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O objetivo deste trabalho consiste em analisar as diferentes formas de
contabilização e a consequente tributação em sede de Imposto sobre o Rendimento
das Pessoas Coletivas na detenção e alienação de Instrumentos Financeiros
negociados em bolsa. Neste sentido, é feita uma comparação entre a aplicação das
Normas Contabilísticas e de Relato Financeiro (NCRF) e as International Accounting
Standards (IAS) e International Financial Reporting Standards (IFRS). No caso de as
empresas decidirem aplicar o normativo nacional, apenas poderão contabilizar as
variações de justo valor nos resultados. Caso optem pela aplicação das normas
internacionais têm a possibilidade de contabilizar essas variações no capital próprio.
Destas formas de contabilização resultam impactos fiscais diferentes. As variações de
justo valor reconhecidas nos resultados têm relevância fiscal, caso a percentagem de
capital detida não seja superior a 5%. Por outro lado, as variações de justo valor
contabilizadas diretamente no capital próprio não contribuem para a formação do
lucro tributável.
The objective of this study is to analyse the different accounting methods and the consequent taxation on Corporate Income Tax in the possession and disposal of Financial Instruments traded on the stock exchange. In this sense, a comparison is made between the application of Accounting and Financial Reporting Standards (NCRF) and the International Accounting Standards (IAS) and International Financial Reporting Standards (IFRS). If companies decide to apply the national regulations, they can only register the change in fair value in the financial results. If they choose to apply international standards they have the possibility to account for these changes in equity. These forms of accounting result in different fiscal impacts. The changes in fair value recognized in the income statement have fiscal relevance if the percentage of capital held does not exceed 5%. On the other hand, changes in fair value recorded directly in equity do not contribute to the calculation of taxable income.
The objective of this study is to analyse the different accounting methods and the consequent taxation on Corporate Income Tax in the possession and disposal of Financial Instruments traded on the stock exchange. In this sense, a comparison is made between the application of Accounting and Financial Reporting Standards (NCRF) and the International Accounting Standards (IAS) and International Financial Reporting Standards (IFRS). If companies decide to apply the national regulations, they can only register the change in fair value in the financial results. If they choose to apply international standards they have the possibility to account for these changes in equity. These forms of accounting result in different fiscal impacts. The changes in fair value recognized in the income statement have fiscal relevance if the percentage of capital held does not exceed 5%. On the other hand, changes in fair value recorded directly in equity do not contribute to the calculation of taxable income.
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Instrumentos financeiros Ações cotadas em bolsa NCRF IAS IFRS IRC Financial instruments Shares listed on the stock exchange