{"id":40650,"date":"2025-12-03T13:19:00","date_gmt":"2025-12-03T16:19:00","guid":{"rendered":"https:\/\/acrj.org.br\/?p=40650"},"modified":"2025-12-03T15:25:59","modified_gmt":"2025-12-03T18:25:59","slug":"40650","status":"publish","type":"post","link":"https:\/\/acrj.org.br\/index.php\/2025\/12\/03\/40650\/","title":{"rendered":"Lei 15.270: Conselho debate mudan\u00e7as no IR e novos desafios tribut\u00e1rios para empresas"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">O Conselho Empresarial de Assuntos Jur\u00eddicos, Estrat\u00e9gicos e Tribut\u00e1rios da ACRJ debateu, dia 3 de dezembro, a Lei 15.270\/25, originada do PL 1.087 e apresentada pelo Governo em mar\u00e7o deste ano, cujo objetivo central seria corrigir distor\u00e7\u00f5es no Imposto de Renda. O evento foi coordenado pelos conselheiros Gerson Stocco, Ana Carolina Gandra Pi\u00e1 de Andrade e Daniela Duque Estrada, com a participa\u00e7\u00e3o dos especialistas na \u00e1rea tribut\u00e1ria, Felipe Coelho, s\u00f3cio EY &#8211; People Advisory Services e Alexandro de Jesus, s\u00f3cio EY \u2013 Corporate Tax, que trouxeram uma vis\u00e3o estruturada sobre os impactos da nova pol\u00edtica fiscal do Governo. O encontro foi aberto pelo vice-presidente da ACRJ, Laudelino da Costa Mendes Neto, e o presidente do Conselho, Rodrigo Verdini.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Os convidados destacaram os principais aspectos da legisla\u00e7\u00e3o, como a isen\u00e7\u00e3o de Imposto de Renda para quem ganha at\u00e9 R$ 5 mil por m\u00eas e a tributa\u00e7\u00e3o m\u00ednima para altas rendas, acima de R$ 600 mil ao ano.<\/p>\n\n\n\n<figure data-wp-context=\"{&quot;imageId&quot;:&quot;6a2bfecdef7cc&quot;}\" data-wp-interactive=\"core\/image\" data-wp-key=\"6a2bfecdef7cc\" class=\"wp-block-image size-large is-resized wp-lightbox-container\"><img fetchpriority=\"high\" decoding=\"async\" width=\"1105\" height=\"622\" data-wp-class--hide=\"state.isContentHidden\" data-wp-class--show=\"state.isContentVisible\" data-wp-init=\"callbacks.setButtonStyles\" data-wp-on--click=\"actions.showLightbox\" data-wp-on--load=\"callbacks.setButtonStyles\" data-wp-on--pointerdown=\"actions.preloadImage\" data-wp-on--pointerenter=\"actions.preloadImageWithDelay\" data-wp-on--pointerleave=\"actions.cancelPreload\" data-wp-on-window--resize=\"callbacks.setButtonStyles\" src=\"https:\/\/acrj.org.br\/wp-content\/uploads\/2025\/12\/laudelino-edited.jpeg\" alt=\"\" class=\"wp-image-40652\" style=\"width:500px\" srcset=\"https:\/\/acrj.org.br\/wp-content\/uploads\/2025\/12\/laudelino-edited.jpeg 1105w, https:\/\/acrj.org.br\/wp-content\/uploads\/2025\/12\/laudelino-edited-300x169.jpeg 300w, https:\/\/acrj.org.br\/wp-content\/uploads\/2025\/12\/laudelino-edited-1024x576.jpeg 1024w, https:\/\/acrj.org.br\/wp-content\/uploads\/2025\/12\/laudelino-edited-768x432.jpeg 768w\" sizes=\"(max-width: 1105px) 100vw, 