{"id":66328,"date":"2026-08-11T10:27:10","date_gmt":"2026-08-11T13:27:10","guid":{"rendered":"https:\/\/bonettiassociados.com.br\/?p=66328"},"modified":"2026-08-11T10:27:10","modified_gmt":"2026-08-11T13:27:10","slug":"irpj-receita-federal-esclarece-sobre-a-exclusao-das-reservas-de-incentivos-fiscais-da-base-de-calculo-dos-jcp","status":"publish","type":"post","link":"http:\/\/bonettiassociados.com.br\/index.php\/2026\/08\/11\/irpj-receita-federal-esclarece-sobre-a-exclusao-das-reservas-de-incentivos-fiscais-da-base-de-calculo-dos-jcp\/","title":{"rendered":"IRPJ &#8211; RECEITA FEDERAL ESCLARECE SOBRE A EXCLUS\u00c3O DAS RESERVAS DE INCENTIVOS FISCAIS DA BASE DE C\u00c1LCULO DOS JCP"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">Solu\u00e7\u00e3o de Consulta COSIT n\u00ba\u00a0<strong>134\/2026<\/strong>\u00a0&#8211; DOU 1 de 10.08.2026.<\/span><span style=\"font-family: arial, helvetica, sans-serif;\">.<\/span><!--more--><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">A Solu\u00e7\u00e3o de Consulta Cosit n\u00ba\u00a0<strong>134\/2026<\/strong>\u00a0esclareceu que tendo em vista que a destina\u00e7\u00e3o \u00e0 reserva de incentivos fiscais dos valores recebidos a t\u00edtulo de doa\u00e7\u00f5es e subven\u00e7\u00f5es governamentais \u00e9 facultativa, tais subven\u00e7\u00f5es estar\u00e3o enquadradas na exce\u00e7\u00e3o prevista no art.\u00a0<strong>9\u00ba<\/strong>\u00a0, \u00a7 8\u00ba, inciso III da Lei n\u00ba\u00a0<strong>9.249\/1995<\/strong>, segundo o qual as reservas de incentivos fiscais n\u00e3o integram o Patrim\u00f4nio L\u00edquido para fins do c\u00e1lculo da base de c\u00e1lculo dos juros sobre o capital pr\u00f3prio (JCP).<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">Desse modo, os valores recebidos a t\u00edtulo de doa\u00e7\u00f5es e subven\u00e7\u00f5es governamentais forem destinados \u00e0 reserva de incentivos fiscais, n\u00e3o podem integrar a base de c\u00e1lculo dos JCP. Esse entendimento tamb\u00e9m \u00e9 aplic\u00e1vel aos montantes originalmente aplicados em reserva de incentivos fiscais e posteriormente destinados ao capital social e \u00e0 reserva de capital.<\/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>134\/2026<\/strong>\u00a0&#8211; DOU 1 de 10.08.2026)<\/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>Solu\u00e7\u00e3o de Consulta COSIT n\u00ba\u00a0134\/2026\u00a0&#8211; DOU 1 de 10.08.2026..<\/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-hfO","_links":{"self":[{"href":"http:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/posts\/66328"}],"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=66328"}],"version-history":[{"count":1,"href":"http:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/posts\/66328\/revisions"}],"predecessor-version":[{"id":66329,"href":"http:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/posts\/66328\/revisions\/66329"}],"wp:attachment":[{"href":"http:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/media?parent=66328"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"http:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/categories?post=66328"},{"taxonomy":"post_tag","embeddable":true,"href":"http:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/tags?post=66328"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}