{"id":1073,"date":"2023-08-31T18:58:53","date_gmt":"2023-08-31T21:58:53","guid":{"rendered":"https:\/\/www.gtlawyers.com.br\/?p=1073"},"modified":"2025-09-18T10:06:17","modified_gmt":"2025-09-18T13:06:17","slug":"ainda-sobre-as-subvencoes-a-medida-provisoria-n-1-185-2023","status":"publish","type":"post","link":"https:\/\/www.gtlawyers.com.br\/en\/artigos\/ainda-sobre-as-subvencoes-a-medida-provisoria-n-1-185-2023\/","title":{"rendered":"Ainda sobre as subven\u00e7\u00f5es \u2013 a Medida Provis\u00f3ria n. 1.185\/2023"},"content":{"rendered":"<p><em>Publicada nesta quinta-feira, 31\/08\/2023, a MP n\u00ba 1.185\/2023 revoga a isen\u00e7\u00e3o de IRPJ\/CSLL\/PIS\/Cofins sobre as subven\u00e7\u00f5es de investimento\u00a0<\/em><\/p>\n\n\n\n<p>O Governo Federal publicou hoje a Medida Provis\u00f3ria n\u00ba. 1.185\/2023 que, na pr\u00e1tica, revoga a isen\u00e7\u00e3o de IRPJ\/CSLL\/PIS\/Cofins sobre as subven\u00e7\u00f5es para investimento (incluindo os benef\u00edcios fiscais de ICMS, conforme a Lei Complementar n\u00ba 160) \u2013 com efeitos a partir de 1\u00ba de janeiro de 2024.<\/p>\n\n\n\n<p>Em contrapartida \u00e0 essa revoga\u00e7\u00e3o, foi institu\u00eddo o \u201c<em>cr\u00e9dito fiscal de subven\u00e7\u00e3o para investimento<\/em>\u201d, aplic\u00e1vel \u00e0 pessoa jur\u00eddica tributada pelo lucro real que receber subven\u00e7\u00e3o para implantar ou expandir empreendimento econ\u00f4mico.<\/p>\n\n\n\n<p>O tal cr\u00e9dito fiscal poder\u00e1 ser utilizado para fins de ressarcimento ou compensa\u00e7\u00e3o com tributos administrados pela Receita Federal, e equivaler\u00e1 \u00e0 aplica\u00e7\u00e3o da al\u00edquota do IRPJ (inclusive adicional) sobre a receita da subven\u00e7\u00e3o para investimento.<\/p>\n\n\n\n<p>No entanto, na apura\u00e7\u00e3o do cr\u00e9dito fiscal, n\u00e3o poder\u00e3o ser computadas:<\/p>\n\n\n\n<p>          I &#8211; as receitas n\u00e3o relacionadas com as despesas de deprecia\u00e7\u00e3o, amortiza\u00e7\u00e3o ou exaust\u00e3o relativas \u00e0 implanta\u00e7\u00e3o ou \u00e0 expans\u00e3o do empreendimento econ\u00f4mico;<\/p>\n\n\n\n<p>          II &#8211; a parcela das receitas que superar o valor das despesas a que se refere o inciso I;<\/p>\n\n\n\n<p>          III &#8211; a parcela das receitas que superar o valor das subven\u00e7\u00f5es concedidas pelo ente federativo;<\/p>\n\n\n\n<p>          IV &#8211; as receitas que n\u00e3o tenham sido computadas na base de c\u00e1lculo do IRPJ e da CSLL;<\/p>\n\n\n\n<p>          V &#8211; as receitas decorrentes de incentivos do IRPJ e do pr\u00f3prio cr\u00e9dito fiscal de subven\u00e7\u00e3o para investimento; e<\/p>\n\n\n\n<p>          VI &#8211; as receitas reconhecidas ap\u00f3s 31 de dezembro de 2028.<\/p>\n\n\n\n<p>O cr\u00e9dito fiscal assim apurado poder\u00e1 ser objeto de pedido de ressarcimento ou compensa\u00e7\u00e3o APENAS: (i) ap\u00f3s a entrega da ECF na qual esteja demonstrado o direito credit\u00f3rio; e (ii) a partir do ano-calend\u00e1rio seguinte ao reconhecimento das receitas de subven\u00e7\u00e3o.<\/p>\n\n\n\n<p>Importante destacar, ainda, que apenas as pessoas jur\u00eddicas previamente habilitadas pela Receita Federal, nos termos previstos pela MP, poder\u00e3o ser benefici\u00e1rias do cr\u00e9dito fiscal de subven\u00e7\u00e3o para investimento.\u00a0<\/p>\n\n\n\n<p>\u00c9 evidente que a referida MP envolve uma tentativa do Governo Federal de afastar o entendimento adotado pelo STJ no julgamento do Tema Repetitivo 1.182, no qual ficou consignada a n\u00e3o tributa\u00e7\u00e3o dos benef\u00edcios fiscais de ICMS (salvo o cr\u00e9dito presumido) que observassem os requisitos previstos na Lei Complementar 160\/2017 e no artigo 30 da Lei 12.973\/2014.