{"id":627,"date":"2026-03-04T15:09:13","date_gmt":"2026-03-04T18:09:13","guid":{"rendered":"https:\/\/rusvelnantes.com.br\/hondatar\/irpj-atualizacao-acordo-chile-brasil\/"},"modified":"2026-09-29T19:24:35","modified_gmt":"2026-09-29T22:24:35","slug":"irpj-atualizacao-acordo-chile-brasil","status":"publish","type":"post","link":"https:\/\/www.hondatar.com.br\/en\/irpj-atualizacao-acordo-chile-brasil\/","title":{"rendered":"IRPJ \u2013 Atualiza\u00e7\u00e3o acordo Chile Brasil \u2013 Dupla tributa\u00e7\u00e3o \u2013 Tributo sobre a renda"},"content":{"rendered":"<p>O Decreto n\u00ba 12.863\/26, publicado em 03 de mar\u00e7o de 2026, promulgou o Protocolo que altera a Conven\u00e7\u00e3o entre o Brasil e o Chile para evitar a dupla tributa\u00e7\u00e3o e prevenir a evas\u00e3o fiscal. A medida atualiza o acordo original (Decreto n\u00ba 4.072\/01), alinhando o tratado aos padr\u00f5es mais recentes da OCDE e do projeto BEPS (<em>Base Erosion and Profit Shifting<\/em>).&nbsp;<\/p>\n<p>Principais Atualiza\u00e7\u00f5es do Protocolo: A nova norma introduz modifica\u00e7\u00f5es essenciais para o fluxo de capitais e servi\u00e7os entre os dois pa\u00edses, com destaque para:&nbsp;<\/p>\n<ul>\n<li>Tributa\u00e7\u00e3o de Dividendos e Juros: Estabelece novos limites e condi\u00e7\u00f5es para a reten\u00e7\u00e3o na fonte, visando maior competitividade para investimentos diretos.<\/li>\n<li>Cl\u00e1usula de Direitos a Benef\u00edcios (LOB): Inclui regras mais r\u00edgidas para impedir o &#8220;<em>treaty shopping<\/em>&#8220;, garantindo que as vantagens do acordo sejam aplicadas apenas a residentes que cumpram requisitos de subst\u00e2ncia econ\u00f4mica.<\/li>\n<li>Assist\u00eancia na Arrecada\u00e7\u00e3o: Fortalece o interc\u00e2mbio de informa\u00e7\u00f5es e a coopera\u00e7\u00e3o administrativa entre a Receita Federal do Brasil e o Servi\u00e7o de Impostos Internos (SII) do Chile.<\/li>\n<\/ul>\n<p>Preven\u00e7\u00e3o contra a Evas\u00e3o e Elis\u00e3o: A reda\u00e7\u00e3o atualizada refor\u00e7a o compromisso de ambos os Estados em combater estrat\u00e9gias que resultem em dupla n\u00e3o tributa\u00e7\u00e3o ou redu\u00e7\u00e3o artificial da base impon\u00edvel:<\/p>\n<ul>\n<li>Padr\u00e3o M\u00ednimo BEPS: O pre\u00e2mbulo do tratado agora expressa explicitamente o objetivo de n\u00e3o criar oportunidades para a n\u00e3o tributa\u00e7\u00e3o por meio de evas\u00e3o ou elis\u00e3o fiscal.<\/li>\n<li>Servi\u00e7os T\u00e9cnicos: Define crit\u00e9rios claros para a tributa\u00e7\u00e3o de remunera\u00e7\u00f5es por servi\u00e7os t\u00e9cnicos e de assist\u00eancia t\u00e9cnica, reduzindo zonas cinzentas de interpreta\u00e7\u00e3o.<\/li>\n<\/ul>\n<p>Seguran\u00e7a Jur\u00eddica para Investidores: A promulga\u00e7\u00e3o deste protocolo confere maior previsibilidade \u00e0s opera\u00e7\u00f5es transnacionais, permitindo que empresas brasileiras com opera\u00e7\u00f5es no Chile (e vice-versa) planejem suas estruturas de custo com base em regras tribut\u00e1rias modernizadas.<\/p>\n<p>Aten\u00e7\u00e3o:&nbsp;As novas al\u00edquotas e regras de isen\u00e7\u00e3o aplicam-se aos fatos geradores ocorridos a partir da entrada em vigor do decreto, devendo os contribuintes revisar seus contratos internacionais vigentes.<\/p>\n<p>A equipe do Tribut\u00e1rio Consultivo do Hondatar Advogados permanece \u00e0 disposi\u00e7\u00e3o para auxiliar as empresas e entidades de classe que desejarem mais informa\u00e7\u00f5es sobre o assunto.<\/p>\n<p>Edson Takashi Kondo<\/p>\n<p><a href=\"mailto:edson.kondo@hondatar.com.br\">edson.kondo@hondatar.com.br<\/a><\/p>\n<p>Adriano Rodrigo da Silva Agra<\/p>\n<p><a href=\"mailto:adriano.agra@hondatar.com.br\">adriano.agra@hondatar.com.br<\/a><\/p>\n<p>Lucas Oliveira Silva Santos<\/p>\n<p><a href=\"mailto:lucas.santos@hondatar.com.br\">lucas.santos@hondatar.com.br<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>O Decreto n\u00ba 12.863\/26, publicado em 03 de mar\u00e7o de 2026, promulgou o Protocolo [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":1113,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-627","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-noticia"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.6 - 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