{"id":1043259,"date":"2026-07-28T01:46:27","date_gmt":"2026-07-28T01:46:27","guid":{"rendered":"https:\/\/pbsa.com.br\/"},"modified":"2026-07-27T21:42:17","modified_gmt":"2026-07-27T21:42:17","slug":"revenda-de-veiculos-oportunidade-de-recuperar-tributos-pagos-indevidamente-nos-ultimos-cinco-anos","status":"publish","type":"post","link":"https:\/\/pbsa.com.br\/en\/revenda-de-veiculos-oportunidade-de-recuperar-tributos-pagos-indevidamente-nos-ultimos-cinco-anos\/","title":{"rendered":"Revenda de ve\u00edculos: oportunidade de recuperar tributos pagos indevidamente nos \u00faltimos cinco anos"},"content":{"rendered":"<p>{&#8220;main-title&#8221;:{&#8220;component&#8221;:&#8221;hc_title&#8221;,&#8221;id&#8221;:&#8221;main-title&#8221;,&#8221;title&#8221;:&#8221;&#8221;,&#8221;subtitle&#8221;:&#8221;&#8221;,&#8221;title_content&#8221;:{&#8220;component&#8221;:&#8221;hc_title_base&#8221;,&#8221;id&#8221;:&#8221;title-base&#8221;,&#8221;image&#8221;:&#8221;&#8221;,&#8221;breadcrumbs&#8221;:true,&#8221;light&#8221;:false,&#8221;alignment&#8221;:&#8221;&#8221;}},&#8221;section_5ZtkF&#8221;:{&#8220;component&#8221;:&#8221;hc_section&#8221;,&#8221;id&#8221;:&#8221;section_5ZtkF&#8221;,&#8221;section_width&#8221;:&#8221;&#8221;,&#8221;animation&#8221;:&#8221;&#8221;,&#8221;animation_time&#8221;:&#8221;&#8221;,&#8221;timeline_animation&#8221;:&#8221;&#8221;,&#8221;timeline_delay&#8221;:&#8221;&#8221;,&#8221;timeline_order&#8221;:&#8221;&#8221;,&#8221;vertical_row&#8221;:&#8221;&#8221;,&#8221;css_classes&#8221;:&#8221;&#8221;,&#8221;custom_css_classes&#8221;:&#8221;&#8221;,&#8221;custom_css_styles&#8221;:&#8221;&#8221;,&#8221;section_content&#8221;:[{&#8220;component&#8221;:&#8221;hc_column&#8221;,&#8221;id&#8221;:&#8221;column_I2OVM&#8221;,&#8221;column_width&#8221;:&#8221;col-md-12&#8243;,&#8221;animation&#8221;:&#8221;&#8221;,&#8221;animation_time&#8221;:&#8221;&#8221;,&#8221;timeline_animation&#8221;:&#8221;&#8221;,&#8221;timeline_delay&#8221;:&#8221;&#8221;,&#8221;timeline_order&#8221;:&#8221;&#8221;,&#8221;css_classes&#8221;:&#8221;&#8221;,&#8221;custom_css_classes&#8221;:&#8221;&#8221;,&#8221;custom_css_styles&#8221;:&#8221;&#8221;,&#8221;main_content&#8221;:[{&#8220;component&#8221;:&#8221;hc_image&#8221;,&#8221;id&#8221;:&#8221;zcRRU&#8221;,&#8221;css_classes&#8221;:&#8221;&#8221;,&#8221;custom_css_classes&#8221;:&#8221;&#8221;,&#8221;custom_css_styles&#8221;:&#8221;&#8221;,&#8221;image&#8221;:&#8221;https:\/\/pbsa.com.br\/wp-content\/uploads\/2026\/07\/Foto-Newsletter-Revenda-Carro.webp|529|794|1043260&#8243;,&#8221;alt&#8221;:&#8221;&#8221;,&#8221;thumb_size&#8221;:&#8221;large&#8221;}]},{&#8220;component&#8221;:&#8221;hc_column&#8221;,&#8221;id&#8221;:&#8221;column_S50IU&#8221;,&#8221;column_width&#8221;:&#8221;col-md-12&#8243;,&#8221;animation&#8221;:&#8221;&#8221;,&#8221;animation_time&#8221;:&#8221;&#8221;,&#8221;timeline_animation&#8221;:&#8221;&#8221;,&#8221;timeline_delay&#8221;:&#8221;&#8221;,&#8221;timeline_order&#8221;:&#8221;&#8221;,&#8221;css_classes&#8221;:&#8221;&#8221;,&#8221;custom_css_classes&#8221;:&#8221;&#8221;,&#8221;custom_css_styles&#8221;:&#8221;&#8221;,&#8221;main_content&#8221;:[{&#8220;component&#8221;:&#8221;hc_space&#8221;,&#8221;id&#8221;:&#8221;VD9eH&#8221;,&#8221;css_classes&#8221;:&#8221;&#8221;,&#8221;custom_css_classes&#8221;:&#8221;&#8221;,&#8221;custom_css_styles&#8221;:&#8221;&#8221;,&#8221;size&#8221;:&#8221;space-sm&#8221;,&#8221;height&#8221;:&#8221;&#8221;}]},{&#8220;component&#8221;:&#8221;hc_column&#8221;,&#8221;id&#8221;:&#8221;column_60EZz&#8221;,&#8221;column_width&#8221;:&#8221;col-md-12&#8243;,&#8221;animation&#8221;:&#8221;&#8221;,&#8221;animation_time&#8221;:&#8221;&#8221;,&#8221;timeline_animation&#8221;:&#8221;&#8221;,&#8221;timeline_delay&#8221;:&#8221;&#8221;,&#8221;timeline_order&#8221;:&#8221;&#8221;,&#8221;css_classes&#8221;:&#8221;&#8221;,&#8221;custom_css_classes&#8221;:&#8221;&#8221;,&#8221;custom_css_styles&#8221;:&#8221;&#8221;,&#8221;main_content&#8221;:[{&#8220;component&#8221;:&#8221;hc_pt_post_informations&#8221;,&#8221;id&#8221;:&#8221;Hm3o2&#8243;,&#8221;css_classes&#8221;:&#8221;&#8221;,&#8221;custom_css_classes&#8221;:&#8221;&#8221;,&#8221;custom_css_styles&#8221;:&#8221;&#8221;,&#8221;post_type_slug&#8221;:&#8221;&#8221;,&#8221;position&#8221;:&#8221;align-left&#8221;,&#8221;date&#8221;:true,&#8221;categories&#8221;:true,&#8221;author&#8221;:false}]},{&#8220;component&#8221;:&#8221;hc_column&#8221;,&#8221;id&#8221;:&#8221;column_6cQwH&#8221;,&#8221;column_width&#8221;:&#8221;col-md-12&#8243;,&#8221;animation&#8221;:&#8221;&#8221;,&#8221;animation_time&#8221;:&#8221;&#8221;,&#8221;timeline_animation&#8221;:&#8221;&#8221;,&#8221;timeline_delay&#8221;:&#8221;&#8221;,&#8221;timeline_order&#8221;:&#8221;&#8221;,&#8221;css_classes&#8221;:&#8221;no-margin &#8220;,&#8221;custom_css_classes&#8221;:&#8221;&#8221;,&#8221;custom_css_styles&#8221;:&#8221;&#8221;,&#8221;main_content&#8221;:[{&#8220;component&#8221;:&#8221;hc_text_block&#8221;,&#8221;id&#8221;:&#8221;Z3aNa&#8221;,&#8221;css_classes&#8221;:&#8221;&#8221;,&#8221;custom_css_classes&#8221;:&#8221;&#8221;,&#8221;custom_css_styles&#8221;:&#8221;&#8221;,&#8221;content&#8221;:&#8221;Muitas revendas de ve\u00edculos automotores enquadradas no Lucro Presumido, v\u00eam recolhendo IRPJ e CSLL utilizando percentuais excessivamente superiores aos efetivamente devidos. Isto porque, o cen\u00e1rio decorre de uma estrita interpreta\u00e7\u00e3o adotada pela Receita Federal do Brasil, que vem sendo afastada pelo Superior Tribunal de Justi\u00e7a (STJ), cedendo espa\u00e7o para discuss\u00e3o e consequentemente para a redu\u00e7\u00e3o da carga tribut\u00e1ria, tanto para eventual recupera\u00e7\u00e3o de valores pagos nos \u00faltimos cinco anos, quanto para futuras exig\u00eancias excessivas.&#8221;},{&#8220;component&#8221;:&#8221;hc_text_block&#8221;,&#8221;id&#8221;:&#8221;iZJpu&#8221;,&#8221;css_classes&#8221;:&#8221;&#8221;,&#8221;custom_css_classes&#8221;:&#8221;&#8221;,&#8221;custom_css_styles&#8221;:&#8221;&#8221;,&#8221;content&#8221;:&#8221;Nesse sentido, a Lei n\u00ba 9.716\/98 permite que empresas com atividade de compra e venda de automotores tratem, para fins fiscais, a venda de ve\u00edculos usados como se fosse uma opera\u00e7\u00e3o consignada. A ideia era simples e favor\u00e1vel ao contribuinte: tributar apenas a diferen\u00e7a entre o valor de compra e o de revenda do ve\u00edculo, evitando bitributa\u00e7\u00e3o.&#8221;},{&#8220;component&#8221;:&#8221;hc_text_block&#8221;,&#8221;id&#8221;:&#8221;mhBP4&#8243;,&#8221;css_classes&#8221;:&#8221;&#8221;,&#8221;custom_css_classes&#8221;:&#8221;&#8221;,&#8221;custom_css_styles&#8221;:&#8221;&#8221;,&#8221;content&#8221;:&#8221;O problema \u00e9 a leitura que a Receita Federal deu a esse mecanismo. A partir da interpreta\u00e7\u00e3o unilateral da lei, passou-se a exigir que essas empresas aplicassem o percentual de presun\u00e7\u00e3o de 32% sobre a receita bruta, ou seja, o mesmo \u00edndice usado para empresas prestadoras de servi\u00e7o. Na pr\u00e1tica, houve a equipara\u00e7\u00e3o de revenda de ve\u00edculos a presta\u00e7\u00e3o de servi\u00e7o.&#8221;},{&#8220;component&#8221;:&#8221;hc_text_block&#8221;,&#8221;id&#8221;:&#8221;dEnP2&#8243;,&#8221;css_classes&#8221;:&#8221;&#8221;,&#8221;custom_css_classes&#8221;:&#8221;&#8221;,&#8221;custom_css_styles&#8221;:&#8221;&#8221;,&#8221;content&#8221;:&#8221;O entendimento recente do STJ \u00e9 firme em sentido contr\u00e1rio. Conforme reiterado pela Corte Superior atrav\u00e9s do AgInt no AREsp 2973197 \/ SC e AREsp 3169515 \/ RS, a autoriza\u00e7\u00e3o legal para equiparar a venda de ve\u00edculos usados \u00e0 consigna\u00e7\u00e3o, \u00e9 uma t\u00e9cnica de apura\u00e7\u00e3o da base de c\u00e1lculo, e n\u00e3o uma reclassifica\u00e7\u00e3o da atividade econ\u00f4mica. Comprar um autom\u00f3vel para revender, ou receber um ve\u00edculo como parte do pagamento de outro, continua sendo compra e venda mercantil, n\u00e3o presta\u00e7\u00e3o de servi\u00e7o.