{"id":2326,"date":"2024-09-16T16:37:02","date_gmt":"2024-09-16T19:37:02","guid":{"rendered":"https:\/\/granda.com.br\/?p=2326"},"modified":"2024-09-16T16:37:02","modified_gmt":"2024-09-16T19:37:02","slug":"stj-define-que-stock-options-possui-carater-mercantil-e-nao-remuneratorio","status":"publish","type":"post","link":"https:\/\/granda.com.br\/en\/stj-define-que-stock-options-possui-carater-mercantil-e-nao-remuneratorio\/","title":{"rendered":"STJ define que stock options possui car\u00e1ter mercantil, e n\u00e3o remunerat\u00f3rio."},"content":{"rendered":"<p>A 1\u00aa Se\u00e7\u00e3o do Superior Tribunal de Justi\u00e7a (STJ), apreciando o Tema 1226 dos recursos repetitivos, decidiu, por maioria de votos, que os planos de op\u00e7\u00e3o de compra de a\u00e7\u00f5es por executivos (<em>stock option plan<\/em>) t\u00eam natureza jur\u00eddica mercantil, devendo ser tributados pelo Imposto de Renda da Pessoa F\u00edsica (IRPF), sob a sistem\u00e1tica de ganho de capital, no momento da venda das a\u00e7\u00f5es.<\/p>\n<p>Votaram com o Relator, Ministro S\u00e9rgio Kukina, os Ministros Benedito Gon\u00e7alves, Afr\u00e2nio Vilela, Paulo S\u00e9rgio Domingues, Gurgel de Faria e Teodoro Silva, restando vencida a Ministra Maria Thereza de Assis Moura.<\/p>\n<p>Nesse sentido, foram aprovadas, as seguintes teses:<\/p>\n<ul>\n<li>no regime do <em>stock option plan<\/em> (art. 168, \u00a7 3\u00ba, da Lei n\u00ba 6.404\/1976), porque revestido de natureza mercantil, n\u00e3o incide o IRPF quando da efetiva aquisi\u00e7\u00e3o de a\u00e7\u00f5es, junto \u00e0 companhia outorgante da op\u00e7\u00e3o de compra, dada a inexist\u00eancia de acr\u00e9scimo patrimonial em prol do optante adquirente; e<\/li>\n<li>incidir\u00e1 o IRPF, quando o adquirente de a\u00e7\u00f5es no <em>stock option plan<\/em> vier a revend\u00ea-las com apurado ganho de capital.<\/li>\n<\/ul>\n<p>N\u00e3o obstante o referido julgamento tenha efeito vinculante \u2013 isto \u00e9, seja aplic\u00e1vel a todos os casos sobre o tema \u2013 vale pontuar que a natureza mercantil do <em>stock option plan<\/em> poder\u00e1 ser questionada se ausentes os elementos essenciais que caracterizam uma opera\u00e7\u00e3o comercial, como, por exemplo, voluntariedade, onerosidade e assun\u00e7\u00e3o de risco.<\/p>\n<p>Por fim, ainda que o julgamento tenha analisado a tributa\u00e7\u00e3o apenas pelo IRPF, o seu entendimento certamente influenciar\u00e1 no Imposto de Renda Retido na Fonte (IRRF) e nas contribui\u00e7\u00f5es sociais de natureza previdenci\u00e1ria.<\/p>\n<p>Aguarda-se publica\u00e7\u00e3o do ac\u00f3rd\u00e3o, que poder\u00e1 ser objeto de recurso, inclusive quanto \u00e0 eventual modula\u00e7\u00e3o de efeitos.<\/p>\n<p>O nosso time tribut\u00e1rio est\u00e1 \u00e0 disposi\u00e7\u00e3o para esclarecimentos e alinhamento de estrat\u00e9gias sobre o tema.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>A 1\u00aa Se\u00e7\u00e3o do Superior Tribunal de Justi\u00e7a (STJ), apreciando o Tema 1226 dos recursos repetitivos, decidiu, por maioria de votos, que os planos de op\u00e7\u00e3o de compra de a\u00e7\u00f5es<span class=\"excerpt-hellip\"> [\u2026]<\/span><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[6],"tags":[],"ppma_author":[287],"class_list":["post-2326","post","type-post","status-publish","format-standard","hentry","category-noticias"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>STJ define que stock options possui car\u00e1ter mercantil, e n\u00e3o remunerat\u00f3rio. | Granda Advogados<\/title>\n<meta name=\"description\" content=\"Granda Advogados oferece assessoria jur\u00eddica multidisciplinar, consultiva e contenciosa, nas diversas \u00e1reas do Direito Empresarial.O STJ decidiu que planos de stock options possuem natureza mercantil, sendo tributados pelo IRPF como ganho de capital na venda das a\u00e7\u00f5es. 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