{"id":965,"date":"2020-03-25T17:03:16","date_gmt":"2020-03-25T20:03:16","guid":{"rendered":"https:\/\/rusvelnantes.com.br\/hondatar\/receita-federal-publica-solucao-de-consulta-sobre-credito-outorgado-de-icms-do-setor-textil\/"},"modified":"2026-09-29T19:25:03","modified_gmt":"2026-09-29T22:25:03","slug":"receita-federal-publica-solucao-de-consulta-sobre-credito-outorgado-de-icms-do-setor-textil","status":"publish","type":"post","link":"https:\/\/www.hondatar.com.br\/en\/receita-federal-publica-solucao-de-consulta-sobre-credito-outorgado-de-icms-do-setor-textil\/","title":{"rendered":"Receita Federal Publica Solu\u00e7\u00e3o de Consulta Sobre Cr\u00e9dito Outorgado de ICMS do Setor T\u00eaxtil"},"content":{"rendered":"<p>Fui publicada no<a href=\"https:\/\/e-diariooficial.com\/dou-diario-oficial-da-uniao\/?gclid=EAIaIQobChMIkM6BqLW26AIVCxGRCh1UCw68EAAYASAAEgID1fD_BwE\"> Di\u00e1rio Oficial da Uni\u00e3o<\/a> em 25 de mar\u00e7o de 2020 a&nbsp;<strong>Solu\u00e7\u00e3o de Consulta COSIT n\u00ba 15, de 18 de mar\u00e7o de 2020<\/strong>, que trata sobre o cr\u00e9dito outorgado pelo Estado de S\u00e3o Paulo ao setor t\u00eaxtil por meio do artigo 41 do Anexo III do Regulamento do ICMS e as respectivas repercuss\u00f5es deste benef\u00edcio na base de c\u00e1lculo do <a href=\"http:\/\/www.hondatar.com.br\/decisoes-judiciais-afastam-o-entendimento-da-receita-quanto-a-tributacao-de-creditos-tributarios-a-partir-do-transito-em-julgado\/\">IRPJ<\/a> e da CSLL.&nbsp;<\/p>\n<p>De acordo com o entendimento da Receita Federal, o valor correspondente ao cr\u00e9dito outorgado pode ser exclu\u00eddo da base de c\u00e1lculo do IRPJ e da CSLL por ser legalmente considerado subven\u00e7\u00e3o para investimento, nos termos do que disp\u00f5em os artigos 30 da Lei n\u00ba 12.973\/2014 e 10 da Lei Complementar n\u00ba 160\/2017.&nbsp;<\/p>\n<p>Por outro lado, em rela\u00e7\u00e3o ao cr\u00e9dito de ICMS tomado na entrada do insumo e estornado em decorr\u00eancia da op\u00e7\u00e3o pelo cr\u00e9dito outorgado, entendeu o Fisco pela impossibilidade de tratamento como custo ou despesa, ou seja, pela impossibilidade de exclus\u00e3o desses valores na apura\u00e7\u00e3o do lucro real.<\/p>\n<p>A Consultoria Tribut\u00e1ria do Honda, Teixeira, Ara\u00fajo, Rocha Advogados est\u00e1 \u00e0 disposi\u00e7\u00e3o caso sejam necess\u00e1rias maiores informa\u00e7\u00f5es sobre o assunto.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Fui publicada no Di\u00e1rio Oficial da Uni\u00e3o em 25 de mar\u00e7o de 2020 a&nbsp;Solu\u00e7\u00e3o [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":1115,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[39,38,1],"tags":[],"class_list":["post-965","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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