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Solução de Consulta trata da dedutibilidade de pagamento de aluguel de bens móveis e utensílios por titulares de serviços notariais e de registro na apuração do IRPF 4d2p60

17 de agosto de 2023
cnbmg
Notícias

124057 Escritura Do Imovel Quais As Duvidas Mais Comuns 770×400

SOLUÇÃO DE CONSULTA Nº 160, DE 7 DE AGOSTO DE 2023

Assunto: Imposto sobre a Renda de Pessoa Física – IRPF

RENDIMENTO DO TRABALHO NÃO ASSALARIADO. TITULARES DE SERVIÇOS NOTARIAIS E DE REGISTRO. LIVRO CAIXA. DESPESAS DEDUTÍVEIS. PAGAMENTO REFERENTE A ALUGUEL DE BENS MÓVEIS E DE UTENSÍLIOS EM GERAL, FEITO A EMPRESA DA QUAL O TABELIÃO É SÓCIO.

O pagamento de aluguel dos móveis e utensílios em geral, inclusive, computadores, periféricos e software, feito pelo tabelião, dentro da sua atividade de serventuário da justiça, na situação de locatário, por conta de um contrato de locação com empresa, na qual possui quotas de capital, pode ser deduzido da na apuração do Imposto sobre a Renda da Pessoa Física (IRPF) desde que o pagamento seja condizente com os valores praticados pelo mercado, seja necessário à percepção das receitas à manutenção da fonte produtora, e que esteja devidamente escriturado em livro-caixa e comprovado mediante documentação hábil e idônea.

SOLUÇÃO DE CONSULTA PARCIALMENTE VINCULADA À SOLUÇÃO DE CONSULTA COSIT Nº 329 , DE 27 DE DEZEMBRO DE 2018.

Dispositivos Legais: Regulamento do Imposto sobre a Renda de 2018 (RIR/2018), aprovado pelo art. 1º do Decreto nº 9.580, de 22 de novembro de 2018, arts. 38, inciso IV; 68, inciso III, e 76.

RODRIGO AUGUSTO VERLY DE OLIVEIRA

Coordenador-Geral

Fonte: DOU