1105px\" \/><button\n\t\t\tclass=\"lightbox-trigger\"\n\t\t\ttype=\"button\"\n\t\t\taria-haspopup=\"dialog\"\n\t\t\tdata-wp-bind--aria-label=\"state.thisImage.triggerButtonAriaLabel\"\n\t\t\tdata-wp-init=\"callbacks.initTriggerButton\"\n\t\t\tdata-wp-on--click=\"actions.showLightbox\"\n\t\t\tdata-wp-style--right=\"state.thisImage.buttonRight\"\n\t\t\tdata-wp-style--top=\"state.thisImage.buttonTop\"\n\t\t>\n\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"12\" height=\"12\" fill=\"none\" viewBox=\"0 0 12 12\">\n\t\t\t\t<path fill=\"#fff\" d=\"M2 0a2 2 0 0 0-2 2v2h1.5V2a.5.5 0 0 1 .5-.5h2V0H2Zm2 10.5H2a.5.5 0 0 1-.5-.5V8H0v2a2 2 0 0 0 2 2h2v-1.5ZM8 12v-1.5h2a.5.5 0 0 0 .5-.5V8H12v2a2 2 0 0 1-2 2H8Zm2-12a2 2 0 0 1 2 2v2h-1.5V2a.5.5 0 0 0-.5-.5H8V0h2Z\" \/>\n\t\t\t<\/svg>\n\t\t<\/button><figcaption class=\"wp-element-caption\"><em>Laudelino Mendes e Rodrigo Verdini abriram o encontro<\/em><\/figcaption><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">De acordo com Felipe Coelho, enquanto a desonera\u00e7\u00e3o para as faixas de menor renda encontra amplo consenso no mercado, a taxa\u00e7\u00e3o de dividendos ainda gera debates t\u00e9cnicos e operacionais.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Gerson Stocco disse que o debate refor\u00e7a a relev\u00e2ncia de compreender a Lei 15.270 dentro de \u201cum cen\u00e1rio tribut\u00e1rio altamente din\u00e2mico, no qual empresas, profissionais e contribuintes precisam operar com vis\u00e3o estrat\u00e9gica, planejamento e atualiza\u00e7\u00e3o cont\u00ednua\u201d.<\/p>\n\n\n\n<figure data-wp-context=\"{&quot;imageId&quot;:&quot;6a2bfecdefe63&quot;}\" data-wp-interactive=\"core\/image\" data-wp-key=\"6a2bfecdefe63\" class=\"wp-block-image size-large is-resized wp-lightbox-container\"><img decoding=\"async\" width=\"1024\" height=\"552\" data-wp-class--hide=\"state.isContentHidden\" data-wp-class--show=\"state.isContentVisible\" data-wp-init=\"callbacks.setButtonStyles\" data-wp-on--click=\"actions.showLightbox\" data-wp-on--load=\"callbacks.setButtonStyles\" data-wp-on--pointerdown=\"actions.preloadImage\" data-wp-on--pointerenter=\"actions.preloadImageWithDelay\" data-wp-on--pointerleave=\"actions.cancelPreload\" data-wp-on-window--resize=\"callbacks.setButtonStyles\" src=\"https:\/\/acrj.org.br\/wp-content\/uploads\/2025\/12\/felipe-e-alexsandro-1024x552.jpg\" alt=\"\" class=\"wp-image-40654\" style=\"width:500px\" srcset=\"https:\/\/acrj.org.br\/wp-content\/uploads\/2025\/12\/felipe-e-alexsandro-1024x552.jpg 1024w, https:\/\/acrj.org.br\/wp-content\/uploads\/2025\/12\/felipe-e-alexsandro-300x162.jpg 300w, https:\/\/acrj.org.br\/wp-content\/uploads\/2025\/12\/felipe-e-alexsandro-768x414.jpg 768w, https:\/\/acrj.org.br\/wp-content\/uploads\/2025\/12\/felipe-e-alexsandro-1536x827.jpg 1536w, https:\/\/acrj.org.br\/wp-content\/uploads\/2025\/12\/felipe-e-alexsandro-2048x1103.jpg 