<\/p>\n\n\n\n<p>Ainda que seja assim, \u00e9 fundamental destacar que: (i) a tributa\u00e7\u00e3o das subven\u00e7\u00f5es para investimento n\u00e3o alcan\u00e7a os valores recebidos pelas empresas at\u00e9 31\/12\/2023 \u2013\u00a0desde que observados os requisitos do artigo 30 da Lei 12.973, (ii) a pretendida tributa\u00e7\u00e3o tamb\u00e9m\u00a0n\u00e3o alcan\u00e7a os cr\u00e9ditos presumidos de ICMS, que n\u00e3o s\u00e3o tributados por for\u00e7a da imunidade rec\u00edproca, e (iii) o cr\u00e9dito fiscal concedido \u00e9 insuficiente para trazer vantagens a esse novo regime, e dever\u00e1 resultar na judicializa\u00e7\u00e3o do tema.<\/p>\n\n\n\n<p>Ficamos \u00e0 disposi\u00e7\u00e3o para esclarecimentos adicionais sobre a mat\u00e9ria.<\/p>\n\n\n\n<figure class=\"wp-block-pullquote\"><blockquote><p><em>Artigo preparado por Estev\u00e3o Gross, s\u00f3cio de GTLawyers. Para mais informa\u00e7\u00f5es favor contatar o telefone 11.3504.7618 ou o e-mail egross@gtlawyers.com.br.<\/em><\/p><\/blockquote><\/figure>","protected":false},"excerpt":{"rendered":"<p>Publicada nesta quinta-feira, 31\/08\/2023, a MP n\u00ba 1.185\/2023 revoga a isen\u00e7\u00e3o de IRPJ\/CSLL\/PIS\/Cofins sobre as subven\u00e7\u00f5es de investimento\u00a0 O Governo Federal publicou hoje a Medida Provis\u00f3ria n\u00ba. 1.185\/2023 que, na pr\u00e1tica, revoga a isen\u00e7\u00e3o de IRPJ\/CSLL\/PIS\/Cofins sobre as subven\u00e7\u00f5es para investimento (incluindo os benef\u00edcios fiscais de ICMS, conforme a Lei Complementar n\u00ba 160) \u2013 com [&hellip;]<\/p>\n","protected":false},"author":5,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[6],"tags":[],"class_list":["post-1073","post","type-post","status-publish","format-standard","hentry","category-artigos"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Ainda sobre as subven\u00e7\u00f5es \u2013 a Medida Provis\u00f3ria n. 1.185\/2023 | GTLawyers | Escrit\u00f3rio boutique full-service<\/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.gtlawyers.com.br\/en\/artigos\/ainda-sobre-as-subvencoes-a-medida-provisoria-n-1-185-2023\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Ainda sobre as subven\u00e7\u00f5es \u2013 a Medida Provis\u00f3ria n. 1.185\/2023 | GTLawyers | Escrit\u00f3rio boutique full-service\" \/>\n<meta property=\"og:description\" content=\"Publicada nesta quinta-feira, 31\/08\/2023, a MP n\u00ba 1.185\/2023 revoga a isen\u00e7\u00e3o de IRPJ\/CSLL\/PIS\/Cofins sobre as subven\u00e7\u00f5es de investimento\u00a0 O Governo Federal publicou hoje a Medida Provis\u00f3ria n\u00ba. 1.185\/2023 que, na pr\u00e1tica, revoga a isen\u00e7\u00e3o de IRPJ\/CSLL\/PIS\/Cofins sobre as subven\u00e7\u00f5es para investimento (incluindo os benef\u00edcios fiscais de ICMS, conforme a Lei Complementar n\u00ba 160) \u2013 com [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.gtlawyers.com.br\/en\/artigos\/ainda-sobre-as-subvencoes-a-medida-provisoria-n-1-185-2023\/\" \/>\n<meta property=\"og:site_name\" content=\"GTLawyers | Escrit\u00f3rio boutique full-service\" \/>\n<meta property=\"article:published_time\" content=\"2023-08-31T21:58:53+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2025-09-18T13:06:17+00:00\" \/>\n<meta name=\"author\" content=\"Felipe Nascimento\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Felipe Nascimento\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"3 