{"id":11428,"date":"2022-02-08T14:40:20","date_gmt":"2022-02-08T16:40:20","guid":{"rendered":"http:\/\/www.rauschmainenti.adv.br\/esc\/?p=11428"},"modified":"2022-02-08T14:40:20","modified_gmt":"2022-02-08T16:40:20","slug":"imposto-de-renda-sobre-pensao-alimenticia-restituicao","status":"publish","type":"post","link":"https:\/\/www.rauschmainenti.adv.br\/esc\/imposto-de-renda-sobre-pensao-alimenticia-restituicao\/","title":{"rendered":"IMPOSTO DE RENDA SOBRE PENS\u00c3O ALIMENT\u00cdCIA: RESTITUI\u00c7\u00c3O"},"content":{"rendered":"<div dir=\"auto\">\n<div style=\"width: 1140px;\" class=\"wp-video\"><video class=\"wp-video-shortcode\" id=\"video-11428-1\" width=\"1140\" height=\"641\" preload=\"metadata\" controls=\"controls\"><source type=\"video\/mp4\" src=\"https:\/\/www.rauschmainenti.adv.br\/esc\/wp-content\/uploads\/2022\/02\/IMPOSTO-DEE-RENDA-SOBRE-PENS\u00c3O-ALIMENT\u00b4ICIA.mp4?_=1\" \/><a href=\"https:\/\/www.rauschmainenti.adv.br\/esc\/wp-content\/uploads\/2022\/02\/IMPOSTO-DEE-RENDA-SOBRE-PENS\u00c3O-ALIMENT\u00b4ICIA.mp4\">https:\/\/www.rauschmainenti.adv.br\/esc\/wp-content\/uploads\/2022\/02\/IMPOSTO-DEE-RENDA-SOBRE-PENS\u00c3O-ALIMENT\u00b4ICIA.mp4<\/a><\/video><\/div>\n<\/div>\n<div class=\"cxmmr5t8 oygrvhab hcukyx3x c1et5uql o9v6fnle ii04i59q\">\n<div dir=\"auto\"><strong>Eu sempre venho dizendo que, no plano tribut\u00e1rio, os ministros do STF t\u00eam afastado um sem n\u00famero de ilegalidades.<\/strong><\/div>\n<div dir=\"auto\"><\/div>\n<\/div>\n<div class=\"cxmmr5t8 oygrvhab hcukyx3x c1et5uql o9v6fnle ii04i59q\">\n<div dir=\"auto\"><strong>No plano da pens\u00e3o aliment\u00edcia, seguia o mesmo entendimento da Fazenda Federal: de que n\u00e3o h\u00e1 bis in idem, j\u00e1 que o valor pago \u00e9 dedut\u00edvel na pessoa do pagador.<\/strong><\/div>\n<div dir=\"auto\"><\/div>\n<\/div>\n<div class=\"cxmmr5t8 oygrvhab hcukyx3x c1et5uql o9v6fnle ii04i59q\">\n<div dir=\"auto\"><strong>Por\u00e9m, h\u00e1 que se analisar o tema sobre o prisma de quem \u00e9 o benefici\u00e1rio da pens\u00e3o: isso \u00e9 aquisi\u00e7\u00e3o de renda, para fins de incid\u00eancia do Imposto de Renda, em conformidade com o art. 43 do CTN?<\/strong><\/div>\n<div dir=\"auto\"><\/div>\n<\/div>\n<div class=\"cxmmr5t8 oygrvhab hcukyx3x c1et5uql o9v6fnle ii04i59q\">\n<div dir=\"auto\"><strong>Imaginemos que a pens\u00e3o \u00e9 devida a um filho menor. Caso voc\u00ea estivesse casado, n\u00e3o haveria esse pagamento e voc\u00ea poderia deduzir o valor por dependente (e este valor n\u00e3o representa renda para o mesmo).