2048w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><button\n\t\t\tclass=\"lightbox-trigger\"\n\t\t\ttype=\"button\"\n\t\t\taria-haspopup=\"dialog\"\n\t\t\tdata-wp-bind--aria-label=\"state.thisImage.triggerButtonAriaLabel\"\n\t\t\tdata-wp-init=\"callbacks.initTriggerButton\"\n\t\t\tdata-wp-on--click=\"actions.showLightbox\"\n\t\t\tdata-wp-style--right=\"state.thisImage.buttonRight\"\n\t\t\tdata-wp-style--top=\"state.thisImage.buttonTop\"\n\t\t>\n\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"12\" height=\"12\" fill=\"none\" viewBox=\"0 0 12 12\">\n\t\t\t\t<path fill=\"#fff\" d=\"M2 0a2 2 0 0 0-2 2v2h1.5V2a.5.5 0 0 1 .5-.5h2V0H2Zm2 10.5H2a.5.5 0 0 1-.5-.5V8H0v2a2 2 0 0 0 2 2h2v-1.5ZM8 12v-1.5h2a.5.5 0 0 0 .5-.5V8H12v2a2 2 0 0 1-2 2H8Zm2-12a2 2 0 0 1 2 2v2h-1.5V2a.5.5 0 0 0-.5-.5H8V0h2Z\" \/>\n\t\t\t<\/svg>\n\t\t<\/button><figcaption class=\"wp-element-caption\"><em>Os especialistas Felipe Coelho e Alexsandro de Jesus <\/em><\/figcaption><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">Um ponto relevante discutido foi a isen\u00e7\u00e3o de imposto de renda sobre lucros distribu\u00eddos at\u00e9 2028, desde que deliberados at\u00e9 dezembro de 2025. Felipe Coelho explicou que, ainda que a lei tenha sido publicada recentemente, um novo projeto de lei j\u00e1 foi aprovado na Comiss\u00e3o de Assuntos Econ\u00f4micos do Senado, alterando parte do texto original e evidenciando o ritmo acelerado das mudan\u00e7as tribut\u00e1rias no pa\u00eds.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Segundo Alexandro de Jesus, as estimativas iniciais do governo mostram que 10 milh\u00f5es de contribuintes ser\u00e3o beneficiados pela nova isen\u00e7\u00e3o e apenas 0,13% dos declarantes ser\u00e3o afetados pela al\u00edquota m\u00ednima.\u00a0 Para rendas entre R$ 600 mil e R$ 1,2 milh\u00e3o, a al\u00edquota sobe de 0% a 10%. Acima disso, a al\u00edquota \u00e9 fixa em 10%.<\/p>\n\n\n\n<figure data-wp-context=\"{&quot;imageId&quot;:&quot;6a2bfecdf0491&quot;}\" data-wp-interactive=\"core\/image\" data-wp-key=\"6a2bfecdf0491\" class=\"wp-block-image size-large is-resized wp-lightbox-container\"><img decoding=\"async\" width=\"1024\" height=\"547\" data-wp-class--hide=\"state.isContentHidden\" data-wp-class--show=\"state.isContentVisible\" data-wp-init=\"callbacks.setButtonStyles\" data-wp-on--click=\"actions.showLightbox\" data-wp-on--load=\"callbacks.setButtonStyles\" data-wp-on--pointerdown=\"actions.preloadImage\" data-wp-on--pointerenter=\"actions.preloadImageWithDelay\" data-wp-on--pointerleave=\"actions.cancelPreload\" data-wp-on-window--resize=\"callbacks.setButtonStyles\" src=\"https:\/\/acrj.org.br\/wp-content\/uploads\/2025\/12\/gerson-1024x547.jpg\" alt=\"\" class=\"wp-image-40659\" style=\"width:500px\" srcset=\"https:\/\/acrj.org.br\/wp-content\/uploads\/2025\/12\/gerson-1024x547.jpg 1024w, https:\/\/acrj.org.br\/wp-content\/uploads\/2025\/12\/gerson-300x160.jpg 300w, https:\/\/acrj.org.br\/wp-content\/uploads\/2025\/12\/gerson-768x410.jpg 768w, https:\/\/acrj.org.br\/wp-content\/uploads\/2025\/12\/gerson-1536x821.jpg 1536w, https:\/\/acrj.org.br\/wp-content\/uploads\/2025\/12\/gerson-2048x1094.jpg 