{"id":136679,"date":"2024-06-12T13:50:46","date_gmt":"2024-06-12T16:50:46","guid":{"rendered":"https:\/\/www.vivacquaadvogados.com\/rfb-direito-tributario-solucao-de-consulta-cosit-n-02-2024-alienacao-a-prazo-variacao-cambial-tributacao\/"},"modified":"2024-06-12T13:51:00","modified_gmt":"2024-06-12T16:51:00","slug":"rfb-direito-tributario-solucao-de-consulta-cosit-n-02-2024-alienacao-a-prazo-variacao-cambial-tributacao","status":"publish","type":"post","link":"https:\/\/www.vivacquaadvogados.com\/es\/rfb-direito-tributario-solucao-de-consulta-cosit-n-02-2024-alienacao-a-prazo-variacao-cambial-tributacao\/","title":{"rendered":"RFB \u2013 DIREITO TRIBUT\u00c1RIO \u2013 SOLU\u00c7\u00c3O DE CONSULTA COSIT N\u00b0 02\/2024 \u2013 ALIENA\u00c7\u00c3O A PRAZO \u2013 VARIA\u00c7\u00c3O CAMBIAL &#8211; TRIBUTA\u00c7\u00c3O"},"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 02\/2024, a Receita Federal do Brasil se manifestou no sentido de que \u201c<em>o acr\u00e9scimo decorrente da varia\u00e7\u00e3o cambial de parcela recebida na aliena\u00e7\u00e3o a prazo de participa\u00e7\u00e3o societ\u00e1ria n\u00e3o integra o valor de aliena\u00e7\u00e3o no c\u00e1lculo do ganho de capital, devendo ser tributado individualmente como rendimento de capital a t\u00edtulo de juros.<\/em>\u201d<\/p>\n<p style=\"text-align: left; font-size: 20px; line-height: 30px;\">A Receita Federal do Brasil esclarece ainda, que o pagamento do reajuste de parcela a residente no exterior, referente \u00e0 varia\u00e7\u00e3o cambial positiva, sujeita-se \u00e0 reten\u00e7\u00e3o do IRRF \u00e0 al\u00edquota de 15% sob o regime de tributa\u00e7\u00e3o exclusiva na fonte. Definindo que \u201c<em>A falta de reten\u00e7\u00e3o implica o pagamento do imposto pelo procurador no Brasil do residente no exterior, se esse n\u00e3o deu conhecimento \u00e0 fonte pagadora da situa\u00e7\u00e3o especial do benefici\u00e1rio. Caso tenha provas de ter dado conhecimento dessa situa\u00e7\u00e3o \u00e0 fonte pagadora domiciliada no exterior, a responsabilidade pela reten\u00e7\u00e3o e recolhimento do imposto de renda devido caber\u00e1 ao procurador desta no Brasil.<\/em>\u201d<\/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-136679","post","type-post","status-publish","format-standard","hentry","category-publicaciones_es"],"_links":{"self":[{"href":"https:\/\/www.vivacquaadvogados.com\/es\/wp-json\/wp\/v2\/posts\/136679\/"}],"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=136679"}],"version-history":[{"count":1,"href":"https:\/\/www.vivacquaadvogados.com\/es\/wp-json\/wp\/v2\/posts\/136679\/revisions\/"}],"predecessor-version":[{"id":136680,"href":"https:\/\/www.vivacquaadvogados.com\/es\/wp-json\/wp\/v2\/posts\/136679\/revisions\/136680\/"}],"wp:attachment":[{"href":"https:\/\/www.vivacquaadvogados.com\/es\/wp-json\/wp\/v2\/media\/?parent=136679"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.vivacquaadvogados.com\/es\/wp-json\/wp\/v2\/categories\/?post=136679"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.vivacquaadvogados.com\/es\/wp-json\/wp\/v2\/tags\/?post=136679"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}