{"id":137702,"date":"2026-02-26T09:52:32","date_gmt":"2026-02-26T12:52:32","guid":{"rendered":"https:\/\/www.vivacquaadvogados.com\/carf-seguradoras-ativos-garantidores-receitas-base-de-calculo-pis-cofins-nao-inclusao\/"},"modified":"2026-02-26T09:52:54","modified_gmt":"2026-02-26T12:52:54","slug":"carf-seguradoras-ativos-garantidores-receitas-base-de-calculo-pis-cofins-nao-inclusao","status":"publish","type":"post","link":"https:\/\/www.vivacquaadvogados.com\/es\/carf-seguradoras-ativos-garantidores-receitas-base-de-calculo-pis-cofins-nao-inclusao\/","title":{"rendered":"CARF \u2013 SEGURADORAS \u2013 ATIVOS GARANTIDORES \u2013 RECEITAS \u2013 BASE DE C\u00c1LCULO &#8211; PIS \/ COFINS \u2013 N\u00c3O INCLUS\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-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;\">O Conselho Administrativo de Recursos Fiscais (CARF) decidiu por maioria de votos, no processo 16327.720653\/2021-07, que as receitas obtidas com aplica\u00e7\u00f5es de ativos garantidores n\u00e3o integram a base de c\u00e1lculo do PIS e da COFINS, por n\u00e3o guardar rela\u00e7\u00e3o direta com a atividade operacional da seguradora. A incid\u00eancia do PIS e da COFINS sobre as receitas financeiras decorrentes da aplica\u00e7\u00e3o das reservas t\u00e9cnicas de seguradoras, que \u00e9 objeto do Tema 1.309, a qual possui repercuss\u00e3o geral reconhecida, est\u00e1 pendente de julgamento pelo STF.<\/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-137702","post","type-post","status-publish","format-standard","hentry","category-publicaciones_es"],"_links":{"self":[{"href":"https:\/\/www.vivacquaadvogados.com\/es\/wp-json\/wp\/v2\/posts\/137702\/"}],"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=137702"}],"version-history":[{"count":1,"href":"https:\/\/www.vivacquaadvogados.com\/es\/wp-json\/wp\/v2\/posts\/137702\/revisions\/"}],"predecessor-version":[{"id":137703,"href":"https:\/\/www.vivacquaadvogados.com\/es\/wp-json\/wp\/v2\/posts\/137702\/revisions\/137703\/"}],"wp:attachment":[{"href":"https:\/\/www.vivacquaadvogados.com\/es\/wp-json\/wp\/v2\/media\/?parent=137702"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.vivacquaadvogados.com\/es\/wp-json\/wp\/v2\/categories\/?post=137702"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.vivacquaadvogados.com\/es\/wp-json\/wp\/v2\/tags\/?post=137702"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}