{"id":19250,"date":"2021-09-28T10:30:33","date_gmt":"2021-09-28T13:30:33","guid":{"rendered":"http:\/\/bonettiassociados.com.br\/?p=19250"},"modified":"2021-09-28T10:30:33","modified_gmt":"2021-09-28T13:30:33","slug":"imposto-sobre-a-renda-retido-na-fonte-irrf","status":"publish","type":"post","link":"http:\/\/bonettiassociados.com.br\/index.php\/2021\/09\/28\/imposto-sobre-a-renda-retido-na-fonte-irrf\/","title":{"rendered":"IMPOSTO SOBRE A RENDA RETIDO NA FONTE &#8211; IRRF"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">Solu\u00e7\u00e3o de Consulta COSIT n\u00ba 142, de 21.09.2021 &#8211; DOU de 28.09.2021.<\/span><!--more--><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">Assunto: Imposto sobre a Renda Retido na Fonte &#8211; IRRF<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">HERAN\u00c7A. PARCELA DE BEM. AQUISI\u00c7\u00c3O.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">N\u00e3o h\u00e1 incid\u00eancia do IRRF sobre o pagamento realizado a herdeiro residente no Pa\u00eds pela aquisi\u00e7\u00e3o de direito \u00e0 parcela de bem que lhe cabia em decorr\u00eancia de heran\u00e7a. Haver\u00e1 incid\u00eancia do imposto se o herdeiro for n\u00e3o residente.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">Dispositivos Legais: arts. 35, VII, &#8220;c&#8221;, 128, \u00a7 4\u00ba, 680 e 741 do Regulamento do Imposto de Renda (RIR\/2018), aprovado pelo art. 1\u00ba do Decreto n\u00ba 9.580, de 22 de novembro de 2018; e art. 1.784, da Lei n\u00ba 10.406, de 10 de janeiro de 2002, C\u00f3digo Civil (CC\/2002).<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">FERNANDO MOMBELLI Coordenador-Geral<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><strong>FONTE: IOB Online<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\">\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Solu\u00e7\u00e3o de Consulta COSIT n\u00ba 142, de 21.09.2021 &#8211; DOU [&hellip;]<\/p>\n","protected":false},"author":6,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"footnotes":"","_jetpack_memberships_contains_paid_content":false,"jetpack_publicize_message":"","jetpack_publicize_feature_enabled":true,"jetpack_social_post_already_shared":true,"jetpack_social_options":{"image_generator_settings":{"template":"highway","enabled":false}}},"categories":[2],"tags":[],"jetpack_publicize_connections":[],"jetpack_featured_media_url":"","jetpack_sharing_enabled":true,"jetpack_shortlink":"https:\/\/wp.me\/paFpWR-50u","_links":{"self":[{"href":"http:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/posts\/19250"}],"collection":[{"href":"http:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"http:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"http:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/users\/6"}],"replies":[{"embeddable":true,"href":"http:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/comments?post=19250"}],"version-history":[{"count":2,"href":"http:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/posts\/19250\/revisions"}],"predecessor-version":[{"id":19252,"href":"http:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/posts\/19250\/revisions\/19252"}],"wp:attachment":[{"href":"http:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/media?parent=19250"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"http:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/categories?post=19250"},{"taxonomy":"post_tag","embeddable":true,"href":"http:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/tags?post=19250"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}