{"id":1920,"date":"2022-01-06T17:28:50","date_gmt":"2022-01-06T20:28:50","guid":{"rendered":"http:\/\/blog.bfsadvocacia.com.br\/?p=1920"},"modified":"2022-01-06T17:28:58","modified_gmt":"2022-01-06T20:28:58","slug":"presidente-edita-mp-que-reduz-a-zero-a-aliquota-do-irrf-sobre-arrendamento-de-aeronaves","status":"publish","type":"post","link":"https:\/\/blog.bfsadvocacia.com.br\/index.php\/2022\/01\/06\/presidente-edita-mp-que-reduz-a-zero-a-aliquota-do-irrf-sobre-arrendamento-de-aeronaves\/","title":{"rendered":"Presidente edita MP que reduz a zero a al\u00edquota do IRRF sobre arrendamento de aeronaves"},"content":{"rendered":"\n

O Presidente da Rep\u00fablica, Jair Bolsonaro, editou\u00a0Medida Provis\u00f3ria<\/a>\u00a0que reduz a zero a al\u00edquota do Imposto de Renda Retido na Fonte (IRRF), na hip\u00f3tese de pagamento, cr\u00e9dito, entrega, emprego ou remessa, por fonte situada no Pa\u00eds, a pessoa jur\u00eddica domiciliada no exterior, a t\u00edtulo de contrapresta\u00e7\u00e3o de contrato de arrendamento mercantil de aeronave ou de motores destinados a aeronaves, celebrado por empresa de transporte a\u00e9reo p\u00fablico regular, de passageiros ou cargas, nos anos de 2022 e 2023.<\/p>\n\n\n\n

A MP tamb\u00e9m restabelece gradualmente ao longo dos anos de 2024 a 2026 as referidas al\u00edquotas. Assim, para as opera\u00e7\u00f5es de leasing <\/em>de aeronave, as novas al\u00edquotas seriam de 1% em 2024; 2% em 2025; e 3% em 2026.<\/p>\n\n\n\n

A medida representa ren\u00fancia fiscal total de R$ 374 milh\u00f5es para 2022; R$ 382 milh\u00f5es para 2023; R$ 378 milh\u00f5es para 2024; R$ 371 milh\u00f5es para 2025; e R$ 158 milh\u00f5es para 2026, que ser\u00e1 compensada com o aumento de arrecada\u00e7\u00e3o de receitas tribut\u00e1rias decorrente da medida de revoga\u00e7\u00e3o da tributa\u00e7\u00e3o especial da Contribui\u00e7\u00e3o para o PIS\/Pasep, da Cofins, da Contribui\u00e7\u00e3o para o PIS\/Pasep-Importa\u00e7\u00e3o e da Cofins-Importa\u00e7\u00e3o relativa \u00e0 nafta e a outros produtos destinados a centrais petroqu\u00edmicas no chamado Regime Especial da Ind\u00fastria Qu\u00edmica (REIQ).<\/p>\n\n\n\n

A al\u00edquota atualmente praticada, de 15% desde 2021, tem efeitos negativos sobre as opera\u00e7\u00f5es de turismo, gerando aumento de custos e dificultando a recupera\u00e7\u00e3o do setor no cen\u00e1rio da pandemia.  Uma vez que provoca o encarecimento de viagens, diminui a demanda e retrai o consumo.<\/p>\n\n\n\n

A nova legisla\u00e7\u00e3o tribut\u00e1ria pretende trazer importante ganho para o setor a\u00e9reo nacional, que deve se refletir na diminui\u00e7\u00e3o dos custos e, portanto, no pre\u00e7o das tarifas a\u00e9reas.<\/p>\n\n\n\n

Secretaria-Geral Presid\u00eancia da Rep\u00fablica 03.01.2021<\/p>\n","protected":false},"excerpt":{"rendered":"

