{"id":57963,"date":"2025-04-17T01:16:24","date_gmt":"2025-04-17T04:16:24","guid":{"rendered":"https:\/\/tributanaotributa.com.br\/?p=57963"},"modified":"2025-10-31T21:16:57","modified_gmt":"2025-11-01T00:16:57","slug":"a-compensacao-tributaria","status":"publish","type":"post","link":"https:\/\/tributanaotributa.com.br\/en\/a-compensacao-tributaria\/","title":{"rendered":"Tax compensation"},"content":{"rendered":"
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Autoriza\u00e7\u00e3o em lei<\/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 compensa\u00e7\u00e3o tribut\u00e1ria n\u00e3o \u00e9 instituto aplic\u00e1vel automaticamente. Depende de autoriza\u00e7\u00e3o em lei do ente tributante (art. 170, CTN). \u00c9 por isso que a compensa\u00e7\u00e3o \u00e9 poss\u00edvel no \u00e2mbito dos tributos federais, em que h\u00e1 lei autorizativa (art. 74, Lei 9.430\/96), mas n\u00e3o \u00e9 permitida em muitos Estados e Munic\u00edpios.<\/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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Compensa\u00e7\u00e3o administrativa<\/b><\/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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No \u00e2mbito federal, no momento em que o contribuinte apresenta a declara\u00e7\u00e3o de compensa\u00e7\u00e3o (DComp) \u00e0 Receita Federal, (i) o d\u00e9bito fiscal correspondente \u00e9 considerado provisoriamente extinto, sendo que (ii) o Fisco possui o prazo de cinco anos para verificar a validade do cr\u00e9dito e, eventualmente, contest\u00e1-lo. Ultrapassado esse prazo, a compensa\u00e7\u00e3o \u00e9 considerada tacitamente homologada e o d\u00e9bito definitivamente extinto.<\/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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Multa isolada de 50%<\/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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Para os casos de n\u00e3o homologa\u00e7\u00e3o da compensa\u00e7\u00e3o, o art. 74, \u00a7 17, da Lei 9.430\/96 prev\u00ea multa isolada de 50% sobre o valor do d\u00e9bito n\u00e3o compensado (al\u00e9m da cobran\u00e7a do pr\u00f3prio d\u00e9bito tribut\u00e1rio n\u00e3o extinto). O STF, entretanto, declarou inconstitucional a penalidade por entender que a simples negativa do pedido de compensa\u00e7\u00e3o n\u00e3o caracteriza il\u00edcito apen\u00e1vel com multa, al\u00e9m de obstar o direito de defesa do contribuinte (Tema STF 736).<\/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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Mandado de seguran\u00e7a<\/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 comum a propositura de mandado de seguran\u00e7a com vistas ao reconhecimento (i) da exist\u00eancia do ind\u00e9bito, em fun\u00e7\u00e3o da alega\u00e7\u00e3o de inconstitucionalidade ou ilegalidade, e (ii) do direito \u00e0 compensa\u00e7\u00e3o administrativa, sem recusa pelo Fisco (S\u00famula STJ 213 e EREsp 1.770.495, de 2021). O procedimento apresenta diversas vantagens para o contribuinte em rela\u00e7\u00e3o a outras esp\u00e9cies de a\u00e7\u00e3o judicial.<\/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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Limita\u00e7\u00f5es<\/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 Lei 14.873\/24 instituiu limites mensais aos valores que poder\u00e3o ser compensados com cr\u00e9ditos decorrentes de decis\u00e3o judicial. A norma, no entanto, \u00e9 aplicada apenas aos cr\u00e9ditos com valor superior a R$ 10 milh\u00f5es. O prazo para apresenta\u00e7\u00e3o da declara\u00e7\u00e3o de compensa\u00e7\u00e3o, nesta hip\u00f3tese, \u00e9 de 5 anos, contado da data do tr\u00e2nsito em julgado da decis\u00e3o ou da homologa\u00e7\u00e3o da desist\u00eancia da execu\u00e7\u00e3o do t\u00edtulo judicial. <\/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":"

application and limits<\/p>","protected":false},"author":2,"featured_media":57961,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[332],"tags":[],"class_list":["post-57963","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tributaounaotributa"],"yoast_head":"\nCompensa\u00e7\u00e3o tribut\u00e1ria: regras, limites e procedimentos fiscais<\/title>\n<meta name=\"description\" content=\"Saiba como funciona a compensa\u00e7\u00e3o tribut\u00e1ria, incluindo DComp, limites, mandado de seguran\u00e7a e jurisprud\u00eancia do STF.\" \/>\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-compensacao-tributaria\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta 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