&#8221;},{&#8220;component&#8221;:&#8221;hc_text_block&#8221;,&#8221;id&#8221;:&#8221;z5MAG&#8221;,&#8221;css_classes&#8221;:&#8221;&#8221;,&#8221;custom_css_classes&#8221;:&#8221;&#8221;,&#8221;custom_css_styles&#8221;:&#8221;&#8221;,&#8221;content&#8221;:&#8221;Na pr\u00e1tica, isso significa aplicar os percentuais de presun\u00e7\u00e3o pr\u00f3prios do com\u00e9rcio, previstos: 8% para o IRPJ e 12% para a CSLL. Assim, n\u00e3o se aplicando os 32% historicamente exigidos.&#8221;},{&#8220;component&#8221;:&#8221;hc_text_block&#8221;,&#8221;id&#8221;:&#8221;OKArb&#8221;,&#8221;css_classes&#8221;:&#8221;&#8221;,&#8221;custom_css_classes&#8221;:&#8221;&#8221;,&#8221;custom_css_styles&#8221;:&#8221;&#8221;,&#8221;content&#8221;:&#8221;Al\u00e9m disso, o Tribunal Regional Federal da 4\u00aa Regi\u00e3o, tribunal com compet\u00eancia sobre Rio Grande do Sul, Santa Catarina e Paran\u00e1, j\u00e1 entende no mesmo sentido, em diversos julgados, mantendo a posi\u00e7\u00e3o do Superior Tribunal de Justi\u00e7a.&#8221;},{&#8220;component&#8221;:&#8221;hc_text_block&#8221;,&#8221;id&#8221;:&#8221;0XRsZ&#8221;,&#8221;css_classes&#8221;:&#8221;&#8221;,&#8221;custom_css_classes&#8221;:&#8221;&#8221;,&#8221;custom_css_styles&#8221;:&#8221;&#8221;,&#8221;content&#8221;:&#8221;N\u00e3o obstante, tratando-se da diferen\u00e7a causada pelo entendimento firmado, entre 32% (para prestadores de servi\u00e7o) anteriormente aplicado, e 8% e 12% (para com\u00e9rcio) reconhecido como o exig\u00edvel, o resultado pr\u00e1tico n\u00e3o representa mera sutileza.&#8221;},{&#8220;component&#8221;:&#8221;hc_text_block&#8221;,&#8221;id&#8221;:&#8221;iVtcl&#8221;,&#8221;css_classes&#8221;:&#8221;&#8221;,&#8221;custom_css_classes&#8221;:&#8221;&#8221;,&#8221;custom_css_styles&#8221;:&#8221;&#8221;,&#8221;content&#8221;:&#8221;Dependendo da estrutura de custos e margem da empresa revendedora de ve\u00edculos, a corre\u00e7\u00e3o da al\u00edquota pode representar uma redu\u00e7\u00e3o de at\u00e9 75% na carga tribut\u00e1ria de IRPJ, e 63% na de CSLL. Para empresas com giro relevante, isso costuma significar uma grande recupera\u00e7\u00e3o de valores pagos indevidamente nos \u00faltimos cinco anos, nos termos do art. 168 do C\u00f3digo Tribut\u00e1rio Nacional, al\u00e9m de redu\u00e7\u00e3o da tributa\u00e7\u00e3o corrente futura.&#8221;},{&#8220;component&#8221;:&#8221;hc_text_block&#8221;,&#8221;id&#8221;:&#8221;JKwF9&#8243;,&#8221;css_classes&#8221;:&#8221;&#8221;,&#8221;custom_css_classes&#8221;:&#8221;&#8221;,&#8221;custom_css_styles&#8221;:&#8221;&#8221;,&#8221;content&#8221;:&#8221;Como o Fisco segue exigindo 32% por meio de atos infralegais, apesar do entendimento adotado pelo STJ, o recado subentendido \u00e9 claro: Caso haja interesse em restituir os valores pagos a maior, e  apurar em conformidade com a al\u00edquota proposta para os optantes pelo Lucro Presumido do setor comerci\u00e1rio, a via segura para garantir o direito \u00e9 atrav\u00e9s da judicializa\u00e7\u00e3o, que permite tanto afastar a exig\u00eancia futura e certa, quanto discutir a compensa\u00e7\u00e3o ou restitui\u00e7\u00e3o dos valores recolhidos a maior no per\u00edodo n\u00e3o prescrito quinquenalmente, ou seja, nos \u00faltimos cinco anos.&#8221;},{&#8220;component&#8221;:&#8221;hc_text_block&#8221;,&#8221;id&#8221;:&#8221;HKu4U&#8221;,&#8221;css_classes&#8221;:&#8221;&#8221;,&#8221;custom_css_classes&#8221;:&#8221;&#8221;,&#8221;custom_css_styles&#8221;:&#8221;&#8221;,&#8221;content&#8221;:&#8221;Se a sua empresa atua no ramo de compra e venda de ve\u00edculos usados e opta pelo regime tribut\u00e1rio acima indicado, vale revisar se a atividade est\u00e1 sendo enquadrada como consigna\u00e7\u00e3o (Lei n\u00ba 9.716\/98) ou n\u00e3o e qual percentual vem sendo aplicado, bem como analisar o hist\u00f3rico de recolhimentos de IRPJ e CSLL dos \u00faltimos cinco anos, para dimensionar o potencial de recupera\u00e7\u00e3o poss\u00edvel.&#8221;},{&#8220;component&#8221;:&#8221;hc_text_block&#8221;,&#8221;id&#8221;:&#8221;vKu6z&#8221;,&#8221;css_classes&#8221;:&#8221;&#8221;,&#8221;custom_css_classes&#8221;:&#8221;&#8221;,&#8221;custom_css_styles&#8221;:&#8221;&#8221;,&#8221;content&#8221;:&#8221;Sem a ado\u00e7\u00e3o de um estudo tribut\u00e1rio individual e especializado, envolvendo medidas judiciais e administrativas cab\u00edveis, em conson\u00e2ncia com uma contabilidade fortificada, a economia tribut\u00e1ria pretendida passa a ser, em verdade, um alto risco de autua\u00e7\u00e3o fiscal.