{"id":7892,"date":"2021-02-09T19:05:23","date_gmt":"2021-02-09T22:05:23","guid":{"rendered":"https:\/\/mhcalculos.com.br\/noticias\/area\/previdenciario\/trf3-ajuda-de-custo-para-transferencia-de-domicilio-nao-esta-sujeita-a-imposto-de-renda.html"},"modified":"2021-07-28T14:28:10","modified_gmt":"2021-07-28T17:28:10","slug":"trf3-ajuda-de-custo-para-transferencia-de-domicilio-nao-esta-sujeita-a-imposto-de-renda","status":"publish","type":"post","link":"https:\/\/mhcalculos.com.br\/noticias\/area\/previdenciario\/trf3-ajuda-de-custo-para-transferencia-de-domicilio-nao-esta-sujeita-a-imposto-de-renda.html","title":{"rendered":"TRF3: AJUDA DE CUSTO PARA TRANSFER\u00caNCIA DE DOMIC\u00cdLIO N\u00c3O EST\u00c1 SUJEITA A IMPOSTO DE RENDA"},"content":{"rendered":"\n<div class=\"mat\">\n<div class=\"BCX9 Ltr OutlineElement SCXW26347000\" style='-webkit-tap-highlight-color:transparent; -webkit-text-stroke-width:0px; -webkit-user-drag:none; background-color:#ffffff; clear:both; color:rgba(0, 0, 0, 0.847); cursor:text; direction:ltr; font-family:\"Segoe UI\",\"Segoe UI Web\",Arial,Verdana,sans-serif; font-size:12px; font-style:normal; font-variant-caps:normal; font-variant-ligatures:normal; font-weight:400; letter-spacing:normal; margin-bottom:0px; margin-left:0px; margin-right:0px; margin-top:0px; orphans:2; overflow:visible; padding:0px; position:relative; text-align:start; text-decoration-color:initial; text-decoration-style:initial; text-indent:0px; text-transform:none; user-select:text; white-space:normal; widows:2; word-spacing:0px'>\n<p><em><span>Para TRF3,\u00a0a n\u00e3o incid\u00eancia do tributo est\u00e1 de acordo com jurisprud\u00eancia e legisla\u00e7\u00e3o<\/span><\/em>\u00a0<\/p>\n<\/div>\n<div class=\"BCX9 Ltr OutlineElement SCXW26347000\" style='-webkit-tap-highlight-color:transparent; -webkit-text-stroke-width:0px; -webkit-user-drag:none; background-color:#ffffff; clear:both; color:rgba(0, 0, 0, 0.847); cursor:text; direction:ltr; font-family:\"Segoe UI\",\"Segoe UI Web\",Arial,Verdana,sans-serif; font-size:12px; font-style:normal; font-variant-caps:normal; font-variant-ligatures:normal; font-weight:400; letter-spacing:normal; margin-bottom:0px; margin-left:0px; margin-right:0px; margin-top:0px; orphans:2; overflow:visible; padding:0px; position:relative; text-align:start; text-decoration-color:initial; text-decoration-style:initial; text-indent:0px; text-transform:none; user-select:text; white-space:normal; widows:2; word-spacing:0px'>\n<p><span>A Terceira Turma do Tribunal Regional Federal da 3\u00aa Regi\u00e3o (TRF3) manteve senten\u00e7a e\u00a0afastou\u00a0a incid\u00eancia de Imposto de Renda Retido na Fonte\u00a0(IRRF)\u00a0sobre ajuda de custo destinada \u00e0 transfer\u00eancia de domic\u00edlio\u00a0de um trabalhador de S\u00e3o Bernardo do Campo\/SP para Cama\u00e7ari\/BA.