SOLUÇÃO DE CONSULTA Nº 125, DE 26 DE JUNHO DE 2023
Páginas | 33-33 |
Data de publicação | 30 Junho 2023 |
Data | 26 Junho 2023 |
Link to Original Source | http://pesquisa.in.gov.br/imprensa/jsp/visualiza/index.jsp?data=30/06/2023&jornal=515&pagina=33 |
Órgão | Ministério da Fazenda,Secretaria Especial da Receita Federal do Brasil,Subsecretaria de Tributação e Contencioso,Coordenação-Geral de Tributação |
Seção | DO1 |
SOLUÇÃO DE CONSULTA Nº 125, DE 26 DE JUNHO DE 2023
Assunto: Contribuição para o PIS/Pasep
PAGAMENTO DE ALUGUEL A CONDOMÍNIO EDILÍCIO. CONTRIBUIÇÃO PARA O PIS/PASEP SOBRE FOLHA DE SALÁRIOS. CRÉDITOS. NÃO INCIDÊNCIA.
No âmbito do regime de apuração não cumulativa da Contribuição para o PIS/Pasep, a pessoa jurídica que explora a atividade de administração de estacionamento desenvolvida dentro das partes comuns de condomínios de proprietários de imóveis residenciais ou comerciais objeto de instrumento de locação, os quais estão sujeitos à incidência dessa contribuição com base na folha de salários (art. 13, "IX" , da MP nº 2.158-35, de 2001), não pode descontar créditos calculados em relação a aluguéis de prédios pagos a condomínio pessoa jurídica, utilizados nas atividades da empresa, visto tratar-se de dispêndio não sujeito ao pagamento da Contribuição para o PIS/Pasep incidente sobre a receita ou o faturamento.
SOLUÇÃO DE CONSULTA PARCIALMENTE VINCULADA À SOLUÇÃO DE CONSULTA COSIT Nº 162, DE 16 DE MAIO DE 2019.
Dispositivos Legais: Lei nº 10.637, de 30 de dezembro de 2002, art. 3º, inciso IV; Instrução Normativa RFB nº 2.121, de 15 de dezembro de 2022, arts. 159 a 192; Medida Provisória nº 2.158-35, de 2001, arts. 13 e 14.
Contribuição para o Financiamento da Seguridade Social - Cofins
PAGAMENTO DE ALUGUEL A CONDOMÍNIO EDILÍCIO. COFINS. ATIVIDADES NÃO PRÓPRIAS. CRÉDITOS. POSSIBILIDADE.
São isentas da Cofins as receitas derivadas das atividades próprias de condomínios de proprietários de imóveis residenciais ou comerciais a que se...
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