{"id":29263,"date":"2024-07-18T13:19:01","date_gmt":"2024-07-18T16:19:01","guid":{"rendered":"https:\/\/feninjer.com.br\/?p=29263"},"modified":"2024-07-18T13:19:04","modified_gmt":"2024-07-18T16:19:04","slug":"ir-receita-fiscaliza-calculo-sobre-devolucao-de-capital-a-socio","status":"publish","type":"post","link":"https:\/\/feninjer.com.br\/?p=29263","title":{"rendered":"IR: Receita fiscaliza c\u00e1lculo sobre devolu\u00e7\u00e3o de capital a s\u00f3cio"},"content":{"rendered":"\n

An\u00fancio de fiscaliza\u00e7\u00e3o come\u00e7ou ap\u00f3s Receita enviar cartas alertando diverg\u00eancias referentes \u00e0 tributa\u00e7\u00e3o de valores<\/em><\/h4>\n\n\n\n

<\/p>\n\n\n\n

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Imagem de cookie_studio no Freepik<\/a><\/figcaption><\/figure>\n\n\n\n

A Receita Federal iniciou o processo de fiscaliza\u00e7\u00e3o do c\u00e1lculo sobre devolu\u00e7\u00e3o de capital a s\u00f3cio nas declara\u00e7\u00f5es de Imposto de Renda (IR) do ano-base 2022.<\/p>\n\n\n\n

Em maio, ap\u00f3s o envio de cartas alertando diverg\u00eancias na tributa\u00e7\u00e3o de valores obtidos na devolu\u00e7\u00e3o de capital a s\u00f3cios, a autarquia anunciou as fiscaliza\u00e7\u00f5es.<\/p>\n\n\n\n

Anteriormente, o \u00f3rg\u00e3o entendia que, at\u00e9 a mudan\u00e7a legislativa do in\u00edcio de 2024, os valores recebidos pelos s\u00f3cios deveriam ser tributados como rendimentos e n\u00e3o como ganho de capital.<\/p>\n\n\n\n

Vale lembrar que com rela\u00e7\u00e3o ao rendimento, deve haver a aplica\u00e7\u00e3o da tabela progressiva do IR, de at\u00e9 27,5%, enquanto para ganho de capital, as al\u00edquotas variam entre 15% e 22,5% e, se o contribuinte sofrer uma autua\u00e7\u00e3o, dever\u00e1 pagar, al\u00e9m da diferen\u00e7a, multa e juros.<\/p>\n\n\n\n

Recentemente, a Receita informou ao Valor Econ\u00f4mico que encaminhou diversos comunicados aos contribuintes orientando a correta interpreta\u00e7\u00e3o e indica\u00e7\u00e3o de oportunidades de regulariza\u00e7\u00e3o.<\/p>\n\n\n\n

Al\u00e9m disso, a entidade acrescenta que depois dessa fase iniciam-se procedimentos fiscais, caso haja necessidade e que, neste momento, priorizaram as ocorr\u00eancias identificadas nas declara\u00e7\u00f5es do ano-base 2022.<\/p>\n\n\n\n

\u00c9 importante destacar que a regulariza\u00e7\u00e3o antes da fiscaliza\u00e7\u00e3o das declara\u00e7\u00f5es permitia a den\u00fancia espont\u00e2nea e, por meio dela, o contribuinte corrigia os erros antes mesmo de ser autuado.<\/p>\n\n\n\n

Agora, o entendimento da Receita consta em solu\u00e7\u00f5es de consulta dirigidas a contribuintes que fizeram a ades\u00e3o ao Regime de Regulariza\u00e7\u00e3o Cambial e Tribut\u00e1ria (Rerct), de 2016.<\/p>\n\n\n\n

Assim, o Fisco considera que, para ser considerado como ganho de capital, deveria haver aliena\u00e7\u00e3o e, para o \u00f3rg\u00e3o isso s\u00f3 \u00e9 poss\u00edvel quando h\u00e1 resgate de participa\u00e7\u00e3o societ\u00e1ria.<\/p>\n\n\n\n