<\/strong><\/div>\n<div dir=\"auto\"><\/div>\n<\/div>\n<div class=\"cxmmr5t8 oygrvhab hcukyx3x c1et5uql o9v6fnle ii04i59q\">\n<div dir=\"auto\"><strong>Segundo Yahoo Finan\u00e7as, <\/strong><\/div>\n<div dir=\"auto\"><strong>&#8220;Tend\u00eancia \u00e9 que governo pague contribuintes.<\/strong><\/div>\n<\/div>\n<div class=\"cxmmr5t8 oygrvhab hcukyx3x c1et5uql o9v6fnle ii04i59q\">\n<div dir=\"auto\"><strong>Depois de ser suspenso por um pedido do ministro Alexandre de Moraes, em outubro de 2021, o julgamento j\u00e1 contou com dois votos neste ano &#8211; do relator, ministro Toffoli, e do ministro Lu\u00eds Roberto Barroso. At\u00e9 o momento, o entendimento de ambos \u00e9 que a cobran\u00e7a \u00e9 inconstitucional porque a pens\u00e3o n\u00e3o se enquadra como aumento patrimonial. E a tend\u00eancia \u00e9 que os demais votantes acompanhem os dois e considerem procedente o pedido de devolu\u00e7\u00e3o do valor.&#8221;<\/strong><\/div>\n<div dir=\"auto\"><\/div>\n<\/div>\n<div class=\"cxmmr5t8 oygrvhab hcukyx3x c1et5uql o9v6fnle ii04i59q\">\n<div dir=\"auto\"><strong>Se a pens\u00e3o \u00e9 voltada para facear gastos essenciais \u00e0 manuten\u00e7\u00e3o do benefici\u00e1rio, exigir IR sobre a mesma \u00e9 confisco: \u00e9 tributar o m\u00ednimo existencial.<\/strong><\/div>\n<div dir=\"auto\"><\/div>\n<\/div>\n<div class=\"cxmmr5t8 oygrvhab hcukyx3x c1et5uql o9v6fnle ii04i59q\">\n<div dir=\"auto\"><strong>Por prud\u00eancia, \u00e9 bom ajuizar a a\u00e7\u00e3o competente, dados os efeitos do futuro e (j\u00e1 se avizinha) poss\u00edvel ac\u00f3rd\u00e3o.<\/strong><\/div>\n<div dir=\"auto\"><\/div>\n<\/div>\n<div class=\"cxmmr5t8 oygrvhab hcukyx3x c1et5uql o9v6fnle ii04i59q\">\n<div dir=\"auto\"><strong>Fale conosco e saiba mais.<\/strong><\/div>\n<div dir=\"auto\"><\/div>\n<\/div>\n<div class=\"cxmmr5t8 oygrvhab hcukyx3x c1et5uql o9v6fnle ii04i59q\">\n<div dir=\"auto\"><strong>www mainentitributos.com.br<\/strong><\/div>\n<div dir=\"auto\"><\/div>\n<\/div>\n<div class=\"cxmmr5t8 oygrvhab hcukyx3x c1et5uql o9v6fnle ii04i59q\">\n<div dir=\"auto\"><a class=\"oajrlxb2 g5ia77u1 qu0x051f esr5mh6w e9989ue4 r7d6kgcz rq0escxv nhd2j8a9 nc684nl6 p7hjln8o kvgmc6g5 cxmmr5t8 oygrvhab hcukyx3x jb3vyjys rz4wbd8a qt6c0cv9 a8nywdso i1ao9s8h esuyzwwr f1sip0of lzcic4wl gpro0wi8 q66pz984 b1v8xokw\" tabindex=\"0\" role=\"link\" href=\"https:\/\/web.facebook.com\/hashtag\/mainentitributos?