{"id":55154,"date":"2024-04-10T13:37:53","date_gmt":"2024-04-10T16:37:53","guid":{"rendered":"https:\/\/tributanaotributa.com.br\/?p=55154"},"modified":"2025-11-02T10:14:24","modified_gmt":"2025-11-02T13:14:24","slug":"a-tributacao-de-emprestimos-tomados-no-exterior","status":"publish","type":"post","link":"https:\/\/tributanaotributa.com.br\/en\/a-tributacao-de-emprestimos-tomados-no-exterior\/","title":{"rendered":"A tributa\u00e7\u00e3o de empr\u00e9stimos tomados no exterior"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"55154\" class=\"elementor elementor-55154\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-d4639e1 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"d4639e1\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-wide\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-b700693\" data-id=\"b700693\" data-element_type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-a94a8f9 elementor-widget elementor-widget-text-editor\" data-id=\"a94a8f9\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h5><strong>Registro no Banco Central<\/strong><\/h5>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-1750181\" data-id=\"1750181\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-ef1010a elementor-widget elementor-widget-text-editor\" data-id=\"ef1010a\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>A partir de 2023, os empr\u00e9stimos diretos (m\u00fatuos), superiores a USD 1 milh\u00e3o, tomados no exterior por pessoas jur\u00eddicas residentes no Brasil, necessitam ser declarados ao Banco Central do Brasil, at\u00e9 a data do ingresso no Brasil, no sistema eletr\u00f4nico denominado SCE-Cr\u00e9dito (Resolu\u00e7\u00e3o BCB 278\/22).<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-81a032f elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"81a032f\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-wide\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-5d34179\" data-id=\"5d34179\" data-element_type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-3a2637c elementor-widget elementor-widget-text-editor\" data-id=\"3a2637c\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h5><strong>Principal &#8211; IOF\/Cr\u00e9dito ou IOF\/C\u00e2mbio?<\/strong><\/h5>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-d3c6c56\" data-id=\"d3c6c56\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-a3afec9 elementor-widget elementor-widget-text-editor\" data-id=\"a3afec9\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Em tese, IOF\/Cr\u00e9dito e IOF\/C\u00e2mbio podem incidir sobre m\u00fatuos em moeda estrangeira tomados pela empresa brasileira.<br \/>Tratando-se de &#8220;opera\u00e7\u00e3o de cr\u00e9dito externo&#8221; (m\u00fatuo tomado no exterior), a legisla\u00e7\u00e3o exclui a incid\u00eancia do IOF\/Cr\u00e9dito, mas possibilita a incid\u00eancia do IOF\/C\u00e2mbio (art. 2\u00b0, \u00a72\u00b0, RIOF\/07).<br \/>Desde 2022, a al\u00edquota encontra-se zerada, independente do prazo de perman\u00eancia do Pa\u00eds (art. 15-C, XI e XII e art. 15-C, I, RIOF\/07).<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-5e6c377 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"5e6c377\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-wide\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-a0b22b7\" data-id=\"a0b22b7\" data-element_type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-4aae8f6 elementor-widget elementor-widget-text-editor\" data-id=\"4aae8f6\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h5><strong>Principal &#8211; Tribula\u00e7\u00e3o da varia\u00e7\u00e3o cambial<\/strong><\/h5>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-1cd255e\" data-id=\"1cd255e\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-360abcc elementor-widget elementor-widget-text-editor\" data-id=\"360abcc\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Por n\u00e3o constituir renda, o valor do m\u00fatuo em moeda<br \/>estrangeira (principal) n\u00e3o est\u00e1 sujeito a IRPJ\/CSLL, mas a<br \/>respectiva varia\u00e7\u00e3o cambial por ele gerada poder\u00e1 ser objeto de<br \/>tributa\u00e7\u00e3o (se positiva, como receita financeira) ou de dedu\u00e7\u00e3o<br \/>fiscal (se negativa, como despesa financeira). Trata-se de<br \/>receita\/despesa operacional. A regra geral quanto ao momento<br \/>de reconhecimento segue o regime de caixa e,<br \/>excepcionalmente, o regime de compet\u00eancia (art. 407, RIR\/18).<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-92560e7 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"92560e7\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-wide\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-f77805f\" data-id=\"f77805f\" data-element_type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-2440188 elementor-widget elementor-widget-text-editor\" data-id=\"2440188\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h5><strong>Juros &#8211; Tributos na remessa ao exterior<\/strong><\/h5>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-b99a52d\" data-id=\"b99a52d\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-a97a2c6 elementor-widget elementor-widget-text-editor\" data-id=\"a97a2c6\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>As remessas de juros vinculados a m\u00fatuos tomados no exterior<br \/>pela mutu\u00e1ria brasileira sujeitam-se (a) \u00e0 incid\u00eancia de<br \/>IOF\/C\u00e2mbio (segue a tributa\u00e7\u00e3o do principal) e (b) \u00e0 reten\u00e7\u00e3o na<br \/>fonte de IR (15% como regra; 25% para benefici\u00e1rios em<br \/>jurisdi\u00e7\u00e3o de baixa tributa\u00e7\u00e3o; e acordos internacionais<br \/>celebrado pelo Brasil com outros pa\u00edses podem limitar a<br \/>incid\u00eancia).