{"id":57253,"date":"2025-01-23T11:25:52","date_gmt":"2025-01-23T14:25:52","guid":{"rendered":"https:\/\/tributanaotributa.com.br\/?p=57253"},"modified":"2025-11-02T09:51:01","modified_gmt":"2025-11-02T12:51:01","slug":"juros-sobre-capital-proprio","status":"publish","type":"post","link":"https:\/\/tributanaotributa.com.br\/en\/juros-sobre-capital-proprio\/","title":{"rendered":"Interest on equity"},"content":{"rendered":"
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Defini\u00e7\u00e3o<\/b><\/h4>\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 juros sobre o capital pr\u00f3prio constituem uma forma tipicamente brasileira de remunera\u00e7\u00e3o do capital investido pelos s\u00f3cios nas empresas, ao lado dos dividendos. Mas, enquanto os dividendos n\u00e3o constituem despesa dedut\u00edvel para fins fiscais e s\u00e3o considerados rendimentos isentos para os benefici\u00e1rios, os JCP s\u00e3o tratados como receitas financeiras dedut\u00edveis e pass\u00edveis de tributa\u00e7\u00e3o.<\/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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Juros ou Dividendos?<\/b><\/h4>\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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H\u00e1 intensa disputa sobre a qualifica\u00e7\u00e3o jur\u00eddica dos JCP, se dividendos ou se receita\/despesa financeira. Na jurisprud\u00eancia, sua natureza \u00e9 ambivalente: a) para fins societ\u00e1rios, s\u00e3o dividendos (Tema STJ 873 – 2a Se\u00e7\u00e3o); b) para fins fiscais, s\u00e3o juros (Tema STJ 454 – 1a Se\u00e7\u00e3o), entendimento que passou a ser adotado pela RFB.<\/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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Apura\u00e7\u00e3o e limites<\/b><\/h4>\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 c\u00e1lculo do JCP tem como base a evolu\u00e7\u00e3o peri\u00f3dica de determinadas contas do patrim\u00f4nio l\u00edquido da empresa, sobre as quais aplica-se a varia\u00e7\u00e3o da Taxa de Juros ao Longo Prazo (TJLP). O valor apurado est\u00e1 submetido a limites com base no maior valor entre: (i) 50% do lucro do per\u00edodo ou (i) 50% das reservas de lucros.<\/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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Economia fiscal<\/strong><\/h4>\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 depender das caracter\u00edsticas ostentadas pela empresa pagante e pelo s\u00f3cio benefici\u00e1rio, \u00e9 poss\u00edvel que JCP gere uma economia tribut\u00e1ria. Por exemplo, os JCP constituir\u00e3o despesa dedut\u00edvel para uma empresa no lucro real (redu\u00e7\u00e3o de 34%), estar\u00e3o submetidos a IRRF definitivo de 15% se o s\u00f3cio for pessoa f\u00edsica ou residente no exterior. Como resultado, o grupo ter\u00e1 uma economia de 19% nos tributos (34% – 15%).<\/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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Principais quest\u00f5es<\/b><\/h4>\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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H\u00e1 controv\u00e9rsia sobre: (a) exist\u00eancia ou n\u00e3o de limite para o c\u00e1lculo dos JCP em rela\u00e7\u00e3o a per\u00edodos anteriores; (b) incid\u00eancia de PIS\/Cofins sobre o recebimento de JCP, dada sua natureza controvertida; (c) qualifica\u00e7\u00e3o dos JCP por benefici\u00e1rios residentes em outros pa\u00edses (alguns acordos internacionais tratam como juros); (d) tratamento do eventual excesso pago de JCP; (e) distribui\u00e7\u00e3o desproporcional de JCP.<\/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":"

Operation and main controversies<\/p>","protected":false},"author":2,"featured_media":57258,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[332],"tags":[],"class_list":["post-57253","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tributaounaotributa"],"yoast_head":"\nJuros sobre capital pr\u00f3prio: 5 pontos essenciais<\/title>\n<meta name=\"description\" content=\"Entenda os juros sobre capital pr\u00f3prio, seus limites, efeitos fiscais e como podem gerar economia tribut\u00e1ria para empresas e s\u00f3cios.\" \/>\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\/juros-sobre-capital-proprio\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta 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