{"id":840,"date":"2021-03-15T14:50:40","date_gmt":"2021-03-15T17:50:40","guid":{"rendered":"https:\/\/rusvelnantes.com.br\/hondatar\/stf-nao-incide-imposto-de-renda-sobre-juros-de-mora\/"},"modified":"2026-09-29T19:24:52","modified_gmt":"2026-09-29T22:24:52","slug":"stf-nao-incide-imposto-de-renda-sobre-juros-de-mora","status":"publish","type":"post","link":"https:\/\/www.hondatar.com.br\/en\/stf-nao-incide-imposto-de-renda-sobre-juros-de-mora\/","title":{"rendered":"STF \u2013 N\u00e3o incide Imposto de Renda sobre Juros de Mora"},"content":{"rendered":"<p>Em recente julgamento (12\/03\/2021), o Supremo Tribunal Federal \u2013 STF, por maioria de votos, encerrou a discuss\u00e3o do Recurso Extraordin\u00e1rio n\u00b0 855.091 (com repercuss\u00e3o geral). Foi fixada a seguinte tese:&nbsp;<em>\u201cN\u00e3o incide imposto de renda sobre os juros de mora devidos pelo atraso no pagamento de remunera\u00e7\u00e3o por exerc\u00edcio de emprego, cargo ou fun\u00e7\u00e3o\u201d<\/em>.<\/p>\n<p>O caso tratava-se de uma a\u00e7\u00e3o de restitui\u00e7\u00e3o de valores relativos ao Imposto de Renda que incidiu sobre juros morat\u00f3rios acrescidos a verbas remunerat\u00f3rias reconhecidas em reclamat\u00f3ria trabalhista. A discuss\u00e3o jur\u00eddica abordava a&nbsp;constitucionalidade ou n\u00e3o da cobran\u00e7a do IR sobre juros de mora incidentes sobre verbas salariais e verbas previdenci\u00e1rias que foram pagas em atraso.<\/p>\n<p>Prevaleceu o entendimento de que&nbsp;a express\u00e3o juros morat\u00f3rios (pr\u00f3pria do direito civil), designa a indeniza\u00e7\u00e3o pelo atraso no pagamento da d\u00edvida em dinheiro. Desse modo, o n\u00e3o recebimento nas datas correspondentes as quais se tem direito implica preju\u00edzo e n\u00e3o renda ou acr\u00e9scimo patrimonial. E, por esses motivos, a Suprema Corte entendeu que os juros de mora legais est\u00e3o fora do campo de incid\u00eancia do Imposto de Renda, pois visam a recomposi\u00e7\u00e3o de perdas, n\u00e3o implicando aumento de patrim\u00f4nio do credor (base de c\u00e1lculo do IR).&nbsp;<\/p>\n<p>Por fim, \u00e9 importante ressaltar que apesar do caso em quest\u00e3o tratar de Imposto de Renda da Pessoa F\u00edsica &#8211; IRPF, o racioc\u00ednio e os fundamentos legais trazidos nessa decis\u00e3o do Supremo&nbsp;podem ser aplic\u00e1veis&nbsp;aos tributos incidentes sobre a receita e a renda\/lucro das pessoas jur\u00eddicas, como por exemplo, a incid\u00eancia de IRPJ e CSLL sobre o&nbsp;valor correspondente aos juros de mora nas repeti\u00e7\u00f5es de ind\u00e9bito tribut\u00e1rio, compensa\u00e7\u00e3o e ressarcimento de cr\u00e9ditos tribut\u00e1rios (municipais, estaduais e federais), bem como sobre a varia\u00e7\u00e3o monet\u00e1ria ativa de dep\u00f3sitos judiciais.&nbsp;<\/p>\n<p>Assim,&nbsp;recomenda-se que seja avaliada a situa\u00e7\u00e3o f\u00e1tica de cada empresa \/ entidade de classe, para o eventual impetra\u00e7\u00e3o de Mandado de Seguran\u00e7a, com o objetivo de afastar a&nbsp;exig\u00eancia de tributos sobre os juros morat\u00f3rios de verbas recebidas e\/ou a receber.<\/p>\n<p>A Equipe do Tribut\u00e1rio Contencioso do Honda, Teixeira, Araujo, Rocha Advogados fica \u00e0 inteira disposi\u00e7\u00e3o para auxiliar as empresas e entidades de classe que desejarem maiores esclarecimentos a respeito do presente tema.<\/p>\n<p><strong>Lucas Munhoz Filho<\/strong><\/p>\n<p><a href=\"mailto:lucas.munhoz@hondatar.com.br\">lucas.munhoz@hondatar.com.br<\/a><\/p>\n<p><strong>Daniela Franulovic<\/strong><\/p>\n<p><a href=\"mailto:daniela@hondatar.com.br\">daniela@hondatar.com.br<\/a><\/p>\n<p><strong>Renata Souza Rocha<\/strong><\/p>\n<p><a href=\"mailto:rrocha@hondatar.com.br\">rrocha@hondatar.com.br<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Em recente julgamento (12\/03\/2021), o Supremo Tribunal Federal \u2013 STF, por maioria de votos, [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":1117,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[39,38,1],"tags":[],"class_list":["post-840","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-covid-19","category-imprensa","category-noticia"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.6 - 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