Em sessão finalizada em 03 de junho de 2022, o Supremo Tribunal Federal (STF), julgou a Ação Direta de Inconstitucionalidade nº 5422, ajuizada pelo Instituto Brasileiro de Direito de Família.
Na decisão, o Tribunal entendeu por afastar a incidência de Imposto de Renda (IR) sobre valores decorrentes do direito de família recebidos a título de alimentos ou de pensões alimentícias, por não serem renda nem provento de qualquer natureza do credor dos alimentos, mas montantes retirados dos rendimentos recebidos por quem paga a pensão.
Ademais, como o devedor dos alimentos retira da sua renda ou provento (acréscimos patrimoniais) parcela para o pagamento da pensão, a incidência de IR com relação a quem os recebe seria bitributação camuflada e sem justificação legítima.
Fonte: Supremo Tribunal Federal
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