Juros sobre o Capital Próprio

Momento de Dedução da Despesa

Abstract

This article aims to deal with several aspects regarding the payment and fiscal deduction of interests on the capital, starting with the concept of incurred expense. After determining the tax period which is deemed to be the competent one, it is possible to deduct the expense for tax purpose at the proper moment, as well as to determine the limitation of the value which is legally allowed do be deducted. Such conclusions are also important to settle disputes about cases in which the interest is paid during a certain tax period but is calculated over a length of time prior to such a period.