Seguro recebido – Sinistro de bem – Tributação na pessoa jurídica

Seguro recebido – Sinistro de bem – Tributação na pessoa jurídica

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Através da Solução de Consulta Cosit 99.003/2018 a Receita Federal manifestou seu entendimento sobre a tributação do recebimento de seguro, na hipótese de sinistro de bem do ativo:

PIS e COFINS

Entende a Receita que os valores auferidos a título de indenização em virtude de sinistro de bem do ativo compõem integralmente a base de cálculo do PIS e da COFINS em seu regime de apuração não cumulativa.

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IRPJ e CSLL

As indenizações de seguro recebidas por pessoa jurídica, tributada com base no Lucro Real, em virtude de sinistro de bem do seu ativo são tributadas pelo IRPJ e pela CSLL somente pelo ganho de capital eventualmente apurado, decorrente do confronto da verba indenizatória com o valor contábil do bem no momento do sinistro; sendo indedutível, para fins de apuração do Lucro Real, o valor correspondente à baixa do bem destruído.

Fonte: Guia Tributário
Data: 05 de julho de 2018
Acesso: 06 de julho de 2018

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