{"id":57053,"date":"2024-11-06T15:25:45","date_gmt":"2024-11-06T18:25:45","guid":{"rendered":"https:\/\/tributanaotributa.com.br\/?p=57053"},"modified":"2025-11-02T10:04:45","modified_gmt":"2025-11-02T13:04:45","slug":"a-tributacao-das-operacoes-de-permuta","status":"publish","type":"post","link":"https:\/\/tributanaotributa.com.br\/en\/a-tributacao-das-operacoes-de-permuta\/","title":{"rendered":"The taxation of barter transactions"},"content":{"rendered":"
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Diverg\u00eancia doutrin\u00e1ria<\/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
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O tratamento tribut\u00e1rio da permuta \u00e9 assunto pol\u00eamico de longa data, contrapondo Fisco e contribuintes, e mesmo especialistas. Em geral, discute-se se a diferen\u00e7a de valor entre os bens trocados enseja a incid\u00eancia de imposto de renda, a t\u00edtulo de ganho de capital. Especificamente, questiona-se se h\u00e1 IRPJ\/CSLL e\/ou PIS\/Cofins nas opera\u00e7\u00f5es realizadas por empresas do ramo imobili\u00e1rio, em especial as optantes pelo Lucro Presumido. <\/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

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Entendimento do Fisco<\/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
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O Fisco afirma que o C\u00f3digo Civil equipara a permuta \u00e0 compra e venda (art. 533). O valor do bem recebido em permuta caracterizaria o pre\u00e7o da opera\u00e7\u00e3o e a diferen\u00e7a de valor configuraria ganho de capital tribut\u00e1vel. A legisla\u00e7\u00e3o somente desonera expressamente o IRPF sobre o ganho de capital na permuta exclusivamente de unidades imobili\u00e1rias (art. 132, RIR\/18). Nas demais hip\u00f3teses, haveria receita tribut\u00e1vel por IRPJ\/CSLL e PIS\/Cofins (PN Cosit 9\/14).<\/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

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Entendimento do contribuinte<\/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
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Os contribuintes afirmam que o art. 533 n\u00e3o equipara a permuta \u00e0 compra e venda. Na permuta, n\u00e3o haveria pre\u00e7o, embora as coisas trocadas tenham valor individual. Ainda que gere aliena\u00e7\u00e3o, a simples diferen\u00e7a de valor entre os bens n\u00e3o caracterizaria aquisi\u00e7\u00e3o de disponibilidade de renda, nem realiza\u00e7\u00e3o de receita tribut\u00e1vel. Por isso que outras hip\u00f3teses n\u00e3o expressamente “isentadas” pela legisla\u00e7\u00e3o (isto \u00e9, n\u00e3o incid\u00eancia meramente declarat\u00f3ria) deveriam ser igualmente desoneradas da 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

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Jurisprud\u00eancia<\/span><\/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
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O STJ entende n\u00e3o haver incid\u00eancia de IRPJ\/CSLL e PIS\/Cofins nas opera\u00e7\u00f5es de permuta de im\u00f3veis, mesmo para empresas optantes pelo Lucro Presumido, pois n\u00e3o h\u00e1 auferimento de lucro ou receita na opera\u00e7\u00e3o (AgInt no REsp 1.945.182 e AgInt no REsp 1.758.483, ambos de 2022; AgInt no REsp 1.868.026, de 2021; REsp 1.733.560, de 2018). No CARF, a jurisprud\u00eancia \u00e9 oscilante. Seja como for, diante do cen\u00e1rio no STJ, a PGFN renunciou \u00e0 discuss\u00e3o (Despacho PGFN 167\/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

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Permuta de bens que n\u00e3o sejam im\u00f3veis<\/b><\/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

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Os precedentes do STJ analisaram permutas de im\u00f3veis feitas entre empresas imobili\u00e1rias, optantes pelo Lucro Presumido. Mas n\u00e3o h\u00e1 nada nesses julgados que permita concluir que o entendimento est\u00e1 restrito a essas hip\u00f3teses. N\u00e3o obstante isso, h\u00e1 um precedente favor\u00e1vel \u00e0 incid\u00eancia de PIS\/Cofins-Importa\u00e7\u00e3o na hip\u00f3tese de permuta de girafa por aves para exposi\u00e7\u00e3o em zool\u00f3gico. No CARF, a jurisprud\u00eancia confirma a tributa\u00e7\u00e3o sobre permuta de participa\u00e7\u00f5es societ\u00e1rias (ac. 9101-006.964, de 2024; 9202-011.249, de 2024; 9101-006.007, de 2022).<\/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<\/div>","protected":false},"excerpt":{"rendered":"

Tax treatment, controversies and case law<\/p>","protected":false},"author":2,"featured_media":57057,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[332],"tags":[],"class_list":["post-57053","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tributaounaotributa"],"yoast_head":"\nTributa\u00e7\u00e3o opera\u00e7\u00f5es permuta: 5 pontos essenciais<\/title>\n<meta name=\"description\" content=\"Entenda a tributa\u00e7\u00e3o das opera\u00e7\u00f5es de permuta, incluindo IRPJ, CSLL, PIS\/Cofins e entendimentos do Fisco e da jurisprud\u00eancia.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/tributanaotributa.com.br\/en\/a-tributacao-das-operacoes-de-permuta\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" 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