<\/span>\u00a0<\/p>\n<\/div>\n<div class=\"BCX9 Ltr OutlineElement SCXW26347000\" style='-webkit-tap-highlight-color:transparent; -webkit-text-stroke-width:0px; -webkit-user-drag:none; background-color:#ffffff; clear:both; color:rgba(0, 0, 0, 0.847); cursor:text; direction:ltr; font-family:\"Segoe UI\",\"Segoe UI Web\",Arial,Verdana,sans-serif; font-size:12px; font-style:normal; font-variant-caps:normal; font-variant-ligatures:normal; font-weight:400; letter-spacing:normal; margin-bottom:0px; margin-left:0px; margin-right:0px; margin-top:0px; orphans:2; overflow:visible; padding:0px; position:relative; text-align:start; text-decoration-color:initial; text-decoration-style:initial; text-indent:0px; text-transform:none; user-select:text; white-space:normal; widows:2; word-spacing:0px'>\n<p><span>Para o colegiado, o\u00a0empregado\u00a0comprovou\u00a0que o valor era referente aux\u00edlio para o deslocamento\u00a0de domic\u00edlio. Ele juntou aos autos um\u00a0adendo ao contrato de trabalho e\u00a0<\/span><em><span>e-mail<\/span><\/em><span>\u00a0da empresa comunicando\u00a0a transfer\u00eancia.\u00a0Al\u00e9m disso, a legisla\u00e7\u00e3o e\u00a0a\u00a0jurisprud\u00eancia consolidada\u00a0do Superior Tribunal de Justi\u00e7a\u00a0(STJ) e do TRF3 garantem\u00a0a n\u00e3o incid\u00eancia\u00a0do IRRF\u00a0nesta situa\u00e7\u00e3o.<\/span>\u00a0<\/p>\n<\/div>\n<div class=\"BCX9 Ltr OutlineElement SCXW26347000\" style='-webkit-tap-highlight-color:transparent; -webkit-text-stroke-width:0px; -webkit-user-drag:none; background-color:#ffffff; clear:both; color:rgba(0, 0, 0, 0.847); cursor:text; direction:ltr; font-family:\"Segoe UI\",\"Segoe UI Web\",Arial,Verdana,sans-serif; font-size:12px; font-style:normal; font-variant-caps:normal; font-variant-ligatures:normal; font-weight:400; letter-spacing:normal; margin-bottom:0px; margin-left:0px; margin-right:0px; margin-top:0px; orphans:2; overflow:visible; padding:0px; position:relative; text-align:start; text-decoration-color:initial; text-decoration-style:initial; text-indent:0px; text-transform:none; user-select:text; white-space:normal; widows:2; word-spacing:0px'>\n<p><span>Em 2019, o\u00a0autor havia entrado com\u00a0mandado\u00a0de seguran\u00e7a contra a Uni\u00e3o pela cobran\u00e7a do tributo sobre\u00a0a \u201cgratifica\u00e7\u00e3o especial\u201d\u00a0paga por\u00a0sua empresa\u00a0para cobrir despesas de transfer\u00eancia de domic\u00edlio. O valor de R$ 99.345,33\u00a0equivalia a sete remunera\u00e7\u00f5es\u00a0do empregado.<\/span>\u00a0<span>\u00a0<\/span><\/p>\n<\/div>\n<div class=\"BCX9 Ltr OutlineElement SCXW26347000\" style='-webkit-tap-highlight-color:transparent; -webkit-text-stroke-width:0px; -webkit-user-drag:none; background-color:#ffffff; clear:both; color:rgba(0, 0, 0, 0.847); cursor:text; direction:ltr; font-family:\"Segoe UI\",\"Segoe UI Web\",Arial,Verdana,sans-serif; font-size:12px; font-style:normal; font-variant-caps:normal; font-variant-ligatures:normal; font-weight:400; letter-spacing:normal; margin-bottom:0px; margin-left:0px; margin-right:0px; margin-top:0px; orphans:2; overflow:visible; padding:0px; position:relative; text-align:start; text-decoration-color:initial; text-decoration-style:initial; text-indent:0px; text-transform:none; user-select:text; white-space:normal; widows:2; word-spacing:0px'>\n<p><span>Em primeira inst\u00e2ncia, a\u00a0Justi\u00e7a Federal concedeu a ordem\u00a0e aceitou o argumento\u00a0de que a verba teria natureza jur\u00eddica de ajuda de custo, n\u00e3o incidindo, portanto, IRRF quando do respectivo pagamento.