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/www.gtlawyers.com.br\\\/artigos\\\/ainda-sobre-as-subvencoes-a-medida-provisoria-n-1-185-2023\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.gtlawyers.com.br\\\/artigos\\\/ainda-sobre-as-subvencoes-a-medida-provisoria-n-1-185-2023\\\/\"},\"author\":{\"name\":\"Felipe Nascimento\",\"@id\":\"https:\\\/\\\/www.gtlawyers.com.br\\\/#\\\/schema\\\/person\\\/ddacb191167435332fe1305a7c77274f\"},\"headline\":\"Ainda sobre as subven\u00e7\u00f5es \u2013 a Medida Provis\u00f3ria n. 1.185\\\/2023\",\"datePublished\":\"2023-08-31T21:58:53+00:00\",\"dateModified\":\"2025-09-18T13:06:17+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/www.gtlawyers.com.br\\\/artigos\\\/ainda-sobre-as-subvencoes-a-medida-provisoria-n-1-185-2023\\\/\"},\"wordCount\":547,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\\\/\\\/www.gtlawyers.com.br\\\/#organization\"},\"articleSection\":[\"Artigos\"],\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\\\/\\\/www.gtlawyers.com.br\\\/artigos\\\/ainda-sobre-as-subvencoes-a-medida-provisoria-n-1-185-2023\\\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.gtlawyers.com.br\\\/artigos\\\/ainda-sobre-as-subvencoes-a-medida-provisoria-n-1-185-2023\\\/\",\"url\":\"https:\\\/\\\/www.gtlawyers.com.br\\\/artigos\\\/ainda-sobre-as-subvencoes-a-medida-provisoria-n-1-185-2023\\\/\",\"name\":\"Ainda sobre as subven\u00e7\u00f5es \u2013 a Medida Provis\u00f3ria n. 1.185\\\/2023 | GTLawyers | Escrit\u00f3rio boutique full-service\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.gtlawyers.com.br\\\/#website\"},\"datePublished\":\"2023-08-31T21:58:53+00:00\",\"dateModified\":\"2025-09-18T13:06:17+00:00\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/www.gtlawyers.com.br\\\/artigos\\\/ainda-sobre-as-subvencoes-a-medida-provisoria-n-1-185-2023\\\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/www.gtlawyers.com.br\\\/artigos\\\/ainda-sobre-as-subvencoes-a-medida-provisoria-n-1-185-2023\\\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/www.gtlawyers.com.br\\\/artigos\\\/ainda-sobre-as-subvencoes-a-medida-provisoria-n-1-185-2023\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"In\u00edcio\",\"item\":\"https:\\\/\\\/www.gtlawyers.com.br\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Ainda sobre as subven\u00e7\u00f5es \u2013 a Medida Provis\u00f3ria n. 1.185\\\/2023\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/www.gtlawyers.com.br\\\/#website\",\"url\":\"https:\\\/\\\/www.gtlawyers.com.br\\\/\",\"name\":\"GTLawyers | Escrit\u00f3rio boutique full-service\",\"description\":\"Escrit\u00f3rio de advocacia franco-brasileiro para empresas especializado em M&amp;A, direito societ\u00e1rio, tribut\u00e1rio, imobili\u00e1rio, contencioso e compliance\",\"publisher\":{\"@id\":\"https:\\\/\\\/www.gtlawyers.com.br\\\/#organization\"},\"alternateName\":\"GTLawyers\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/www.gtlawyers.com.br\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/www.gtlawyers.com.br\\\/#organization\",\"name\":\"GTLawyers - Escrit\u00f3rio boutique full-service\",\"url\":\"https:\\\/\\\/www.gtlawyers.com.br\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/www.gtlawyers.com.br\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/www.gtlawyers.com.br\\\/site\\\/wp-content\\\/uploads\\\/image-3.png\",\"contentUrl\":\"https:\\\/\\\/www.gtlawyers.com.br\\\/site\\\/wp-content\\\/uploads\\\/image-3.png\",\"width\":166,\"height\":44,\"caption\":\"GTLawyers - Escrit\u00f3rio boutique full-service\"},\"image\":{\"@id\":\"https:\\\/\\\/www.gtlawyers.com.br\\\/#\\\/schema\\\/logo\\\/image\\\/\"},\"sameAs\":[\"https:\\\/\\\/www.linkedin.com\\\/company\\\/gtlawyers\\\/mycompany\\\/\"]},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/www.gtlawyers.com.br\\\/#\\\/schema\\\/person\\\/ddacb191167435332fe1305a7c77274f\",\"name\":\"Felipe