Amortização do ágio e imposto sobre a renda: incorporação, fusão e cisão / Goodwill amortization and income tax: amalgamation, merger and spin-off


IBICT - Instituto Brasileiro de Informação em Ciência e Tecnologia




This is a study that aims to research the legal content that establish the legal relationship of the registry of goodwill on the acquisition of equity on a controlled company, and the possibility to depreciate from income tax calculation basis the goodwill registered on the acquisition, when of the amalgamation of the acquired company due to a merger or spin-off. It was analyzed the construction of the legal texts in comparison with the accounting standards currently adopted by the Brazilian accounting system, followed by the recent changes influenced by worldwide modifications on these rules. The premise of a closed, autonomous and independent system of laws was taken in consideration without the existence of dialogism and Intertextuality between the science of law and accounting science. Thus were examined normative tax assumptions in order to compare it with corporate law and accounting records. Since no changes were identified on tax laws on this subject, were analyzed the structures and limits of the possibilities of register, measurement and amortization of the goodwill for tax purposes. Considering the facts and the legal aspects that could justify the possibility to apply the rules related to the amortization of goodwill, it was verified the importance of the theory of evidence to each specific case. Finally, it was analyzed if the main administrative court decisions on the subject that can be related to the discussions here taken


amalgamation incorporation of shares accounting law # 11,638/2007 law # 11,941/2009 direito tributario imposto sobre a renda Ágio amortização reorganização societária fusão cisão incorporação incorporação de ações contabilidade lei n 11.638/2007 lei n 11.941/2009 income tax goodwill depreciation corporate restructuring merger spin-off

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