{"id":136666,"date":"2024-05-24T11:57:59","date_gmt":"2024-05-24T14:57:59","guid":{"rendered":"https:\/\/www.vivacquaadvogados.com\/rfb-direito-tributario-solucao-de-consulta-cosit-n-124-2024-indevida-cobranca-de-imposto-de-renda\/"},"modified":"2024-05-24T11:59:52","modified_gmt":"2024-05-24T14:59:52","slug":"rfb-direito-tributario-solucao-de-consulta-cosit-n-124-2024-indevida-cobranca-de-imposto-de-renda","status":"publish","type":"post","link":"https:\/\/www.vivacquaadvogados.com\/es\/rfb-direito-tributario-solucao-de-consulta-cosit-n-124-2024-indevida-cobranca-de-imposto-de-renda\/","title":{"rendered":"RFB \u2013 DIREITO TRIBUT\u00c1RIO \u2013 SOLU\u00c7\u00c3O DE CONSULTA COSIT N\u00b0 124\/2024 \u2013 INDEVIDA COBRAN\u00c7A DE IMPOSTO DE RENDA"},"content":{"rendered":"<div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-1 fusion-flex-container 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 fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"max-width:1144px;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-0 fusion_builder_column_1_1 1_1 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:0px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:0px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\"><div class=\"fusion-column-wrapper fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-text fusion-text-1\" style=\"--awb-text-transform:none;\"><p style=\"text-align: left; font-size: 20px; line-height: 30px;\">Atrav\u00e9s da Solu\u00e7\u00e3o de Consulta Cosit n\u00b0 124\/2024, a Receita Federal do Brasil se manifestou no sentido de que n\u00e3o h\u00e1 incid\u00eancia de IRRF nas remessas de pr\u00eamios cedidos em resseguros a benefici\u00e1rio na Su\u00ed\u00e7a, por tais rendimentos enquadrarem no artigo 7\u00ba da Conven\u00e7\u00e3o para Evitar a Dupla Tributa\u00e7\u00e3o assinada com o Brasil (\u201clucros das empresas\u201d), afastando dessa forma a incid\u00eancia do imposto na fonte.<\/p>\n<p style=\"text-align: left; font-size: 20px; line-height: 30px;\">A Receita Federal do Brasil esclarece ainda, que a incid\u00eancia do IRRF somente deve ocorrer se a atividade de resseguro for realizada por meio de um estabelecimento permanente em territ\u00f3rio nacional.<\/p>\n<\/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-136666","post","type-post","status-publish","format-standard","hentry","category-publicaciones_es"],"_links":{"self":[{"href":"https:\/\/www.vivacquaadvogados.com\/es\/wp-json\/wp\/v2\/posts\/136666\/"}],"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=136666"}],"version-history":[{"count":1,"href":"https:\/\/www.vivacquaadvogados.com\/es\/wp-json\/wp\/v2\/posts\/136666\/revisions\/"}],"predecessor-version":[{"id":136667,"href":"https:\/\/www.vivacquaadvogados.com\/es\/wp-json\/wp\/v2\/posts\/136666\/revisions\/136667\/"}],"wp:attachment":[{"href":"https:\/\/www.vivacquaadvogados.com\/es\/wp-json\/wp\/v2\/media\/?parent=136666"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.vivacquaadvogados.com\/es\/wp-json\/wp\/v2\/categories\/?post=136666"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.vivacquaadvogados.com\/es\/wp-json\/wp\/v2\/tags\/?post=136666"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}