\u00a0A Uni\u00e3o apelou ao TRF3.<\/span><\/p>\n<\/div>\n<div class=\"BCX9 Ltr OutlineElement SCXW26347000\" style='-webkit-tap-highlight-color:transparent; -webkit-text-stroke-width:0px; -webkit-user-drag:none; background-color:#ffffff; clear:both; color:rgba(0, 0, 0, 0.847); cursor:text; direction:ltr; font-family:\"Segoe UI\",\"Segoe UI Web\",Arial,Verdana,sans-serif; font-size:12px; font-style:normal; font-variant-caps:normal; font-variant-ligatures:normal; font-weight:400; letter-spacing:normal; margin-bottom:0px; margin-left:0px; margin-right:0px; margin-top:0px; orphans:2; overflow:visible; padding:0px; position:relative; text-align:start; text-decoration-color:initial; text-decoration-style:initial; text-indent:0px; text-transform:none; user-select:text; white-space:normal; widows:2; word-spacing:0px'>\n<p><span>Ao analisar o recurso, o desembargador federal relator Carlos Muta\u00a0afirmou que, conforme o STJ, a ajuda de custo paga ao empregado, sem habitualidade, para transfer\u00eancia de local de trabalho, n\u00e3o se integra\u00a0ao sal\u00e1rio, sendo\u00a0isenta\u00a0de imposto de renda.<\/span><\/p>\n<\/div>\n<div class=\"BCX9 Ltr OutlineElement SCXW26347000\" style='-webkit-tap-highlight-color:transparent; -webkit-text-stroke-width:0px; -webkit-user-drag:none; background-color:#ffffff; clear:both; color:rgba(0, 0, 0, 0.847); cursor:text; direction:ltr; font-family:\"Segoe UI\",\"Segoe UI Web\",Arial,Verdana,sans-serif; font-size:12px; font-style:normal; font-variant-caps:normal; font-variant-ligatures:normal; font-weight:400; letter-spacing:normal; margin-bottom:0px; margin-left:0px; margin-right:0px; margin-top:0px; orphans:2; overflow:visible; padding:0px; position:relative; text-align:start; text-decoration-color:initial; text-decoration-style:initial; text-indent:0px; text-transform:none; user-select:text; white-space:normal; widows:2; word-spacing:0px'>\n<p><span>\u201cCom efeito, a an\u00e1lise das provas carreadas aos autos respalda a natureza indenizat\u00f3ria da verba, qualquer que seja o\u00a0<\/span><em><span>nomen juris<\/span><\/em><span>\u00a0(denomina\u00e7\u00e3o legal) aplicado, pois demonstrado que\u00a0se destina exclusivamente ao ressarcimento de despesas de transfer\u00eancia de domic\u00edlio por deslocamento do empregado. Consta expressamente da cl\u00e1usula contratual espec\u00edfica que nenhum outro valor deve ser reembolsado pelo empregador, a confirmar, portanto, a natureza indenizat\u00f3ria e eventual do pagamento\u201d, acrescentou.