{"id":10421,"date":"2019-02-04T09:21:38","date_gmt":"2019-02-04T11:21:38","guid":{"rendered":"https:\/\/cnr.org.br\/site\/?p=10421"},"modified":"2019-02-04T09:21:38","modified_gmt":"2019-02-04T11:21:38","slug":"incorporacao-de-acoes-e-equivalente-a-alienacao-de-bens-e-deve-ser-tributada","status":"publish","type":"post","link":"https:\/\/cnr.org.br\/site\/incorporacao-de-acoes-e-equivalente-a-alienacao-de-bens-e-deve-ser-tributada\/","title":{"rendered":"Incorpora\u00e7\u00e3o de a\u00e7\u00f5es \u00e9 equivalente a aliena\u00e7\u00e3o de bens e deve ser tributada"},"content":{"rendered":"<div id=\"dslc-theme-content\"><div id=\"dslc-theme-content-inner\"><p>\t\t\t\t<img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-10422\" src=\"https:\/\/cnr.org.br\/site\/wp-content\/uploads\/2019\/02\/aliena\u00e7\u00e3o-fiduciaria-620x375.jpg\" alt=\"\" width=\"620\" height=\"375\" \/><\/p>\n<p class=\"authors\"><a href=\"https:\/\/www.conjur.com.br\/2019-fev-01\/transferencia-acoes-equivale-alienacao-bens-carf#author\">Por\u00a0Gabriela Coelho<\/a><\/p>\n<p dir=\"ltr\">Na opera\u00e7\u00e3o de incorpora\u00e7\u00e3o de a\u00e7\u00f5es, a transfer\u00eancia das a\u00e7\u00f5es para o capital social da companhia incorporadora \u00e9 esp\u00e9cie de aliena\u00e7\u00e3o de bens e direitos. Portanto, a\u00a0diferen\u00e7a positiva entre o pre\u00e7o efetivo da opera\u00e7\u00e3o e o custo de aquisi\u00e7\u00e3o das a\u00e7\u00f5es constitui ganho de capital\u00a0 e est\u00e1 sujeita \u00e0 tributa\u00e7\u00e3o do Imposto de Renda. Assim fixou a 4\u00aa C\u00e2mara da 2\u00aa Turma Ordin\u00e1ria \u00a0do Conselho Administrativo de Recursos Fiscais (Carf).<\/p>\n<p dir=\"ltr\">No caso analisado, um auto de infra\u00e7\u00e3o exigia a declara\u00e7\u00e3o de renda sobre o ganho de capital na aliena\u00e7\u00e3o de a\u00e7\u00f5es de uma sociedade de fraldas.<\/p>\n<p dir=\"ltr\">Na pr\u00e1tica, cada a\u00e7\u00e3o de uma empresa teria sido avaliada com pre\u00e7o unit\u00e1rio superior ao custo de aquisi\u00e7\u00e3o declarado na Declara\u00e7\u00e3o do Imposto sobre a Renda da Pessoa F\u00edsica (DIRPF).<\/p>\n<p dir=\"ltr\">Para o colegiado, h\u00e1 a efetiva realiza\u00e7\u00e3o de renda no momento em que a pessoa f\u00edsica recebe as novas participa\u00e7\u00f5es emitidas pela companhia incorporadora, tornando-se propriet\u00e1ria\u00a0das a\u00e7\u00f5es.<\/p>\n<p dir=\"ltr\">No voto, o relator, conselheiro Maur\u00edcio Nogueira Righetti, afirma que o fato de haver cl\u00e1usula \u00ad celebrada entre as partes \u00adque cria restri\u00e7\u00e3o \u00e0 aliena\u00e7\u00e3o das a\u00e7\u00f5es recebidas n\u00e3o significa dizer que o neg\u00f3cio n\u00e3o produziu efeitos.<\/p>\n<p>\"Em outras \u00a0palavras, n\u00e3o havia qualquer condi\u00e7\u00e3o que viesse a suspender o ganho experimentado no recebimento das a\u00e7\u00f5es de uma empresa quando comparadas com as \u00a0que possu\u00eda junto \u00e0 outra, tanto o foi, que a recorrente, valendo\u00ad-se da disponibilidade das a\u00e7\u00f5es que j\u00e1 estavam sob seu dom\u00ednio, acordou\/admitiu referida restri\u00e7\u00e3o.