Nascimento\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/99b2fc11283f57cb70c409ae58fd3f3e83dfe5f33ff50bf649361b2d7e2240e0?s=96&d=mm&r=g\",\"url\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/99b2fc11283f57cb70c409ae58fd3f3e83dfe5f33ff50bf649361b2d7e2240e0?s=96&d=mm&r=g\",\"contentUrl\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/99b2fc11283f57cb70c409ae58fd3f3e83dfe5f33ff50bf649361b2d7e2240e0?s=96&d=mm&r=g\",\"caption\":\"Felipe Nascimento\"},\"url\":\"https:\\\/\\\/www.gtlawyers.com.br\\\/en\\\/author\\\/felipe\\\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Ainda sobre as subven\u00e7\u00f5es \u2013 a Medida Provis\u00f3ria n. 1.185\/2023 | GTLawyers | Escrit\u00f3rio boutique full-service","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.gtlawyers.com.br\/en\/artigos\/ainda-sobre-as-subvencoes-a-medida-provisoria-n-1-185-2023\/","og_locale":"en_US","og_type":"article","og_title":"Ainda sobre as subven\u00e7\u00f5es \u2013 a Medida Provis\u00f3ria n. 1.185\/2023 | GTLawyers | Escrit\u00f3rio boutique full-service","og_description":"Publicada nesta quinta-feira, 31\/08\/2023, a MP n\u00ba 1.185\/2023 revoga a isen\u00e7\u00e3o de IRPJ\/CSLL\/PIS\/Cofins sobre as subven\u00e7\u00f5es de investimento\u00a0 O Governo Federal publicou hoje a Medida Provis\u00f3ria n\u00ba. 1.185\/2023 que, na pr\u00e1tica, revoga a isen\u00e7\u00e3o de IRPJ\/CSLL\/PIS\/Cofins sobre as subven\u00e7\u00f5es para investimento (incluindo os benef\u00edcios fiscais de ICMS, conforme a Lei Complementar n\u00ba 160) \u2013 com [&hellip;]","og_url":"https:\/\/www.gtlawyers.com.br\/en\/artigos\/ainda-sobre-as-subvencoes-a-medida-provisoria-n-1-185-2023\/","og_site_name":"GTLawyers | Escrit\u00f3rio boutique full-service","article_published_time":"2023-08-31T21:58:53+00:00","article_modified_time":"2025-09-18T13:06:17+00:00","author":"Felipe Nascimento","twitter_card":"summary_large_image","twitter_misc":{"Written by":"Felipe Nascimento","Est. reading time":"3 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.gtlawyers.com.br\/artigos\/ainda-sobre-as-subvencoes-a-medida-provisoria-n-1-185-2023\/#article","isPartOf":{"@id":"https:\/\/www.gtlawyers.com.br\/artigos\/ainda-sobre-as-subvencoes-a-medida-provisoria-n-1-185-2023\/"},"author":{"name":"Felipe Nascimento","@id":"https:\/\/www.gtlawyers.com.br\/#\/schema\/person\/ddacb191167435332fe1305a7c77274f"},"headline":"Ainda sobre as subven\u00e7\u00f5es \u2013 a Medida Provis\u00f3ria n. 1.185\/2023","datePublished":"2023-08-31T21:58:53+00:00","dateModified":"2025-09-18T13:06:17+00:00","mainEntityOfPage":{"@id":"https:\/\/www.gtlawyers.com.br\/artigos\/ainda-sobre-as-subvencoes-a-medida-provisoria-n-1-185-2023\/"},"wordCount":547,"commentCount":0,"publisher":{"@id":"https:\/\/www.gtlawyers.com.br\/#organization"},"articleSection":["Artigos"],"inLanguage":"en-US","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/www.gtlawyers.com.br\/artigos\/ainda-sobre-as-subvencoes-a-medida-provisoria-n-1-185-2023\/#respond"]}]},{"@type":"WebPage","@id":"https:\/\/www.gtlawyers.com.br\/artigos\/ainda-sobre-as-subvencoes-a-medida-provisoria-n-1-185-2023\/","url":"https:\/\/www.gtlawyers.com.br\/artigos\/ainda-sobre-as-subvencoes-a-medida-provisoria-n-1-185-2023\/","name":"Ainda sobre as subven\u00e7\u00f5es \u2013 a Medida Provis\u00f3ria n. 1.185\/2023 | GTLawyers | Escrit\u00f3rio boutique