__eep__=6&amp;__cft__[0]=AZUwIS7-j0_tahOi60HiZVIKOjz2tnthmOA-yyQJTiPYE-mXNOjOeLNYq3ogtpPPNoTQvV3D-6KpJLRBnAayIMqLRhNfbUCU8WoRXkIcV61eZluzCQLHLNtapyy-ypKo1Xo&amp;__tn__=*NK-R\">#mainentitributos<\/a> <a class=\"oajrlxb2 g5ia77u1 qu0x051f esr5mh6w e9989ue4 r7d6kgcz rq0escxv nhd2j8a9 nc684nl6 p7hjln8o kvgmc6g5 cxmmr5t8 oygrvhab hcukyx3x jb3vyjys rz4wbd8a qt6c0cv9 a8nywdso i1ao9s8h esuyzwwr f1sip0of lzcic4wl gpro0wi8 q66pz984 b1v8xokw\" tabindex=\"0\" role=\"link\" href=\"https:\/\/web.facebook.com\/hashtag\/profamauryrauschmainenti?__eep__=6&amp;__cft__[0]=AZUwIS7-j0_tahOi60HiZVIKOjz2tnthmOA-yyQJTiPYE-mXNOjOeLNYq3ogtpPPNoTQvV3D-6KpJLRBnAayIMqLRhNfbUCU8WoRXkIcV61eZluzCQLHLNtapyy-ypKo1Xo&amp;__tn__=*NK-R\">#profamauryrauschmainenti<\/a> <a class=\"oajrlxb2 g5ia77u1 qu0x051f esr5mh6w e9989ue4 r7d6kgcz rq0escxv nhd2j8a9 nc684nl6 p7hjln8o kvgmc6g5 cxmmr5t8 oygrvhab hcukyx3x jb3vyjys rz4wbd8a qt6c0cv9 a8nywdso i1ao9s8h esuyzwwr f1sip0of lzcic4wl gpro0wi8 q66pz984 b1v8xokw\" tabindex=\"0\" role=\"link\" href=\"https:\/\/web.facebook.com\/hashtag\/tributos?__eep__=6&amp;__cft__[0]=AZUwIS7-j0_tahOi60HiZVIKOjz2tnthmOA-yyQJTiPYE-mXNOjOeLNYq3ogtpPPNoTQvV3D-6KpJLRBnAayIMqLRhNfbUCU8WoRXkIcV61eZluzCQLHLNtapyy-ypKo1Xo&amp;__tn__=*NK-R\">#tributos<\/a> <a class=\"oajrlxb2 g5ia77u1 qu0x051f esr5mh6w e9989ue4 r7d6kgcz rq0escxv nhd2j8a9 nc684nl6 p7hjln8o kvgmc6g5 cxmmr5t8 oygrvhab hcukyx3x jb3vyjys rz4wbd8a qt6c0cv9 a8nywdso i1ao9s8h esuyzwwr f1sip0of lzcic4wl gpro0wi8 q66pz984 b1v8xokw\" tabindex=\"0\" role=\"link\" href=\"https:\/\/web.facebook.com\/hashtag\/icms?__eep__=6&amp;__cft__[0]=AZUwIS7-j0_tahOi60HiZVIKOjz2tnthmOA-yyQJTiPYE-mXNOjOeLNYq3ogtpPPNoTQvV3D-6KpJLRBnAayIMqLRhNfbUCU8WoRXkIcV61eZluzCQLHLNtapyy-ypKo1Xo&amp;__tn__=*NK-R\">#icms<\/a> <a class=\"oajrlxb2 g5ia77u1 qu0x051f esr5mh6w e9989ue4 r7d6kgcz rq0escxv nhd2j8a9 nc684nl6 p7hjln8o kvgmc6g5 cxmmr5t8 oygrvhab hcukyx3x jb3vyjys rz4wbd8a qt6c0cv9 a8nywdso i1ao9s8h esuyzwwr f1sip0of lzcic4wl gpro0wi8 q66pz984 b1v8xokw\" tabindex=\"0\" role=\"link\" href=\"https:\/\/web.facebook.com\/hashtag\/impostos?__eep__=6&amp;__cft__[0]=AZUwIS7-j0_tahOi60HiZVIKOjz2tnthmOA-yyQJTiPYE-mXNOjOeLNYq3ogtpPPNoTQvV3D-6KpJLRBnAayIMqLRhNfbUCU8WoRXkIcV61eZluzCQLHLNtapyy-ypKo1Xo&amp;__tn__=*NK-R\">#impostos<\/a> <a class=\"oajrlxb2 g5ia77u1 qu0x051f esr5mh6w e9989ue4 r7d6kgcz rq0escxv nhd2j8a9 nc684nl6 p7hjln8o kvgmc6g5 cxmmr5t8 oygrvhab hcukyx3x jb3vyjys rz4wbd8a qt6c0cv9 a8nywdso i1ao9s8h esuyzwwr f1sip0of lzcic4wl gpro0wi8 q66pz984 b1v8xokw\" tabindex=\"0\" role=\"link\" href=\"https:\/\/web.facebook.com\/hashtag\/taxas?