{"id":29769,"date":"2024-09-12T12:04:28","date_gmt":"2024-09-12T15:04:28","guid":{"rendered":"https:\/\/feninjer.com.br\/?p=29769"},"modified":"2024-09-12T12:04:31","modified_gmt":"2024-09-12T15:04:31","slug":"mudanca-no-itcmd-pode-afetar-socios-de-empresas-familiares","status":"publish","type":"post","link":"https:\/\/feninjer.com.br\/?p=29769","title":{"rendered":"Mudan\u00e7a no ITCMD pode afetar s\u00f3cios de empresas familiares"},"content":{"rendered":"\n<h2 class=\"wp-block-heading\"><em>Trecho da reforma tribut\u00e1ria pode levar \u00e0 taxa\u00e7\u00e3o de algumas distribui\u00e7\u00f5es de lucros feitas de maneira desigual<\/em><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<figure class=\"wp-block-image size-large is-resized\"><img fetchpriority=\"high\" decoding=\"async\" width=\"1024\" height=\"1024\" src=\"https:\/\/feninjer.com.br\/wp-content\/uploads\/2024\/09\/capa-7-1024x1024.png\" alt=\"\" class=\"wp-image-29770\" style=\"width:1200px;height:auto\" srcset=\"https:\/\/feninjer.com.br\/wp-content\/uploads\/2024\/09\/capa-7-1024x1024.png 1024w, https:\/\/feninjer.com.br\/wp-content\/uploads\/2024\/09\/capa-7-360x360.png 360w, https:\/\/feninjer.com.br\/wp-content\/uploads\/2024\/09\/capa-7-768x768.png 768w, https:\/\/feninjer.com.br\/wp-content\/uploads\/2024\/09\/capa-7-1536x1536.png 1536w, https:\/\/feninjer.com.br\/wp-content\/uploads\/2024\/09\/capa-7.png 2000w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><figcaption class=\"wp-element-caption\">Businessmen In A Meeting At Desk With Laptop &#8211; Design feitos por bertholdbrodersen de pixabay &#8211; By Canva<\/figcaption><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">Diante das propostas de regulamenta\u00e7\u00e3o da reforma tribut\u00e1ria, as empresas do tipo&nbsp;sociedade limitada,&nbsp;que fazem a distribui\u00e7\u00e3o desproporcional dos lucros entre os s\u00f3cios poder\u00e3o ter que reprogramar algumas estruturas internas.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Essa reprograma\u00e7\u00e3o deve-se pelo texto-base da segunda parte da reforma tribut\u00e1ria que traz um trecho que pode levar \u00e0 taxa\u00e7\u00e3o de algumas distribui\u00e7\u00f5es de lucros feitas de maneira diferente, segundo advogados ouvidos pelo InfoMoney.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Esse impacto tem gerado discuss\u00f5es e at\u00e9 mesmo entendimentos divergentes. Para alguns especialistas consultados pelo InfoMoney, a mudan\u00e7a poder\u00e1 atingir somente companhias familiares, j\u00e1 outros incluem qualquer empresa limitada que faz a distribui\u00e7\u00e3o desproporcional de lucros e que t\u00eam profiss\u00e3o regulamentada.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Essa poss\u00edvel taxa\u00e7\u00e3o seria consequ\u00eancia de um trecho do Projeto de Lei Complementar (PLP) n\u00ba 208\/24, que abre caminho para aplicar o Imposto sobre Transmiss\u00e3o de Causa Mortis e Doa\u00e7\u00e3o de Quaisquer Bens ou Direitos (ITCMD), sobre a distribui\u00e7\u00e3o desigual dos lucros entre os s\u00f3cios, isso se n\u00e3o houver uma \u201cjustificativa negocial pass\u00edvel de comprova\u00e7\u00e3o\u201d.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Na pr\u00e1tica, essa distribui\u00e7\u00e3o desproporcional ocorre quando, por exemplo, uma empresa com cinco s\u00f3cios com 20% de participa\u00e7\u00e3o societ\u00e1ria cada, haja uma distribui\u00e7\u00e3o que supere esse patamar, dependendo de crit\u00e9rios de desempenho acordados.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">A respeito desse texto-base da reforma tribut\u00e1ria, parlamentares ainda precisam votar para que ele possa ser encaminhado ao Senado Federal.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">O relator do projeto e deputado, Mauro Benevides Filho, ao ser questionado pelo InfoMoney, disse que j\u00e1 est\u00e1 com os sete destaques prontos para serem votados e um deles trata dessa distribui\u00e7\u00e3o desproporcional de lucros.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Segundo ele, foi feito um acordo para a vota\u00e7\u00e3o do projeto, prevendo que a al\u00edquota cobrada de ITCMD em distribui\u00e7\u00e3o desproporcional de lucro sem justificativa negocial seja equivalente a 2,4%, menor do que o teto definido pelo Senado Federal para a cobran\u00e7a do imposto, 8%.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">O InfoMoney ouviu de algumas fontes que a vota\u00e7\u00e3o dos destaques vai depender se o governo ir\u00e1 retirar ou n\u00e3o a urg\u00eancia da reforma tribut\u00e1ria.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><em>Fonte: com informa\u00e7\u00f5es do InfoMoney<\/em><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Trecho da reforma tribut\u00e1ria pode levar \u00e0 taxa\u00e7\u00e3o de algumas distribui\u00e7\u00f5es de lucros feitas de maneira desigual Diante das propostas de regulamenta\u00e7\u00e3o da reforma tribut\u00e1ria, as empresas do tipo&nbsp;sociedade limitada,&nbsp;que fazem a distribui\u00e7\u00e3o desproporcional dos lucros entre os s\u00f3cios poder\u00e3o ter que reprogramar algumas estruturas internas. Essa reprograma\u00e7\u00e3o deve-se pelo texto-base da segunda parte da [&hellip;]<\/p>\n","protected":false},"author":11,"featured_media":29770,"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-29769","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-gestao","category-leis-normas-e-tributos"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.2 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Mudan\u00e7a no ITCMD pode afetar s\u00f3cios de empresas familiares - 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=29769\" \/>\n<meta property=\"og:locale\" content=\"pt_BR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Mudan\u00e7a no ITCMD pode afetar s\u00f3cios de empresas familiares - FENINJER+ 2026 | A Maior Feira de Joias da Am\u00e9rica Latina\" \/>\n<meta property=\"og:description\" content=\"Trecho da reforma tribut\u00e1ria pode levar \u00e0 taxa\u00e7\u00e3o de algumas distribui\u00e7\u00f5es de lucros feitas de maneira desigual Diante das propostas de regulamenta\u00e7\u00e3o da reforma tribut\u00e1ria, as empresas do tipo&nbsp;sociedade limitada,&nbsp;que fazem a distribui\u00e7\u00e3o desproporcional dos lucros entre os s\u00f3cios poder\u00e3o ter que reprogramar algumas estruturas internas. 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