{"id":375,"date":"2022-05-25T15:41:00","date_gmt":"2022-05-25T18:41:00","guid":{"rendered":"https:\/\/www.gtlawyers.com.br\/site\/?p=375"},"modified":"2022-06-03T11:29:47","modified_gmt":"2022-06-03T14:29:47","slug":"o-imposto-de-renda-e-as-variacoes-cambiais-de-depositos-no-exterior","status":"publish","type":"post","link":"https:\/\/www.gtlawyers.com.br\/en\/noticia\/o-imposto-de-renda-e-as-variacoes-cambiais-de-depositos-no-exterior\/","title":{"rendered":"O imposto de renda e as varia\u00e7\u00f5es cambiais de dep\u00f3sitos no exterior"},"content":{"rendered":"<p id=\"viewer-5ljce\">A manuten\u00e7\u00e3o de contas banc\u00e1rias no exterior, para investimentos ou movimenta\u00e7\u00e3o de recursos, se tornou algo bastante comum para residentes no Brasil, em especial em face das constantes crises econ\u00f4micas e financeiras pelas quais o pa\u00eds passou. Nesse contexto, o artigo 25, \u00a7 4, da Lei 9.250\/95, disp\u00f5e que os dep\u00f3sitos mantidos em institui\u00e7\u00f5es financeiras no exterior devem ser relacionados na declara\u00e7\u00e3o de bens, a partir do ano-calend\u00e1rio de 1999, pelo valor do saldo desses dep\u00f3sitos em moeda estrangeira convertido em reais pela cota\u00e7\u00e3o cambial de compra em 31 de dezembro, <strong>sendo isento o acr\u00e9scimo patrimonial decorrente da varia\u00e7\u00e3o cambial<\/strong>. O tratamento fiscal dos <strong>dep\u00f3sitos banc\u00e1rios <\/strong>no exterior (que n\u00e3o se confundem com os investimentos e aplica\u00e7\u00f5es financeiras) \u00e9, pois, de permitir a atualiza\u00e7\u00e3o cambial do valor pela cota\u00e7\u00e3o de 31 de dezembro de cada ano, sendo isento do imposto de renda eventual acr\u00e9scimo decorrente dessa atualiza\u00e7\u00e3o cambial. Importante mencionar que a legisla\u00e7\u00e3o prev\u00ea a isen\u00e7\u00e3o da varia\u00e7\u00e3o cambial dos dep\u00f3sitos no exterior sem condicionar tal isen\u00e7\u00e3o \u00e0 destina\u00e7\u00e3o que se lhes d\u00ea (realiza\u00e7\u00e3o de aplica\u00e7\u00f5es, compra de im\u00f3veis, pagamento de despesas etc). Em que pese a clareza dessa isen\u00e7\u00e3o legal, a COSIT proferiu a recente Solu\u00e7\u00e3o de Consulta 115\/2021 entendendo que a isen\u00e7\u00e3o da varia\u00e7\u00e3o cambial n\u00e3o se aplica se os dep\u00f3sitos forem transferidos ao Brasil:<\/p>\n\n\n\n<p id=\"viewer-c7bjb\"><em>\u201cDEP\u00d3SITO N\u00c3O REMUNERADO MANTIDO EM INSTITUI\u00c7\u00c3O FINANCEIRA NO EXTERIOR. TRANSFER\u00caNCIA DO EXTERIOR PARA O BRASIL. GANHO DE CAPITAL. ISEN\u00c7\u00c3O DO IMPOSTO SOBRE A RENDA RELATIVO AO ACR\u00c9SCIMO PATRIMONIAL DECORRENTE DA VARIA\u00c7\u00c3O CAMBIAL.<\/em><\/p>\n\n\n\n<p id=\"viewer-9unl2\"><em>\u00c9 tribut\u00e1vel pelo imposto sobre a renda, sob a forma de ganho de capital, o acr\u00e9scimo patrimonial decorrente da varia\u00e7\u00e3o cambial de dep\u00f3sito n\u00e3o remunerado auferido por ocasi\u00e3o da transfer\u00eancia do valor depositado para o Brasil, \u00e0 al\u00edquota de 15% (quinze por cento) para fatos geradores ocorridos at\u00e9 o ano-calend\u00e1rio de 2016 ou \u00e0s al\u00edquotas progressivas estabelecidas pelo art. 21 da Lei no 8.981, de 20 de janeiro de 1995, para os fatos geradores ocorridos a partir do ano-calend\u00e1rio de 2017.