<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-ff8dbab elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"ff8dbab\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-wide\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-b9dd469\" data-id=\"b9dd469\" data-element_type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-89dc7f9 elementor-widget elementor-widget-text-editor\" data-id=\"89dc7f9\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h5><strong>Juros &#8211; Dedutibilidade da despesa<\/strong><\/h5>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-da46c5d\" data-id=\"da46c5d\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-ff2d635 elementor-widget elementor-widget-text-editor\" data-id=\"ff2d635\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Diferentemente da varia\u00e7\u00e3o cambial, a dedu\u00e7\u00e3o fiscal de juros<br \/>ref. a m\u00fatuo tomado do exterior segue o regime de<br \/>compet\u00eancia e \u00e9 admitida caso represente uma despesa<br \/>necess\u00e1ria \u00e0 mutu\u00e1ria. Se o m\u00fatuo for celebrado entre pessoas<br \/>vinculadas, a dedutibilidade poder\u00e1 ser limitada tamb\u00e9m em<br \/>raz\u00e3o das normas sobre a) pre\u00e7os de transfer\u00eancia e\/ou b)<br \/>sobre subcapitaliza\u00e7\u00e3o. Outra limita\u00e7\u00e3o ocorre no caso de a<br \/>empresa brasileira ser simultaneamente credora (dividendos a<br \/>receber) e devedora (juros a pagar) de uma mesma empresa<br \/>estrangeira.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-cf705da elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"cf705da\" data-element_type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-wide\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-338d523\" data-id=\"338d523\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-eee4c82 elementor-widget elementor-widget-spacer\" data-id=\"eee4c82\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-08d9cf3 e-flex e-con-boxed e-con e-parent\" data-id=\"08d9cf3\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-32732ba e-con-full e-flex e-con e-child\" data-id=\"32732ba\" data-element_type=\"container\">\n\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-2e14842 e-con-full e-flex e-con e-child\" data-id=\"2e14842\" data-element_type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-1347fd2 elementor-widget elementor-widget-heading\" data-id=\"1347fd2\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Carga de Profundidade<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4b318e3 elementor-widget elementor-widget-text-editor\" data-id=\"4b318e3\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>This is our detailed material, created especially for those who wish to explore in greater depth the tax complexities presented in this TNT newsletter.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-fb3544d e-con-full e-flex e-con e-child\" data-id=\"fb3544d\" data-element_type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-8e43239 e-con-full e-flex e-con e-child\" data-id=\"8e43239\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-3c74c29 elementor-widget__width-inherit elementor-button-align-stretch elementor-widget elementor-widget-form\" data-id=\"3c74c29\" data-element_type=\"widget\" id=\"emprestimos-exterior\" data-settings=\"{&quot;step_next_label&quot;:&quot;Next&quot;,&quot;step_previous_label&quot;:&quot;Previous&quot;,&quot;button_width&quot;:&quot;100&quot;,&quot;step_type&quot;:&quot;number_text&quot;,&quot;step_icon_shape&quot;:&quot;circle&quot;}\" data-widget_type=\"form.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<form class=\"elementor-form\" method=\"post\" id=\"form_id_post\" name=\"emprestimos-exterior\" aria-label=\"emprestimos-exterior\" novalidate=\"\" action=\"\">\n\t\t\t<input type=\"hidden\" name=\"post_id\" value=\"55154\"\/>\n\t\t\t<input type=\"hidden\" name=\"form_id\" value=\"3c74c29\"\/>\n\t\t\t<input type=\"hidden\" name=\"referer_title\" value=\"Tributa N\u00e3o Tributa\" \/>\n\n\t\t\t\n\t\t\t<div class=\"elementor-form-fields-wrapper elementor-labels-above\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-text elementor-field-group elementor-column elementor-field-group-name elementor-col-100 elementor-field-required 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required=\"required\">\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-acceptance elementor-field-group elementor-column elementor-field-group-field_8c4f3ff elementor-col-100 elementor-field-required elementor-mark-required\">\n\t\t\t\t\t\t\t<div class=\"elementor-field-subgroup\">\n\t\t\t<span class=\"elementor-field-option\">\n\t\t\t\t<input type=\"checkbox\" name=\"form_fields[field_8c4f3ff]\" id=\"form-field-field_8c4f3ff\" class=\"elementor-field elementor-size-sm  elementor-acceptance-field\" required=\"required\">\n\t\t\t\t<label for=\"form-field-field_8c4f3ff\">Ao clicar em \"Acessar material\" voc\u00ea aceita ser redirecionado para nosso material complementar, podendo assim fazer o download deste conte\u00fado, e declara ter ci\u00eancia de que seus dados poder\u00e3o ser utilizados para poss\u00edveis comunica\u00e7\u00f5es da equipe Tributa ou N\u00e3o Tributa.<\/label>\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div 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Atuou como Conselheiro Titular da 2\u00aa Se\u00e7\u00e3o de Julgamento do Conselho Administrativo de Recursos Fiscais (CARF).","url":"https:\/\/tributanaotributa.com.br\/en\/author\/sperling-advogados\/"}]}},"_links":{"self":[{"href":"https:\/\/tributanaotributa.com.br\/en\/wp-json\/wp\/v2\/posts\/55154","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/tributanaotributa.com.br\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/tributanaotributa.com.br\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/tributanaotributa.com.br\/en\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/tributanaotributa.com.br\/en\/wp-json\/wp\/v2\/comments?post=55154"}],"version-history":[{"count":1,"href":"https:\/\/tributanaotributa.com.br\/en\/wp-json\/wp\/v2\/posts\/55154\/revisions"}],"predecessor-version":[{"id":59659,"href":"https:\/\/tributanaotributa.com.br\/en\/wp-json\/wp\/v2\/posts\/55154\/revisions\/59659"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/tributanaotributa.com.br\/en\/wp-json\/wp\/v2\/media\/55527"}],"wp:attachment":[{"href":"https:\/\/tributanaotributa.com.br\/en\/wp-json\/wp\/v2\/media?parent=55154"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/tributanaotributa.com.br\/en\/wp-json\/wp\/v2\/categories?post=55154"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/tributanaotributa.com.br\/en\/wp-json\/wp\/v2\/tags?post=55154"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}