{"id":67289,"date":"2026-09-03T10:37:49","date_gmt":"2026-09-03T13:37:49","guid":{"rendered":"https:\/\/bonettiassociados.com.br\/?p=67289"},"modified":"2026-09-03T10:37:49","modified_gmt":"2026-09-03T13:37:49","slug":"irpj-csll-receita-federal-esclarece-sobre-a-tributacao-do-desagio-obtido-na-aquisicao-de-creditos-de-icms","status":"publish","type":"post","link":"https:\/\/bonettiassociados.com.br\/index.php\/2026\/09\/03\/irpj-csll-receita-federal-esclarece-sobre-a-tributacao-do-desagio-obtido-na-aquisicao-de-creditos-de-icms\/","title":{"rendered":"IRPJ\/CSLL &#8211; RECEITA FEDERAL ESCLARECE SOBRE A TRIBUTA\u00c7\u00c3O DO DES\u00c1GIO OBTIDO NA AQUISI\u00c7\u00c3O DE CR\u00c9DITOS DE ICMS"},"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>165\/2026<\/strong>\u00a0&#8211; DOU 1 de 02.09.2026.<\/span><span style=\"font-family: arial, helvetica, sans-serif;\"><strong>\u00a0<\/strong><\/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>165\/2026<\/strong>\u00a0esclareceu que os valores correspondentes ao des\u00e1gio obtido na aquisi\u00e7\u00e3o de cr\u00e9ditos de ICMS possuem natureza de receita e, por essa raz\u00e3o, devem integrar a base de c\u00e1lculo do Imposto de Renda Pessoa Jur\u00eddica (IRPJ) e da Contribui\u00e7\u00e3o Social sobre o Lucro L\u00edquido (CSLL).<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">A norma esclareceu ainda que o reconhecimento da receita correspondente ao valor do des\u00e1gio deve ser efetuado em observ\u00e2ncia ao regime de compet\u00eancia, integrando o resultado do per\u00edodo em que ocorreu a aquisi\u00e7\u00e3o definitiva do referido cr\u00e9dito de ICMS e sendo oferecido \u00e0 tributa\u00e7\u00e3o do IRPJ e da CSLL nesse mesmo per\u00edodo.<\/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>165\/2026<\/strong>\u00a0&#8211; DOU 1 de 02.09.2026)<\/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<p><strong>\u00a0<\/strong><\/p>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Solu\u00e7\u00e3o de Consulta COSIT n\u00ba\u00a0165\/2026\u00a0&#8211; DOU 1 de 02.09.2026.\u00a0<\/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-hvj","_links":{"self":[{"href":"https:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/posts\/67289"}],"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=67289"}],"version-history":[{"count":1,"href":"https:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/posts\/67289\/revisions"}],"predecessor-version":[{"id":67290,"href":"https:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/posts\/67289\/revisions\/67290"}],"wp:attachment":[{"href":"https:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/media?parent=67289"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/categories?post=67289"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/tags?post=67289"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}