2048w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><button\n\t\t\tclass=\"lightbox-trigger\"\n\t\t\ttype=\"button\"\n\t\t\taria-haspopup=\"dialog\"\n\t\t\tdata-wp-bind--aria-label=\"state.thisImage.triggerButtonAriaLabel\"\n\t\t\tdata-wp-init=\"callbacks.initTriggerButton\"\n\t\t\tdata-wp-on--click=\"actions.showLightbox\"\n\t\t\tdata-wp-style--right=\"state.thisImage.buttonRight\"\n\t\t\tdata-wp-style--top=\"state.thisImage.buttonTop\"\n\t\t>\n\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"12\" height=\"12\" fill=\"none\" viewBox=\"0 0 12 12\">\n\t\t\t\t<path fill=\"#fff\" d=\"M2 0a2 2 0 0 0-2 2v2h1.5V2a.5.5 0 0 1 .5-.5h2V0H2Zm2 10.5H2a.5.5 0 0 1-.5-.5V8H0v2a2 2 0 0 0 2 2h2v-1.5ZM8 12v-1.5h2a.5.5 0 0 0 .5-.5V8H12v2a2 2 0 0 1-2 2H8Zm2-12a2 2 0 0 1 2 2v2h-1.5V2a.5.5 0 0 0-.5-.5H8V0h2Z\" \/>\n\t\t\t<\/svg>\n\t\t<\/button><figcaption class=\"wp-element-caption\"><em>Gerson Stocco, Carolina Gandra Pi\u00e1 e Daniela Duque Estrada<\/em> <\/figcaption><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">A partir do ano que vem haver\u00e1 isen\u00e7\u00e3o de imposto sobre rendimentos recebidos at\u00e9 R$ 5 mil\/m\u00eas e R$ 60 mil\/ano; e redu\u00e7\u00e3o progressiva at\u00e9 renda de R$ 7.350,00\/ m\u00eas e R$ 88.200,00\/ ano. O redutor tamb\u00e9m se aplica no c\u00e1lculo do imposto devido sobre 13\u00ba sal\u00e1rio. Os rendimentos tribut\u00e1veis superiores \u00e0 R$ 7.350,00\/ m\u00eas n\u00e3o ter\u00e3o redu\u00e7\u00e3o no imposto devido; n\u00e3o houve atualiza\u00e7\u00e3o da tabela progressiva.<\/p>\n\n\n\n<figure data-wp-context=\"{&quot;imageId&quot;:&quot;6a2bfecdf0a70&quot;}\" data-wp-interactive=\"core\/image\" data-wp-key=\"6a2bfecdf0a70\" class=\"wp-block-image size-large is-resized wp-lightbox-container\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"461\" data-wp-class--hide=\"state.isContentHidden\" data-wp-class--show=\"state.isContentVisible\" data-wp-init=\"callbacks.setButtonStyles\" data-wp-on--click=\"actions.showLightbox\" data-wp-on--load=\"callbacks.setButtonStyles\" data-wp-on--pointerdown=\"actions.preloadImage\" data-wp-on--pointerenter=\"actions.preloadImageWithDelay\" data-wp-on--pointerleave=\"actions.cancelPreload\" data-wp-on-window--resize=\"callbacks.setButtonStyles\" src=\"https:\/\/acrj.org.br\/wp-content\/uploads\/2025\/12\/auditorio-1024x461.jpg\" alt=\"\" class=\"wp-image-40658\" style=\"width:500px\" srcset=\"https:\/\/acrj.org.br\/wp-content\/uploads\/2025\/12\/auditorio-1024x461.jpg 1024w, https:\/\/acrj.org.br\/wp-content\/uploads\/2025\/12\/auditorio-300x135.jpg 300w, https:\/\/acrj.org.br\/wp-content\/uploads\/2025\/12\/auditorio-768x346.jpg 768w, https:\/\/acrj.org.br\/wp-content\/uploads\/2025\/12\/auditorio.jpg 1280w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><button\n\t\t\tclass=\"lightbox-trigger\"\n\t\t\ttype=\"button\"\n\t\t\taria-haspopup=\"dialog\"\n\t\t\tdata-wp-bind--aria-label=\"state.thisImage.triggerButtonAriaLabel\"\n\t\t\tdata-wp-init=\"callbacks.initTriggerButton\"\n\t\t\tdata-wp-on--click=\"actions.showLightbox\"\n\t\t\tdata-wp-style--right=\"state.thisImage.buttonRight\"\n\t\t\tdata-wp-style--top=\"state.thisImage.buttonTop\"\n\t\t>\n\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"12\" height=\"12\" fill=\"none\" viewBox=\"0 