Brazil: Lei Complementar nº 160/2017: impactos tributários dos benefícios fiscais na apuração do IRPJ e da CSLL

Tributário 
  
Com a entrada em vigor da Lei Complementar (LC) nº 160, a partir de novembro de 2017, tem-se discutido os impactos tributários dos benefícios fiscais (convalidados ou não pelo CONFAZ) na apuração do Imposto sobre a Renda da Pessoa Jurídica (IRPJ) e da Contribuição Social sobre o Lucro Líquido (CSLL).

A dúvida reside, principalmente, no reconhecimento retroativo dos benefícios fiscais, como subvenção para investimento. Isso porque o reconhecimento desses benefícios poderia resultar na exclusão fiscal dos valores que transitaram em resultado em exercícios anteriores, por força do art. 38, parágrafo 2º, do Decreto-lei nº 1.598/1977 (com a redação proposta pela Lei nº 12.973/2014):

Art. 38 - Não serão computadas na determinação do lucro real as importâncias, creditadas a reservas de capital, que o contribuinte com a forma de companhia receber dos subscritores de valores mobiliários de sua emissão a título de:
(...)
§ 2º - As subvenções para investimento, inclusive mediante isenção ou redução de impostos concedidas como estímulo à implantação ou expansão de empreendimentos econômicos, e as doações, feitas pelo Poder Público, não serão computadas na determinação do lucro real, desde que:

a) registradas como reserva de capital, que somente poderá ser utilizada para absorver prejuízos ou ser incorporada ao capital social, observado o disposto nos §§ 3º e 4º do artigo 19;
b) feitas em cumprimento de obrigação de garantir a exatidão do balanço do contribuinte e utilizadas para absorver superveniências passivas ou insuficiências ativas.

A esse respeito, destacamos que a LC nº 160/2017 expressamente determinou que a regra de qualificação dos benefícios como subvenção para investimento é de caráter interpretativo e, dessa forma, aplicável retroativamente, inclusive aos processos administrativos e judiciais ainda não definitivamente julgados.

A dúvida em relação ao tema decorre do fato de o art. 10 da mesma LC nº 160/2017 determinar que essa interpretação é aplicável inclusive aos benefícios de ICMS instituídos em desacordo com as regras do CONFAZ, desde que atendidas as respectivas exigências de registro e depósito para convalidação do benefício.

Nesse sentido, destacamos que a 1ª Turma da Câmara Superior do Conselho Administrativo de Recursos Fiscais (CARF) decretou recentemente o sobrestamento de processo administrativo que versava sobre a qualificação de incentivos ainda não convalidados como subvenção para investimento, até que decorra o prazo final para que as exigências de registro e depósito sejam cumpridas pelos estados e pelo Distrito Federal, o qual se esgota em 29/12/2018.

Frise-se que o sobrestamento tem sido o posicionamento adotado pelo órgão administrativo, nos casos que versem sobre subvenção para investimento.

Diante deste cenário de incerteza quanto à qualificação de incentivos ainda não convalidados, vislumbramos duas possibilidades para interpretação da questão:

  1. A reclassificação imediata dos incentivos reconhecidos nos últimos cinco anos como subvenção para investimento e recuperação dos valores pagos a maior, sob a alegação de que o contribuinte não pode ser impedido de excluir os valores do lucro tributável em razão de uma obrigação a ser cumprida por estados e Distrito Federal; ou
  2. A manutenção dos valores como subvenção para custeio (fundamentado no sobrestamento dos processos), mas posicionando-se pela não tributação dos benefícios reconhecidos nos últimos cinco anos com base na tese do Pacto Federativo, já aceita pelo STJ (RESP 1.690.629).

Em ambos os casos, há uma análise de risco e estratégia a ser considerada. Levando em conta o cenário da Guerra Fiscal, a redação da LC nº 160/2017 e o respectivo tratamento a ser dado aos benefícios fiscais decorrentes de subvenções para investimento, sem dúvida, será tema nas discussões na esfera administrativa e judicial.

Ademais, outros aspectos adjacentes, como tratamento contábil e operacionalização das compensações dos valores recolhidos a maior, devem ser igualmente ponderados à luz da LC nº 160/2017.

Por fim, apresentamos relação de estados que já publicaram os atos normativos relativos aos incentivos fiscais de ICMS, nos termos da LC nº 160/2017 e Convênio ICMS nº 190/2017.

Não obstante tais publicações, destacamos que os estados e o Distrito Federal têm até o fim do ano para finalizar e cumprir com todos os requisitos legais para convalidar os benefícios.

Acre
 

Decreto nº 8.701/2018 - DOE AC de 28/03/2018
Alagoas
 
Instrução Normativa SEF nº 14/2018 - DOE AL de 27/03/2018
Amapá
 
Não identificamos publicação
Amazonas
 
Não identificamos publicação
Bahia
 
 Decreto nº 18.270, de 16/03/2018
Ceará
 
Decreto nº 32.563/2018 - DOE CE de 27/03/2018
Distrito Federal
 
Portaria nº 71, de 15/03/2018
Espírito Santo
 
Portaria nº 09-R/2018
Goiás
 
Decreto Estadual nº 9.193/2018
Maranhão
 
 Portaria nº 84/2018 – GABIN
Mato Grosso
 
Portaria SEFAZ nº 38/2018 - DOE MT de 14/03/2018 (Obs.: não publicada em definitivo a lista de benefícios fiscais)
Mato Grosso do Sul
 
Resolução SEFAZ nº 2.921, de 12/03/2018
Minas Gerais
 
Decreto nº 47.394, de 26/03/2018
Pará
 
Decreto nº 2.014, de 21/03/2018
Paraíba
 
Decreto nº 38.179/2018 - DOE PB de 27/03/2018
Portaria GSER nº 65/2018 - DOE-SER/PB de 28/03/2018
Paraná
 
Resolução SEFA nº 297/2018
Pernambuco
 
Decreto nº 45.801, de 27/03/2018
Piauí
 
Decreto nº 17.691/2018 - DOE PI de 28/03/2018
Rio de Janeiro
 
Portaria SSER n° 148/2018
Portaria SSER n° 149/2018
Rio Grande do Sul
 
Decreto Estadual nº 53.898/2018 (atos normativos vigentes em 08/08/2017)
Decreto Estadual nº 53.912/2018 (atos normativos não vigentes em 08/08/2017)
Decretos nºs 53.951, 53.952, 53.953, 53.971, 53.963, 53.964, 53.972, de 2018 (inclusões e alterações nas listas publicadas)
Rio Grande do Norte
 
Não identificamos publicação
Rondônia
 
Decreto nº 22.699, de 26/03/2018 - DOE RO de 26/03/2018
Roraima
 
Não identificamos publicação
Santa Catarina
 
Decreto nº 1.555, de 28/03/2018 - DOE SC de 28/03/2018
São Paulo
 

Decreto nº 63.320/2018

Sergipe
 
Decreto nº 30.992/2018 - DOE SE de 27/03/2018
Tocantins
 
Decreto nº 5.793/2018 - DOE TO de 26/03/2018

 

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