&#8221;},{&#8220;component&#8221;:&#8221;hc_text_block&#8221;,&#8221;id&#8221;:&#8221;5ddK4&#8243;,&#8221;css_classes&#8221;:&#8221;&#8221;,&#8221;custom_css_classes&#8221;:&#8221;&#8221;,&#8221;custom_css_styles&#8221;:&#8221;&#8221;,&#8221;content&#8221;:&#8221;Cada empresa possui uma realidade tribut\u00e1ria distinta. Por isso, antes de qualquer altera\u00e7\u00e3o na forma de apura\u00e7\u00e3o dos tributos, recomenda-se a realiza\u00e7\u00e3o de um diagn\u00f3stico jur\u00eddico e cont\u00e1bil individualizado. A equipe tribut\u00e1ria do Paulo &#038; Bachtold Sociedade de Advogados, acompanha esse tema de forma permanente e pode avaliar a viabilidade de redu\u00e7\u00e3o da carga tribut\u00e1ria e recupera\u00e7\u00e3o de cr\u00e9ditos conforme as particularidades de cada opera\u00e7\u00e3o.&#8221;},{&#8220;component&#8221;:&#8221;hc_text_block&#8221;,&#8221;id&#8221;:&#8221;17BQe&#8221;,&#8221;css_classes&#8221;:&#8221;&#8221;,&#8221;custom_css_classes&#8221;:&#8221;&#8221;,&#8221;custom_css_styles&#8221;:&#8221;&#8221;,&#8221;content&#8221;:&#8221;Artigo de autoria de <b>Joan Mandel Cardoso<\/b>, integrante da equipe de Direito Tribut\u00e1rio do Paulo &#038; Bachtold Sociedade de Advogados.&#8221;}]},{&#8220;component&#8221;:&#8221;hc_column&#8221;,&#8221;id&#8221;:&#8221;column_WIvqE&#8221;,&#8221;column_width&#8221;:&#8221;col-md-12&#8243;,&#8221;animation&#8221;:&#8221;&#8221;,&#8221;animation_time&#8221;:&#8221;&#8221;,&#8221;timeline_animation&#8221;:&#8221;&#8221;,&#8221;timeline_delay&#8221;:&#8221;&#8221;,&#8221;timeline_order&#8221;:&#8221;&#8221;,&#8221;css_classes&#8221;:&#8221;&#8221;,&#8221;custom_css_classes&#8221;:&#8221;&#8221;,&#8221;custom_css_styles&#8221;:&#8221;&#8221;,&#8221;main_content&#8221;:[{&#8220;component&#8221;:&#8221;hc_space&#8221;,&#8221;id&#8221;:&#8221;KP8kY&#8221;,&#8221;css_classes&#8221;:&#8221;&#8221;,&#8221;custom_css_classes&#8221;:&#8221;&#8221;,&#8221;custom_css_styles&#8221;:&#8221;&#8221;,&#8221;size&#8221;:&#8221;space-sm&#8221;,&#8221;height&#8221;:&#8221;&#8221;},{&#8220;component&#8221;:&#8221;hc_pt_post_informations&#8221;,&#8221;id&#8221;:&#8221;w6hjf&#8221;,&#8221;css_classes&#8221;:&#8221;&#8221;,&#8221;custom_css_classes&#8221;:&#8221;&#8221;,&#8221;custom_css_styles&#8221;:&#8221;&#8221;,&#8221;post_type_slug&#8221;:&#8221;&#8221;,&#8221;position&#8221;:&#8221;align-left&#8221;,&#8221;date&#8221;:false,&#8221;categories&#8221;:false,&#8221;author&#8221;:true},{&#8220;component&#8221;:&#8221;hc_space&#8221;,&#8221;id&#8221;:&#8221;gT5Xl&#8221;,&#8221;css_classes&#8221;:&#8221;&#8221;,&#8221;custom_css_classes&#8221;:&#8221;&#8221;,&#8221;custom_css_styles&#8221;:&#8221;&#8221;,&#8221;size&#8221;:&#8221;space&#8221;,&#8221;height&#8221;:&#8221;&#8221;}]},{&#8220;component&#8221;:&#8221;hc_column&#8221;,&#8221;id&#8221;:&#8221;column_CPZ7N&#8221;,&#8221;column_width&#8221;:&#8221;col-md-6&#8243;,&#8221;animation&#8221;:&#8221;&#8221;,&#8221;animation_time&#8221;:&#8221;&#8221;,&#8221;timeline_animation&#8221;:&#8221;&#8221;,&#8221;timeline_delay&#8221;:&#8221;&#8221;,&#8221;timeline_order&#8221;:&#8221;&#8221;,&#8221;css_classes&#8221;:&#8221;&#8221;,&#8221;custom_css_classes&#8221;:&#8221;&#8221;,&#8221;custom_css_styles&#8221;:&#8221;&#8221;,&#8221;main_content&#8221;:[{&#8220;component&#8221;:&#8221;hc_social_share_buttons&#8221;,&#8221;id&#8221;:&#8221;o6DpD&#8221;,&#8221;css_classes&#8221;:&#8221;&#8221;,&#8221;custom_css_classes&#8221;:&#8221;&#8221;,&#8221;custom_css_styles&#8221;:&#8221;&#8221;,&#8221;style&#8221;:&#8221;icon-links-button&#8221;,&#8221;size&#8221;:&#8221;&#8221;,&#8221;alignment&#8221;:&#8221;&#8221;,&#8221;type&#8221;:&#8221;&#8221;,&#8221;social_colors&#8221;:false,&#8221;fb&#8221;:true,&#8221;fb_link&#8221;:&#8221;https:\/\/pbsa.com.br\/revenda-de-veiculos-oportunidade-de-recuperar-tributos-pagos-indevidamente-nos-ultimos-cinco-anos\/&#8221;,&#8221;tw&#8221;:true,&#8221;tw_link&#8221;:&#8221;https:\/\/pbsa.com.br\/revenda-de-veiculos-oportunidade-de-recuperar-tributos-pagos-indevidamente-nos-ultimos-cinco-anos\/&#8221;,&#8221;pi&#8221;:false,&#8221;pi_link&#8221;:&#8221;&#8221;,&#8221;li&#8221;:true,&#8221;li_link&#8221;:&#8221;https:\/\/pbsa.com.br\/revenda-de-veiculos-oportunidade-de-recuperar-tributos-pagos-indevidamente-nos-ultimos-cinco-anos\/&#8221;}]},{&#8220;component&#8221;:&#8221;hc_column&#8221;,&#8221;id&#8221;:&#8221;column_WO9WM&#8221;,&#8221;column_width&#8221;:&#8221;col-md-6&#8243;,&#8221;animation&#8221;:&#8221;&#8221;,&#8221;animation_time&#8221;:&#8221;&#8221;,&#8221;timeline_animation&#8221;:&#8221;&#8221;,&#8221;timeline_delay&#8221;:&#8221;&#8221;,&#8221;timeline_order&#8221;:&#8221;&#8221;,&#8221;css_classes&#8221;:&#8221;&#8221;,&#8221;custom_css_classes&#8221;:&#8221;&#8221;,&#8221;custom_css_styles&#8221;:&#8221;&#8221;,&#8221;main_content&#8221;:[{&#8220;component&#8221;:&#8221;hc_pt_navigation&#8221;,&#8221;id&#8221;:&#8221;k2nsR&#8221;,&#8221;css_classes&#8221;:&#8221;&#8221;,&#8221;custom_css_classes&#8221;:&#8221;&#8221;,&#8221;custom_css_styles&#8221;:&#8221;&#8221;,&#8221;post_type_slug&#8221;:&#8221;post&#8221;,&#8221;archive_link&#8221;:&#8221;&#8221;,&#8221;previous_text&#8221;:&#8221;Anterior&#8221;,&#8221;next_text&#8221;:&#8221;Pr\u00f3ximo&#8221;}]},{&#8220;component&#8221;:&#8221;hc_column&#8221;,&#8221;id&#8221;:&#8221;column_W0RUP&#8221;,&#8221;column_width&#8221;:&#8221;col-md-12&#8243;,&#8221;animation&#8221;:&#8221;&#8221;,&#8221;animation_time&#8221;:&#8221;&#8221;,&#8221;timeline_animation&#8221;:&#8221;&#8221;,&#8221;timeline_delay&#8221;:&#8221;&#8221;,&#8221;timeline_order&#8221;:&#8221;&#8221;,&#8221;css_classes&#8221;:&#8221;&#8221;,&#8221;custom_css_classes&#8221;:&#8221;&#8221;,&#8221;custom_css_styles&#8221;:&#8221;&#8221;,&#8221;main_content&#8221;:[]}],&#8221;section_settings&#8221;:{&#8220;component&#8221;:&#8221;hc_section_image&#8221;,&#8221;id&#8221;:&#8221;section-image&#8221;,&#8221;image&#8221;:&#8221;&#8221;,&#8221;full_screen&#8221;:false,&#8221;full_screen_height&#8221;:&#8221;&#8221;,&#8221;parallax&#8221;:false,&#8221;bleed&#8221;:&#8221;&#8221;,&#8221;ken_burn&#8221;:&#8221;&#8221;,&#8221;bg_pos&#8221;:&#8221;&#8221;}},&#8221;script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&#8220;,&#8221;custom_css_classes&#8221;:&#8221;&#8221;,&#8221;custom_css_styles&#8221;:&#8221;&#8221;,&#8221;main_content&#8221;:[{&#8220;component&#8221;:&#8221;hc_text_block&#8221;,&#8221;id&#8221;:&#8221;Z3aNa&#8221;,&#8221;css_classes&#8221;:&#8221;&#8221;,&#8221;custom_css_classes&#8221;:&#8221;&#8221;,&#8221;custom_css_styles&#8221;:&#8221;&#8221;,&#8221;content&#8221;:&#8221;Muitas revendas de ve\u00edculos automotores enquadradas no Lucro Presumido, v\u00eam recolhendo IRPJ e CSLL utilizando percentuais excessivamente superiores aos efetivamente devidos. Isto porque, o cen\u00e1rio decorre de uma estrita interpreta\u00e7\u00e3o adotada pela Receita Federal do Brasil, que vem sendo afastada pelo Superior Tribunal de Justi\u00e7a (STJ), cedendo espa\u00e7o para discuss\u00e3o e consequentemente para a redu\u00e7\u00e3o da carga tribut\u00e1ria, tanto para eventual recupera\u00e7\u00e3o de valores pagos nos \u00faltimos cinco anos, quanto para futuras exig\u00eancias excessivas.&#8221;},{&#8220;component&#8221;:&#8221;hc_text_block&#8221;,&#8221;id&#8221;:&#8221;iZJpu&#8221;,&#8221;css_classes&#8221;:&#8221;&#8221;,&#8221;custom_css_classes&#8221;:&#8221;&#8221;,&#8221;custom_css_styles&#8221;:&#8221;&#8221;,&#8221;content&#8221;:&#8221;Nesse sentido, a Lei n\u00ba 9.716\/98 permite que empresas com atividade de compra e venda de automotores tratem, para fins fiscais, a venda de ve\u00edculos usados como se fosse uma opera\u00e7\u00e3o consignada. A ideia era simples e favor\u00e1vel ao contribuinte: tributar apenas a diferen\u00e7a entre o valor de compra e o de revenda do ve\u00edculo, evitando bitributa\u00e7\u00e3o.