Stock option plan: a não incidência do imposto de renda sobre o plano de compra de ações
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TCC
Date
2023-12
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Authors
Albino, Eduardo Nikolas Fermiano
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Gioia, Fulvia Helena de
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Abstract
O presente artigo possui como principal foco a análise jurídica da tributação do imposto sobre a renda das compras de ações (stock options), que são oferecidas por empresas aos seus funcionários e administradores como uma forma de recompensa e incentivo com base no desempenho e na valorização da empresa. Diante disso, embora a Lei de Sociedade Anônimas no Brasil permita que as empresas concedam stock options, a legislação não fornece orientações claras sobre como esses benefícios devem ser tributados, ocasionando em uma insegurança jurídica. Assim, o presente trabalho irá analisar a lacuna na legislação tributária brasileira, bem como tem por objetivo de proporcionar entendimento acerca da incidência do Imposto de Renda e na compreensão de sua respectiva natureza jurídica, tendo vista os atuais posicionamentos doutrinários e jurisprudencias a respeito das stock options.
The main focus of this article is the legal analysis of the taxation of income tax on the purchase of shares (stock options), which are offered by companies to their employees and administrators as a form of reward and incentive based on performance and appreciation from the company. Therefore, although the Brazilian Corporation Law allows companies to grant stock options, the legislation does not provide clear guidance on how these benefits should be taxed, resulting in legal uncertainty. Thus, the present work will analyze the gap in Brazilian tax legislation, as well as aiming to provide understanding about the incidence of Income Tax and the understanding of its respective legal nature, taking into account the current doctrinal positions and jurisprudence regarding stock options.
The main focus of this article is the legal analysis of the taxation of income tax on the purchase of shares (stock options), which are offered by companies to their employees and administrators as a form of reward and incentive based on performance and appreciation from the company. Therefore, although the Brazilian Corporation Law allows companies to grant stock options, the legislation does not provide clear guidance on how these benefits should be taxed, resulting in legal uncertainty. Thus, the present work will analyze the gap in Brazilian tax legislation, as well as aiming to provide understanding about the incidence of Income Tax and the understanding of its respective legal nature, taking into account the current doctrinal positions and jurisprudence regarding stock options.
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Keywords
stock options plan , imposto de renda , incidência , natureza mercantil , income tax , incidence , commercial nature