{"id":620,"date":"2026-03-25T23:43:27","date_gmt":"2026-03-25T23:43:27","guid":{"rendered":"https:\/\/gressadvocaciaconsultoria.com.br\/blog\/?p=620"},"modified":"2026-03-25T23:43:27","modified_gmt":"2026-03-25T23:43:27","slug":"carf-permite-amortizacao-de-agio-em-operacao-com-uso-de-empresa-veiculo","status":"publish","type":"post","link":"https:\/\/gressadvocaciaconsultoria.com.br\/blog\/carf-permite-amortizacao-de-agio-em-operacao-com-uso-de-empresa-veiculo\/","title":{"rendered":"CARF permite amortiza\u00e7\u00e3o de \u00e1gio em opera\u00e7\u00e3o com uso de empresa ve\u00edculo"},"content":{"rendered":"\n<p>O Conselho Administrativo de Recursos Fiscais tem reconhecido a possibilidade de amortiza\u00e7\u00e3o do \u00e1gio gerado em opera\u00e7\u00f5es de aquisi\u00e7\u00e3o de participa\u00e7\u00f5es societ\u00e1rias realizadas com o uso de empresa ve\u00edculo. O \u00e1gio, nesses casos, decorre da diferen\u00e7a entre o valor pago na aquisi\u00e7\u00e3o e o valor patrimonial das a\u00e7\u00f5es ou quotas adquiridas, sendo amortizado para fins fiscais conforme o disposto no artigo 7\u00ba da Lei n\u00ba 9.532\/1997.<\/p>\n\n\n\n<p><strong>O<\/strong><strong> <\/strong>entendimento consolidado do Superior Tribunal de Justi\u00e7a (STJ) \u00e9 mais restritivo quanto \u00e0 amortiza\u00e7\u00e3o do \u00e1gio em opera\u00e7\u00f5es com empresa ve\u00edculo. No julgamento do <strong>REsp 1.221.170\/PR<\/strong><strong>,<\/strong> a Corte estabeleceu que a amortiza\u00e7\u00e3o do \u00e1gio s\u00f3 \u00e9 v\u00e1lida quando comprovada a efetiva transfer\u00eancia da titularidade das a\u00e7\u00f5es e a demonstra\u00e7\u00e3o do chamado <em>prop\u00f3sito negocial<\/em>. O STJ entende que a simples interposi\u00e7\u00e3o de uma empresa ve\u00edculo, sem comprova\u00e7\u00e3o de subst\u00e2ncia econ\u00f4mica ou finalidade empresarial al\u00e9m da obten\u00e7\u00e3o de vantagem fiscal, caracteriza abuso de direito e n\u00e3o permite a amortiza\u00e7\u00e3o do \u00e1gio.<\/p>\n\n\n\n<p>Assim, embora o CARF tenha demonstrado certa flexibilidade em suas decis\u00f5es, o posicionamento do STJ se mant\u00e9m mais rigoroso, exigindo a comprova\u00e7\u00e3o da subst\u00e2ncia econ\u00f4mica das opera\u00e7\u00f5es para legitimar o benef\u00edcio fiscal.<\/p>\n\n\n\n<p>Leia a \u00edntegra do julgamento em: <a href=\"https:\/\/carf.fazenda.gov.br\/sincon\/public\/pages\/ConsultarJurisprudencia\/listaJurisprudencia.jsf?idAcordao=6893651\">https:\/\/carf.fazenda.gov.br\/sincon\/public\/pages\/ConsultarJurisprudencia\/listaJurisprudencia.jsf?idAcordao=6893651<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>O Conselho Administrativo de Recursos Fiscais tem reconhecido a possibilidade de amortiza\u00e7\u00e3o do \u00e1gio gerado em opera\u00e7\u00f5es de aquisi\u00e7\u00e3o de [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center 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