u00e7\u00e3o de ind\u00e9bito - Martins Viana &amp; Administra\u00e7\u00e3o Judicial\" \/>\n<meta property=\"og:description\" content=\"&nbsp;STF decidiu recentemente que a TAXA SELIC tem natureza indenizat\u00f3ria e que, portanto, est\u00e1 fora do campo de incid\u00eancia do IRPJ e da CSLL nos casos de restitui\u00e7\u00e3o de ind\u00e9bito tribut\u00e1rio. 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