{"id":64475,"date":"2026-06-24T11:44:36","date_gmt":"2026-06-24T14:44:36","guid":{"rendered":"https:\/\/bonettiassociados.com.br\/?p=64475"},"modified":"2026-06-24T11:44:36","modified_gmt":"2026-06-24T14:44:36","slug":"irpf-receita-federal-esclarece-aplicacao-do-desconto-simplificado-mensal-no-calculo-do-imposto","status":"publish","type":"post","link":"http:\/\/bonettiassociados.com.br\/index.php\/2026\/06\/24\/irpf-receita-federal-esclarece-aplicacao-do-desconto-simplificado-mensal-no-calculo-do-imposto\/","title":{"rendered":"IRPF &#8211; RECEITA FEDERAL ESCLARECE APLICA\u00c7\u00c3O DO DESCONTO SIMPLIFICADO MENSAL NO C\u00c1LCULO DO IMPOSTO"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><strong>\u00a0<\/strong>Solu\u00e7\u00e3o de Consulta COSIT n\u00ba\u00a0<strong>99.004\/2026<\/strong>\u00a0&#8211; DOU 1 de 23.06.2026.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><!--more--><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">Solu\u00e7\u00e3o de Consulta COSIT n\u00ba\u00a0<strong>99.004\/2026<\/strong>\u00a0esclareceu que para fins de determina\u00e7\u00e3o da base de c\u00e1lculo sujeita \u00e0 incid\u00eancia mensal do Imposto sobre a Renda Retido na Fonte (IRRF), deve-se desconsiderar o valor previsto no art.\u00a0<strong>6\u00ba<\/strong>, caput, inciso XV, da Lei n\u00ba\u00a0<strong>7.713\/1988<\/strong>, por se tratar de um rendimento isento.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">O desconto simplificado mensal dever\u00e1 ser aplic\u00e1vel nas hip\u00f3teses em que o total das dedu\u00e7\u00f5es relacionados no art.\u00a0<strong>4\u00ba<\/strong>, caput, da Lei n\u00ba\u00a0<strong>9.250\/1995<\/strong>, excetuando-se a prevista no inciso VI do referido caput (uma vez que n\u00e3o se deduz um valor j\u00e1 isento do imposto), for inferior a 25% do valor m\u00e1ximo da faixa com al\u00edquota zero da tabela progressiva mensal.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">(Solu\u00e7\u00e3o de Consulta COSIT n\u00ba\u00a0<strong>99.004\/2026<\/strong>&#8211; DOU 1 de 23.06.2026)<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><strong>FONTE:\u00a0EDITORIAL IOB<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><strong>\u00a0<\/strong><\/span><\/p>\n<p><strong>\u00a0<\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u00a0Solu\u00e7\u00e3o de Consulta COSIT n\u00ba\u00a099.004\/2026\u00a0&#8211; DOU 1 de 23.06.2026.<\/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-gLV","_links":{"self":[{"href":"http:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/posts\/64475"}],"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=64475"}],"version-history":[{"count":1,"href":"http:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/posts\/64475\/revisions"}],"predecessor-version":[{"id":64476,"href":"http:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/posts\/64475\/revisions\/64476"}],"wp:attachment":[{"href":"http:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/media?parent=64475"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"http:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/categories?post=64475"},{"taxonomy":"post_tag","embeddable":true,"href":"http:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/tags?post=64475"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}