{"id":58253,"date":"2025-05-14T11:33:42","date_gmt":"2025-05-14T14:33:42","guid":{"rendered":"https:\/\/tributanaotributa.com.br\/?p=58253"},"modified":"2025-10-28T11:42:51","modified_gmt":"2025-10-28T14:42:51","slug":"a-dedutibilidade-de-plr-paga-a-administradores","status":"publish","type":"post","link":"https:\/\/tributanaotributa.com.br\/en\/a-dedutibilidade-de-plr-paga-a-administradores\/","title":{"rendered":"deductibility of PLR paid to directors"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"58253\" class=\"elementor elementor-58253\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-38bd5faa elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"38bd5faa\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-wide\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-a315cef\" data-id=\"a315cef\" data-element_type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-69d29e2 elementor-widget elementor-widget-text-editor\" data-id=\"69d29e2\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h4><strong>IRPJ indedut\u00edvel<\/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<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-bc29d73\" data-id=\"bc29d73\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-06b0446 elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"06b0446\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Este dispositivo costuma passar despercebido pelas empresas. Conforme o art. 315 do RIR\/18, &#8220;n\u00e3o ser\u00e3o dedut\u00edveis como custos ou despesas operacionais as gratifica\u00e7\u00f5es ou as participa\u00e7\u00f5es no resultado, atribu\u00eddas aos dirigentes ou aos administradores da pessoa jur\u00eddica&#8221;. Para alguns, a contrata\u00e7\u00e3o como empregado seria suficiente para afastar a qualifica\u00e7\u00e3o de dirigente\/administrador.<\/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<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-15a5c6c elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"15a5c6c\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-wide\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-bc9a4ef\" data-id=\"bc9a4ef\" data-element_type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-22f6e71 elementor-widget elementor-widget-text-editor\" data-id=\"22f6e71\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h4><strong>Vis\u00e3o do Fisco<\/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<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-65db5bf\" data-id=\"65db5bf\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-f8dd297 elementor-widget elementor-widget-text-editor\" data-id=\"f8dd297\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Para o Fisco, a veda\u00e7\u00e3o n\u00e3o faz qualquer ressalva, se estatut\u00e1rio ou celetista. Ao contr\u00e1rio, a legisla\u00e7\u00e3o, historicamente, confere tratamento espec\u00edfico para os pagamentos feitos a dirigentes\/administradores, distinto do conferido aos empregados (SC Cosit 89\/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<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-669e1f4 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"669e1f4\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-wide\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-6a1de06\" data-id=\"6a1de06\" data-element_type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-7ddc9ce elementor-widget elementor-widget-text-editor\" data-id=\"7ddc9ce\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h4><strong>CSLL dedut\u00edvel<\/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<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-bfd5135\" data-id=\"bfd5135\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-52d96b2 elementor-widget elementor-widget-text-editor\" data-id=\"52d96b2\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Em rela\u00e7\u00e3o \u00e0 CSLL, o Fisco aceita integralmente a dedu\u00e7\u00e3o dos pagamentos de gratifica\u00e7\u00f5es e PLR aos dirigentes\/administradores, em raz\u00e3o da aus\u00eancia de veda\u00e7\u00e3o na legisla\u00e7\u00e3o pr\u00f3pria (SC Cosit 546\/17). \u00c9 com base nesse entendimento que o item 85, do Anexo I, da IN RFB 1.700\/2017, autoriza a n\u00e3o adi\u00e7\u00e3o desses pagamentos \u00e0 base de c\u00e1lculo da CSLL.<\/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<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-6945357 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"6945357\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-wide\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-19d967e\" data-id=\"19d967e\" data-element_type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-338ea08 elementor-widget elementor-widget-text-editor\" data-id=\"338ea08\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h4><strong>CARF<\/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<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-569380f\" data-id=\"569380f\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-f81b833 elementor-widget elementor-widget-text-editor\" data-id=\"f81b833\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>No CARF, as decis\u00f5es mais recentes aplicaram a regra de indedutibilidade para o IRPJ, sem distinguir entre diretores estatut\u00e1rios e celetistas. Quanto \u00e0 CSLL, o CARF segue o entendimento do Fisco.<\/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<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-2b0e912 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"2b0e912\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-wide\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-07d7d4d\" data-id=\"07d7d4d\" data-element_type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-ce2c73c elementor-widget elementor-widget-text-editor\" data-id=\"ce2c73c\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h5><strong>Jurisprud\u00eancia judicial<\/strong><\/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<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-a6eda0d\" data-id=\"a6eda0d\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-375044b elementor-widget elementor-widget-text-editor\" data-id=\"375044b\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>No STJ, embora s\u00f3 tenham sido proferidas duas decis\u00f5es sobre o tema, ambas afirmam a indedutibilidade dos pagamentos, tanto para o IRPJ como para a CSL, sem examinar a natureza do v\u00ednculo. Determinante \u00e9 o exerc\u00edcio da fun\u00e7\u00e3o de dire\u00e7\u00e3o. Nos Tribunais Regionais, a tend\u00eancia parece ser a mesma.<\/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":"<p>scope and controversies<\/p>","protected":false},"author":2,"featured_media":58252,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[332],"tags":[],"class_list":["post-58253","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tributaounaotributa"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.1.1 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>PLR administradores: dedutibilidade para IRPJ e CSLL<\/title>\n<meta name=\"description\" content=\"PLR administradores: entenda a dedutibilidade no IRPJ e CSLL, e como o Fisco e o CARF tratam esses pagamentos.\" \/>\n<meta name=\"robots\" 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