SOLUÇÃO DE CONSULTA Nº 6.022, DE 21 DE JULHO DE 2021
| Data | 21 Julho 2021 |
| Páginas | 16-16 |
| Data de publicação | 03 Agosto 2021 |
| Órgão | Ministério da Economia,Secretaria Especial da Receita Federal do Brasil,Subsecretaria-Geral da Receita Federal do Brasil,Superintendência Regional da 6ª Região Fiscal,Divisão de Tributação |
| Seção | DO1 |
SOLUÇÃO DE CONSULTA Nº 6.022, DE 21 DE JULHO DE 2021
Assunto: Imposto sobre a Renda de Pessoa Jurídica - IRPJ
LUCRO PRESUMIDO. VENDA DE SOFTWARE. PERCENTUAL APLICÁVEL.
A venda (desenvolvimento e edição) de softwares prontos para o uso (standard ou de prateleira) classifica-se como venda de mercadoria, e o percentual para a determinação da base de cálculo do IRPJ é de 8% (oito por cento) sobre a receita bruta.
A venda (desenvolvimento) de softwares por encomenda classifica-se como prestação de serviço, e o percentual para determinação da base de cálculo do IRPJ é de 32% (trinta e dois por cento) sobre a receita bruta.
Caso a pessoa jurídica desempenhe concomitantemente mais de uma atividade, o percentual de presunção correspondente deve ser aplicado sobre o valor da receita bruta auferida em cada atividade.
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