{"id":134423,"date":"2021-11-08T10:42:38","date_gmt":"2021-11-08T13:42:38","guid":{"rendered":"http:\/\/www.vivacquaadvogados.com\/icms-receita-federal-do-brasil-solucao-de-consulta-cosit-no-77-21-irpj-csll\/"},"modified":"2021-12-07T09:43:28","modified_gmt":"2021-12-07T12:43:28","slug":"icms-receita-federal-do-brasil-solucao-de-consulta-cosit-no-77-21-irpj-csll","status":"publish","type":"post","link":"https:\/\/www.vivacquaadvogados.com\/es\/icms-receita-federal-do-brasil-solucao-de-consulta-cosit-no-77-21-irpj-csll\/","title":{"rendered":"ICMS \u2013 RECEITA FEDERAL DO BRASIL \u2013 SOLU\u00c7\u00c3O DE CONSULTA COSIT N\u00ba 77\/21 \u2013 IRPJ \/ CSLL"},"content":{"rendered":"<div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-1 nonhundred-percent-fullwidth non-hundred-percent-height-scrolling gradient-container-1\" style=\"--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-margin-top:0px;--awb-margin-bottom:80px;--awb-flex-wrap:wrap;\" ><div class=\"fusion-builder-row fusion-row\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-0 fusion_builder_column_1_1 1_1 fusion-one-full fusion-column-first fusion-column-last\" style=\"--awb-bg-size:cover;--awb-margin-bottom:0px;\"><div class=\"fusion-column-wrapper fusion-flex-column-wrapper-legacy\"><div class=\"fusion-text fusion-text-1\" style=\"--awb-text-transform:none;\"><p style=\"text-align: left; font-size: 20px; line-height: 30px;\">A Receita Federal, atrav\u00e9s da referida Solu\u00e7\u00e3o de Consulta, informou que os valores pagos para empregado a t\u00edtulo de indeniza\u00e7\u00e3o por danos morais e materiais, fixados em acordo homologado judicialmente, n\u00e3o constituem despesas necess\u00e1rias, usuais e normais no tipo de transa\u00e7\u00f5es, opera\u00e7\u00f5es ou atividades da pessoa jur\u00eddica, e, portanto, n\u00e3o s\u00e3o dedut\u00edveis na determina\u00e7\u00e3o do lucro real e do resultado ajustado (IRPJ e CSLL, respectivamente).<\/p>\n<p style=\"text-align: left; font-size: 20px; line-height: 30px;\">Outrossim, \u00e9 poss\u00edvel a dedutibilidade das despesas com plano de assist\u00eancia \u00e0 sa\u00fade destinado a empregado, realizadas conforme o acordo firmado na reclamat\u00f3ria, para fins de apura\u00e7\u00e3o da base de c\u00e1lculo dos tributos, desde que atendidas as regras espec\u00edficas previstas na legisla\u00e7\u00e3o.<\/p>\n<\/div><div class=\"fusion-clearfix\"><\/div><\/div><\/div><\/div><\/div>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[2],"tags":[],"class_list":["post-134423","post","type-post","status-publish","format-standard","hentry","category-publicaciones_es"],"_links":{"self":[{"href":"https:\/\/www.vivacquaadvogados.com\/es\/wp-json\/wp\/v2\/posts\/134423\/"}],"collection":[{"href":"https:\/\/www.vivacquaadvogados.com\/es\/wp-json\/wp\/v2\/posts\/"}],"about":[{"href":"https:\/\/www.vivacquaadvogados.com\/es\/wp-json\/wp\/v2\/types\/post\/"}],"author":[{"embeddable":true,"href":"https:\/\/www.vivacquaadvogados.com\/es\/wp-json\/wp\/v2\/users\/1\/"}],"replies":[{"embeddable":true,"href":"https:\/\/www.vivacquaadvogados.com\/es\/wp-json\/wp\/v2\/comments\/?post=134423"}],"version-history":[{"count":1,"href":"https:\/\/www.vivacquaadvogados.com\/es\/wp-json\/wp\/v2\/posts\/134423\/revisions\/"}],"predecessor-version":[{"id":134424,"href":"https:\/\/www.vivacquaadvogados.com\/es\/wp-json\/wp\/v2\/posts\/134423\/revisions\/134424\/"}],"wp:attachment":[{"href":"https:\/\/www.vivacquaadvogados.com\/es\/wp-json\/wp\/v2\/media\/?parent=134423"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.vivacquaadvogados.com\/es\/wp-json\/wp\/v2\/categories\/?post=134423"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.vivacquaadvogados.com\/es\/wp-json\/wp\/v2\/tags\/?post=134423"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}