{"id":25170,"date":"2025-11-17T09:26:01","date_gmt":"2025-11-17T12:26:01","guid":{"rendered":"https:\/\/blbescoladenegocios.com.br\/blog\/?p=25170"},"modified":"2026-01-13T14:10:03","modified_gmt":"2026-01-13T17:10:03","slug":"deducao-juros-sobre-capital-proprio-irpj-csll","status":"publish","type":"post","link":"https:\/\/blbescoladenegocios.com.br\/blog\/deducao-juros-sobre-capital-proprio-irpj-csll\/","title":{"rendered":"Juros sobre Capital Pr\u00f3prio: dedu\u00e7\u00e3o sobre base de c\u00e1lculo de IRPJ e CSLL"},"content":{"rendered":"<p class=\"x_MsoNormal\"><span data-olk-copy-source=\"MessageBody\">Na data de 12\/11\/2025, o Superior Tribunal de Justi\u00e7a, julgando o tema repetitivo 1319, entendeu pela possibilidade de dedu\u00e7\u00e3o dos Juros sobre Capital Pr\u00f3prio (JCP) da base de c\u00e1lculo do IRPJ e da CSLL, mesmo quando apurados em exerc\u00edcio anterior ao da decis\u00e3o assemblear que autoriza o seu pagamento. A decis\u00e3o foi tomada por unanimidade pela Primeira Se\u00e7\u00e3o da Corte.<\/span><\/p>\n<p class=\"x_MsoNormal\"><span>Ao apreciar o tema, o Ministro Paulo S\u00e9rgio Domingues, relator do caso, afirmou que &#8220;o evento que cria a despesa referente ao pagamento dos JCP \u00e9 a delibera\u00e7\u00e3o da assembleia que os autoriza, dando ensejo \u00e0 obriga\u00e7\u00e3o do seu registro na contabilidade da empresa, sendo que a data na qual os pagamentos ou recebimentos sejam de fato realizados n\u00e3o viola o regime de compet\u00eancia&#8221;.<\/span><\/p>\n<p class=\"x_MsoNormal\"><span>O Ministro Relator afirmou, ainda, que a Receita Federal do Brasil &#8220;n\u00e3o poderia limitar a dedu\u00e7\u00e3o dos juros de capital pr\u00f3prio da base de c\u00e1lculo do IRPJ e da CSLL, quando apurados em exerc\u00edcio anterior \u00e0 decis\u00e3o assemblear que autoriza seu pagamento, porque isso n\u00e3o consta da lei instituidora&#8221;.<\/span><\/p>\n<p class=\"x_MsoNormal\"><span>Diante dessas considera\u00e7\u00f5es, o Ministro Relator prop\u00f4s a tese de que &#8220;\u00e9 poss\u00edvel a dedu\u00e7\u00e3o dos juros sobre capital pr\u00f3prio da base de c\u00e1lculo do IRPJ e da CSLL quando apurados em exerc\u00edcio anterior \u00e0 decis\u00e3o assemblear que autoriza o seu pagamento&#8221; e, de modo expresso, afastou a possibilidade de modula\u00e7\u00e3o de efeitos, por se tratar de mera consolida\u00e7\u00e3o jurisprudencial.<\/span><\/p>\n<p class=\"x_MsoNormal\"><span data-teams=\"true\">A Uni\u00e3o ainda poder\u00e1 opor embargos de declara\u00e7\u00e3o, contudo dificilmente conseguir\u00e1 reverter a decis\u00e3o.<\/span><\/p>\n<p class=\"x_MsoNormal\"><span><a href=\"https:\/\/www.linkedin.com\/in\/heitor-c%C3%A9sar-fabbris-cardoso-654468131\/\" target=\"_blank\" rel=\"noopener\"><strong>Heitor Cardoso<\/strong><\/a><br \/>\n<\/span><span>Advogado Contencioso-tribut\u00e1rio<br \/>\n<\/span><span>BLB Auditores e Consultores<\/span><\/p>\n<p><a href=\"https:\/\/material.grupoblb.com.br\/planilha-memoria-de-calculo-irpj-csll\/\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" 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\" data-recalc-dims=\"1\" \/><\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Na data de 12\/11\/2025, o Superior Tribunal de Justi\u00e7a, julgando o tema repetitivo 1319, entendeu pela possibilidade de dedu\u00e7\u00e3o dos Juros sobre Capital Pr\u00f3prio (JCP) da base de c\u00e1lculo do IRPJ e da CSLL, mesmo quando apurados em exerc\u00edcio anterior ao da decis\u00e3o assemblear que autoriza o seu pagamento. A decis\u00e3o foi tomada por unanimidade [&hellip;]<\/p>\n","protected":false},"author":7,"featured_media":25176,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"om_disable_all_campaigns":false,"spay_email":""},"categories":[37,38],"tags":[3,1202,1203,427,1204,30],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v16.9 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Dedu\u00e7\u00e3o de Juros sobre Capital Pr\u00f3prio sobre base de IRPJ\/CSLL<\/title>\n<meta name=\"description\" content=\"O STJ julgando o tema repetitivo 1319, entendeu pela dedu\u00e7\u00e3o dos Juros sobre Capital Pr\u00f3prio (JCP) da base de c\u00e1lculo do IRPJ e da CSLL\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/blbescoladenegocios.com.br\/blog\/deducao-juros-sobre-capital-proprio-irpj-csll\/\" \/>\n<meta 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