{"id":138003,"date":"2026-06-03T10:59:18","date_gmt":"2026-06-03T13:59:18","guid":{"rendered":"https:\/\/www.vivacquaadvogados.com\/carf-pis-cofins-creditos-publicidade-digital-impossibilidade\/"},"modified":"2026-06-03T10:59:43","modified_gmt":"2026-06-03T13:59:43","slug":"carf-pis-cofins-creditos-publicidade-digital-impossibilidade","status":"publish","type":"post","link":"https:\/\/www.vivacquaadvogados.com\/es\/carf-pis-cofins-creditos-publicidade-digital-impossibilidade\/","title":{"rendered":"CARF \u2013 PIS\/COFINS \u2013 CR\u00c9DITOS \u2013PUBLICIDADE DIGITAL &#8211; IMPOSSIBILIDADE"},"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 1\u00aa C\u00e2mara, da 3\u00aa Se\u00e7\u00e3o do Conselho Administrativo de Recursos Fiscais (CARF) decidiu por 4 votos a 2, no processo n\u00ba 11000.724636\/2021-08, com base na S\u00famula 234 do Carf que diz que \u201cn\u00e3o \u00e9 poss\u00edvel a apura\u00e7\u00e3o de cr\u00e9ditos da n\u00e3o-cumulatividade da contribui\u00e7\u00e3o\u201d na atividade de com\u00e9rcio, conforme o artigo 3\u00ba, inciso II, das legisla\u00e7\u00f5es que regulamentam os tributos (Lei 10.637\/2002 e Lei 10.833\/2003), que publicidade digital n\u00e3o pode ser considerada insumo para as atividades de rede varejista e por isso a empresa n\u00e3o pode tomar cr\u00e9ditos de PIS e Cofins por despesas dessa natureza.<\/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-138003","post","type-post","status-publish","format-standard","hentry","category-publicaciones_es"],"_links":{"self":[{"href":"https:\/\/www.vivacquaadvogados.com\/es\/wp-json\/wp\/v2\/posts\/138003\/"}],"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=138003"}],"version-history":[{"count":1,"href":"https:\/\/www.vivacquaadvogados.com\/es\/wp-json\/wp\/v2\/posts\/138003\/revisions\/"}],"predecessor-version":[{"id":138004,"href":"https:\/\/www.vivacquaadvogados.com\/es\/wp-json\/wp\/v2\/posts\/138003\/revisions\/138004\/"}],"wp:attachment":[{"href":"https:\/\/www.vivacquaadvogados.com\/es\/wp-json\/wp\/v2\/media\/?parent=138003"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.vivacquaadvogados.com\/es\/wp-json\/wp\/v2\/categories\/?post=138003"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.vivacquaadvogados.com\/es\/wp-json\/wp\/v2\/tags\/?post=138003"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}