{"id":137699,"date":"2026-02-26T09:50:44","date_gmt":"2026-02-26T12:50:44","guid":{"rendered":"https:\/\/www.vivacquaadvogados.com\/carf-distribuidoras-de-energia-perdas-tecnicas-dedutibilidade-irpj-e-csll-possibilidade\/"},"modified":"2026-02-26T09:51:39","modified_gmt":"2026-02-26T12:51:39","slug":"carf-distribuidoras-de-energia-perdas-tecnicas-dedutibilidade-irpj-e-csll-possibilidade","status":"publish","type":"post","link":"https:\/\/www.vivacquaadvogados.com\/es\/carf-distribuidoras-de-energia-perdas-tecnicas-dedutibilidade-irpj-e-csll-possibilidade\/","title":{"rendered":"CARF \u2013 DISTRIBUIDORAS DE ENERGIA \u2013 PERDAS T\u00c9CNICAS \u2013 DEDUTIBILIDADE \u2013 IRPJ E CSLL &#8211; POSSIBILIDADE"},"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-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\"><p style=\"text-align: left; font-size: 20px; line-height: 30px;\">A 1\u00aa Turma, da C\u00e2mara Superior do Conselho Administrativo de Recursos Fiscais (CARF) decidiu por maioria de votos, nos processos 15746.720296\/2020-94 e 13896.720077\/2020-66, que as perdas n\u00e3o t\u00e9cnicas das distribuidoras de energia independente de estarem dentro ou n\u00e3o dos limites reconhecidos pela Aneel podem ser deduzidas da base de c\u00e1lculo do IRPJ e da CSLL.<\/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-137699","post","type-post","status-publish","format-standard","hentry","category-publicaciones_es"],"_links":{"self":[{"href":"https:\/\/www.vivacquaadvogados.com\/es\/wp-json\/wp\/v2\/posts\/137699\/"}],"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=137699"}],"version-history":[{"count":1,"href":"https:\/\/www.vivacquaadvogados.com\/es\/wp-json\/wp\/v2\/posts\/137699\/revisions\/"}],"predecessor-version":[{"id":137700,"href":"https:\/\/www.vivacquaadvogados.com\/es\/wp-json\/wp\/v2\/posts\/137699\/revisions\/137700\/"}],"wp:attachment":[{"href":"https:\/\/www.vivacquaadvogados.com\/es\/wp-json\/wp\/v2\/media\/?parent=137699"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.vivacquaadvogados.com\/es\/wp-json\/wp\/v2\/categories\/?post=137699"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.vivacquaadvogados.com\/es\/wp-json\/wp\/v2\/tags\/?post=137699"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}