Do marco ao métodouma investigação da aderência da tributação do ganho por compra vantajosa nos eventos de cisão, fusão e incorporação aos parâmetros jurídico-constitucionais da renda tributável no Brasil

Resumo

This study examines the Brazilian tax treatment of bargain purchase gains arising in corporate reorganizations, as set forth in Decree-Law No. 1,598/1977 and Law No. 12,973/2014. It investigates whether the legislator’s choice to treat the reorganization itself as a realization event for income tax purposes is compatible with the constitutional and statutory framework that defines taxable income in Brazil. The analysis departs from the conceptual distinction between the former deságio and the contemporary notion of negative goodwill, assessing whether the accounting recognition required by CPC 15 (R1) may legitimately operate as a trigger for the realization of income under tax law. The research combines normative and doctrinal analysis, a review of jurisprudence from Brazilian superior courts and the Administrative Tax Court (CARF) on realization of income, equity pick-up accounting and corporate reorganizations, and a comparative inquiry into how jurisdictions applying IFRS 3 treat bargain purchase gains. The study seeks to identify convergences and tensions between international accounting standards and the Brazilian legal concept of taxable income, particularly with respect to availability, realization, and the constitutional principle of ability-to-pay. It also revisits the legislative evolution of the institute and critically evaluates the internal coherence of the current regime, situating it within the broader debate on the intersection-and frequent friction-between accounting standards and income taxation. Ultimately, the study assesses whether the immediate taxation of bargain purchase gains upon corporate reorganization is constitutionally legitimate, or whether only the subsequent disposal or writeoff of the investment would amount to an actual realization of income. The analysis thereby answers the central question guiding the research.

Ficha do documento

Tipo

Outro

Ano

2025

Instituição

Fundação Getulio Vargas

Fonte

Repositório da FGV

Idioma

Português

Acesso

Acesso aberto

Identificador

oai:repositorio.fgv.br:10438/38236

Temas

Finanças Públicas

Palavras-chave

Ganho por compra vantajosaDeságioReorganizações societáriasCPC 15Realização da rendaArt. 43 do CTNCapacidade contributivaComparação internacionalContabilidade e tributaçãoNegative goodwillBargain purchase gainCorporate reorganizationsRealization of incomeAbility-to-pay principleComparative taxationDireitoContabilidade societáriaTributação - BrasilLegislação