Brazil: Tributação e Responsabilidade - Do Influenciador Digital e Das Empresas

Last Updated: 3 October 2019
Article by Juliana Dias Avezum and Marcos Motta

Com cada vez mais pessoas possuindo acesso à internet, verificamos um aumento significativo de pessoas com perfis em redes sociais. Atualmente, mais de 40% da população mundial possui ao menos uma conta em alguma das diversas redes sociais. Dentre essas, provavelmente uma das mais famosas é o Instagram, com 800 milhões de usuários ativos, sendo que desses, 50 milhões são brasileiros.

Um dos motivos para o sucesso do Instagram, é o fato dele permitir a aproximação, mesmo que virtual, com celebridades e figuras públicas que divulgam suas rotinas, hábitos e dão dicas de moda, beleza, alimentação e roteiros de viagem. Como um resultado disso, houve uma mudança na forma em que as pessoas pesquisam informações e consomem produtos e serviços, transformando o modelo de negócio de muitas empresas. Com isso, surgiu a figura do influenciador digital, que se utiliza das redes sociais para divulgar produtos e serviços dos mais diversos tipos para os milhões de seguidores que acompanham seus perfis, possuindo grande capacidade de influenciar os hábitos de consumo.

Essa forma de marketing pode ser muito benéfica para as empresas, que enviam produtos ou oferecem serviços gratuitos para os influenciadores digitais, em troca apenas de divulgação nas redes sociais. Assim, o custo desse tipo de publicidade para as empresas é apenas o custo de fabricação de um produto. Além disso, essa nova forma de marketing é mais eficaz que os anúncios tradicionais, uma vez que atinge um público mais específico, resultando em uma publicidade mais assertiva.

Contudo, essa estratégia de marketing vem chamando a atenção das autoridades públicas, uma vez que há um novo modelo de negócio que gera renda para ambas as partes, sem qualquer tributação. Ou seja, não há tributação das empresas no que se refere ao serviço de publicidade, tampouco dos influenciadores digitais que estão auferindo um aumento patrimonial. Neste sentido, ressalta-se que alguns dos "presentes" enviados por empresas de luxo possuem valor expressivo, sendo que algumas roupas, joias, malas e bolsas podem chegar a custar até seis cifras.

Nesse caso, indaga-se: seria devido algum imposto nesta relação? Autoridades americanas entenderam que em havendo uma relação material entre as partes, ou seja, qualquer tipo de pagamento, doação ou envio de presentes que impacte o comportamento do consumidor, deve haver tributação. Já na Grã-Bretanha, as autoridades entendem que quando uma empresa envia um produto como presente e não possui controle sobre a forma em que será divulgado, não deve haver a incidência de qualquer tributo.

No Brasil, apesar de não haver um entendimento consolidado acerca desse tema, ele vem ganhando maior atenção das autoridades. Assim, em um primeiro momento, será importante entender qual a autoridade tributária competente, uma vez que as redes sociais possuem abrangência mundial. Seria a autoridade do país em que a empresa possui sede? Ou a autoridade do país de residência do influenciador digital? Ou a do local em que o post foi realizado?

Além da questão tributária, importante analisar essa questão sob a ótica do direito do consumidor. Como delimitar uma propaganda enganosa quando não há o controle da empresa no conteúdo postado? Quem seriam os responsáveis por eventual dano causado?

Essas e outras questões vão ganhar cada vez mais espaço para debate nos próximos anos. Dessa forma, as empresas e os influenciadores digitais devem estar preparados, sendo importante o debate sobre o tema.

Referência:

http://www.thefashionlaw.com/home/fashion-and-the-business-of-gifting

https://www1.folha.uol.com.br/mercado/2017/10/1931057-com-50-milhoes-de-usuarios-brasil-e-segundo- no-ranking-do-instagram.shtml

https://www.statista.com/topics/1164/social-networks/

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