A Turma Nacional de Uniformização dos Juizados Especiais Federais (TNU) fixou a seguinte tese: “As contribuições do assistido destinadas ao saneamento das finanças da entidade fechada de previdência privada podem ser deduzidas da base de cálculo do imposto sobre a renda, mas dentro do limite legalmente previsto (art. 11 da Lei nº 9532/97)”. O julgado foi afetado como representativo da controvérsia (Tema 171).O desconto deve estar dentro do limite de 12% do total computado na declaração de rendimentos.
Nesse caso, essa orientação não valeu para a declaração do IRPF-2020/2019 ??.. ou estou enganado ??.
Antônio estas informações também se refere ao IRPF 2019/2020.
Como informado incide Imposto de Renda sobre as contribuições extraordinárias.
Obrigada pela sua participação.
Se possuir mais dúvidas entre em contato pelo WhatsApp 79 9 9818 6662
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