{"id":26389,"date":"2024-08-05T06:30:00","date_gmt":"2024-08-05T09:30:00","guid":{"rendered":"https:\/\/williamfreire.com.br\/?p=26389"},"modified":"2026-06-09T18:30:34","modified_gmt":"2026-06-09T18:30:34","slug":"ilegalidade-da-recente-instrucao-normativa-no-2-201-2024-que-restringe-a-dedutibilidade-dos-jcp","status":"publish","type":"post","link":"https:\/\/adz.technology\/demarest\/ilegalidade-da-recente-instrucao-normativa-no-2-201-2024-que-restringe-a-dedutibilidade-dos-jcp\/","title":{"rendered":"Ilegalidade da recente Instru\u00e7\u00e3o Normativa n\u00ba 2.201\/2024, que restringe a dedutibilidade dos JCP"},"content":{"rendered":"\n\n                            <iframe allowfullscreen=\"\" scrolling=\"no\" class=\"fp-iframe\" style=\"border: 1px solid lightgray; width: 100%; height: 600px;\" src=\"https:\/\/heyzine.com\/flip-book\/b217f08fe5.html\"><\/iframe>\n                        \n\n\n\n<div style=\"height:50px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<p class=\"wp-block-paragraph\">A <strong>Instru\u00e7\u00e3o Normativa (IN) n\u00ba 2.201\/2024<\/strong>, publicada pela Receita Federal, modifica o tratamento tribut\u00e1rio aplic\u00e1vel aos <strong>juros sobre capital pr\u00f3prio (JCP)<\/strong> e \u00e0s perdas no recebimento de cr\u00e9ditos pelas institui\u00e7\u00f5es financeiras. As mudan\u00e7as restringem a dedu\u00e7\u00e3o dos JCP apenas a certas contas do patrim\u00f4nio l\u00edquido, como capital social integralizado, reservas de capital, reserva de lucros, e lucros ou preju\u00edzos acumulados, excluindo certas varia\u00e7\u00f5es cont\u00e1beis e atos societ\u00e1rios entre partes dependentes sem efetivo ingresso de ativos.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">A <strong>equipe tribut\u00e1ria do William Freire Advogados<\/strong> Associados est\u00e1 \u00e0 disposi\u00e7\u00e3o para esclarecer d\u00favidas sobre o assunto.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Por <strong>Rodrigo Pires<\/strong> e<strong> Agata Silva<\/strong><\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<div data-wp-interactive=\"core\/file\" class=\"wp-block-file\"><object data-wp-bind--hidden=\"!state.hasPdfPreview\" hidden class=\"wp-block-file__embed\" data=\"https:\/\/adz.technology\/demarest\/wp-content\/uploads\/2024\/08\/Instrucao-Normativa-2201-2024-2.pdf\" type=\"application\/pdf\" style=\"width:100%;height:600px\" aria-label=\"Incorporado de Incorporado de Clique para o download da revista em formato PDF..\"><\/object><a id=\"wp-block-file--media-15d2f63b-d042-4487-8bc3-203340709a6e\" href=\"https:\/\/adz.technology\/demarest\/wp-content\/uploads\/2024\/08\/Instrucao-Normativa-2201-2024-2.pdf\">Clique para o download da revista em formato PDF<\/a><a href=\"https:\/\/adz.technology\/demarest\/wp-content\/uploads\/2024\/08\/Instrucao-Normativa-2201-2024-2.pdf\" class=\"wp-block-file__button\" download aria-describedby=\"wp-block-file--media-15d2f63b-d042-4487-8bc3-203340709a6e\">Baixar<\/a><\/div>\n","protected":false},"excerpt":{"rendered":"<p>A Instru\u00e7\u00e3o Normativa (IN) n\u00ba 2.201\/2024, publicada pela Receita Federal, modifica o tratamento tribut\u00e1rio aplic\u00e1vel aos juros sobre capital pr\u00f3prio (JCP) e \u00e0s perdas no recebimento de cr\u00e9ditos pelas institui\u00e7\u00f5es financeiras. As mudan\u00e7as restringem a dedu\u00e7\u00e3o dos JCP apenas a certas contas do patrim\u00f4nio l\u00edquido, como capital social integralizado, reservas de capital, reserva de lucros, [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":26395,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[36,138],"tags":[],"class_list":["post-26389","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-artigos","category-belo-horizonte"],"acf":[],"_links":{"self":[{"href":"https:\/\/adz.technology\/demarest\/wp-json\/wp\/v2\/posts\/26389","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/adz.technology\/demarest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/adz.technology\/demarest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/adz.technology\/demarest\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/adz.technology\/demarest\/wp-json\/wp\/v2\/comments?post=26389"}],"version-history":[{"count":1,"href":"https:\/\/adz.technology\/demarest\/wp-json\/wp\/v2\/posts\/26389\/revisions"}],"predecessor-version":[{"id":172497,"href":"https:\/\/adz.technology\/demarest\/wp-json\/wp\/v2\/posts\/26389\/revisions\/172497"}],"wp:attachment":[{"href":"https:\/\/adz.technology\/demarest\/wp-json\/wp\/v2\/media?parent=26389"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/adz.technology\/demarest\/wp-json\/wp\/v2\/categories?post=26389"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/adz.technology\/demarest\/wp-json\/wp\/v2\/tags?post=26389"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}