Incidência do imposto de renda pessoa jurídica e do imposto de renda pessoa física sobre o direito de imagem dos desportistas
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Tipo
TCC
Data de publicação
2019-11
Periódico
Citações (Scopus)
Autores
Ferreira, Monica Maria Aparecida
Orientador
Fiorin, Rangel Perrucci
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ISSN da Revista
Título de Volume
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Resumo
O futebol possui altos valores envolvidos por esse motivo clubes e desportista sofrem com uma alta carga tributária em paralelo a tais valores têm-se uma forte exposição midiática dos desportistas e clubes. Nesse sentido, consolidou-se a prática de se dividir os rendimentos entre direito de imagem e verba salarial, dessa forma alcançou-se a diminuição da carga tributária, no entanto, ao receber o direito de imagem pela pessoa física o desportista continuava sofrendo com a oneração fiscal, assim contatou-se a necessidade de estudos e planejamentos tributários com a finalidade de diminuir a carga tributária incidente sobre tais valores, após realizarem tais estudos muitos desportistas e clubes constataram que a forma menos onerosa de receber o valor inerente ao direito de imagem seria através da constituição de pessoa jurídica para recebe-los. Tal prática despertou o interessa da Receita Federal do Brasil, que começou atuar os desportistas e clubes, por entender que o direito de imagem trata-se de direito personalíssimo e por este motivo não pode ser objeto de cessão para a pessoa jurídica, devendo assim sofrer a incidência do Imposto de Renda da Pessoa Física (IRPF) e não a incidência do Imposto de Renda da Pessoa Jurídica (IRPJ). Com o intuito de finalizar tal discussão o legislador inseriu no ordenamento jurídico previsões legais que autorizam a constituição de pessoa jurídica para a cessão/administração de direito de imagem. Esse trabalho tem por finalidade a compreensão da incidência do Imposto de Renda Pessoa Jurídica (IRPJ) e do Imposto de Renda Pessoa Física (IRPF), analisando assim a possibilidade de constituição de pessoa jurídica para o recebimento do direito de imagem. Como temas essenciais, esse trabalho analisou os diferentes rendimentos próprios dos desportistas, a formação jurisprudencial acerca do tema e os aspectos inerentes ao Imposto de Renda Pessoa Jurídica (IRPJ) e o Imposto de Renda Pessoa Física (IRPF). Utilizou-se para a elaboração do trabalho o estudo de bibliografia relevante da matéria, o estudo da norma e estudo jurisprudencial. Sob as perspectivas apresentadas, conclui-se que quando trata-se de direito de imagem individual o desportista pode optar pelo recebimento pela pessoa jurídica, desde que respeitados os limites legais, caso receba pela pessoa jurídica incidirá o Imposto de Renda Pessoa Jurídica (IRPJ) e caso receba pela pessoa física incidirá Imposto de Renda Pessoa Física (IRPF), já quando trata-se de direito de imagem coletivo, o chamado direito de arena entende-se que o mesmo possui caráter remuneratório e sobre ele deve incidir o Imposto de Renda da Pessoa Física (IRPF), impossibilitando assim o seu recebimento por pessoa jurídica. No mais ressalta-se que nos casos de direito de imagem individual se faz necessário a observação da legislação e os seus limites.
Football has high values involved for this reason clubs and sportsmen suffer from a high tax burden in parallel to these values have a strong media exhibition of sportsmen and clubs. In this sense, the practice of dividing income between image rights and salary thus, the reduction of the tax burden was achieved, however, when receiving the right of image by the individual the sportsman continued to suffering from tax burden, thus contacted the need for studies and tax planning in order to reduce the tax burden incidente on these values, after conducting such studies many sportsmen and clubs found that the least costly way of receiving the inherent value of image rights would be through the constitution of a legal entity to receive them. This practice aroused the interest of the Federal Revenue Service of Brazil, which began to act the sportsmen and clubs, because he understood that the right of image is a very personal right and for this reason cannot be the subject of assignment to the legal entity, thus the incidence of the Income Tax of the Individual (IRPF) and not the incidence of the Income Tax of the Legal Entity (IRPJ). In order to finalize such discussion, the legislator inserted legal forecasts in the legal order authorizing the constitution of a legal entity for the assignment/administration of image law. This work aims to understand the incidence of Corporate Income Tax (IRPJ) and Personal Income Tax (IRPF), thus analyzing the possibility of constitution of a legal entity for the receipt of image rights. As essential themes, this work analyzed the different incomes of sportsmen' own income, jurisprudential training on the subject and the aspects inherent to the Corporate Income Tax (IRPJ) and the Personal Income Tax (IRPF). The study was used for the elaboration of the work the study of relevant bibliography of the subject, the study of the norm and jurisprudential study. From the perspectives presented, it is concluded that when it comes to individual image rights the sportsman can choose to receive by the legal entity, provided that the legal limits are respected, if received by the legal entity will affect the Income Tax Legal Entity (IRPJ) and if received by the natural person will focus on Personal Income Tax (IRPF), since it is collective image law, the so-called arena right is understood that it has a remunerative character and on it should affect the Tax Income of the Natural Person (IRPF), thus making it impossible to receive them by legal entity. In the most note that in cases of individual image law it is necessary to observe the legislation and its limits.
Football has high values involved for this reason clubs and sportsmen suffer from a high tax burden in parallel to these values have a strong media exhibition of sportsmen and clubs. In this sense, the practice of dividing income between image rights and salary thus, the reduction of the tax burden was achieved, however, when receiving the right of image by the individual the sportsman continued to suffering from tax burden, thus contacted the need for studies and tax planning in order to reduce the tax burden incidente on these values, after conducting such studies many sportsmen and clubs found that the least costly way of receiving the inherent value of image rights would be through the constitution of a legal entity to receive them. This practice aroused the interest of the Federal Revenue Service of Brazil, which began to act the sportsmen and clubs, because he understood that the right of image is a very personal right and for this reason cannot be the subject of assignment to the legal entity, thus the incidence of the Income Tax of the Individual (IRPF) and not the incidence of the Income Tax of the Legal Entity (IRPJ). In order to finalize such discussion, the legislator inserted legal forecasts in the legal order authorizing the constitution of a legal entity for the assignment/administration of image law. This work aims to understand the incidence of Corporate Income Tax (IRPJ) and Personal Income Tax (IRPF), thus analyzing the possibility of constitution of a legal entity for the receipt of image rights. As essential themes, this work analyzed the different incomes of sportsmen' own income, jurisprudential training on the subject and the aspects inherent to the Corporate Income Tax (IRPJ) and the Personal Income Tax (IRPF). The study was used for the elaboration of the work the study of relevant bibliography of the subject, the study of the norm and jurisprudential study. From the perspectives presented, it is concluded that when it comes to individual image rights the sportsman can choose to receive by the legal entity, provided that the legal limits are respected, if received by the legal entity will affect the Income Tax Legal Entity (IRPJ) and if received by the natural person will focus on Personal Income Tax (IRPF), since it is collective image law, the so-called arena right is understood that it has a remunerative character and on it should affect the Tax Income of the Natural Person (IRPF), thus making it impossible to receive them by legal entity. In the most note that in cases of individual image law it is necessary to observe the legislation and its limits.
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Palavras-chave
sports law , image rights , arena right , sportsman , personal income tax , IRPF , corporate income tax , IRPJ , direito desportivo , direito de imagem , direito de arena , desportista , imposto de renda pessoa física , IR , imposto de renda pessoa jurídica , art. 87-A lei nº 6.615/88 , lei Pelé