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{"id":12842,"date":"2023-12-04T14:54:17","date_gmt":"2023-12-04T17:54:17","guid":{"rendered":"https:\/\/fonsecamoreti.com.br\/?p=12842"},"modified":"2023-12-05T14:56:38","modified_gmt":"2023-12-05T17:56:38","slug":"tributacao-de-incentivos-fiscais-de-icms-subvencoes","status":"publish","type":"post","link":"https:\/\/fonsecamoreti.com.br\/en\/tributacao-de-incentivos-fiscais-de-icms-subvencoes\/","title":{"rendered":"Tributa\u00e7\u00e3o de Incentivos fiscais de ICMS (subven\u00e7\u00f5es)"},"content":{"rendered":"

De acordo com o texto, a partir de 2024, as empresas dever\u00e3o pagar normalmente IRPJ, CSLL, PIS e COFINS sobre as receitas de incentivos fiscais de ICMS concedidos pelos Estados e pelo DF.<\/p>\n

Se forem cumpridos determinados requisitos, as empresas benefici\u00e1rias far\u00e3o jus a uma esp\u00e9cie de cr\u00e9dito fiscal, calculado apenas sobre o IRPJ, que poder\u00e1 ser compensado com tributos federais.<\/p>\n

Para terem direito ao cr\u00e9dito, todavia, as empresas precisar\u00e3o comprovar a implanta\u00e7\u00e3o ou expans\u00e3o do empreendimento econ\u00f4mico que foi realizado como contrapartida \u00e0 concess\u00e3o da subven\u00e7\u00e3o, e apenas gerar\u00e3o cr\u00e9dito os custos efetivos da instala\u00e7\u00e3o ou expans\u00e3o do empreendimento.<\/p>","protected":false},"excerpt":{"rendered":"

Avan\u00e7a no Congresso Nacional a aprecia\u00e7\u00e3o Medida Provis\u00f3ria n\u00ba 1.185, publicada no dia 31 de agosto, que altera radicalmente as regras para tributa\u00e7\u00e3o dos incentivos fiscais de ICMS (subven\u00e7\u00f5es).<\/p>","protected":false},"author":2,"featured_media":12843,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":"","_links_to":"","_links_to_target":""},"categories":[67],"tags":[],"class_list":["post-12842","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-direito-tributario"],"_links":{"self":[{"href":"https:\/\/fonsecamoreti.com.br\/en\/wp-json\/wp\/v2\/posts\/12842","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/fonsecamoreti.com.br\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/fonsecamoreti.com.br\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/fonsecamoreti.com.br\/en\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/fonsecamoreti.com.br\/en\/wp-json\/wp\/v2\/comments?post=12842"}],"version-history":[{"count":1,"href":"https:\/\/fonsecamoreti.com.br\/en\/wp-json\/wp\/v2\/posts\/12842\/revisions"}],"predecessor-version":[{"id":12844,"href":"https:\/\/fonsecamoreti.com.br\/en\/wp-json\/wp\/v2\/posts\/12842\/revisions\/12844"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/fonsecamoreti.com.br\/en\/wp-json\/wp\/v2\/media\/12843"}],"wp:attachment":[{"href":"https:\/\/fonsecamoreti.com.br\/en\/wp-json\/wp\/v2\/media?parent=12842"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/fonsecamoreti.com.br\/en\/wp-json\/wp\/v2\/categories?post=12842"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/fonsecamoreti.com.br\/en\/wp-json\/wp\/v2\/tags?post=12842"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}