Retenções na Fonte – Serviços de Manutenção de Bens

Retenções na Fonte – Serviços de Manutenção de Bens

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Estão sujeitas à retenção na fonte do PIS, COFINS e CSLL as importâncias pagas por pessoa jurídica a outra pessoa jurídica de direito privado em contrapartida à prestação de serviços mecânicos em veículos, visando a colocá-los em condições adequadas de uso.

Entretanto, se a manutenção for efetuada em caráter isolado, como um mero conserto de um bem defeituoso, não é aplicável tais retenções.

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Base: Solução de Consulta Disit/SRRF 2.010/2016.

Fonte: Guia Tributário
Data: 30 de junho de 2016
Acesso: 01 de julho de 2016

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189 comentários

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