&#8221;},{&#8220;component&#8221;:&#8221;hc_text_block&#8221;,&#8221;id&#8221;:&#8221;mhBP4&#8243;,&#8221;css_classes&#8221;:&#8221;&#8221;,&#8221;custom_css_classes&#8221;:&#8221;&#8221;,&#8221;custom_css_styles&#8221;:&#8221;&#8221;,&#8221;content&#8221;:&#8221;O problema \u00e9 a leitura que a Receita Federal deu a esse mecanismo. A partir da interpreta\u00e7\u00e3o unilateral da lei, passou-se a exigir que essas empresas aplicassem o percentual de presun\u00e7\u00e3o de 32% sobre a receita bruta, ou seja, o mesmo \u00edndice usado para empresas prestadoras de servi\u00e7o. Na pr\u00e1tica, houve a equipara\u00e7\u00e3o de revenda de ve\u00edculos a presta\u00e7\u00e3o de servi\u00e7o.&#8221;},{&#8220;component&#8221;:&#8221;hc_text_block&#8221;,&#8221;id&#8221;:&#8221;dEnP2&#8243;,&#8221;css_classes&#8221;:&#8221;&#8221;,&#8221;custom_css_classes&#8221;:&#8221;&#8221;,&#8221;custom_css_styles&#8221;:&#8221;&#8221;,&#8221;content&#8221;:&#8221;O entendimento recente do STJ \u00e9 firme em sentido contr\u00e1rio. Conforme reiterado pela Corte Superior atrav\u00e9s do AgInt no AREsp 2973197 \/ SC e AREsp 3169515 \/ RS, a autoriza\u00e7\u00e3o legal para equiparar a venda de ve\u00edculos usados \u00e0 consigna\u00e7\u00e3o, \u00e9 uma t\u00e9cnica de apura\u00e7\u00e3o da base de c\u00e1lculo, e n\u00e3o uma reclassifica\u00e7\u00e3o da atividade econ\u00f4mica. Comprar um autom\u00f3vel para revender, ou receber um ve\u00edculo como parte do pagamento de outro, continua sendo compra e venda mercantil, n\u00e3o presta\u00e7\u00e3o de servi\u00e7o.&#8221;},{&#8220;component&#8221;:&#8221;hc_text_block&#8221;,&#8221;id&#8221;:&#8221;z5MAG&#8221;,&#8221;css_classes&#8221;:&#8221;&#8221;,&#8221;custom_css_classes&#8221;:&#8221;&#8221;,&#8221;custom_css_styles&#8221;:&#8221;&#8221;,&#8221;content&#8221;:&#8221;Na pr\u00e1tica, isso significa aplicar os percentuais de presun\u00e7\u00e3o pr\u00f3prios do com\u00e9rcio, previstos: 8% para o IRPJ e 12% para a CSLL. Assim, n\u00e3o se aplicando os 32% historicamente exigidos.&#8221;},{&#8220;component&#8221;:&#8221;hc_text_block&#8221;,&#8221;id&#8221;:&#8221;OKArb&#8221;,&#8221;css_classes&#8221;:&#8221;&#8221;,&#8221;custom_css_classes&#8221;:&#8221;&#8221;,&#8221;custom_css_styles&#8221;:&#8221;&#8221;,&#8221;content&#8221;:&#8221;Al\u00e9m disso, o Tribunal Regional Federal da 4\u00aa Regi\u00e3o, tribunal com compet\u00eancia sobre Rio Grande do Sul, Santa Catarina e Paran\u00e1, j\u00e1 entende no mesmo sentido, em diversos julgados, mantendo a posi\u00e7\u00e3o do Superior Tribunal de Justi\u00e7a.&#8221;},{&#8220;component&#8221;:&#8221;hc_text_block&#8221;,&#8221;id&#8221;:&#8221;0XRsZ&#8221;,&#8221;css_classes&#8221;:&#8221;&#8221;,&#8221;custom_css_classes&#8221;:&#8221;&#8221;,&#8221;custom_css_styles&#8221;:&#8221;&#8221;,&#8221;content&#8221;:&#8221;N\u00e3o obstante, tratando-se da diferen\u00e7a causada pelo entendimento firmado, entre 32% (para prestadores de servi\u00e7o) anteriormente aplicado, e 8% e 12% (para com\u00e9rcio) reconhecido como o exig\u00edvel, o resultado pr\u00e1tico n\u00e3o representa mera sutileza.&#8221;},{&#8220;component&#8221;:&#8221;hc_text_block&#8221;,&#8221;id&#8221;:&#8221;iVtcl&#8221;,&#8221;css_classes&#8221;:&#8221;&#8221;,&#8221;custom_css_classes&#8221;:&#8221;&#8221;,&#8221;custom_css_styles&#8221;:&#8221;&#8221;,&#8221;content&#8221;:&#8221;Dependendo da estrutura de custos e margem da empresa revendedora de ve\u00edculos, a corre\u00e7\u00e3o da al\u00edquota pode representar uma redu\u00e7\u00e3o de at\u00e9 75% na carga tribut\u00e1ria de IRPJ, e 63% na de CSLL. Para empresas com giro relevante, isso costuma significar uma grande recupera\u00e7\u00e3o de valores pagos indevidamente nos \u00faltimos cinco anos, nos termos do art. 168 do C\u00f3digo Tribut\u00e1rio Nacional, al\u00e9m de redu\u00e7\u00e3o da tributa\u00e7\u00e3o corrente futura.