A Receita ainda alega que a diferen\u00e7a maior entre o valor da devolu\u00e7\u00e3o de capital em dinheiro e o valor constante na declara\u00e7\u00e3o de ajuste anual podem ser inclu\u00eddos o lucro da sociedade, bem como a varia\u00e7\u00e3o cambial vinda de valores integralizados pela pessoa f\u00edsica.<\/p>\n\n\n\n

No entanto, essa situa\u00e7\u00e3o mudou com a edi\u00e7\u00e3o da Lei dos Offshores que, desde 1\u00ba de janeiro, a pessoa f\u00edsica deve calcular o ganho de capital sobre o que foi aplicado na empresa e, assim, registrando em seu capital social ou rubricas equivalentes.<\/p>\n\n\n\n

Diante desse cen\u00e1rio, o lucro da offshore ser\u00e1 tributado de maneira autom\u00e1tica, no ano em que foi auferido no exterior, \u00e0 al\u00edquota de 15%, mesmo que n\u00e3o seja distribu\u00eddo.<\/p>\n\n\n\n

Do mesmo modo, na pr\u00e1tica, a varia\u00e7\u00e3o cambial sobre o principal aplicado sofrer\u00e1 tributa\u00e7\u00e3o apenas quando houver efetivamente uma devolu\u00e7\u00e3o de capital para a pessoa f\u00edsica que reside no Brasil, por exemplo, quando h\u00e1 redu\u00e7\u00e3o de capital.<\/p>\n\n\n\n

No c\u00e1lculo, a varia\u00e7\u00e3o ocorre entre a data da remessa dos recursos e a do retorno, sendo enquadrada como ganho de capital e submetida \u00e0 incid\u00eancia de IR pela al\u00edquota de 15% para ganhos de at\u00e9 R$ 5 milh\u00f5es a cada dois anos-calend\u00e1rios, ou al\u00edquotas superiores.<\/p>\n\n\n\n

Com informa\u00e7\u00f5es do Valor Econ\u00f4mico<\/em><\/p>\n","protected":false},"excerpt":{"rendered":"

An\u00fancio de fiscaliza\u00e7\u00e3o come\u00e7ou ap\u00f3s Receita enviar cartas alertando diverg\u00eancias referentes \u00e0 tributa\u00e7\u00e3o de valores A Receita Federal iniciou o processo de fiscaliza\u00e7\u00e3o do c\u00e1lculo sobre devolu\u00e7\u00e3o de capital a s\u00f3cio nas declara\u00e7\u00f5es de Imposto de Renda (IR) do ano-base 2022. Em maio, ap\u00f3s o envio de cartas alertando diverg\u00eancias na tributa\u00e7\u00e3o de valores obtidos na devolu\u00e7\u00e3o […]<\/p>\n","protected":false},"author":11,"featured_media":29264,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":"","_links_to":"","_links_to_target":""},"categories":[6,7],"tags":[],"class_list":["post-29263","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-gestao","category-leis-normas-e-tributos"],"yoast_head":"\nIR: Receita fiscaliza c\u00e1lculo sobre devolu\u00e7\u00e3o de capital a s\u00f3cio - FENINJER+ 2026 | A Maior Feira de Joias da Am\u00e9rica Latina<\/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:\/\/feninjer.com.br\/?p=29263\" \/>\n<meta property=\"og:locale\" content=\"pt_BR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"IR: Receita fiscaliza c\u00e1lculo sobre devolu\u00e7\u00e3o de capital a s\u00f3cio - FENINJER+ 2026 | A Maior Feira de Joias da Am\u00e9rica Latina\" \/>\n<meta property=\"og:description\" content=\"An\u00fancio de fiscaliza\u00e7\u00e3o come\u00e7ou ap\u00f3s Receita enviar cartas alertando diverg\u00eancias referentes \u00e0 tributa\u00e7\u00e3o de valores A Receita Federal iniciou o processo de fiscaliza\u00e7\u00e3o do c\u00e1lculo sobre devolu\u00e7\u00e3o de capital a s\u00f3cio nas declara\u00e7\u00f5es de Imposto de Renda (IR) do ano-base 2022. 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