{"id":52774,"date":"2025-07-02T12:38:51","date_gmt":"2025-07-02T15:38:51","guid":{"rendered":"https:\/\/bonettiassociados.com.br\/?p=52774"},"modified":"2025-07-02T12:38:51","modified_gmt":"2025-07-02T15:38:51","slug":"cofins-pis-pasep-receita-federal-esclarece-sobre-o-aproveitamento-de-creditos-das-contribuicoes-nas-aquisicoes-de-autopecas","status":"publish","type":"post","link":"https:\/\/bonettiassociados.com.br\/index.php\/2025\/07\/02\/cofins-pis-pasep-receita-federal-esclarece-sobre-o-aproveitamento-de-creditos-das-contribuicoes-nas-aquisicoes-de-autopecas\/","title":{"rendered":"COFINS\/PIS-PASEP &#8211; RECEITA FEDERAL ESCLARECE SOBRE O APROVEITAMENTO DE CR\u00c9DITOS DAS CONTRIBUI\u00c7\u00d5ES NAS AQUISI\u00c7\u00d5ES DE AUTOPE\u00c7AS"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">Solu\u00e7\u00e3o de Consulta COSIT n\u00ba 110\/2025 &#8211; DOU 1 de 01.07.2025.<\/span><\/p>\n<p style=\"text-align: justify;\"><!--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 110\/2025 esclareceu que:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">a) nas aquisi\u00e7\u00f5es para revenda de autope\u00e7as sujeitas \u00e0 incid\u00eancia concentrada da Contribui\u00e7\u00e3o para o PIS-Pasep e da Cofins n\u00e3o geram direito \u00e0 apura\u00e7\u00e3o de cr\u00e9ditos dessas contribui\u00e7\u00f5es;<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">b) a aquisi\u00e7\u00e3o para revenda de autope\u00e7as n\u00e3o sujeitas \u00e0 incid\u00eancia concentrada da Contribui\u00e7\u00e3o para o PIS-Pasep e da Cofins:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">b.1) na hip\u00f3tese de fatos geradores ocorridos at\u00e9 19.12.2022 (v\u00e9spera da publica\u00e7\u00e3o da Instru\u00e7\u00e3o Normativa RFB n\u00ba 2.121\/2022), o IPI n\u00e3o recuper\u00e1vel integra o valor de aquisi\u00e7\u00e3o para efeito de c\u00e1lculo dos cr\u00e9ditos da n\u00e3o cumulatividade dessas contribui\u00e7\u00f5es;<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">b.2) na hip\u00f3tese de fatos geradores ocorridos a partir de 20.12.2022 (data da publica\u00e7\u00e3o da Instru\u00e7\u00e3o Normativa RFB n\u00ba 2.121\/2022), o IPI n\u00e3o recuper\u00e1vel n\u00e3o integra o valor de aquisi\u00e7\u00e3o para efeito de c\u00e1lculo dos cr\u00e9ditos da n\u00e3o cumulatividade dessas contribui\u00e7\u00f5es.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">(Solu\u00e7\u00e3o de Consulta COSIT n\u00ba 110\/2025 &#8211; DOU 1 de 01.07.2025)<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><strong>FONTE: EDITORIAL IOB<\/strong><\/span><\/p>\n<p><strong>\u00a0<\/strong><\/p>\n<p><strong>\u00a0<\/strong><\/p>\n<p><strong>\u00a0<\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Solu\u00e7\u00e3o de Consulta COSIT n\u00ba 110\/2025 &#8211; DOU 1 de [&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-dJc","_links":{"self":[{"href":"https:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/posts\/52774"}],"collection":[{"href":"https:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/users\/6"}],"replies":[{"embeddable":true,"href":"https:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/comments?post=52774"}],"version-history":[{"count":1,"href":"https:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/posts\/52774\/revisions"}],"predecessor-version":[{"id":52775,"href":"https:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/posts\/52774\/revisions\/52775"}],"wp:attachment":[{"href":"https:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/media?parent=52774"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/categories?post=52774"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/tags?post=52774"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}