&#8221;},{&#8220;component&#8221;:&#8221;hc_text_block&#8221;,&#8221;id&#8221;:&#8221;JKwF9&#8243;,&#8221;css_classes&#8221;:&#8221;&#8221;,&#8221;custom_css_classes&#8221;:&#8221;&#8221;,&#8221;custom_css_styles&#8221;:&#8221;&#8221;,&#8221;content&#8221;:&#8221;Como o Fisco segue exigindo 32% por meio de atos infralegais, apesar do entendimento adotado pelo STJ, o recado subentendido \u00e9 claro: Caso haja interesse em restituir os valores pagos a maior, e apurar em conformidade com a al\u00edquota proposta para os optantes pelo Lucro Presumido do setor comerci\u00e1rio, a via segura para garantir o direito \u00e9 atrav\u00e9s da judicializa\u00e7\u00e3o, que permite tanto afastar a exig\u00eancia futura e certa, quanto discutir a compensa\u00e7\u00e3o ou restitui\u00e7\u00e3o dos valores recolhidos a maior no per\u00edodo n\u00e3o prescrito quinquenalmente, ou seja, nos \u00faltimos cinco anos.&#8221;},{&#8220;component&#8221;:&#8221;hc_text_block&#8221;,&#8221;id&#8221;:&#8221;HKu4U&#8221;,&#8221;css_classes&#8221;:&#8221;&#8221;,&#8221;custom_css_classes&#8221;:&#8221;&#8221;,&#8221;custom_css_styles&#8221;:&#8221;&#8221;,&#8221;content&#8221;:&#8221;Se a sua empresa atua no ramo de compra e venda de ve\u00edculos usados e opta pelo regime tribut\u00e1rio acima indicado, vale revisar se a atividade est\u00e1 sendo enquadrada como consigna\u00e7\u00e3o (Lei n\u00ba 9.716\/98) ou n\u00e3o e qual percentual vem sendo aplicado, bem como analisar o hist\u00f3rico de recolhimentos de IRPJ e CSLL dos \u00faltimos cinco anos, para dimensionar o potencial de recupera\u00e7\u00e3o poss\u00edvel.&#8221;},{&#8220;component&#8221;:&#8221;hc_text_block&#8221;,&#8221;id&#8221;:&#8221;vKu6z&#8221;,&#8221;css_classes&#8221;:&#8221;&#8221;,&#8221;custom_css_classes&#8221;:&#8221;&#8221;,&#8221;custom_css_styles&#8221;:&#8221;&#8221;,&#8221;content&#8221;:&#8221;Sem a ado\u00e7\u00e3o de um estudo tribut\u00e1rio individual e especializado, envolvendo medidas judiciais e administrativas cab\u00edveis, em conson\u00e2ncia com uma contabilidade fortificada, a economia tribut\u00e1ria pretendida passa a ser, em verdade, um alto risco de autua\u00e7\u00e3o fiscal.&#8221;},{&#8220;component&#8221;:&#8221;hc_text_block&#8221;,&#8221;id&#8221;:&#8221;5ddK4&#8243;,&#8221;css_classes&#8221;:&#8221;&#8221;,&#8221;custom_css_classes&#8221;:&#8221;&#8221;,&#8221;custom_css_styles&#8221;:&#8221;&#8221;,&#8221;content&#8221;:&#8221;Cada empresa possui uma realidade tribut\u00e1ria distinta. Por isso, antes de qualquer altera\u00e7\u00e3o na forma de apura\u00e7\u00e3o dos tributos, recomenda-se a realiza\u00e7\u00e3o de um diagn\u00f3stico jur\u00eddico e cont\u00e1bil individualizado. A equipe tribut\u00e1ria do Paulo &#038; Bachtold Sociedade de Advogados, acompanha esse tema de forma permanente e pode avaliar a viabilidade de redu\u00e7\u00e3o da carga tribut\u00e1ria e recupera\u00e7\u00e3o de cr\u00e9ditos conforme as particularidades de cada opera\u00e7\u00e3o.&#8221;},{&#8220;component&#8221;:&#8221;hc_text_block&#8221;,&#8221;id&#8221;:&#8221;17BQe&#8221;,&#8221;css_classes&#8221;:&#8221;&#8221;,&#8221;custom_css_classes&#8221;:&#8221;&#8221;,&#8221;custom_css_styles&#8221;:&#8221;&#8221;,&#8221;content&#8221;:&#8221;Artigo de autoria de Joan Mandel Cardoso, integrante da equipe de Direito Tribut\u00e1rio do Paulo &#038; Bachtold Sociedade de Advogados.&#8221;}]},{&#8220;component&#8221;:&#8221;hc_column&#8221;,&#8221;id&#8221;:&#8221;column_WIvqE&#8221;,&#8221;column_width&#8221;:&#8221;col-md-12&#8243;,&#8221;animation&#8221;:&#8221;&#8221;,&#8221;animation_time&#8221;:&#8221;&#8221;,&#8221;timeline_animation&#8221;:&#8221;&#8221;,&#8221;timeline_delay&#8221;:&#8221;&#8221;,&#8221;timeline_order&#8221;:&#8221;&#8221;,&#8221;css_classes&#8221;:&#8221;&#8221;,&#8221;custom_css_classes&#8221;:&#8221;&#8221;,&#8221;custom_css_styles&#8221;:&#8221;&#8221;,&#8221;main_content&#8221;:[{&#8220;component&#8221;:&#8221;hc_space&#8221;,&#8221;id&#8221;:&#8221;KP8kY&#8221;,&#8221;css_classes&#8221;:&#8221;&#8221;,&#8221;custom_css_classes&#8221;:&#8221;&#8221;,&#8221;custom_css_styles&#8221;:&#8221;&#8221;,&#8221;size&#8221;:&#8221;space-sm&#8221;,&#8221;height&#8221;:&#8221;&#8221;},{&#8220;component&#8221;:&#8221;hc_pt_post_informations&#8221;,&#8221;id&#8221;:&#8221;w6hjf&#8221;,&