PIS e COFINS e o crédito sobre Ativo Imobilizado cedido em Comodato

PIS e COFINS e o crédito sobre Ativo Imobilizado cedido em Comodato

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A sua empresa que apura o PIS e a Cofins pelo sistema não cumulativo cedeu em comodato bem incorporado ao ativo imobilizado? Fique atento para não tomar crédito indevido das contribuições sobre a depreciação ou amortização

Bem incorporado ao ativo imobilizado cedido em comodato não gera crédito de PIS e Cofins.

Este é o entendimento emitido pela Receita Federal, através da Solução de Consulta nº 368/2017 (DOU de 18/08).

A despesa com depreciação de bem incorporado ao ativo imobilizado cedido a terceiro em comodato não gera crédito de PIS e Cofins.

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Para a Receita Federal, é vedada à pessoa jurídica comodante a apuração do crédito da Contribuição para o PIS/Pasep estabelecido pelo inciso VI do caput do art. 3º da Lei nº 10.637 de 2002 e  apuração do crédito da Cofins estabelecido pelo inciso VI do caput do art. 3º da Lei nº 10.833 de 2003 (ativo imobilizado), em relação a bem cedido a terceiro em comodato e por este explorado economicamente.

Portanto, para os encargos com depreciação gerar crédito de PIS e Cofins, é necessário que as máquinas, equipamentos e outros bens incorporados ao ativo imobilizado, adquiridos ou fabricados sejam destinados à locação a terceiros ou utilizados na produção de bens destinados à venda ou na prestação de serviços.

A sua empresa que apura o PIS e a Cofins pelo sistema não cumulativo cedeu em comodato bem incorporado ao ativo imobilizado? Fique atento para não tomar crédito indevido das contribuições sobre a depreciação ou amortização.

Confira aqui integra da Solução de Consulta nº 368/2017.

Fonte: Contábeis
Data: 18 de agosto de 2017
Acesso: 18 de agosto de 2017

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  126. Good day! This is kind of off topic but I need some advice from an established blog. Is it very hard to set up your own blog? I’m not very techincal but I can figure things out pretty fast. I’m thinking about setting up my own but I’m not sure where to start. Do you have any ideas or suggestions? With thanks|

  127. I know this if off topic but I’m looking into starting my own weblog and was curious what all is needed to get set up? I’m assuming having a blog like yours would cost a pretty penny? I’m not very internet smart so I’m not 100 sure. Any recommendations or advice would be greatly appreciated. Cheers|

  128. I’m not sure exactly why but this blog is loading incredibly slow for me. Is anyone else having this problem or is it a issue on my end? I’ll check back later on and see if the problem still exists.|

  129. My programmer is trying to persuade me to move to .net from PHP. I have always disliked the idea because of the costs. But he’s tryiong none the less. I’ve been using Movable-type on various websites for about a year and am worried about switching to another platform. I have heard very good things about blogengine.net. Is there a way I can import all my wordpress posts into it? Any help would be greatly appreciated!|

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  132. Today, I went to the beach with my kids. I found a sea shell and gave it to my 4 year old daughter and said “You can hear the ocean if you put this to your ear.” She placed the shell to her ear and screamed. There was a hermit crab inside and it pinched her ear. She never wants to go back! LoL I know this is entirely off topic but I had to tell someone!

  133. I don’t know whether it’s just me or if perhaps everybody else experiencing problems with your site. It appears like some of the written text on your content are running off the screen. Can somebody else please provide feedback and let me know if this is happening to them too? This could be a problem with my internet browser because I’ve had this happen before. Kudos|

  134. With havin so much content do you ever run into any problems of plagorism or copyright violation? My website has a lot of unique content I’ve either created myself or outsourced but it seems a lot of it is popping it up all over the web without my agreement. Do you know any solutions to help reduce content from being ripped off? I’d truly appreciate it.

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  139. Good day! I know this is kinda off topic but I was wondering which blog platform are you using for this website? I’m getting fed up of WordPress because I’ve had issues with hackers and I’m looking at alternatives for another platform. I would be great if you could point me in the direction of a good platform.|

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  141. First off I would like to say awesome blog! I had a quick question which I’d like to ask if you do not mind. I was interested to know how you center yourself and clear your thoughts prior to writing. I’ve had a tough time clearing my thoughts in getting my ideas out there. I truly do take pleasure in writing but it just seems like the first 10 to 15 minutes are lost simply just trying to figure out how to begin. Any ideas or tips? Thank you!|

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