IMPOSTO DE RENDA DA PESSOA FÍSICA 2013/2014
Autor: CARLOS MARINHO - Equipe Maximus | Publicado: 2013-12-19T08:45:00-08:00

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IMPOSTO
DE RENDA DA PESSOA FÍSICA – 2013/2014.





INFORMATIVO ESPECIAL
– PENSÃO ALIMENTÍCIA. 





Material escolar estipulado em
sentença judicial de pensão alimentícia é indedutível do Imposto de renda.





A
Superintendência Regional da Receita Federal, 8ª Região Fiscal, aprovou a
seguinte ementa através da Solução de Consulta em referência:



&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; “A
importância paga a título de pensão alimentícia em virtude de cumprimento
de decisão judicial, de acordo homologado judicialmente ou de escritura pública
a que se refere o art. 1 1.124-A do Código de Processo Civil, pode ser deduzida
na determinação da base de cálculo sujeita à incidência mensal e na Declaração
de Ajuste Anual. 



&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Já as despesas médicas e de educação do
alimentando, quando realizadas pelo alimentante, destacadas da pensão
alimentícia, poderão ser deduzidas pelo alimentador na determinação da base de
cálculo do Imposto de Renda somente na
Declaração de Ajuste Anual, e
não mensalmente, observados os limites e requisitos pertinentes. 





SÃO INDEDUTÍVEIS:



São indedutíveis da base de cálculo do imposto devido
pelo alimentante, às despesas relativas a transporte, material e uniformes
escolares, aulas de prática de esportes e curso de idiomas estrangeiros,
salários e encargos de empregados domésticos, despesas condominiais ou despesas
de separação e aquisição de veículos ainda que estipuladas em sentença judicial
ou acordo homologado judicialmente. &nbsp;&nbsp;&nbsp;O
responsável pelo pagamento de pensão alimentícia pode efetuar a dedução do
valor total correspondente a dependente no ano calendário em que ocorreu a
mudança na relação de dependência, isto é, no ano em que foi proferida a
decisão judicial ou homologado judicial.



&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; DISPOSITIVOS LEGAIS: Lei nº 9.250, de
1995, art. 4º, inciso II, art. 8º, inciso II, alínea f, e § 3º; Decreto nº
3.000, de 1999, art. 78 IN
SRF nº 15, de 2001, arts. 40, 48 e 49.”

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; &nbsp;



Fonte: Diário Oficial da União:





Carlos Marinho

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