Receita autua uso abusivo do ágio em operações societárias
| Autor | Ricardo Sitzer |
| Ocupação do Autor | Sócio de Do Val, Pereira de Almeida, Sitzer e Gregolin Advogados. |
| Páginas | #3 |
Ela permite que o ágio em razão de rentabilidade futura possa ser deduzido na hora de calcular os 34% de Imposto de Renda (IR) e de Contribuição Social sobre o Lucro Líquido (CSLL).
Durante muito tempo o Fisco preocupou-se apenas em observar as operações societárias para reduzir o ganho de capital pelo lado de quem vendia a companhia, Atualmente a Receita passou a analisar as grandes aquisições dos últimos anos de modo diferente, ou seja, também se voltou para o comprador,
Mesmo havendo previsão legal para a utilização do ágio, a autuação seria válida, pois existem vários tipos de ágio e nem todos eles permitem a dedução do IR e da CSLL Para o ágio por rentabilidade futura, é permitida a dedução por um período de cinco anos, à parcela de 1/60 do valor do ágio ao mês. Esse benefício...
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