{"id":1883,"date":"2018-07-04T11:38:55","date_gmt":"2018-07-04T14:38:55","guid":{"rendered":"https:\/\/granda.com.br\/en\/?p=1883"},"modified":"2018-07-04T11:38:55","modified_gmt":"2018-07-04T14:38:55","slug":"turma-afasta-incidencia-de-ir-sobre-indenizacao-por-danos-materiais","status":"publish","type":"post","link":"https:\/\/granda.com.br\/en\/turma-afasta-incidencia-de-ir-sobre-indenizacao-por-danos-materiais\/","title":{"rendered":"Turma afasta incid\u00eancia de IR sobre indeniza\u00e7\u00e3o por danos materiais"},"content":{"rendered":"<p>Um banc\u00e1rio conseguiu, na Quarta Turma do Tribunal Superior do Trabalho, afastar a incid\u00eancia do Imposto de Renda sobre a pens\u00e3o mensal vital\u00edcia que receber\u00e1 do Ita\u00fa Unibanco S.A. A decis\u00e3o segue o entendimento do TST de que as indeniza\u00e7\u00f5es por danos morais e materiais t\u00eam natureza reparadora e n\u00e3o constituem acr\u00e9scimo patrimonial.<\/p>\n<p>O banco havia sido condenado no primeiro e no segundo graus porque o banc\u00e1rio havia ficado\u00a0incapacitado em decorr\u00eancia de doen\u00e7as osteomusculares relacionadas ao trabalho. Com fundamento na legisla\u00e7\u00e3o que regulamenta o Imposto de Renda (<a href=\"http:\/\/www.planalto.gov.br\/ccivil_03\/decreto\/d3000.htm\" target=\"_blank\" rel=\"noopener\">Decreto 3.000\/1999<\/a>), o Tribunal Regional do Trabalho da 9\u00aa Regi\u00e3o manteve o desconto sobre a pens\u00e3o mensal, por entender se tratar de parcela de natureza continuada.<\/p>\n<p>No recurso de revista ao TST, o banc\u00e1rio sustentou que a lei afasta a incid\u00eancia do IR sobre as indeniza\u00e7\u00f5es decorrentes de acidente de trabalho, o que inclui as referentes aos valores vincendos (a vencer) da pens\u00e3o vital\u00edcia. Segundo ele, tais verbas t\u00eam natureza jur\u00eddica indenizat\u00f3ria, e n\u00e3o de renda.<\/p>\n<p>A relatora, ministra Maria de Assis Calsing, observou que, nos termos do artigo 6\u00ba, inciso IV, da\u00a0<a href=\"http:\/\/www.planalto.gov.br\/ccivil_03\/Leis\/L7713.htm\" target=\"_blank\" rel=\"noopener\">Lei 7.713\/1988<\/a>, n\u00e3o incide Imposto de Renda sobre as indeniza\u00e7\u00f5es por acidente de trabalho, e a pens\u00e3o mensal da incapacita\u00e7\u00e3o para o trabalho,\u00a0que tem essa origem. Ainda conforme a ministra, o TST tem entendido que a indeniza\u00e7\u00e3o por danos morais e\u00a0materiais t\u00eam car\u00e1ter de repara\u00e7\u00e3o e, por isso, n\u00e3o sofre incid\u00eancia do imposto.<\/p>\n<p>A decis\u00e3o foi un\u00e2nime.<\/p>\n<p>&nbsp;<\/p>\n<p>Fonte: <a href=\"http:\/\/www.tst.jus.br\/web\/guest\/noticias\/-\/asset_publisher\/89Dk\/content\/turma-afasta-incidencia-de-ir-sobre-indenizacao-por-danos-materiais?inheritRedirect=false&amp;redirect=http%3A%2F%2Fwww.tst.jus.br%2Fweb%2Fguest%2Fnoticias%3Fp_p_id%3D101_INSTANCE_89Dk%26p_p_lifecycle%3D0%26p_p_state%3Dnormal%26p_p_mode%3Dview%26p_p_col_id%3Dcolumn-2%26p_p_col_count%3D2%26_101_INSTANCE_89Dk_advancedSearch%3Dfalse%26_101_INSTANCE_89Dk_keywords%3D%26_101_INSTANCE_89Dk_delta%3D10%26p_r_p_564233524_resetCur%3Dfalse%26_101_INSTANCE_89Dk_cur%3D2%26_101_INSTANCE_89Dk_andOperator%3Dtrue\" target=\"_blank\" rel=\"noopener\">Tribunal Superior do Trabalho<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Um banc\u00e1rio conseguiu, na Quarta Turma do Tribunal Superior do Trabalho, afastar a incid\u00eancia do Imposto de Renda sobre a pens\u00e3o mensal vital\u00edcia que receber\u00e1 do Ita\u00fa Unibanco S.A. A<span class=\"excerpt-hellip\"> [\u2026]<\/span><\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[42],"tags":[49],"ppma_author":[288],"class_list":["post-1883","post","type-post","status-publish","format-standard","hentry","category-noticias-en","tag-imposto-de-renda"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Turma afasta incid\u00eancia de IR sobre indeniza\u00e7\u00e3o por danos materiais | Granda Advogados<\/title>\n<meta name=\"description\" content=\"Granda Advogados oferece assessoria jur\u00eddica multidisciplinar, consultiva e contenciosa, nas diversas \u00e1reas do Direito Empresarial.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" 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