__eep__=6&amp;__cft__[0]=AZUwIS7-j0_tahOi60HiZVIKOjz2tnthmOA-yyQJTiPYE-mXNOjOeLNYq3ogtpPPNoTQvV3D-6KpJLRBnAayIMqLRhNfbUCU8WoRXkIcV61eZluzCQLHLNtapyy-ypKo1Xo&amp;__tn__=*NK-R\">#taxas<\/a> <a class=\"oajrlxb2 g5ia77u1 qu0x051f esr5mh6w e9989ue4 r7d6kgcz rq0escxv nhd2j8a9 nc684nl6 p7hjln8o kvgmc6g5 cxmmr5t8 oygrvhab hcukyx3x jb3vyjys rz4wbd8a qt6c0cv9 a8nywdso i1ao9s8h esuyzwwr f1sip0of lzcic4wl gpro0wi8 q66pz984 b1v8xokw\" tabindex=\"0\" role=\"link\" href=\"https:\/\/web.facebook.com\/hashtag\/tributos?__eep__=6&amp;__cft__[0]=AZUwIS7-j0_tahOi60HiZVIKOjz2tnthmOA-yyQJTiPYE-mXNOjOeLNYq3ogtpPPNoTQvV3D-6KpJLRBnAayIMqLRhNfbUCU8WoRXkIcV61eZluzCQLHLNtapyy-ypKo1Xo&amp;__tn__=*NK-R\">#tributos<\/a> <a class=\"oajrlxb2 g5ia77u1 qu0x051f esr5mh6w e9989ue4 r7d6kgcz rq0escxv nhd2j8a9 nc684nl6 p7hjln8o kvgmc6g5 cxmmr5t8 oygrvhab hcukyx3x jb3vyjys rz4wbd8a qt6c0cv9 a8nywdso i1ao9s8h esuyzwwr f1sip0of lzcic4wl gpro0wi8 q66pz984 b1v8xokw\" tabindex=\"0\" role=\"link\" href=\"https:\/\/web.facebook.com\/hashtag\/pens%C3%A3oalimenticia?__eep__=6&amp;__cft__[0]=AZUwIS7-j0_tahOi60HiZVIKOjz2tnthmOA-yyQJTiPYE-mXNOjOeLNYq3ogtpPPNoTQvV3D-6KpJLRBnAayIMqLRhNfbUCU8WoRXkIcV61eZluzCQLHLNtapyy-ypKo1Xo&amp;__tn__=*NK-R\">#pens\u00e3oalimenticia<\/a><\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Eu sempre venho dizendo que, no plano tribut\u00e1rio, os ministros do STF t\u00eam afastado um sem n\u00famero de ilegalidades. No plano da pens\u00e3o aliment\u00edcia, seguia o mesmo entendimento da Fazenda Federal: de que n\u00e3o h\u00e1 bis in idem, j\u00e1 que o valor pago \u00e9 dedut\u00edvel na pessoa do pagador. Por\u00e9m, h\u00e1 que se analisar o [&hellip;]<\/p>\n","protected":false},"author":5,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_monsterinsights_skip_tracking":false,"footnotes":""},"categories":[2,290],"tags":[],"class_list":["post-11428","post","type-post","status-publish","format-standard","hentry","category-artigo","category-videos"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.6 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>IMPOSTO DE RENDA SOBRE PENS\u00c3O ALIMENT\u00cdCIA: RESTITUI\u00c7\u00c3O &#8211; Mainenti Tributos<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"http:\/\/www.rauschmainenti.adv.br\/esc\/imposto-de-renda-sobre-pensao-alimenticia-restituicao\/\" \/>\n<meta property=\"og:locale\" content=\"pt_BR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"IMPOSTO DE RENDA SOBRE PENS\u00c3O ALIMENT\u00cdCIA: RESTITUI\u00c7\u00c3O &#8211; Mainenti Tributos\" \/>\n<meta property=\"og:description\" content=\"Eu sempre venho dizendo que, no plano tribut\u00e1rio, os ministros do STF t\u00eam afastado um sem