\"<\/p>\n<p>Segundo o relator, embora o artigo \u00a0123 do C\u00f3digo Tribut\u00e1rio Nacional se refira textualmente\u00a0\u00e0 modifica\u00e7\u00e3o da defini\u00e7\u00e3o legal do sujeito passivo por \u00a0meio de conven\u00e7\u00f5es particulares, deixa impl\u00edcita a regra de que os contornos da tributa\u00e7\u00e3o s\u00e3o regidos pela lei.<\/p>\n<p>\"E, claro, n\u00e3o \u00e0 conveni\u00eancia dos envolvidos, fazendo com que se aplique, assim penso eu, \u00e0s demais circunst\u00e2ncias onde se pretenda modificar, por exemplo, a data do vencimento do tributo e o \u00a0momento do fato gerado\", explica.<\/p>\n<p>Para o relator, a situa\u00e7\u00e3o jur\u00eddica que representa a disponibilidade econ\u00f4mica pela realiza\u00e7\u00e3o de renda pass\u00edvel de tributa\u00e7\u00e3o foi definitivamente constitu\u00edda no momento da transfer\u00eancia da propriedade das a\u00e7\u00f5es, quando ficou configurado o acr\u00e9scimo patrimonial da pessoa f\u00edsica.<\/p>\n<p>\"N\u00e3o custa lembrar que par\u00e1grafo 3\u00ba do artigo 3\u00ba da Lei 7.713\/88 estabelece que na apura\u00e7\u00e3o do ganho de capital ser\u00e3o consideradas as opera\u00e7\u00f5es que importarem aliena\u00e7\u00e3o, a qualquer t\u00edtulo, de bens ou direitos ou cess\u00e3o ou promessa de cess\u00e3o de direitos \u00e0 sua aquisi\u00e7\u00e3o, tais como as realizadas por compra e venda, permuta, adjudica\u00e7\u00e3o, desapropria\u00e7\u00e3o e afins\", aponta.<\/p>\n<p><strong>Clique <a href=\"https:\/\/www.conjur.com.br\/dl\/acoes-capital-social-sao-consideradas.pdf\" target=\"_blank\" rel=\"noopener\">aqui<\/a> para ler o ac\u00f3rd\u00e3o.<br \/>\nAc\u00f3rd\u00e3o n\u00ba 2402006871<\/strong><\/p>\n<p>Fonte: <a href=\"https:\/\/www.conjur.com.br\/2019-fev-01\/transferencia-acoes-equivale-alienacao-bens-carf\">Conjur<\/a>\t\t<\/p>\n<\/div><\/div>","protected":false},"excerpt":{"rendered":"<p>Por\u00a0Gabriela Coelho Na opera\u00e7\u00e3o de incorpora\u00e7\u00e3o de a\u00e7\u00f5es, a transfer\u00eancia das a\u00e7\u00f5es para o capital social da companhia incorporadora \u00e9 esp\u00e9cie de aliena\u00e7\u00e3o de bens e direitos. Portanto, a\u00a0diferen\u00e7a positiva entre o pre\u00e7o efetivo da opera\u00e7\u00e3o e o custo de aquisi\u00e7\u00e3o das a\u00e7\u00f5es constitui ganho de capital\u00a0 e est\u00e1 sujeita \u00e0 tributa\u00e7\u00e3o do Imposto de [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":14143,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":"","_links_to":"","_links_to_target":""},"categories":[47],"tags":[],"class_list":["post-10421","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-ultimas-noticias"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Incorpora\u00e7\u00e3o de a\u00e7\u00f5es \u00e9 equivalente a aliena\u00e7\u00e3o de bens e deve ser tributada - CNR<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/cnr.org.br\/novoportal\/incorporacao-de-acoes-e-equivalente-a-alienacao-de-bens-e-deve-ser-tributada\/\" \/>\n<meta property=\"og:locale\" content=\"pt_BR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Incorpora\u00e7\u00e3o de a\u00e7\u00f5es \u00e9 equivalente a aliena\u00e7\u00e3o de bens e deve ser tributada - CNR\" \/>\n<meta