{"id":166136,"date":"2025-01-02T14:30:00","date_gmt":"2025-01-02T17:30:00","guid":{"rendered":"https:\/\/www.valecomentar.com.br\/?p=166136"},"modified":"2025-01-02T14:12:19","modified_gmt":"2025-01-02T17:12:19","slug":"lei-adia-prazo-para-bancos-compensarem-perdas-com-inadimplencia","status":"publish","type":"post","link":"https:\/\/www.valecomentar.com.br\/?p=166136","title":{"rendered":"Lei adia prazo para bancos compensarem perdas com inadimpl\u00eancia"},"content":{"rendered":"\n<p>Foi publicada no Di\u00e1rio Oficial da Uni\u00e3o da segunda-feira (30) a Lei 15.078\/24, que adia o prazo a partir do qual os bancos poder\u00e3o diminuir a base de c\u00e1lculo do Imposto de Renda da Pessoa Jur\u00eddica (IRPJ) e da Contribui\u00e7\u00e3o Social sobre o Lucro L\u00edquido (CSLL) com dedu\u00e7\u00f5es de inadimpl\u00eancia. Agora, os cr\u00e9ditos tribut\u00e1rios poder\u00e3o ser amortizados (ou compensados) pelas institui\u00e7\u00f5es financeiras ao longo de 7 a 10 anos, em vez de apenas 3 anos, como previa a legisla\u00e7\u00e3o.<\/p>\n\n\n\n<p>A medida pode evitar uma perda de arrecada\u00e7\u00e3o de R$ 16 bilh\u00f5es em 2025, segundo estimativas da equipe econ\u00f4mica do governo.<\/p>\n\n\n\n<p>A norma surgiu de projeto (PL 3802\/24) apresentado pelo l\u00edder do governo na C\u00e2mara dos Deputados, deputado Jos\u00e9 Guimar\u00e3es (PT-CE), e tem conte\u00fado id\u00eantico \u00e0 Medida Provis\u00f3ria 1261\/24, publicada em outubro. Os congressistas haviam solicitado ao Executivo que as mudan\u00e7as na legisla\u00e7\u00e3o fossem promovidas via projeto de lei e n\u00e3o por MP.<\/p>\n\n\n\n<p>O texto de Jos\u00e9 Guimar\u00e3es foi aprovado na C\u00e2mara, sob relatoria do deputado Marcelo Queiroz (PP-RJ), e no Senado Federal.<\/p>\n\n\n\n<p>Regras<br>Pela regra anterior, as institui\u00e7\u00f5es financeiras poderiam, a partir de abril de 2025, deduzir da base de c\u00e1lculo de IRPJ e CSLL os cr\u00e9ditos em inadimpl\u00eancia apurados at\u00e9 31 de dezembro de 2024 na propor\u00e7\u00e3o de 1\/36 por m\u00eas, ou seja, dilu\u00eddos durante 36 meses seguidos.<\/p>\n\n\n\n<p>Com a lei sancionada, os bancos poder\u00e3o adiar o in\u00edcio dessa dedu\u00e7\u00e3o para janeiro de 2026. A norma tamb\u00e9m expande a dilui\u00e7\u00e3o para um total de 84 meses. Assim, a cada m\u00eas a partir de janeiro de 2026, as institui\u00e7\u00f5es poder\u00e3o descontar da base de c\u00e1lculo os cr\u00e9ditos n\u00e3o pagos na propor\u00e7\u00e3o de 1\/84 mensalmente. (Fonte: Ag\u00eancia C\u00e2mara de Not\u00edcias\/Foto: Bacen)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Foi publicada no Di\u00e1rio Oficial da Uni\u00e3o da segunda-feira (30) a Lei 15.078\/24, que adia o prazo a partir do qual os bancos poder\u00e3o diminuir a base de c\u00e1lculo do Imposto de Renda da Pessoa Jur\u00eddica (IRPJ) e da Contribui\u00e7\u00e3o Social sobre o Lucro L\u00edquido (CSLL) com dedu\u00e7\u00f5es de inadimpl\u00eancia. Agora, os cr\u00e9ditos tribut\u00e1rios poder\u00e3o [&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":166137,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[31,2],"tags":[],"class_list":["post-166136","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-destaques","category-geral"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.2 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Lei adia prazo para bancos compensarem perdas com inadimpl\u00eancia - Vale Comentar<\/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:\/\/www.valecomentar.com.br\/?p=166136\" \/>\n<meta property=\"og:locale\" content=\"pt_BR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Lei adia prazo para bancos compensarem perdas com inadimpl\u00eancia - Vale Comentar\" \/>\n<meta property=\"og:description\" content=\"Foi publicada no Di\u00e1rio Oficial da Uni\u00e3o da segunda-feira (30) a Lei 15.078\/24, que adia o prazo a partir do qual os bancos poder\u00e3o diminuir a base de c\u00e1lculo do Imposto de Renda da Pessoa Jur\u00eddica (IRPJ) e da Contribui\u00e7\u00e3o Social sobre o Lucro L\u00edquido (CSLL) com dedu\u00e7\u00f5es de inadimpl\u00eancia. 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