{"id":21047,"date":"2021-09-29T14:38:04","date_gmt":"2021-09-29T17:38:04","guid":{"rendered":"https:\/\/blbescoladenegocios.com.br\/blog\/?p=21047"},"modified":"2026-01-13T14:11:38","modified_gmt":"2026-01-13T17:11:38","slug":"irpj-csll-nao-incidem-na-selic","status":"publish","type":"post","link":"https:\/\/blbescoladenegocios.com.br\/blog\/irpj-csll-nao-incidem-na-selic\/","title":{"rendered":"IRPJ e CSLL n\u00e3o incidem sobre taxa SELIC"},"content":{"rendered":"<p>O Plen\u00e1rio do Supremo Tribunal Federal (STF) decidiu, por 8 votos a 2, que N\u00c3O h\u00e1 a incid\u00eancia do Imposto de Renda Pessoa Jur\u00eddica (IRPJ) e da Contribui\u00e7\u00e3o Social sobre o Lucro L\u00edquido (CSLL) sobre a atualiza\u00e7\u00e3o pelo Sistema Especial de Liquida\u00e7\u00e3o e de Cust\u00f3dia, conhecido como taxa SELIC, incidente sobre os valores de tributos indevidamente cobrados que forem devolvidos aos contribuintes, denominada repeti\u00e7\u00e3o de ind\u00e9bito.<\/p>\n<p>No voto do Relator, Ministro Dias Toffoli, foi destacada a natureza indenizat\u00f3ria da taxa SELIC nesses casos, n\u00e3o a submetendo \u00e0 incid\u00eancia do IRPF ou da CSLL, por se tratar de mera recomposi\u00e7\u00e3o do patrim\u00f4nio do contribuinte, prevalecendo o bom senso e o inestim\u00e1vel respeito \u00e0 Constitui\u00e7\u00e3o Federal no julgamento do <a href=\"http:\/\/portal.stf.jus.br\/processos\/detalhe.asp?incidente=5230634\" target=\"_blank\" rel=\"noopener\"><strong>RE n\u00ba 1.063.187<\/strong><\/a>, afetado com repercuss\u00e3o geral (Tema 962) e encerrado em 24\/09\/2021.<\/p>\n<p>O julgamento tem uma dimens\u00e3o ampla e aplic\u00e1vel a todo tributo indevidamente cobrado ou recolhido, influenciando, diretamente, os contribuintes beneficiados com a <a href=\"https:\/\/blbescoladenegocios.com.br\/blog\/exclusao-icms-da-base-de-calculo-do-pis-cofins\/\" target=\"_blank\" rel=\"noopener\"><strong>exclus\u00e3o do ICMS da base de c\u00e1lculo do PIS e da COFINS<\/strong><\/a>, pois esses cr\u00e9ditos s\u00e3o atualizados pela SELIC e sem a sua tributa\u00e7\u00e3o, os valores devidos aos contribuintes ser\u00e3o maiores.<\/p>\n<p>As empresas, at\u00e9 aqui, eram obrigadas a recolher aos cofres p\u00fablicos o percentual de 34% de todo o valor recuperado a t\u00edtulo de IPRJ e da CSLL. A partir de agora, com a decis\u00e3o do STF favor\u00e1vel aos contribuintes, a tributa\u00e7\u00e3o ser\u00e1 bem menor, pois a base de c\u00e1lculo ser\u00e1 reduzida, excluindo a parcela consider\u00e1vel de SELIC.<\/p>\n<p>Muito embora tenha sido cogitada a modula\u00e7\u00e3o dos efeitos, a Suprema Corte ainda n\u00e3o se pronunciou quanto a essa possibilidade. Contudo, como tem ocorrido em julgamentos recentes, \u00e9 poss\u00edvel que a modula\u00e7\u00e3o seja suscitada em eventuais Embargos de Declara\u00e7\u00e3o apresentados pela Procuradoria Geral da Fazenda Nacional (PGFN) e que o STF limite a recupera\u00e7\u00e3o do correspondente cr\u00e9dito relativo aos \u00faltimos 5 anos apenas aos contribuintes que tenham ingressado com a\u00e7\u00e3o judicial antes do julgamento final do <em>leading case<\/em>. Por esse motivo, os contribuintes que ainda n\u00e3o ingressaram com a\u00e7\u00e3o sobre esse tema e tenham interesse devem faz\u00ea-lo j\u00e1 nos pr\u00f3ximos dias.