Receita Federal disciplina tributação de rendimentos recebidos pelo investidor anjo

Receita Federal disciplina tributação de rendimentos recebidos pelo investidor anjo

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Instrução Normativa (IN) RFB nº 1719/2017 trata de aporte de capitais em micro e pequenas empresas

Foi publicada hoje no Diário Oficial da União a IN RFB nº 1719/2017 que trata de questões tributárias que envolvem os aportes de capital em sociedade enquadradas como microempresas ou empresa de pequeno porte realizados por investidores conhecidos com investidores anjo.

Tais aportes decorrem de contratos de participação firmados entre as sociedades enquadradas como microempresas ou empresa de pequeno porte e o investidor-anjo.

Esse ato normativo define que à microempresa ou empresa de pequeno porte que receba os aportes na modalidade tratada no dispositivo não é obrigatória a adoção do Regime Especial Unificado de Arrecadação de Tributos e Contribuições devidos pelas Microempresas e Empresas de Pequeno Porte (Simples Nacional), assim, pode a microempresa ou empresa de pequeno porte adotar qualquer forma de tributação aceita pela legislação do imposto de renda.

 Quanto a regra de tributação pelo Imposto de Renda dos rendimentos decorrentes do aporte de capital, utiliza a regressividade pelo prazo do contrato, iniciando em 22,5% para os contratos de participação de prazo de até 180 dias e regredindo até 15% para os contratos de participação mantidos por prazo superior a 720 dias.

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 Via de regra incidirá a alíquota mínima de 15% dado que pela definição da própria Lei Complementar nº 123, de 2006, o resgate do valor aportado somente poderá ser efetuado se decorridos, no mínimo, dois anos do aporte de capital, o que pressupõe contratos de prazo mínimo de dois anos, podendo se estender a até sete anos por limitação do mesmo texto legal.

 Sofrem retenção na fonte, conforme a tabela definida no art. 5º, os rendimentos periódicos e o ganho obtido no resgate do aporte obtidos pelas pessoas físicas e pessoas jurídicas quando do seu pagamento, sendo que o imposto retido na fonte é considerado definitivo para investidores pessoas físicas e jurídicas isentas ou optantes pelo Simples Nacional.

 Na hipótese do investidor anjo alienar a titularidade dos direitos do contrato de participação incidirá imposto de renda pelas alíquotas regressivas definidas no art. 5º da Instrução Normativa, com o tempo calculado entre a data do aporte e a data da alienação dos direitos.

 Para os fundos de investimentos ficam dispensadas as retenções do imposto de renda nas operações do fundo, todavia no resgate das cotas aplicam-se as regras estabelecidas para os fundos de investimentos regidos por norma geral ou as regras estabelecidas para os fundos de investimentos constituídos sob a forma de condomínio fechado.

Fonte: Receita Federal
Data: 21 de julho de 2017
Acesso: 28 de julho de 2017

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