#8221;css_classes&#8221;:&#8221;&#8221;,&#8221;custom_css_classes&#8221;:&#8221;&#8221;,&#8221;custom_css_styles&#8221;:&#8221;&#8221;,&#8221;post_type_slug&#8221;:&#8221;&#8221;,&#8221;position&#8221;:&#8221;align-left&#8221;,&#8221;date&#8221;:false,&#8221;categories&#8221;:false,&#8221;author&#8221;:true},{&#8220;component&#8221;:&#8221;hc_space&#8221;,&#8221;id&#8221;:&#8221;gT5Xl&#8221;,&#8221;css_classes&#8221;:&#8221;&#8221;,&#8221;custom_css_classes&#8221;:&#8221;&#8221;,&#8221;custom_css_styles&#8221;:&#8221;&#8221;,&#8221;size&#8221;:&#8221;space&#8221;,&#8221;height&#8221;:&#8221;&#8221;}]},{&#8220;component&#8221;:&#8221;hc_column&#8221;,&#8221;id&#8221;:&#8221;column_CPZ7N&#8221;,&#8221;column_width&#8221;:&#8221;col-md-6&#8243;,&#8221;animation&#8221;:&#8221;&#8221;,&#8221;animation_time&#8221;:&#8221;&#8221;,&#8221;timeline_animation&#8221;:&#8221;&#8221;,&#8221;timeline_delay&#8221;:&#8221;&#8221;,&#8221;timeline_order&#8221;:&#8221;&#8221;,&#8221;css_classes&#8221;:&#8221;&#8221;,&#8221;custom_css_classes&#8221;:&#8221;&#8221;,&#8221;custom_css_styles&#8221;:&#8221;&#8221;,&#8221;main_content&#8221;:[{&#8220;component&#8221;:&#8221;hc_social_share_buttons&#8221;,&#8221;id&#8221;:&#8221;o6DpD&#8221;,&#8221;css_classes&#8221;:&#8221;&#8221;,&#8221;custom_css_classes&#8221;:&#8221;&#8221;,&#8221;custom_css_styles&#8221;:&#8221;&#8221;,&#8221;style&#8221;:&#8221;icon-links-button&#8221;,&#8221;size&#8221;:&#8221;&#8221;,&#8221;alignment&#8221;:&#8221;&#8221;,&#8221;type&#8221;:&#8221;&#8221;,&#8221;social_colors&#8221;:false,&#8221;fb&#8221;:true,&#8221;fb_link&#8221;:&#8221;https:\/\/pbsa.com.br\/revenda-de-veiculos-oportunidade-de-recuperar-tributos-pagos-indevidamente-nos-ultimos-cinco-anos\/&#8221;,&#8221;tw&#8221;:true,&#8221;tw_link&#8221;:&#8221;https:\/\/pbsa.com.br\/revenda-de-veiculos-oportunidade-de-recuperar-tributos-pagos-indevidamente-nos-ultimos-cinco-anos\/&#8221;,&#8221;pi&#8221;:false,&#8221;pi_link&#8221;:&#8221;&#8221;,&#8221;li&#8221;:true,&#8221;li_link&#8221;:&#8221;https:\/\/pbsa.com.br\/revenda-de-veiculos-oportunidade-de-recuperar-tributos-pagos-indevidamente-nos-ultimos-cinco-anos\/&#8221;}]},{&#8220;component&#8221;:&#8221;hc_column&#8221;,&#8221;id&#8221;:&#8221;column_WO9WM&#8221;,&#8221;column_width&#8221;:&#8221;col-md-6&#8243;,&#8221;animation&#8221;:&#8221;&#8221;,&#8221;animation_time&#8221;:&#8221;&#8221;,&#8221;timeline_animation&#8221;:&#8221;&#8221;,&#8221;timeline_delay&#8221;:&#8221;&#8221;,&#8221;timeline_order&#8221;:&#8221;&#8221;,&#8221;css_classes&#8221;:&#8221;&#8221;,&#8221;custom_css_classes&#8221;:&#8221;&#8221;,&#8221;custom_css_styles&#8221;:&#8221;&#8221;,&#8221;main_content&#8221;:[{&#8220;component&#8221;:&#8221;hc_pt_navigation&#8221;,&#8221;id&#8221;:&#8221;k2nsR&#8221;,&#8221;css_classes&#8221;:&#8221;&#8221;,&#8221;custom_css_classes&#8221;:&#8221;&#8221;,&#8221;custom_css_styles&#8221;:&#8221;&#8221;,&#8221;post_type_slug&#8221;:&#8221;post&#8221;,&#8221;archive_link&#8221;:&#8221;&#8221;,&#8221;previous_text&#8221;:&#8221;Anterior&#8221;,&#8221;next_text&#8221;:&#8221;Pr\u00f3ximo&#8221;}]},{&#8220;component&#8221;:&#8221;hc_column&#8221;,&#8221;id&#8221;:&#8221;column_W0RUP&#8221;,&#8221;column_width&#8221;:&#8221;col-md-12&#8243;,&#8221;animation&#8221;:&#8221;&#8221;,&#8221;animation_time&#8221;:&#8221;&#8221;,&#8221;timeline_animation&#8221;:&#8221;&#8221;,&#8221;timeline_delay&#8221;:&#8221;&#8221;,&#8221;timeline_order&#8221;:&#8221;&#8221;,&#8221;css_classes&#8221;:&#8221;&#8221;,&#8221;custom_css_classes&#8221;:&#8221;&#8221;,&#8221;custom_css_styles&#8221;:&#8221;&#8221;,&#8221;main_content&#8221;:[]}],&#8221;section_settings&#8221;:{&#8220;component&#8221;:&#8221;hc_section_image&#8221;,&#8221;id&#8221;:&#8221;section-image&#8221;,&#8221;image&#8221;:&#8221;&#8221;,&#8221;full_screen&#8221;:false,&#8221;full_screen_height&#8221;:&#8221;&#8221;,&#8221;parallax&#8221;:false,&#8221;bleed&#8221;:&#8221;&#8221;,&#8221;ken_burn&#8221;:&#8221;&#8221;,&#8221;bg_pos&#8221;:&#8221;&#8221;}},&#8221;script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