n\u00famero de ilegalidades. No plano da pens\u00e3o aliment\u00edcia, seguia o mesmo entendimento da Fazenda Federal: de que n\u00e3o h\u00e1 bis in idem, j\u00e1 que o valor pago \u00e9 dedut\u00edvel na pessoa do pagador. Por\u00e9m, h\u00e1 que se analisar o [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"http:\/\/www.rauschmainenti.adv.br\/esc\/imposto-de-renda-sobre-pensao-alimenticia-restituicao\/\" \/>\n<meta property=\"og:site_name\" content=\"Mainenti Tributos\" \/>\n<meta property=\"article:published_time\" content=\"2022-02-08T16:40:20+00:00\" \/>\n<meta name=\"author\" content=\"Amaury Mainenti\" \/>\n<meta name=\"twitter:label1\" content=\"Escrito por\" \/>\n\t<meta name=\"twitter:data1\" content=\"Amaury Mainenti\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. tempo de leitura\" \/>\n\t<meta name=\"twitter:data2\" content=\"2 minutos\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"http:\\\/\\\/www.rauschmainenti.adv.br\\\/esc\\\/imposto-de-renda-sobre-pensao-alimenticia-restituicao\\\/#article\",\"isPartOf\":{\"@id\":\"http:\\\/\\\/www.rauschmainenti.adv.br\\\/esc\\\/imposto-de-renda-sobre-pensao-alimenticia-restituicao\\\/\"},\"author\":{\"name\":\"Amaury Mainenti\",\"@id\":\"http:\\\/\\\/www.rauschmainenti.adv.br\\\/esc\\\/#\\\/schema\\\/person\\\/c84b547d2858605a698343334a30fe74\"},\"headline\":\"IMPOSTO DE RENDA SOBRE PENS\u00c3O ALIMENT\u00cdCIA: RESTITUI\u00c7\u00c3O\",\"datePublished\":\"2022-02-08T16:40:20+00:00\",\"mainEntityOfPage\":{\"@id\":\"http:\\\/\\\/www.rauschmainenti.adv.br\\\/esc\\\/imposto-de-renda-sobre-pensao-alimenticia-restituicao\\\/\"},\"wordCount\":315,\"commentCount\":0,\"articleSection\":[\"Artigo\",\"V\u00eddeos\"],\"inLanguage\":\"pt-BR\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"http:\\\/\\\/www.rauschmainenti.adv.br\\\/esc\\\/imposto-de-renda-sobre-pensao-alimenticia-restituicao\\\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"http:\\\/\\\/www.rauschmainenti.adv.br\\\/esc\\\/imposto-de-renda-sobre-pensao-alimenticia-restituicao\\\/\",\"url\":\"http:\\\/\\\/www.rauschmainenti.adv.br\\\/esc\\\/imposto-de-renda-sobre-pensao-alimenticia-restituicao\\\/\",\"name\":\"IMPOSTO DE RENDA SOBRE PENS\u00c3O ALIMENT\u00cdCIA: RESTITUI\u00c7\u00c3O &#8211; 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No plano da pens\u00e3o aliment\u00edcia, seguia o mesmo entendimento da Fazenda Federal: de que n\u00e3o h\u00e1 bis in idem, j\u00e1 que o valor pago \u00e9 dedut\u00edvel na pessoa do pagador. 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