On April 26, 2023, the justices of the STJ unanimously decided to maintain the collection of IRPJ (Corporate Income Tax) and CSLL (Social Contribution on Net Profits) on amounts received as interest rates (Selic) in the withdrawal of judicial deposits.
In 2013, the Superior Court of Justice had ruled on the legality of taxation both in the withdrawal of judicial deposits and in the refund of undue payments. However, in 2021, the STF (Supreme Federal Court) excluded the taxation of Selic in the refund of undue payments, creating a legal impasse on the issue.
In 2022, the STF determined that the controversy regarding the withdrawal of judicial deposits is infraconstitutional, leaving the final word to the STJ. Consequently, taxpayers requested a reconsideration of the 2013 decision, but the higher court decided to only readjust the thesis regarding the refund of undue payments, applying the STF precedent while maintaining its position on the taxation of Selic in the withdrawal of judicial deposits.
The thesis of Theme 504 was upheld, stating that interest rates in the refund of judicial deposits have a remuneratory nature and are subject to IRPJ and CSLL taxation.
Regarding Theme 505, the thesis was readjusted and established to assert that Selic interest rates in the refund of undue tax payments are not included in the calculation basis of IRPJ and CSLL, with the need to observe the modulation provided in Theme 962 of the STF’s general repercussion.
“Interest rates applicable to the refund of judicial deposits have a remuneratory nature and are subject to IRPJ and CSLL taxation.”
“Selic interest rates applicable to the refund of undue tax payments are outside the calculation basis of IRPJ and CSLL, with the need to observe the modulation provided in Theme 962 of the general repercussion of the STF.”