{"id":5436,"date":"2023-03-20T14:45:37","date_gmt":"2023-03-20T17:45:37","guid":{"rendered":"https:\/\/sindifisconacional-rj.org.br\/?p=5436"},"modified":"2023-03-20T14:45:37","modified_gmt":"2023-03-20T17:45:37","slug":"decisao-do-stf-sobre-pensao-alimenticia-permite-retificar-ir-de-2018-a-2022","status":"publish","type":"post","link":"https:\/\/alicomunicacao.com.br\/sindifiscorj\/decisao-do-stf-sobre-pensao-alimenticia-permite-retificar-ir-de-2018-a-2022\/","title":{"rendered":"Decis\u00e3o do STF sobre pens\u00e3o aliment\u00edcia permite retificar IR de 2018 a 2022"},"content":{"rendered":"<p>Uma decis\u00e3o do Supremo Tribunal Federal (STF), no julgamento da A\u00e7\u00e3o Direta de Inconstitucionalidade (Adin) n\u00b0 5.422, publicada em 23 de agosto de 2022, relativa \u00e0 pens\u00e3o aliment\u00edcia, tem efeito retroativo e permite a retifica\u00e7\u00e3o das Declara\u00e7\u00f5es de Imposto de Renda de 2018 a 2022.<\/p>\n<p><strong>Do que trata<\/strong> \u2013 No referido julgamento, o STF entendeu que o rendimento recebido a t\u00edtulo de pens\u00e3o aliment\u00edcia n\u00e3o est\u00e1 sujeito ao recolhimento mensal obrigat\u00f3rio (carn\u00ea-le\u00e3o), nem \u00e0 tributa\u00e7\u00e3o na Declara\u00e7\u00e3o de Ajuste Anual.<\/p>\n<p>A decis\u00e3o do Supremo foi baseada no disposto no \u00a7 2\u00ba do art. 102 da Constitui\u00e7\u00e3o Federal e no inciso V, caput, do art. 19 e art. 19-A, caput, da Lei n\u00ba 10.522, de 19\/7\/2002.<\/p>\n<p><strong>Retifica\u00e7\u00e3o<\/strong> \u2013 Assim sendo, quem apresentou declara\u00e7\u00e3o, de 2018 a 2022, incluindo o valor da pens\u00e3o aliment\u00edcia como rendimento tribut\u00e1vel, pode retificar a declara\u00e7\u00e3o e fazer o acerto.<\/p>\n<p>Na declara\u00e7\u00e3o retificadora, o valor de pens\u00e3o aliment\u00edcia informado, originariamente, como rendimento tribut\u00e1vel, deve ser exclu\u00eddo e informado na Ficha \u201cRendimentos Isentos e N\u00e3o Tribut\u00e1veis\u201d.<\/p>\n<p>No programa IRPF 2023, j\u00e1 foi adicionado \u00e0 Ficha o item 28 (Pens\u00e3o Aliment\u00edcia), espec\u00edfico para esses Rendimentos. Entretanto, para as Declara\u00e7\u00f5es anteriores, no \u201cTipo de Rendimento\u201d deve ser selecionado o item \u201c26 \u2013 Outros\u201d, com especifica\u00e7\u00e3o da natureza do rendimento. As demais informa\u00e7\u00f5es sobre o imposto pago ou retido na fonte devem ser mantidas.<\/p>\n<p><strong>Foto: Canva<\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"<p>A decis\u00e3o do Supremo foi baseada no disposto no \u00a7 2\u00ba do art. 102 da Constitui\u00e7\u00e3o Federal e no inciso V, caput, do art. 19 e art. 19-A, caput, da Lei n\u00ba 10.522, de 19\/7\/2002.<\/p>\n","protected":false},"author":2,"featured_media":5437,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"kt_blocks_editor_width":"","footnotes":""},"categories":[97],"tags":[105,299],"class_list":["post-5436","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-destaque","tag-imposto-de-renda","tag-pensao-alimenticia"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.7 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Decis\u00e3o do STF sobre pens\u00e3o 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