{"id":901,"date":"2021-04-23T17:32:39","date_gmt":"2021-04-23T20:32:39","guid":{"rendered":"http:\/\/34.239.117.254\/?p=901"},"modified":"2021-04-23T17:32:39","modified_gmt":"2021-04-23T20:32:39","slug":"fisco-autoriza-deducao-de-direitos-autorais-de-irpj","status":"publish","type":"post","link":"https:\/\/www.ayadvogados.com.br\/?p=901","title":{"rendered":"Fisco autoriza dedu\u00e7\u00e3o de direitos autorais de IRPJ"},"content":{"rendered":"\n<p>Pagamentos feitos pela explora\u00e7\u00e3o comercial de <strong>direitos autorais<\/strong> podem ser integralmente deduzidos como despesa no <strong>Imposto de Renda (IRPJ)<\/strong> recolhido pelas empresas. A interpreta\u00e7\u00e3o da Receita Federal, favor\u00e1vel aos contribuintes, est\u00e1 na <strong>Solu\u00e7\u00e3o de Consulta<\/strong> n\u00ba 64, editada pela Coordena\u00e7\u00e3o-Geral de Tributa\u00e7\u00e3o (Cosit) e publicada recentemente.<\/p>\n\n\n\n<p>A d\u00favida levada \u00e0 Receita Federal era se valores pagos pela licen\u00e7a de uso de obras autorais poderiam ser <strong>deduzidos integralmente<\/strong> ou com a limita\u00e7\u00e3o prevista para royalties para fins de apura\u00e7\u00e3o do Imposto de Renda (IRPJ) por meio do regime do lucro real.<\/p>\n\n\n\n<p>O caso \u00e9 de uma fabricante de brinquedos. Ela tem um parceiro comercial, situado no Brasil, que cede desenhos que s\u00e3o utilizados na produ\u00e7\u00e3o de jogos de cartas. Para explorar economicamente as imagens, que s\u00e3o reproduzidas fielmente nas cartelas, a fabricante paga royalties ao criador das ilustra\u00e7\u00f5es.<\/p>\n\n\n\n<p><a href=\"http:\/\/normas.receita.fazenda.gov.br\/sijut2consulta\/link.action?visao=anotado&amp;idAto=116527\" target=\"_blank\" rel=\"noreferrer noopener\">De acordo com a Receita Federal<\/a>, o limite de dedu\u00e7\u00e3o de at\u00e9 5% da receita l\u00edquida aplica-se apenas \u00e0s <strong>despesas de royalties<\/strong> pela explora\u00e7\u00e3o de patentes de inven\u00e7\u00e3o ou pelo uso de marcas de ind\u00fastria ou de com\u00e9rcio, al\u00e9m dos valores pagos por assist\u00eancia t\u00e9cnica, cient\u00edfica ou administrativa. Essa limita\u00e7\u00e3o est\u00e1 prevista no artigo 365, do Regulamento do Imposto de Renda (RIR).<\/p>\n\n\n\n<p>\u201cPara os demais fins, a norma tribut\u00e1ria n\u00e3o faz qualquer distin\u00e7\u00e3o quanto \u00e0 aplica\u00e7\u00e3o da classifica\u00e7\u00e3o de royalties para as pessoas f\u00edsicas e jur\u00eddicas, bastando para tanto a natureza jur\u00eddica do rendimento pelo uso, frui\u00e7\u00e3o e explora\u00e7\u00e3o de direitos, a exemplo da explora\u00e7\u00e3o de direitos autorais\u201d, afirma a Receita na solu\u00e7\u00e3o de consulta.<\/p>\n\n\n\n<p>As contrapresta\u00e7\u00f5es pelo uso dos desenhos, portanto, acrescenta o \u00f3rg\u00e3o, entram na regra geral de dedutibilidade, estabelecida no artigo 311 do RIR. Pela norma, \u201cs\u00e3o operacionais as despesas n\u00e3o computadas nos custos, necess\u00e1rias \u00e0 atividade da empresa e \u00e0 manuten\u00e7\u00e3o da fonte produtora\u201d. Dessa forma, o contribuinte poderia deduzir 100% dos gastos para fins de apura\u00e7\u00e3o do lucro real.<\/p>\n\n\n\n<p>Na consulta, a Receita ainda interpreta o artigo 22 da Lei n\u00ba 4.506, de 1964, para entender que os valores pagos pela explora\u00e7\u00e3o, uso ou frui\u00e7\u00e3o do direito do autor s\u00e3o classificados como royalties.<\/p>\n\n\n\n<p>Para o advogado <strong>Celso Costa<\/strong>, s\u00f3cio da \u00e1rea tribut\u00e1ria do escrit\u00f3rio Machado Meyer, o racioc\u00ednio estabelecido \u00e9 correto. \u201cA Receita considera a explora\u00e7\u00e3o do direito do autor como royalties. Mas afirma que a limita\u00e7\u00e3o para fins de dedu\u00e7\u00e3o n\u00e3o se aplica a todo tipo de royalties\u201d, diz.