{"id":57204,"date":"2025-01-08T19:24:45","date_gmt":"2025-01-08T22:24:45","guid":{"rendered":"https:\/\/tributanaotributa.com.br\/?p=57204"},"modified":"2025-11-02T09:53:55","modified_gmt":"2025-11-02T12:53:55","slug":"a-tributacao-da-variacao-cambial","status":"publish","type":"post","link":"https:\/\/tributanaotributa.com.br\/en\/a-tributacao-da-variacao-cambial\/","title":{"rendered":"The taxation of exchange rate variations"},"content":{"rendered":"
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No registro cont\u00e1bil…<\/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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As varia\u00e7\u00f5es cambiais verificadas periodicamente sobre cr\u00e9ditos ou sobre obriga\u00e7\u00f5es contratadas em moeda estrangeira dever\u00e3o ser reconhecidas, para fins cont\u00e1beis, de acordo com o regime de compet\u00eancia. N\u00e3o h\u00e1 previs\u00e3o para uso do regime de caixa. Na atualiza\u00e7\u00e3o de cr\u00e9ditos, devem ser utilizadas as taxas para compra. Na atualiza\u00e7\u00e3o de obriga\u00e7\u00f5es, as taxas para venda.<\/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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Na apura\u00e7\u00e3o de tributos…<\/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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Para fins de apura\u00e7\u00e3o de IRPJ\/CSLL e PIS\/Cofins, o reconhecimento das varia\u00e7\u00f5es cambiais, como regra, segue o regime de caixa (momento da liquida\u00e7\u00e3o da opera\u00e7\u00e3o). Opcionalmente, a pessoa jur\u00eddica poder\u00e1 adotar o regime de compet\u00eancia. Em qualquer dos casos, a op\u00e7\u00e3o dever\u00e1 ser aplicada na apura\u00e7\u00e3o de todos os tributos, n\u00e3o se admitindo o uso de regimes distintos em um mesmo ano-calend\u00e1rio (MP 2.158, art. 30).<\/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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Altera\u00e7\u00e3o do regime fiscal<\/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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Em regra, o regime fiscal adotado para reconhecimento da varia\u00e7\u00e3o cambial deve ser observado durante todo o ano-calend\u00e1rio, s\u00f3 podendo ser alterado em janeiro do ano seguinte, quando deve ser feita a op\u00e7\u00e3o. Excepcionalmente, \u00e9 poss\u00edvel a altera\u00e7\u00e3o de regime no decorrer do ano-calend\u00e1rio na hip\u00f3tese de “elevada oscila\u00e7\u00e3o da taxa de c\u00e2mbio” (o valor do d\u00f3lar americano para venda sofrer varia\u00e7\u00e3o, positiva ou negativa, superior a 10%, no per\u00edodo de um m\u00eas-calend\u00e1rio), conforme IN RFB 1.079\/10.<\/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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IRPJ\/CSLL<\/strong><\/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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A varia\u00e7\u00e3o cambial reconhecida para fins fiscais representa receita ou despesa financeira e, como regra, impactam a base de c\u00e1lculo de IRPJ\/CSLL. Na aplica\u00e7\u00e3o do m\u00e9todo de equival\u00eancia patrimonial pela pessoa jur\u00eddica brasileira sobre as participa\u00e7\u00f5es societ\u00e1rias detidas no exterior, n\u00e3o h\u00e1 que se confundir o lucro da controlada (tribut\u00e1vel) com a varia\u00e7\u00e3o cambial desse investimento (n\u00e3o tribut\u00e1vel), conforme S\u00famula CARF 146.<\/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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PIS\/Cofins<\/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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No regime n\u00e3o-cumulativo, a varia\u00e7\u00e3o cambial positiva representa receita financeira e, como regra, deve ser submetida \u00e0 tributa\u00e7\u00e3o \u00e0 al\u00edquota conjunta de 4,65%. Todavia, encontram-se atualmente zeradas as al\u00edquotas incidentes sobre: (i) opera\u00e7\u00f5es de exporta\u00e7\u00e3o de bens e servi\u00e7os para o exterior; e (ii) obriga\u00e7\u00f5es contra\u00eddas pela pessoa jur\u00eddica, inclusive empr\u00e9stimos e financiamentos (Decreto 8.426\/15). No regime cumulativo, n\u00e3o haver\u00e1 incid\u00eancia, se a varia\u00e7\u00e3o cambial n\u00e3o constituir receita oriunda do exerc\u00edcio da atividade empresarial da pessoa jur\u00eddica (art. 788, \u00a7 2\u00ba, IN RFB 2.121\/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<\/div>","protected":false},"excerpt":{"rendered":"

Diferen\u00e7as entre os regimes cont\u00e1bil e fiscal e especificidades na apura\u00e7\u00e3o dos tributos federais <\/p>","protected":false},"author":2,"featured_media":57207,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[332],"tags":[],"class_list":["post-57204","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tributaounaotributa"],"yoast_head":"\nTributa\u00e7\u00e3o da varia\u00e7\u00e3o cambial: 5 pontos essenciais<\/title>\n<meta name=\"description\" content=\"Entenda a tributa\u00e7\u00e3o da varia\u00e7\u00e3o cambial, regimes de apura\u00e7\u00e3o, impactos no IRPJ, PIS\/Cofins e regras sobre opera\u00e7\u00f5es em moeda estrangeira.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" 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