<\/span>\u00a0<\/p>\n<\/div>\n<div class=\"BCX9 Ltr OutlineElement SCXW26347000\" style='-webkit-tap-highlight-color:transparent; -webkit-text-stroke-width:0px; -webkit-user-drag:none; background-color:#ffffff; clear:both; color:rgba(0, 0, 0, 0.847); cursor:text; direction:ltr; font-family:\"Segoe UI\",\"Segoe UI Web\",Arial,Verdana,sans-serif; font-size:12px; font-style:normal; font-variant-caps:normal; font-variant-ligatures:normal; font-weight:400; letter-spacing:normal; margin-bottom:0px; margin-left:0px; margin-right:0px; margin-top:0px; orphans:2; overflow:visible; padding:0px; position:relative; text-align:start; text-decoration-color:initial; text-decoration-style:initial; text-indent:0px; text-transform:none; user-select:text; white-space:normal; widows:2; word-spacing:0px'>\n<p><span>A Terceira Turma concluiu que o valor recebido pelo empregado, ainda que expressivo, n\u00e3o descaracteriza a natureza jur\u00eddica de\u00a0indeniza\u00e7\u00e3o. Assim, por unanimidade, manteve integralmente a senten\u00e7a e negou provimento \u00e0 apela\u00e7\u00e3o e \u00e0 remessa necess\u00e1ria.<\/span>\u00a0<\/p>\n<p>\n<span>Apela\u00e7\u00e3o C\u00edvel 5003981-54.2019.4.03.6114<\/span>\u00a0<\/p>\n<\/div>\n<div class=\"BCX9 Ltr OutlineElement SCXW26347000\" style='-webkit-tap-highlight-color:transparent; -webkit-text-stroke-width:0px; -webkit-user-drag:none; background-color:#ffffff; clear:both; color:rgba(0, 0, 0, 0.847); cursor:text; direction:ltr; font-family:\"Segoe UI\",\"Segoe UI Web\",Arial,Verdana,sans-serif; font-size:12px; font-style:normal; font-variant-caps:normal; font-variant-ligatures:normal; font-weight:400; letter-spacing:normal; margin-bottom:0px; margin-left:0px; margin-right:0px; margin-top:0px; orphans:2; overflow:visible; padding:0px; position:relative; text-align:start; text-decoration-color:initial; text-decoration-style:initial; text-indent:0px; text-transform:none; user-select:text; white-space:normal; widows:2; word-spacing:0px'>\n<p>\u00a0<span><\/span>\u00a0<\/p>\n<\/div>\n<div class=\"BCX9 Ltr OutlineElement SCXW26347000\" style='-webkit-tap-highlight-color:transparent; -webkit-text-stroke-width:0px; -webkit-user-drag:none; background-color:#ffffff; clear:both; color:rgba(0, 0, 0, 0.847); cursor:text; direction:ltr; font-family:\"Segoe UI\",\"Segoe UI Web\",Arial,Verdana,sans-serif; font-size:12px; font-style:normal; font-variant-caps:normal; font-variant-ligatures:normal; font-weight:400; letter-spacing:normal; margin-bottom:0px; margin-left:0px; margin-right:0px; margin-top:0px; orphans:2; overflow:visible; padding:0px; position:relative; text-align:start; text-decoration-color:initial; text-decoration-style:initial; text-indent:0px; text-transform:none; user-select:text; white-space:normal; widows:2; word-spacing:0px'>\n<p><a class=\"Hyperlink SCXW26347000 BCX9\" href=\"http:\/\/www.twitter.com\/trf3_oficial\" rel=\"noreferrer noopener\" target=\"_blank\"><u><span>www.twitter.com\/trf3_oficial<\/span><\/u><\/a>\u00a0<\/p>\n<\/div>\n<div class=\"BCX9 Ltr OutlineElement SCXW26347000\" style='-webkit-tap-highlight-color:transparent; -webkit-text-stroke-width:0px; -webkit-user-drag:none; background-color:#ffffff; clear:both; color:rgba(0, 0, 0, 0.847); cursor:text; direction:ltr; font-family:\"Segoe UI\",\"Segoe UI Web\",Arial,Verdana,sans-serif; font-size:12px; font-style:normal; font-variant-caps:normal; font-variant-ligatures:normal; font-weight:400; letter-spacing:normal; margin-bottom:0px; margin-left:0px; margin-right:0px; margin-top:0px; orphans:2; overflow:visible; padding:0px; position:relative; text-align:start; text-decoration-color:initial; text-decoration-style:initial; text-indent:0px; text-transform:none; user-select:text; white-space:normal; widows:2; word-spacing:0px'>\n<p><a