0 12 12\">\n\t\t\t\t<path fill=\"#fff\" d=\"M2 0a2 2 0 0 0-2 2v2h1.5V2a.5.5 0 0 1 .5-.5h2V0H2Zm2 10.5H2a.5.5 0 0 1-.5-.5V8H0v2a2 2 0 0 0 2 2h2v-1.5ZM8 12v-1.5h2a.5.5 0 0 0 .5-.5V8H12v2a2 2 0 0 1-2 2H8Zm2-12a2 2 0 0 1 2 2v2h-1.5V2a.5.5 0 0 0-.5-.5H8V0h2Z\" \/>\n\t\t\t<\/svg>\n\t\t<\/button><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong><a href=\"https:\/\/acrj.org.br\/wp-content\/uploads\/2025\/12\/Lei-15.270-Apresentacao-ACRJ.pdf\"><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-cyan-blue-color\">Confira aqui<\/mark> <\/a><\/strong>a apresenta\u00e7\u00e3o completa<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p>O Conselho Empresarial de Assuntos Jur\u00eddicos, Estrat\u00e9gicos e Tribut\u00e1rios da ACRJ debateu, dia 3 de dezembro, a Lei 15.270\/25, originada do PL 1.087 e apresentada&hellip;<\/p>\n","protected":false},"author":3,"featured_media":40656,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_exactmetrics_skip_tracking":false,"_exactmetrics_sitenote_active":false,"_exactmetrics_sitenote_note":"","_exactmetrics_sitenote_category":0,"_customify_content_layout":"","_customify_sidebar":"","_customify_page_header_display":"default","_customify_disable_header":"","_customify_disable_header_top":"","_customify_disable_header_main":"","_customify_disable_header_bottom":"","_customify_disable_page_title":"","_customify_disable_content_vertical_padding":"","_customify_disable_footer_top":"","_customify_disable_footer_main":"","_customify_disable_footer_bottom":"","_customify_breadcrumb_display":"default","_customify_header_transparent_display":"","footnotes":""},"categories":[56,10],"tags":[],"class_list":["post-40650","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-destaque_conselhos","category-noticias"],"_links":{"self":[{"href":"https:\/\/acrj.org.br\/index.php\/wp-json\/wp\/v2\/posts\/40650","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/acrj.org.br\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/acrj.org.br\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/acrj.org.br\/index.php\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/acrj.org.br\/index.php\/wp-json\/wp\/v2\/comments?post=40650"}],"version-history":[{"count":0,"href":"https:\/\/acrj.org.br\/index.php\/wp-json\/wp\/v2\/posts\/40650\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/acrj.org.br\/index.php\/wp-json\/wp\/v2\/media\/40656"}],"wp:attachment":[{"href":"https:\/\/acrj.org.br\/index.php\/wp-json\/wp\/v2\/media?parent=40650"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/acrj.org.br\/index.php\/wp-json\/wp\/v2\/categories?post=40650"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/acrj.org.br\/index.php\/wp-json\/wp\/v2\/tags?post=40650"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}