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A apropria\u00e7\u00e3o de cr\u00e9ditos de PIS e Cofins na aquisi\u00e7\u00e3o de ativo imobilizado usado, especialmente em opera\u00e7\u00f5es de importa\u00e7\u00e3o, ainda gera d\u00favidas relevantes no ambiente tribut\u00e1rio. Em meio a interpreta\u00e7\u00f5es normativas e requisitos espec\u00edficos de aproveitamento, o tema exige aten\u00e7\u00e3o t\u00e9cnica e an\u00e1lise criteriosa. Neste artigo, exploramos os principais fundamentos, limites e oportunidades relacionados a esse tipo de cr\u00e9dito, sob a \u00f3tica fiscal e cont\u00e1bil.<\/p>\n