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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

Ao apreciar o tema, o Ministro Paulo S\u00e9rgio Domingues, relator do caso, afirmou que “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”.<\/span><\/p>\n

O Ministro Relator afirmou, ainda, que a Receita Federal do Brasil “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”.<\/span><\/p>\n

Diante dessas considera\u00e7\u00f5es, o Ministro Relator prop\u00f4s a tese de que “\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” 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

A Uni\u00e3o ainda poder\u00e1 opor embargos de declara\u00e7\u00e3o, contudo dificilmente conseguir\u00e1 reverter a decis\u00e3o.<\/span><\/p>\n