full-service","isPartOf":{"@id":"https:\/\/www.gtlawyers.com.br\/#website"},"datePublished":"2023-08-31T21:58:53+00:00","dateModified":"2025-09-18T13:06:17+00:00","breadcrumb":{"@id":"https:\/\/www.gtlawyers.com.br\/artigos\/ainda-sobre-as-subvencoes-a-medida-provisoria-n-1-185-2023\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.gtlawyers.com.br\/artigos\/ainda-sobre-as-subvencoes-a-medida-provisoria-n-1-185-2023\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/www.gtlawyers.com.br\/artigos\/ainda-sobre-as-subvencoes-a-medida-provisoria-n-1-185-2023\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"In\u00edcio","item":"https:\/\/www.gtlawyers.com.br\/"},{"@type":"ListItem","position":2,"name":"Ainda sobre as subven\u00e7\u00f5es \u2013 a Medida Provis\u00f3ria n. 1.185\/2023"}]},{"@type":"WebSite","@id":"https:\/\/www.gtlawyers.com.br\/#website","url":"https:\/\/www.gtlawyers.com.br\/","name":"GTLawyers | Escrit\u00f3rio boutique full-service","description":"Escrit\u00f3rio de advocacia franco-brasileiro para empresas especializado em M&amp;A, direito societ\u00e1rio, tribut\u00e1rio, imobili\u00e1rio, contencioso e compliance","publisher":{"@id":"https:\/\/www.gtlawyers.com.br\/#organization"},"alternateName":"GTLawyers","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.gtlawyers.com.br\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Organization","@id":"https:\/\/www.gtlawyers.com.br\/#organization","name":"GTLawyers - Escrit\u00f3rio boutique full-service","url":"https:\/\/www.gtlawyers.com.br\/","logo":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.gtlawyers.com.br\/#\/schema\/logo\/image\/","url":"https:\/\/www.gtlawyers.com.br\/site\/wp-content\/uploads\/image-3.png","contentUrl":"https:\/\/www.gtlawyers.com.br\/site\/wp-content\/uploads\/image-3.png","width":166,"height":44,"caption":"GTLawyers - Escrit\u00f3rio boutique full-service"},"image":{"@id":"https:\/\/www.gtlawyers.com.br\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/www.linkedin.com\/company\/gtlawyers\/mycompany\/"]},{"@type":"Person","@id":"https:\/\/www.gtlawyers.com.br\/#\/schema\/person\/ddacb191167435332fe1305a7c77274f","name":"Felipe Nascimento","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/secure.gravatar.com\/avatar\/99b2fc11283f57cb70c409ae58fd3f3e83dfe5f33ff50bf649361b2d7e2240e0?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/99b2fc11283f57cb70c409ae58fd3f3e83dfe5f33ff50bf649361b2d7e2240e0?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/99b2fc11283f57cb70c409ae58fd3f3e83dfe5f33ff50bf649361b2d7e2240e0?s=96&d=mm&r=g","caption":"Felipe Nascimento"},"url":"https:\/\/www.gtlawyers.com.br\/en\/author\/felipe\/"}]}},"_links":{"self":[{"href":"https:\/\/www.gtlawyers.com.br\/en\/wp-json\/wp\/v2\/posts\/1073","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.gtlawyers.com.br\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.gtlawyers.com.br\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.gtlawyers.com.br\/en\/wp-json\/wp\/v2\/users\/5"}],"replies":[{"embeddable":true,"href":"https:\/\/www.gtlawyers.com.br\/en\/wp-json\/wp\/v2\/comments?post=1073"}],"version-history":[{"count":1,"href":"https:\/\/www.gtlawyers.com.br\/en\/wp-json\/wp\/v2\/posts\/1073\/revisions"}],"predecessor-version":[{"id":1074,"href":"https:\/\/www.gtlawyers.com.br\/en\/wp-json\/wp\/v2\/posts\/1073\/revisions\/1074"}],"wp:attachment":[{"href":"https:\/\/www.gtlawyers.com.br\/en\/wp-json\/wp\/v2\/media?parent=1073"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.gtlawyers.com.br\/en\/wp-json\/wp\/v2\/categories?post=1073"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.gtlawyers.com.br\/en\/wp-json\/wp\/v2\/tags?post=1073"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}