class=\"Hyperlink SCXW26347000 BCX9\" href=\"http:\/\/www.instagram.com\/trf3_oficial\" rel=\"noreferrer noopener\" target=\"_blank\"><u><span>www.instagram.com\/trf3_oficial<\/span><\/u><\/a>\u00a0<\/p>\n<\/div>\n<\/div>\n<p><script async src=\"https:\/\/platform.twitter.com\/widgets.js\" charset=\"utf-8\"><\/script><script async defer src=\"https:\/\/platform.instagram.com\/en_US\/embeds.js\"><\/script><br \/>\n<i>Com informa\u00e7\u00f5es da assessoria de imprensa do TRF3.<\/i><br \/>\n<br \/><a href=\"http:\/\/web.trf3.jus.br\/noticias\/Noticias\/Noticia\/Exibir\/404958\">Fonte<\/a><br \/>\n<br \/><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Para TRF3,\u00a0a n\u00e3o incid\u00eancia do tributo est\u00e1 de acordo com jurisprud\u00eancia e legisla\u00e7\u00e3o\u00a0 A Terceira Turma do Tribunal Regional Federal da 3\u00aa Regi\u00e3o (TRF3) manteve senten\u00e7a e\u00a0afastou\u00a0a incid\u00eancia de Imposto de Renda Retido na Fonte\u00a0(IRRF)\u00a0sobre ajuda de custo destinada \u00e0 transfer\u00eancia de domic\u00edlio\u00a0de um trabalhador de S\u00e3o Bernardo do Campo\/SP para Cama\u00e7ari\/BA.\u00a0 Para o colegiado, [&hellip;]<\/p>\n","protected":false},"author":3063,"featured_media":2092,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[5,110],"tags":[32,31,42,30,29,213,9,152,218,214],"class_list":{"0":"post-7892","1":"post","2":"type-post","3":"status-publish","4":"format-standard","5":"has-post-thumbnail","7":"category-previdenciario","8":"category-trf3","9":"tag-calculos-judiciais","10":"tag-calculos-tributarios","11":"tag-direito-tributario","12":"tag-divida-ativa","13":"tag-fazenda-publica","14":"tag-imposto","15":"tag-pericia","16":"tag-trf3","17":"tag-tribunal-regional-federal","18":"tag-tributo"},"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.2 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>TRF3: AJUDA DE CUSTO PARA TRANSFER\u00caNCIA DE DOMIC\u00cdLIO N\u00c3O EST\u00c1 SUJEITA A IMPOSTO DE RENDA | Portal de Not\u00edcias<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/mhcalculos.com.br\/noticias\/area\/previdenciario\/trf3-ajuda-de-custo-para-transferencia-de-domicilio-nao-esta-sujeita-a-imposto-de-renda.html\" \/>\n<meta property=\"og:locale\" content=\"pt_BR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"TRF3: AJUDA DE CUSTO PARA TRANSFER\u00caNCIA DE DOMIC\u00cdLIO N\u00c3O EST\u00c1 SUJEITA A IMPOSTO DE RENDA | Portal de Not\u00edcias\" \/>\n<meta property=\"og:description\" content=\"Para TRF3,\u00a0a n\u00e3o incid\u00eancia do tributo est\u00e1 de acordo com jurisprud\u00eancia e legisla\u00e7\u00e3o\u00a0 A Terceira Turma do Tribunal Regional Federal da 3\u00aa Regi\u00e3o (TRF3) manteve senten\u00e7a e\u00a0afastou\u00a0a incid\u00eancia de Imposto de Renda Retido na Fonte\u00a0(IRRF)\u00a0sobre ajuda de custo 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