<\/p>\n\n\n\n<p>O advogado tributarista Caio Malpighi, do escrit\u00f3rio Ayres Ribeiro Advogados, chama justamente a aten\u00e7\u00e3o para o fato de o Fisco n\u00e3o diferenciar royalties da explora\u00e7\u00e3o do direito autoral. Segundo ele, a interpreta\u00e7\u00e3o pode influenciar casos em que os valores de direitos autorais s\u00e3o pagos a s\u00f3cios ou controladores. O artigo 363 do RIR pro\u00edbe a dedu\u00e7\u00e3o no IRPJ de \u201croyalties pagos a s\u00f3cios, pessoas f\u00edsicas ou jur\u00eddicas, ou a dirigentes de empresas, e a seus parentes ou dependentes\u201d.<\/p>\n\n\n\n<p>\u201cA Receita Federal tenta enquadrar os valores pagos a t\u00edtulo de direitos autorais ao s\u00f3cio criador da obra como se royalties fossem, glosando a dedutibilidade das despesas\u201d, afirma.<\/p>\n\n\n\n<p>Fonte: <a href=\"https:\/\/valor.globo.com\/legislacao\/noticia\/2021\/04\/23\/fisco-autoriza-deducao-de-direitos-autorais-de-irpj.ghtml\" data-type=\"URL\" data-id=\"https:\/\/valor.globo.com\/legislacao\/noticia\/2021\/04\/23\/fisco-autoriza-deducao-de-direitos-autorais-de-irpj.ghtml\" target=\"_blank\" rel=\"noreferrer noopener\">Valor<\/a><\/p>\n\n\n\n<p>A Amaral, Yazbek, OAB\/PR 762, possui 35 anos de experi\u00eancia auxiliando empresas a transformar a tributa\u00e7\u00e3o em lucro. Entre em contato com um dos s\u00f3cios para agendamento de reuni\u00e3o em caso de d\u00favidas.<\/p>\n\n\n\n<p>Contato: 41 3595-8300 ou pelo nosso WhatsApp 41 99567-5696<\/p>\n\n\n\n<p>Av. C\u00e2ndido Hartmann, 50 \u2013 Bigorrilho | Curitiba-PR<\/p>\n\n\n\n<p>Assine nossa Newsletter e fique por dentro das novidades!<\/p>\n\n\n\n<p>Quer receber seu exemplar da revista Governan\u00e7a Jur\u00eddica? Clique <a href=\"http:\/\/ayadvogados.com.br\/revista\">aqui<\/a>&nbsp;e pe\u00e7a a sua.<\/p>\n\n\n\n<p>Nos acompanhe nas redes sociais: <a href=\"https:\/\/www.facebook.com\/amaral.yazbek\">Facebook<\/a>&nbsp;| <a href=\"https:\/\/www.instagram.com\/amaral.yazbek\/\">Instagram<\/a> | <a href=\"https:\/\/www.linkedin.com\/company\/3357082\/admin\/\">Linkedin<\/a><\/p>\n\n\n\n<p>J\u00e1 conhece o canal Direito da Intelig\u00eancia de Neg\u00f3cios? <a href=\"https:\/\/www.youtube.com\/channel\/UCu2Mpu32ht8DEN8OFRXYMyw\">Inscreva-se j\u00e1<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Pagamentos feitos pela explora\u00e7\u00e3o comercial de direitos autorais podem ser integralmente deduzidos como despesa no Imposto de Renda (IRPJ) recolhido pelas empresas. A interpreta\u00e7\u00e3o da Receita Federal, favor\u00e1vel aos contribuintes, est\u00e1 na Solu\u00e7\u00e3o de Consulta n\u00ba 64, editada pela Coordena\u00e7\u00e3o-Geral de Tributa\u00e7\u00e3o (Cosit) e publicada recentemente. A d\u00favida levada \u00e0 Receita Federal era se valores [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":903,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-901","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-noticia-do-dia"],"blocksy_meta":{"styles_descriptor":{"styles":{"desktop":"","tablet":"","mobile":""},"google_fonts":[],"version":6}},"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Fisco autoriza dedu\u00e7\u00e3o de direitos autorais de IRPJ - Amaral, Yazbek Advogados<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.eloquent-edison.34-239-117-254.plesk.page\/?p=901\" \/>\n<meta property=\"og:locale\" content=\"pt_BR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Fisco autoriza dedu\u00e7\u00e3o de direitos autorais de IRPJ - Amaral, Yazbek Advogados\" \/>\n<meta property=\"og:description\" content=\"Pagamentos feitos pela explora\u00e7\u00e3o comercial de direitos autorais podem ser integralmente deduzidos como despesa no Imposto de Renda (IRPJ) recolhido pelas empresas. 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