{"id":38551,"date":"2024-10-23T17:01:43","date_gmt":"2024-10-23T20:01:43","guid":{"rendered":"https:\/\/www.siqueiracastro.com.br\/noticias\/?p=38551"},"modified":"2024-10-23T17:01:43","modified_gmt":"2024-10-23T20:01:43","slug":"stock-options-stj-decide-que-planos-nao-possuem-natureza-remuneratoria","status":"publish","type":"post","link":"https:\/\/www.siqueiracastro.com.br\/noticias\/stock-options-stj-decide-que-planos-nao-possuem-natureza-remuneratoria\/","title":{"rendered":"Stock options \u2013 STJ decide que planos n\u00e3o possuem natureza remunerat\u00f3ria\u00a0"},"content":{"rendered":"\n<p>Em 11 de setembro, o Superior Tribunal de Justi\u00e7a (STJ), no \u00e2mbito dos RESP n\u00bas 2.069.644\/SP e 2.074.564\/SP (Tema 1.226 dos recursos repetitivos), proferiu ac\u00f3rd\u00e3o definindo a natureza jur\u00eddica e a consequente tributa\u00e7\u00e3o do Imposto de Renda da Pessoa F\u00edsica (IRPF) incidente sobre o exerc\u00edcio de op\u00e7\u00f5es de compra de a\u00e7\u00f5es (stock options) concedidas por empresas a administradores e empregados.&nbsp;<\/p>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"512\" src=\"https:\/\/www.siqueiracastro.com.br\/noticias\/wp-content\/uploads\/10\/Oitava-1024x512.jpg\" alt=\"\" class=\"wp-image-38530\" srcset=\"https:\/\/www.siqueiracastro.com.br\/noticias\/wp-content\/uploads\/10\/Oitava-1024x512.jpg 1024w, https:\/\/www.siqueiracastro.com.br\/noticias\/wp-content\/uploads\/10\/Oitava-300x150.jpg 300w, https:\/\/www.siqueiracastro.com.br\/noticias\/wp-content\/uploads\/10\/Oitava-768x384.jpg 768w, https:\/\/www.siqueiracastro.com.br\/noticias\/wp-content\/uploads\/10\/Oitava.jpg 1218w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<p>Na interpreta\u00e7\u00e3o da Procuradoria-Geral da Fazenda Nacional (PGFN), os planos de op\u00e7\u00f5es de compra de a\u00e7\u00f5es configurariam remunera\u00e7\u00e3o ao empregado, sujeitando o simples aceite dessas op\u00e7\u00f5es \u00e0 tributa\u00e7\u00e3o pelo IRPF.&nbsp;<\/p>\n\n\n\n<p>Segundo a PGFN, a tributa\u00e7\u00e3o deveria ocorrer tanto no momento da disponibiliza\u00e7\u00e3o das op\u00e7\u00f5es aos funcion\u00e1rios, em raz\u00e3o do acr\u00e9scimo patrimonial decorrente dessa disponibiliza\u00e7\u00e3o, quanto no momento da aliena\u00e7\u00e3o das a\u00e7\u00f5es, na hip\u00f3tese de ocorr\u00eancia de ganho de capital.&nbsp;<\/p>\n\n\n\n<p>No entanto, em decis\u00e3o inovadora, a Primeira Se\u00e7\u00e3o do STJ, nos termos do voto do Ministro Relator S\u00e9rgio Kukina, sendo vencida a Ministra Maria Thereza de Assis Moura, decidiu-se que a tributa\u00e7\u00e3o das op\u00e7\u00f5es de compra de a\u00e7\u00f5es seria restrita ao momento da sua venda.&nbsp;<\/p>\n\n\n\n<p>Desse modo, o plano de stock options permanecer\u00e1 sujeito \u00e0 tributa\u00e7\u00e3o sobre o ganho de capital no momento da venda das a\u00e7\u00f5es, aplicando-se as al\u00edquotas progressivas do IRPF, que variam entre 15% e 22,5%.&nbsp;<\/p>\n\n\n\n<p>(Superior Tribunal de Justi\u00e7a \u2013 RESP n\u00bas 2.069.644\/SP e 2.074.564\/SP &#8211; Tema 1.226)&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Em 11 de setembro, o Superior Tribunal de Justi\u00e7a (STJ), no \u00e2mbito dos RESP n\u00bas 2.069.644\/SP e 2.074.564\/SP (Tema 1.226 dos recursos repetitivos), proferiu ac\u00f3rd\u00e3o definindo a natureza jur\u00eddica e a consequente tributa\u00e7\u00e3o do Imposto de Renda da Pessoa F\u00edsica (IRPF) incidente sobre o exerc\u00edcio de op\u00e7\u00f5es de compra de a\u00e7\u00f5es (stock options) concedidas por [&hellip;]<\/p>\n","protected":false},"author":13,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[5],"tags":[87],"class_list":["post-38551","post","type-post","status-publish","format-standard","hentry","category-informativos","tag-tributario"],"fields":{"_edit_lock":["1729713947:13"],"_edit_last":["13"],"arquivo":[""],"_arquivo":["field_5cd093c67f0aa"],"subtitulo":[""],"_subtitulo":["field_5cc755a87dc0e"],"fonte":[""],"_fonte":["field_5cc73bceda287"],"td_post_theme_settings":["a:1:{s:16:\"td_post_template\";s:15:\"single_template\";}"],"_yoast_wpseo_primary_category":["5"],"_yoast_wpseo_focuskw":["Stock options \u2013 STJ decide que planos n\u00e3o possuem natureza remunerat\u00f3ria"],"_yoast_wpseo_metadesc":["Em 11 de setembro, o Superior Tribunal de Justi\u00e7a (STJ), no \u00e2mbito dos RESP n\u00bas 2.069.644\/SP e 2.074.564\/SP (Tema 1.226 dos recursos repetitivos), proferiu ac\u00f3rd\u00e3o definindo a natureza jur\u00eddica e a consequente tributa\u00e7\u00e3o do Imposto de Renda da Pessoa F\u00edsica (IRPF) incidente sobre o exerc\u00edcio de op\u00e7\u00f5es de compra de a\u00e7\u00f5es (stock options) concedidas por empresas a administradores e empregados.\u00a0"],"_yoast_wpseo_linkdex":["47"],"_yoast_wpseo_content_score":["60"],"_yoast_wpseo_estimated-reading-time-minutes":["2"],"post_views_count":["473"]},"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Stock options \u2013 STJ decide que planos n\u00e3o possuem natureza remunerat\u00f3ria\u00a0 - Not\u00edcias | Siqueira Castro<\/title>\n<meta name=\"description\" content=\"Em 11 de setembro, o Superior Tribunal de Justi\u00e7a (STJ), no \u00e2mbito dos RESP n\u00bas 2.069.644\/SP e 2.074.564\/SP (Tema 1.226 dos recursos repetitivos), proferiu ac\u00f3rd\u00e3o definindo a 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