{"id":57292,"date":"2025-01-30T00:51:39","date_gmt":"2025-01-30T03:51:39","guid":{"rendered":"https:\/\/tributanaotributa.com.br\/?p=57292"},"modified":"2025-11-02T09:50:15","modified_gmt":"2025-11-02T12:50:15","slug":"distribuicao-desproporcional-de-dividendos","status":"publish","type":"post","link":"https:\/\/tributanaotributa.com.br\/en\/distribuicao-desproporcional-de-dividendos\/","title":{"rendered":"Disproportionate distribution of dividends"},"content":{"rendered":"
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Qual \u00e9 a regra?<\/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 art. 1.007 do C\u00f3digo Civil estabelece que os s\u00f3cios participam dos lucros e das perdas na propor\u00e7\u00e3o de suas respectivas quotas, salvo estipula\u00e7\u00e3o em contr\u00e1rio. Ou seja, o contrato social pode estipular uma regra diferente, permitindo que os lucros sejam pagos de forma desproporcional \u00e0 participa\u00e7\u00e3o de cada s\u00f3cio na sociedade (SC Cosit 56\/2019).<\/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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Ltda. x S\/A<\/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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A distribui\u00e7\u00e3o desproporcional de dividendos em S\/A \u00e9 tema pol\u00eamico, por inexistir norma equivalente ao art. 1.007 do CC\/02 e por ser sociedade de capital. Todavia, efeito semelhante pode ser obtido por meio da institui\u00e7\u00e3o de classes diferentes de a\u00e7\u00f5es. Trata-se da combina\u00e7\u00e3o de a\u00e7\u00f5es prefer\u00eanciais com vantagem patrimonial na distribui\u00e7\u00e3o de dividendos (m\u00ednimos, obrigat\u00f3rios etc.). J\u00e1 para as companhias fechadas de pequeno porte, h\u00e1 uma regra de exce\u00e7\u00e3o expressa autorizando a distribui\u00e7\u00e3o (art. 294, \u00a7 4\u00ba, LSA).<\/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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Combate ao abuso<\/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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A distribui\u00e7\u00e3o desproporcional n\u00e3o poder\u00e1 ter o prop\u00f3sito de dissimular e ocultar a presta\u00e7\u00e3o de servi\u00e7os pelos s\u00f3cios (SC Cosit 56\/2019), nem servir de planejamento tribut\u00e1rio abusivo (CARF, ac.9202-006.226).<\/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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Dividendos antecipados<\/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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\u00c9 poss\u00edvel a distribui\u00e7\u00e3o antecipada de dividendos durante o per\u00edodo de apura\u00e7\u00e3o, trimestral ou anual. Mas, no final do per\u00edodo, inexistindo lucro l\u00edquido ou reservas de lucros suficientes para acobertar a antecipa\u00e7\u00e3o feita, a parcela excedente ser\u00e1 submetida \u00e0 tributa\u00e7\u00e3o. O Fisco exige IRRF de benefici\u00e1rio n\u00e3o identificado, \u00e0 al\u00edquota de 35%, exclusivamente na fonte (!), al\u00e9m de contribui\u00e7\u00e3o previdenci\u00e1ria (art. 238, IN 1.700\/17).<\/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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PLP 108\/24<\/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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No \u00e2mbito da reforma tribut\u00e1ria, o Projeto de Lei Complementar 108, de 05.06.2024, caso aprovado, sujeitar\u00e1 a distribui\u00e7\u00e3o desproporcional de dividendos ao ITCMD, equiparando-a a uma liberalidade (doa\u00e7\u00e3o) da empresa quando for decidida \u201csem justificativa negocial pass\u00edvel de comprova\u00e7\u00e3o\u201d (art. 160, \u00a7 5\u00ba, PLP 108\/24).<\/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":"

Requirements and case law<\/p>","protected":false},"author":2,"featured_media":57304,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[332],"tags":[],"class_list":["post-57292","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tributaounaotributa"],"yoast_head":"\nDistribui\u00e7\u00e3o de dividendos: 5 pontos sobre a despropor\u00e7\u00e3o<\/title>\n<meta name=\"description\" content=\"Entenda as regras da distribui\u00e7\u00e3o de dividendos desproporcional, seus limites legais, riscos fiscais e impactos na reforma tribut\u00e1ria.\" \/>\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\/distribuicao-desproporcional-de-dividendos\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" 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