Simples Nacional – Locação de bens imóveis próprios

Simples Nacional – Locação de bens imóveis próprios

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Está impedida de optar pelo Simples Nacional empresa que exerça atividade de locação de bens imóveis próprios, conforme inciso XV do artigo 17 da Lei Complementar nº 123/2006

De acordo com o inciso XV do art. 17 da LC nº 123/2006, somente poderá aderir ao Simples Nacional quando a locação se tratar de prestação de serviços tributados pelo ISS.

Confira a seguir lista de situações que impedem empresas de ingressar no Simples Nacional (art. 17 da LC 123/2006).

Não poderão optar pelo Simples Nacional a microempresa ou a empresa de pequeno porte:

I – que explore atividade de prestação cumulativa e contínua de serviços de assessoria creditícia, gestão de crédito, seleção e riscos, administração de contas a pagar e a receber, gerenciamento de ativos (asset management), compras de direitos creditórios resultantes de vendas mercantis a prazo ou de prestação de serviços (factoring);

II – que tenha sócio domiciliado no exterior;

III – de cujo capital participe entidade da administração pública, direta ou indireta, federal, estadual ou municipal;

IV – que possua débito com o Instituto Nacional do Seguro Social – INSS, ou com as Fazendas Públicas Federal, Estadual ou Municipal, cuja exigibilidade não esteja suspensa;

V – que preste serviço de transporte intermunicipal e interestadual de passageiros, exceto quando na modalidade fluvial ou quando possuir características de transporte urbano ou metropolitano ou realizar-se sob fretamento contínuo em área metropolitana para o transporte de estudantes ou trabalhadores;

VI- que seja geradora, transmissora, distribuidora ou comercializadora de energia elétrica;

VII – que exerça atividade de importação ou fabricação de automóveis e motocicletas;

VIII – que exerça atividade de importação de combustíveis;

IX – que exerça atividade de produção ou venda no atacado de:

a) cigarros, cigarrilhas, charutos, filtros para cigarros, armas de fogo, munições e pólvoras, explosivos e detonantes;

b) bebidas a seguir descritas:

1 – alcoólicas;

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2 – refrigerantes, inclusive águas saborizadas gaseificadas;

3 – preparações compostas, não alcoólicas (extratos concentrados ou sabores concentrados), para elaboração de bebida refrigerante, com capacidade de diluição de até 10 (dez) partes da bebida para cada parte do concentrado;

4 – cervejas sem álcool;

X – que realize cessão ou locação de mão-de-obra;

XI – que se dedique ao loteamento e à incorporação de imóveis.

XII – que realize atividade de locação de imóveis próprios, exceto quando se referir a prestação de serviços tributados pelo ISS.

XIII – com ausência de inscrição ou com irregularidade em cadastro fiscal federal, municipal ou estadual, quando exigível.

Assim, a empresa que exerça atividade de locação de imóveis próprios, não poderá aderir ao Simples Nacional.

Em resposta à pergunta 2.24, o Comitê Gestor do Simples Nacional firmou posição que corrobora com o disposto no art. 17 da LC nº 123/2006.

2.24.A locação de imóveis próprios, se for feita eventualmente e não constar do objeto social da empresa, é permitida aos optantes pelo Simples Nacional?

Não. Até 31/12/2008, não havia impedimento para o exercício da atividade de locação de imóveis próprios, para as ME e EPP optantes pelo Simples Nacional. No entanto, a partir de 1º de janeiro de 2009, quando entrou em vigor o art. 17, inciso XV, da Lei Complementar nº 123, de 2006, o exercício dessa atividade, ainda que eventual e estranho ao objeto social da empresa, configura hipótese de vedação ao ingresso no Simples Nacional ou motivo de exclusão desse regime especial, salvo quando se referir à prestação de serviços tributados pelo ISS – conforme Solução de Divergência Cosit nº 5, de 9 de março de 2011 e Solução de Consulta Cosit nº 127, de 2 de junho de 2014.

A Receita Federal se manifestou sobre o tema, através da Solução de Consulta Cosit nº 127 de 2014.

Desde 1º de janeiro de 2009 configura hipótese de vedação ao ingresso no Simples Nacional, a atividade de locação de imóveis próprios.

Em tratando de locação de imóveis, somente poderá aderir ao regime quando se referir à prestação de serviços tributados pelo ISS.

Como exemplos de atividades de locação de imóveis próprios que se referem a serviços tributados pelo ISS podem ser citados: a exploração de salões de festas, centro de convenções, escritórios virtuais, stands, quadras esportivas, estádios, ginásios, auditórios, casas de espetáculos, parques de diversões, canchas e congêneres, para realização de eventos ou negócios de qualquer natureza (item 3.03 da lista de serviços anexa à Lei Complementar nº 116, de 2003).

Assim, mesmo que a atividade de locação de imóveis próprios não esteja incluída no objeto social do interessado, basta seu exercício, ainda que eventual, para configurar hipótese de vedação ao ingresso no Simples Nacional ou motivo de exclusão de tal regime de tributação.

Fonte: Contábeis
Data: 27 de setembro de 2016
Acesso: 30 de setembro de 2016

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