SUBVENÇÕES PARA INVESTIMENTO E A TRIBUTAÇÃO DOS INCENTIVOS FISCAIS DE ICMS - DOI: 10.12818/P.0304-2340.2023v82p17

Abstract

The issue of income taxation on economic subsidies and tax benefit has been debated for decades, resulting in legislative changes and the creation of normative acts by the Brazilian Federal Revenue Service. There are new perspectives on the issue due to Complementary Law 160/2017 and the judgment of EREsp 1517492. Considering the recent declarations of the Brazilian Federal Revenue Service on the restrictive nature of investment subsidies and the rules that allow their exclusion from taxable income, the objective of this study was to analyze the legal nature of ICMS tax benefits and economic subsidies to verify their proper treatment in the light of corporate income tax. For this purpose, exploratory research was led using a bibliographical and documental design based on the analysis of legislation, doctrine, and the judgment issued by the Superior Court of Justice. The study concluded that ICMS tax benefits are not a proper income tax trigger, either from the perspective of Complementary Law 160/2017, which qualifies them as investment subsidies, or from the perspective of federalism, which forbids the Federal Administration to collect taxes on States tax expenditures.