Novas alíquotas de IR ficam para 2017

Novas alíquotas de IR ficam para 2017

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Novas alíquotas de IR ficam para 2017

Por Laura Ignacio

A Receita Federal editou Ato Declaratório Interpretativo (ADI) para oficializar que só cobrará as novas alíquotas de Imposto de Renda (IR) sobre ganho de capital ­ que podem chegar a 22,5% ­ a partir de janeiro de 2017. A informação já havia sido antecipada pela Receita ao Valor. A alíquota atual é fixa em 15%.

O ADI nº 3 foi publicado no Diário Oficial da União de sexta­feira. Ele dispõe sobre a produção de efeitos dos artigos 1º e 2º da Lei nº 13.259, de 2016, fruto da conversão da Medida Provisória (MP) nº 692, de 2015.

O artigo 1º estabelece as novas alíquotas progressivas de IR que incidirão quando pessoa física tiver ganho de capital decorrente da venda de bens ou direitos. Assim, a partir do ano que vem, o percentual será de 15% apenas para a parcela dos ganhos que não ultrapassar R$ 5 milhões. Depois, sobe progressivamente, conforme a fatia do ganho de capital para 17,5%, 20% ou 22,5%.

O dispositivo determina ainda que, no caso de alienação em partes, a partir da segunda operação, desde que realizada até o fim do ano­calendário seguinte ao da primeira, o ganho de capital deve ser somado ao já auferido na operação anterior, deduzindo­se o montante do IR já pago na outra operação. Além disso, o conjunto de ações ou quotas de uma mesma empresa integram o mesmo bem ou direito.

Já o artigo 2º estabelece que o mesmo deve ser aplicado sobre o ganho de capital de pessoa jurídica em decorrência da alienação de bens e direitos do ativo não circulante. Também impõe que o IR seja pago até o último dia útil do mês seguinte ao da percepção dos ganhos. Exceto para as pessoas jurídicas tributadas com base no lucro real, presumido ou arbitrado.

A confusão sobre a partir de quando valem as novas alíquotas de IR começou com a aprovação da MP 692 no fim de 2015 ­ convertida em lei somente em março deste ano. Porém, foi mantido no texto que a lei entraria em vigor em janeiro deste ano.

Advogados criticavam o início da vigência neste ano com base no parágrafo 2º do artigo 62 da Constituição Federal, segundo o qual MP que cria ou aumenta tributo só poderá produzir efeito a partir do exercício seguinte ao ano em que foi convertida em lei. E ainda alegavam violação ao princípio da anterioridade.

A mudança nas alíquotas de IR sobre ganho e capital foi uma das medidas de ajuste fiscal do governo federal. “O fato de a lei determinar a incidência a partir de janeiro deste ano criou instabilidade no mercado, um receio de que no afã de arrecadar a Receita passasse a exigir a alíquota progressiva este ano”, afirma o advogado Pedro Moreira, do CM Advogados. “O ADI confere previsibilidade e segurança jurídica para todos que querem fazer fusões e aquisições, alienar imóveis ou vender participação societária.”

Mas o ato não deixa claro como será feita a tributação no caso de operação firmada este ano, com parcelas a pagar até 2017. “Ainda não foi esclarecido como será cobrado o IR sobre ganho de capital quando determinadas parcelas forem condicionadas ao cumprimento de metas futuras de Ebitda ou no caso de pagamento diferido depositado em scrow account, por exemplo”, diz Moreira. “Nesse caso, entendo que ficam mantidos os 15% porque vale a alíquota vigente na data da celebração do negócio.”

Segundo o artigo 144 do Código Tributário Nacional (CTN), aplica­se a lei vigente na data do fato gerador. “Se a operação de compra e venda se consumar em 2016, aplica­se os 15% nas parcelas a serem pagas no ano que vem também”, afirma o advogado.

Também para o advogado José Andrés Lopes da Costa, do escritório Chediak Advogados, o impacto do ato declaratório será positivo. “O ato da Receita traz uma segurança formal”, diz. Costa afirma que para investidores estrangeiros a situação era pior. “O brasileiro tem até o último dia útil do mês seguinte para pagar o IR sobre o ganho de capital. O estrangeiro deve pagar no ato.” Sobre o pagamento parcelado, para Costa, também deve valer os 15% para todas as parcelas devidas.

Fonte: Valor Econômico
Acesso em: 06 maio 2015

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