<\/p>\n<p>Em raz\u00e3o dos benef\u00edcios que a decis\u00e3o poder\u00e1 trazer e das d\u00favidas que, eventualmente, poder\u00e3o surgir destacamos que os profissionais do <a href=\"https:\/\/www.blbbrasil.com.br\/consultoria-tributaria\/\" target=\"_blank\" rel=\"noopener\"><strong>Grupo BLB<\/strong><\/a>\u00a0se encontram \u00e0 disposi\u00e7\u00e3o para qualquer apoio necess\u00e1rio.<\/p>\n<p><a href=\"https:\/\/www.linkedin.com\/in\/gisele-de-almeida-weitzel-039295130\/\" target=\"_blank\" rel=\"noopener\"><strong>Gisele de Almeida Weitzel<\/strong><\/a><br \/>\nCoordenadora Jur\u00eddica<br \/>\nGrupo BLB<\/p>\n<p><a href=\"https:\/\/material.grupoblb.com.br\/planilha-memoria-de-calculo-irpj-csll\/\" target=\"_blank\" rel=\"noopener\"><img data-recalc-dims=\"1\" fetchpriority=\"high\" decoding=\"async\" class=\"alignnone size-full wp-image-24403\" src=\"https:\/\/i0.wp.com\/blbescoladenegocios.com.br\/blog\/wp-content\/uploads\/2025\/08\/Planilha-gratuita_Memoria-de-calculo-de-IRPJ-e-CSLL.png?resize=770%2C136&#038;ssl=1\" alt=\"Planilha gratuita Mem\u00f3ria de c\u00e1lculo de IRPJ e CSLL\" width=\"770\" height=\"136\" srcset=\"https:\/\/i0.wp.com\/blbescoladenegocios.com.br\/blog\/wp-content\/uploads\/2025\/08\/Planilha-gratuita_Memoria-de-calculo-de-IRPJ-e-CSLL.png?w=850&amp;ssl=1 850w, https:\/\/i0.wp.com\/blbescoladenegocios.com.br\/blog\/wp-content\/uploads\/2025\/08\/Planilha-gratuita_Memoria-de-calculo-de-IRPJ-e-CSLL.png?resize=300%2C53&amp;ssl=1 300w, https:\/\/i0.wp.com\/blbescoladenegocios.com.br\/blog\/wp-content\/uploads\/2025\/08\/Planilha-gratuita_Memoria-de-calculo-de-IRPJ-e-CSLL.png?resize=768%2C136&amp;ssl=1 768w, https:\/\/i0.wp.com\/blbescoladenegocios.com.br\/blog\/wp-content\/uploads\/2025\/08\/Planilha-gratuita_Memoria-de-calculo-de-IRPJ-e-CSLL.png?resize=24%2C4&amp;ssl=1 24w, https:\/\/i0.wp.com\/blbescoladenegocios.com.br\/blog\/wp-content\/uploads\/2025\/08\/Planilha-gratuita_Memoria-de-calculo-de-IRPJ-e-CSLL.png?resize=36%2C6&amp;ssl=1 36w, https:\/\/i0.wp.com\/blbescoladenegocios.com.br\/blog\/wp-content\/uploads\/2025\/08\/Planilha-gratuita_Memoria-de-calculo-de-IRPJ-e-CSLL.png?resize=48%2C8&amp;ssl=1 48w\" sizes=\"(max-width: 770px) 100vw, 770px\" \/><\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>O Plen\u00e1rio do Supremo Tribunal Federal (STF) decidiu, por 8 votos a 2, que N\u00c3O h\u00e1 a incid\u00eancia do Imposto de Renda Pessoa Jur\u00eddica (IRPJ) e da Contribui\u00e7\u00e3o Social sobre o Lucro L\u00edquido (CSLL) sobre a atualiza\u00e7\u00e3o pelo Sistema Especial de Liquida\u00e7\u00e3o e de Cust\u00f3dia, conhecido como taxa SELIC, incidente sobre os valores de tributos [&hellip;]<\/p>\n","protected":false},"author":7,"featured_media":21048,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"om_disable_all_campaigns":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_feature_clip_id":0,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_post_was_ever_published":false},"categories":[64,37,38],"tags":[3,32,292,115,88,82,658,22,977,30],"class_list":["post-21047","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-gestao-e-negocios","category-noticias","category-tributos","tag-contabilidade","tag-csll","tag-economia","tag-financas","tag-irpj","tag-irpjcsll","tag-legislacao-de-irpj-e-csll","tag-negocios","tag-selic","tag-tributos"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.4 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