\u201d<\/em><\/p>\n\n\n\n<p id=\"viewer-9gi01\">A fim de justificar esse entendimento, a COSIT aplicou o artigo 111 do CTN (interpreta\u00e7\u00e3o literal das isen\u00e7\u00f5es fiscais), concluindo que o acr\u00e9scimo patrimonial correspondente \u00e0 varia\u00e7\u00e3o cambial deve ser tributado quando da transfer\u00eancia dos dep\u00f3sitos para o Brasil. Em que pese a fundamenta\u00e7\u00e3o no artigo 111 do CTN, entendemos que sua men\u00e7\u00e3o \u00e9 mero arroubo ret\u00f3rico, uma vez que n\u00e3o h\u00e1 interpreta\u00e7\u00e3o literal capaz de sustentar que a isen\u00e7\u00e3o da varia\u00e7\u00e3o cambial se aplica apenas enquanto os dep\u00f3sitos est\u00e3o no exterior, cessando (inclusive <em>ex tunc<\/em>) se eles s\u00e3o transferidos ao Brasil. Em verdade, o que a legisla\u00e7\u00e3o prev\u00ea \u00e9 a isen\u00e7\u00e3o <strong>anual <\/strong>da varia\u00e7\u00e3o cambial positiva gerada pelos dep\u00f3sitos no exterior. Enquanto n\u00e3o revogada, essa isen\u00e7\u00e3o da varia\u00e7\u00e3o cambial positiva se renova ano ap\u00f3s ano, via Declara\u00e7\u00e3o de Ajuste Anual, independentemente do que venha a ser feito no futuro com os valores depositados. Assim, entendemos que essa Solu\u00e7\u00e3o de Consulta n\u00e3o reflete a correta interpreta\u00e7\u00e3o da legisla\u00e7\u00e3o vigente, podendo ser questionada caso venha a ser adotada em casos concretos.<\/p>\n\n\n\n<p id=\"viewer-a8e8t\">Ficamos \u00e0 disposi\u00e7\u00e3o para esclarecimentos adicionais sobre a mat\u00e9ria.<\/p>\n\n\n\n<p id=\"viewer-cbh56\"><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>","protected":false},"excerpt":{"rendered":"<p>A manuten\u00e7\u00e3o de contas banc\u00e1rias no exterior, para investimentos ou movimenta\u00e7\u00e3o de recursos, se tornou algo bastante comum para residentes no Brasil, em especial em face das constantes crises econ\u00f4micas e financeiras pelas quais o pa\u00eds passou. Nesse contexto, o artigo 25, \u00a7 4, da Lei 9.250\/95, disp\u00f5e que os dep\u00f3sitos mantidos em institui\u00e7\u00f5es financeiras [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":377,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[7],"tags":[],"class_list":["post-375","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-noticia"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>O imposto de renda e as varia\u00e7\u00f5es cambiais de dep\u00f3sitos no exterior | 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\/noticia\/o-imposto-de-renda-e-as-variacoes-cambiais-de-depositos-no-exterior\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"O imposto de renda e as varia\u00e7\u00f5es cambiais de dep\u00f3sitos no exterior | GTLawyers | Escrit\u00f3rio boutique full-service\" \/>\n<meta property=\"og:description\" content=\"A manuten\u00e7\u00e3o de contas banc\u00e1rias no exterior, para investimentos ou movimenta\u00e7\u00e3o de recursos, se tornou algo bastante comum para residentes no Brasil, em especial em face das constantes crises econ\u00f4micas e financeiras pelas quais o pa\u00eds passou. Nesse contexto, o artigo 25, \u00a7 4, da Lei 9.250\/95, disp\u00f5e que os dep\u00f3sitos mantidos em institui\u00e7\u00f5es financeiras [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.gtlawyers.com.br\/en\/noticia\/o-imposto-de-renda-e-as-variacoes-cambiais-de-depositos-no-exterior\/\" \/>\n<meta property=\"og:site_name\" content=\"GTLawyers | Escrit\u00f3rio boutique full-service\" \/>\n<meta property=\"article:published_time\" content=\"2022-05-25T18:41:00+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2022-06-03T14:29:47+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.gtlawyers.com.br\/site\/wp-content\/uploads\/d6297d_ce686dc5df08400d994bc566fd4adf8d_mv2.png\" \/>\n\t<meta property=\"og:image:width\" content=\"859\" \/>\n\t<meta property=\"og:image:height\" content=\"190\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/png\" \/>\n<meta name=\"author\" content=\"planetaw\" \/>\n<meta name=\"twitter:card\" 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