A Dedutibilidade das Despesas com Juros Pagos em Decorrência de Empréstimos Contraídos por Empresas Holdings para Aquisição de Investimentos

Tratamento antes e depois da Incorporação da Empresa Holding na Investida

Abstract

IRPJ and CSLL law provides for certain conditions that need to be observed in order to deduct an expense from the taxable basis of these taxes. The main condition to be observed refers to the necessity of the expense for the development of the company’s activities. This article intend to analyze the concept of deductible expenses in order to determine whether the interest expenses related to loan agreements entered by holding companies would be deductible or not. It will focus on two particular moments: (i) when the holding company incurs in the expenses and (ii) when such expenses are incurred by the invested company as a result of the merger of the holding company into the latter. Furthermore, this article will also analyze the universal succession rule applicable to merger transactions.