{"id":57430,"date":"2025-03-19T14:39:49","date_gmt":"2025-03-19T17:39:49","guid":{"rendered":"https:\/\/tributanaotributa.com.br\/?p=57430"},"modified":"2025-10-31T21:29:15","modified_gmt":"2025-11-01T00:29:15","slug":"a-tributacao-do-perdao-de-divida-parte-1","status":"publish","type":"post","link":"https:\/\/tributanaotributa.com.br\/en\/a-tributacao-do-perdao-de-divida-parte-1\/","title":{"rendered":"The taxation of debt forgiveness (part 1)"},"content":{"rendered":"
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Receita cont\u00e1bil?<\/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 norma cont\u00e1bil (item 4.47 do CPC 00) sugere que o decr\u00e9scimo do passivo originado do perd\u00e3o de d\u00edvida constitui receita cont\u00e1bil. Mas isso sequer \u00e9 ponto pac\u00edfico na doutrina cont\u00e1bil. Al\u00e9m disso, o conceito cont\u00e1bil de receita n\u00e3o determina o tratamento fiscal dos atos praticados pelos contribuintes, visto que a contabilidade tem uma finalidade diversa daquela buscada pelas normas tribut\u00e1rias. Renda e receita s\u00e3o conceitos jur\u00eddicos (Temas STF 283 e 69).<\/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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Direito privado<\/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 direito privado, o perd\u00e3o de d\u00edvida \u00e9 conhecido pela figura da remiss\u00e3o. Caracteriza-se, tal como a doa\u00e7\u00e3o, como ato de disposi\u00e7\u00e3o gratuito, realizado por liberalidade (aus\u00eancia de contrapresta\u00e7\u00e3o), em oposi\u00e7\u00e3o \u00e0 onerosidade. Assim, se algu\u00e9m recebe por remitir, a qualifica\u00e7\u00e3o do ato \u00e9 outra, como da\u00e7\u00e3o em pagamento, transa\u00e7\u00e3o ou mesmo nova\u00e7\u00e3o, se modificado o objeto.<\/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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An\u00e1lise do contexto<\/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 determina\u00e7\u00e3o dos reflexos tribut\u00e1rios demanda a qualifica\u00e7\u00e3o jur\u00eddica do perd\u00e3o de d\u00edvida, o que s\u00f3 poder\u00e1 ser feito diante da an\u00e1lise do contexto espec\u00edfico no qual o perd\u00e3o acontece.<\/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-1<\/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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O pressuposto da incid\u00eancia \u00e9 a exist\u00eancia de acr\u00e9scimo patrimonial. Mas a causa da transa\u00e7\u00e3o que originou referido acr\u00e9scimo, para fins fiscais, deve advir de um neg\u00f3cio oneroso (RE 117.887), n\u00e3o alcan\u00e7ando transfer\u00eancias por liberalidade, a t\u00edtulo gratuito. A incid\u00eancia, no entanto, pode ocorrer como mecanismo para neutralizar eventual dedu\u00e7\u00e3o fiscal anteriormente feita em rela\u00e7\u00e3o \u00e0 despesa incorrida. \u00c9 o que ocorre com as recupera\u00e7\u00f5es de custo (art. 441, RIR\/18). \u00c9 tamb\u00e9m o tratamento legal para o 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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IRPJ\/CSLL-2<\/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 incid\u00eancia de IRPJ\/CSLL sobre os valores perdoados pode ocorrer \u2013- mas como mecanismo para neutralizar eventual dedu\u00e7\u00e3o fiscal anteriormente feita em rela\u00e7\u00e3o \u00e0 despesa incorrida, agora perdoada. Isso n\u00e3o \u00e9 novidade na legisla\u00e7\u00e3o: vide a tributa\u00e7\u00e3o da subven\u00e7\u00e3o para custeio ou opera\u00e7\u00e3o e da recupera\u00e7\u00e3o de custo (art. 441, 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<\/div>","protected":false},"excerpt":{"rendered":"

Requirements and case law<\/p>","protected":false},"author":2,"featured_media":57554,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[332],"tags":[],"class_list":["post-57430","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tributaounaotributa"],"yoast_head":"\nTributa\u00e7\u00e3o do perd\u00e3o de d\u00edvida: IRPJ, CSLL e impactos fiscais<\/title>\n<meta name=\"description\" content=\"Entenda a tributa\u00e7\u00e3o do perd\u00e3o de d\u00edvida, incluindo IRPJ, CSLL e reflexos fiscais sobre cr\u00e9ditos perdoados por liberalidade.\" \/>\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-do-perdao-de-divida-parte-1\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" 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