property=\"og:description\" content=\"Por\u00a0Gabriela Coelho Na opera\u00e7\u00e3o de incorpora\u00e7\u00e3o de a\u00e7\u00f5es, a transfer\u00eancia das a\u00e7\u00f5es para o capital social da companhia incorporadora \u00e9 esp\u00e9cie de aliena\u00e7\u00e3o de bens e direitos. Portanto, a\u00a0diferen\u00e7a positiva entre o pre\u00e7o efetivo da opera\u00e7\u00e3o e o custo de aquisi\u00e7\u00e3o das a\u00e7\u00f5es constitui ganho de capital\u00a0 e est\u00e1 sujeita \u00e0 tributa\u00e7\u00e3o do Imposto de [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/cnr.org.br\/novoportal\/incorporacao-de-acoes-e-equivalente-a-alienacao-de-bens-e-deve-ser-tributada\/\" \/>\n<meta property=\"og:site_name\" content=\"CNR\" \/>\n<meta property=\"article:published_time\" content=\"2019-02-04T11:21:38+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/cnr.org.br\/novoportal\/wp-content\/uploads\/2019\/03\/aliena\u00e7\u00e3o-fiduciaria-620x375.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"620\" \/>\n\t<meta property=\"og:image:height\" content=\"375\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Imprensa CNR\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Escrito por\" \/>\n\t<meta name=\"twitter:data1\" content=\"Imprensa CNR\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. tempo de leitura\" \/>\n\t<meta name=\"twitter:data2\" content=\"3 minutos\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/cnr.org.br\\\/novoportal\\\/incorporacao-de-acoes-e-equivalente-a-alienacao-de-bens-e-deve-ser-tributada\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/cnr.org.br\\\/novoportal\\\/incorporacao-de-acoes-e-equivalente-a-alienacao-de-bens-e-deve-ser-tributada\\\/\"},\"author\":{\"name\":\"Imprensa CNR\",\"@id\":\"https:\\\/\\\/cnr.org.br\\\/novoportal\\\/#\\\/schema\\\/person\\\/1f46209cd8c9d3d9887a0765b64ca66b\"},\"headline\":\"Incorpora\u00e7\u00e3o de a\u00e7\u00f5es \u00e9 equivalente a aliena\u00e7\u00e3o de bens e deve ser tributada\",\"datePublished\":\"2019-02-04T11:21:38+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/cnr.org.br\\\/novoportal\\\/incorporacao-de-acoes-e-equivalente-a-alienacao-de-bens-e-deve-ser-tributada\\\/\"},\"wordCount\":517,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\\\/\\\/cnr.org.br\\\/novoportal\\\/#organization\"},\"image\":{\"@id\":\"https:\\\/\\\/cnr.org.br\\\/novoportal\\\/incorporacao-de-acoes-e-equivalente-a-alienacao-de-bens-e-deve-ser-tributada\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/cnr.org.br\\\/site\\\/wp-content\\\/uploads\\\/2019\\\/03\\\/aliena\u00e7\u00e3o-fiduciaria-620x375.jpg\",\"articleSection\":[\"\u00daltimas Not\u00edcias\"],\"inLanguage\":\"pt-BR\"},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/cnr.org.br\\\/novoportal\\\/incorporacao-de-acoes-e-equivalente-a-alienacao-de-bens-e-deve-ser-tributada\\\/\",\"url\":\"https:\\\/\\\/cnr.org.br\\\/novoportal\\\/incorporacao-de-acoes-e-equivalente-a-alienacao-de-bens-e-deve-ser-tributada\\\/\",\"name\":\"Incorpora\u00e7\u00e3o de a\u00e7\u00f5es \u00e9 equivalente a aliena\u00e7\u00e3o de bens e deve ser tributada - 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