{"id":59026,"date":"2025-07-02T10:15:37","date_gmt":"2025-07-02T13:15:37","guid":{"rendered":"https:\/\/tributanaotributa.com.br\/?p=59026"},"modified":"2025-10-19T19:05:37","modified_gmt":"2025-10-19T22:05:37","slug":"tax-credit-nao-e-tax-refund-diz-carf","status":"publish","type":"post","link":"https:\/\/tributanaotributa.com.br\/en\/tax-credit-nao-e-tax-refund-diz-carf\/","title":{"rendered":"Tax credit\u201d n\u00e3o \u00e9 \u201c tax refund\u201d, diz CARF"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"59026\" class=\"elementor elementor-59026\" data-elementor-post-type=\"post\">\n\t\t\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-169a2a4a e-flex e-con-boxed e-con e-parent\" data-id=\"169a2a4a\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-5573e413 elementor-widget elementor-widget-text-editor\" data-id=\"5573e413\" 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\n<p>A globaliza\u00e7\u00e3o exp\u00f5e empresas \u00e0 tributa\u00e7\u00e3o sobre a mesma renda em m\u00faltiplas jurisdi\u00e7\u00f5es, fen\u00f4meno conhecido como dupla tributa\u00e7\u00e3o internacional. Para mitigar isso, a legisla\u00e7\u00e3o interna brasileira, como a de outros pa\u00edses, admite o cr\u00e9dito tribut\u00e1rio estrangeiro (\u201cforeign tax credit\u201d). Este mecanismo permite que o [IR pago no exterior] sobre rendimentos l\u00e1 auferidos seja deduzido do IRPJ\/CSLL devidos no Brasil sobre esses mesmos rendimentos, de modo a evitar uma carga tribut\u00e1ria excessiva e incentivar opera\u00e7\u00f5es internacionais.<br \/><br \/>Para tanto, exige-se, cumulativamente, que: (i) o rendimento do exterior seja tributado no Brasil pelo IRPJ\/CSLL. (ii) haja saldo devedor do IRPJ\/CSLL na apura\u00e7\u00e3o definitiva e (iii) o valor compens\u00e1vel de \u201ctax credit\u201d n\u00e3o supere a carga brasileira (i.e., 34%). E h\u00e1, ainda, uma ordem para o aproveitamento: o [IR pago no exterior] pode ser compensado, primeiramente, com o IRPJ e, havendo saldo, com a CSLL. <br \/><br \/>Falando um pouco maios sobre o requisito (ii): a aplica\u00e7\u00e3o do \u201ctax credit\u201d depende da exist\u00eancia, no per\u00edodo de apura\u00e7\u00e3o, de IRPJ\/CSLL efetivamente devidos no Brasil sobre a renda estrangeira, pois o cr\u00e9dito serve para abater um d\u00e9bito existente. N\u00e3o havendo d\u00e9bito, o [IR pago no exterior] \u00e9 transferido para eventual aproveitamento no per\u00edodo seguinte (se houver tributo devido).<br \/><br \/>A aus\u00eancia de d\u00e9bito pode acontecer por diversos motivos, como a apura\u00e7\u00e3o de preju\u00edzo fiscal ou a exist\u00eancia de antecipa\u00e7\u00f5es (estimativas mensais ou reten\u00e7\u00f5es na fonte) suficientes para absorver o IRPJ\/CSLL devido naquele per\u00edodo.<br \/><br \/>Em consequ\u00eancia, o \u201ctax credit\u201d n\u00e3o pode compor o saldo negativo de IRPJ\/CSLL, para fins de restitui\u00e7\u00e3o ou compensa\u00e7\u00e3o com outros tributos; se isso fosse poss\u00edvel, o Brasil estaria restituindo imposto pago em outra jurisdi\u00e7\u00e3o. Aceita-se, pois, a redu\u00e7\u00e3o do tributo devido no Brasil, mas isso n\u00e3o implica a restitui\u00e7\u00e3o do \u201ctax credit\u201d em esp\u00e9cie.<br \/><br \/>V\u00ea-se, assim, que, em mat\u00e9ria de dedu\u00e7\u00e3o do IRPJ\/CSLL devido no final do per\u00edodo de apura\u00e7\u00e3o, existe uma ordem de prefer\u00eancia. Primeiro, deduz-se as antecipa\u00e7\u00f5es (estimativas mensais e reten\u00e7\u00f5es). Remanescendo saldo devedor, da\u00ed sim utiliza-se o \u201ctax credit\u201d.<br \/><br \/>O ac. 1202-001.588, de 25\/04\/2025, confirmou essa interpreta\u00e7\u00e3o. No caso, a empresa teve seu pedido de compensa\u00e7\u00e3o do [IR pago no exterior] com a CSLL glosado devido \u00e0 base de c\u00e1lculo negativa da CSLL no per\u00edodo. Sem CSLL a pagar no Brasil sobre aquele rendimento, n\u00e3o havia o que ser compensado pelo [IR pago no exterior], tornando o cr\u00e9dito improcedente para essa contribui\u00e7\u00e3o naquele exerc\u00edcio.<br \/><br \/>As empresas devem apurar com dilig\u00eancia o IRPJ\/CSLL devido no Brasil sobre suas receitas globais para aplicar corretamente o \u201ctax credit\u201d e garantir a conformidade.<\/p>\n\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\t\t<\/div>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"<p>A globaliza\u00e7\u00e3o exp\u00f5e empresas \u00e0 tributa\u00e7\u00e3o sobre a mesma renda em m\u00faltiplas jurisdi\u00e7\u00f5es, fen\u00f4meno conhecido como dupla tributa\u00e7\u00e3o internacional. Para mitigar isso, a legisla\u00e7\u00e3o interna brasileira, como a de outros pa\u00edses, admite o cr\u00e9dito tribut\u00e1rio estrangeiro (\u201cforeign tax credit\u201d). Este mecanismo permite que o [IR pago no exterior] sobre rendimentos l\u00e1 auferidos seja deduzido do&hellip;<\/p>","protected":false},"author":2,"featured_media":59010,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[338],"tags":[359,358,371],"class_list":["post-59026","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-https-tributanaotributa-com-br-linkedin","tag-linkedin","tag-taxa","tag-transacao"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.1.1 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Tax credit\u201d n\u00e3o \u00e9 \u201c tax refund\u201d, diz CARF - Tributa N\u00e3o Tributa<\/title>\n<meta name=\"description\" content=\"Entenda por que o CARF destacou que \u201ctax credit\u201d n\u00e3o significa \u201ctax refund\u201d e saiba como essa diferen\u00e7a impacta empresas e tributos.\" \/>\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\/tax-credit-nao-e-tax-refund-diz-carf\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Tax credit\u201d n\u00e3o \u00e9 \u201c tax refund\u201d, diz CARF - 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