IRPJ e CSLL incidem sobre Selic em empréstimo compulsório ao Bacen
Source: Consultor JuridicoClick here to open the original in a new window ↗
By Danilo Vital10/09/2026 às 22:3847 views
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A remuneração pelos depósitos compulsórios dos bancos no Banco Central, feita pela aplicação da Taxa Selic, gera ganho econômico efetivo e acréscimo patrimonial tributável pelo Imposto de Renda Pessoa Jurídica (IRPJ) e pela Contribuição Social sobre o Lucro Líquido (CSLL).…
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