In the first half of 2023, the STJ discussed the taxation of investment grants by the IRPJ and CSLL. However, in August, Provisional Measure No. 1,185/2023 came as a surprise and brought significant changes to this scenario.
In an article for Revista Consultor Jurídico (ConJur), Tatiana Del Giudice Cappa Chiaradia, a partner at Candido Martins, explains that the Provisional Measure revokes the possibility of excluding tax benefits from the IRPJ/CSLL calculation base, overruling the STJ’s decision.
What is new is the possibility of calculating an “investment subsidy tax credit” when receiving subsidies from other federal entities.
“The impacts of the Provisional Measure will affect all taxpayers who have already organized themselves and planned within a scenario that will be totally distorted from 2024 onwards if it is approved,” says Tatiana.
To read it, go to: https://lnkd.in/dMHg3nRN