Redu\u00e7\u00e3o vale para os anos de 2022 e 2023<\/p>\n","protected":false},"author":1,"featured_media":1921,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":"","jetpack_publicize_message":"","jetpack_is_tweetstorm":false,"jetpack_publicize_feature_enabled":true,"jetpack_social_post_already_shared":false,"jetpack_social_options":{"image_generator_settings":{"template":"highway","enabled":false}}},"categories":[11,28],"tags":[1502,1503,843,1500,330,1498,1499,1444],"jetpack_publicize_connections":[],"jetpack_featured_media_url":"https:\/\/i0.wp.com\/blog.bfsadvocacia.com.br\/wp-content\/uploads\/2022\/01\/aircraft-jet-landing-cloud-46148.jpeg?fit=1733%2C1300&ssl=1","featured_image_urls":{"full":["https:\/\/i0.wp.com\/blog.bfsadvocacia.com.br\/wp-content\/uploads\/2022\/01\/aircraft-jet-landing-cloud-46148.jpeg?fit=1733%2C1300&ssl=1",1733,1300,false],"thumbnail":["https:\/\/i0.wp.com\/blog.bfsadvocacia.com.br\/wp-content\/uploads\/2022\/01\/aircraft-jet-landing-cloud-46148.jpeg?resize=150%2C150&ssl=1",150,150,true],"medium":["https:\/\/i0.wp.com\/blog.bfsadvocacia.com.br\/wp-content\/uploads\/2022\/01\/aircraft-jet-landing-cloud-46148.jpeg?fit=300%2C225&ssl=1",300,225,true],"medium_large":["https:\/\/i0.wp.com\/blog.bfsadvocacia.com.br\/wp-content\/uploads\/2022\/01\/aircraft-jet-landing-cloud-46148.jpeg?fit=640%2C480&ssl=1",640,480,true],"large":["https:\/\/i0.wp.com\/blog.bfsadvocacia.com.br\/wp-content\/uploads\/2022\/01\/aircraft-jet-landing-cloud-46148.jpeg?fit=640%2C480&ssl=1",640,480,true],"1536x1536":["https:\/\/i0.wp.com\/blog.bfsadvocacia.com.br\/wp-content\/uploads\/2022\/01\/aircraft-jet-landing-cloud-46148.jpeg?fit=1536%2C1152&ssl=1",1536,1152,true],"2048x2048":["https:\/\/i0.wp.com\/blog.bfsadvocacia.com.br\/wp-content\/uploads\/2022\/01\/aircraft-jet-landing-cloud-46148.jpeg?fit=1733%2C1300&ssl=1",1733,1300,true],"covernews-slider-full":["https:\/\/i0.wp.com\/blog.bfsadvocacia.com.br\/wp-content\/uploads\/2022\/01\/aircraft-jet-landing-cloud-46148.jpeg?resize=1077%2C715&ssl=1",1077,715,true],"covernews-slider-center":["https:\/\/i0.wp.com\/blog.bfsadvocacia.com.br\/wp-content\/uploads\/2022\/01\/aircraft-jet-landing-cloud-46148.jpeg?resize=522%2C500&ssl=1",522,500,true],"covernews-featured":["https:\/\/i0.wp.com\/blog.bfsadvocacia.com.br\/wp-content\/uploads\/2022\/01\/aircraft-jet-landing-cloud-46148.jpeg?fit=1024%2C768&ssl=1",1024,768,true],"covernews-medium":["https:\/\/i0.wp.com\/blog.bfsadvocacia.com.br\/wp-content\/uploads\/2022\/01\/aircraft-jet-landing-cloud-46148.jpeg?resize=540%2C285&ssl=1",540,285,true],"covernews-medium-square":["https:\/\/i0.wp.com\/blog.bfsadvocacia.com.br\/wp-content\/uploads\/2022\/01\/aircraft-jet-landing-cloud-46148.jpeg?resize=375%2C250&ssl=1",375,250,true]},"author_info":{"display_name":"bfsadvocacia","author_link":"https:\/\/blog.bfsadvocacia.com.br\/index.php\/author\/bfsadvocacia\/"},"category_info":"advogado sp<\/a> atualidades jur\u00eddicas<\/a>","tag_info":"atualidades jur\u00eddicas","comment_count":"0","amp_enabled":true,"_links":{"self":[{"href":"https:\/\/blog.bfsadvocacia.com.br\/index.php\/wp-json\/wp\/v2\/posts\/1920"}],"collection":[{"href":"https:\/\/blog.bfsadvocacia.com.br\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/blog.bfsadvocacia.com.br\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/blog.bfsadvocacia.com.br\/index.php\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/blog.bfsadvocacia.com.br\/index.php\/wp-json\/wp\/v2\/comments?post=1920"}],"version-history":[{"count":1,"href":"https:\/\/blog.bfsadvocacia.com.br\/index.php\/wp-json\/wp\/v2\/posts\/1920\/revisions"}],"predecessor-version":[{"id":1922,"href":"https:\/\/blog.bfsadvocacia.com.br\/index.php\/wp-json\/wp\/v2\/posts\/1920\/revisions\/1922"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/blog.bfsadvocacia.com.br\/index.php\/wp-json\/wp\/v2\/media\/1921"}],"wp:attachment":[{"href":"https:\/\/blog.bfsadvocacia.com.br\/index.php\/wp-json\/wp\/v2\/media?parent=1920"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/blog.bfsadvocacia.com.br\/index.php\/wp-json\/wp\/v2\/categories?post=1920"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/blog.bfsadvocacia.com.br\/index.php\/wp-json\/wp\/v2\/tags?post=1920"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}