O Decreto Federal 8.426-R, de 1° de abril de 2015 restabelece a tributação das receitas financeiras para as empresas enquadradas no lucro real.
As alíquotas a serem aplicadas a partir do 1º de julho de 2015 serão as seguintes:
- Receitas Financeiras em geral, 0,65% de PIS e 4% de Cofins.
Os juros sobre o capital próprio recebidos pelas pessoas jurídicas tributadas pelo lucro real, continuam tributados pelas alíquotaCs de 1,65% para PIS e 7,60% para a Cofins.
Como dito acima, a tributação incidirá na empresa que recebe os juros sobre o capital próprio, e não na empresa pagadora.
As receitas financeiras em geral, auferidas pelas empresas enquadradas no lucro presumido, continuam sem tributação de PIS e Cofins.
Fonte: Acaps
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