A não incidência do imposto de renda nos planos de compra de ações de natureza mercantil (“stock options plans”) e a ausência de obrigação de retenção na fonte
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Tipo
TCC
Data de publicação
2020-12
Periódico
Citações (Scopus)
Autores
Soares Filho, Ricardo
Orientador
Fiorin, Rangel Perrucci
Título da Revista
ISSN da Revista
Título de Volume
Membros da banca
Programa
Resumo
Os planos de compra de ações – Stock Options Plans – são benefícios concedidos pela empresa
ao empregado, por meio de um contrato com condição suspensiva, como forma de incentivo de
longo prazo ao empregado. Visa alinhar os interesses e finalidades das partes através do
estabelecimento de metas a serem cumpridas pelo empregado ou funcionário elegível e, caso
as cumpra, terá, ao fim de prazos estabelecidos, o direito de optar pela compra de ações que
serão emitidas pela empresa, por um preço pré-determinado. Foi introduzido no Brasil com a
Lei nº 6.404/76, que abordou o assunto de maneira superficial, gerando grande insegurança
jurídica, tanto às empresas como aos seus colaboradores, ante a ausência de previsão expressa
quanto a sua tributação. O presente trabalho é proposto com o intuito de contribuir com a
definição, no âmbito tributário, quanto à natureza jurídica das Stock Options, através da análise
dos requisitos essenciais das opções de ações de natureza mercantil, e demonstrar a forma de
apuração do imposto de renda nestes planos de ações. Indicando o momento em que a tributação
da renda deve ocorrer e quem será o responsável pelo recolhimento do tributo, tendo em vista
a legislação acerca do imposto de renda e as posições doutrinárias e jurisprudenciais quanto às
definições dos Stock Options.
The Stock Options Plans are benefits granted by the company to the employee, through a contract with suspensive condition, as a form of long-term incentive to the employee. It aims to align the interests and purposes of the parties through the establishment of goals to be fulfilled by the employee and if they do it, they will have, at the end of established periods, the right to choose purchase shares that will be issued by the company, by a predetermined price. It was introduced in Brazil with Law nº 6.404/76, which approached the subject in a superficial manner, generating great legal uncertainty, both for companies and their employees, in the absence of an express provision on their taxation. The present work is proposed with the intention of contributing with the definition of the repercussions in the tax scope regarding the legal nature of the STOCK OPTIONS, through the analysis of the stock options, and to demonstrate the way of calculating the income tax in the purchase option plans of the shares, indicating the moment when the income taxation should occur and who is responsible for its collection, considering the income tax legislation and the doctrinal and jurisprudential positions regarding the definitions of the Stock Options.
The Stock Options Plans are benefits granted by the company to the employee, through a contract with suspensive condition, as a form of long-term incentive to the employee. It aims to align the interests and purposes of the parties through the establishment of goals to be fulfilled by the employee and if they do it, they will have, at the end of established periods, the right to choose purchase shares that will be issued by the company, by a predetermined price. It was introduced in Brazil with Law nº 6.404/76, which approached the subject in a superficial manner, generating great legal uncertainty, both for companies and their employees, in the absence of an express provision on their taxation. The present work is proposed with the intention of contributing with the definition of the repercussions in the tax scope regarding the legal nature of the STOCK OPTIONS, through the analysis of the stock options, and to demonstrate the way of calculating the income tax in the purchase option plans of the shares, indicating the moment when the income taxation should occur and who is responsible for its collection, considering the income tax legislation and the doctrinal and jurisprudential positions regarding the definitions of the Stock Options.
Descrição
Palavras-chave
apuração , CARF , imposto de renda , incidência , counting , income tax , incidence , stock options plans