{"id":28781,"date":"2021-09-03T21:02:29","date_gmt":"2021-09-04T00:02:29","guid":{"rendered":"https:\/\/site-static-prd1.ctbz.com.br\/contabilidade-online\/?post_type=web-story&#038;p=28781"},"modified":"2021-09-03T21:02:34","modified_gmt":"2021-09-04T00:02:34","slug":"tributacao-lucros-dividendos-isencao","status":"publish","type":"web-story","link":"https:\/\/www.contabilizei.com.br\/contabilidade-online\/web-stories\/tributacao-lucros-dividendos-isencao\/","title":{"rendered":"Tributa\u00e7\u00e3o de lucros e dividendos: empresas que continuam isentas"},"content":{"rendered":"<p><html amp=\"\" lang=\"en\"><head><meta charSet=\"utf-8\"\/><meta name=\"viewport\" content=\"width=device-width,minimum-scale=1,initial-scale=1\"\/><script async=\"\" src=\"https:\/\/cdn.ampproject.org\/v0.js\"><\/script><script async=\"\" src=\"https:\/\/cdn.ampproject.org\/v0\/amp-story-1.0.js\" custom-element=\"amp-story\"><\/script><link 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poster-portrait-src=\"\/contabilidade-online\/wp-content\/uploads\/2021\/09\/tributacao_lucros_dividendos.jpg\"><amp-story-page id=\"20ce95c5-0b93-48ac-8261-f6376600febf\" auto-advance-after=\"10s\"><amp-story-grid-layer template=\"vertical\" aspect-ratio=\"412:618\" class=\"grid-layer\"><\/p>\n<div class=\"page-fullbleed-area\" style=\"background-color:rgb(180,176,173)\">\n<div class=\"page-safe-area\">\n<div style=\"position:absolute;pointer-events:none;left:0%;top:-9.25926%;width:100%;height:118.51852%;opacity:1\">\n<div style=\"pointer-events:initial;width:100%;height:100%;display:block;position:absolute;top:0;left:0\" class=\"mask\" id=\"el-d5fc04f0-2039-4208-b8ae-19d868c2a54a\">\n<div style=\"position:absolute;width:100.02804%;height:100%;left:-0.01402%;top:0%\" data-leaf-element=\"true\"><amp-img layout=\"fill\" src=\"https:\/\/images.unsplash.com\/photo-1610702874824-3d16dfe9aadd?ixid=MnwxMzcxOTN8MHwxfHNlYXJjaHw2Nnx8Y29tcGFueXxlbnwwfHx8fDE2MzA2OTgzMTY&amp;ixlib=rb-1.2.1&amp;fm=jpg&amp;w=3345&amp;h=5945&amp;fit=max\" alt=\"media\/unsplash:xzwsMmXTtzI\" srcSet=\"https:\/\/images.unsplash.com\/photo-1610702874824-3d16dfe9aadd?ixid=MnwxMzcxOTN8MHwxfHNlYXJjaHw2Nnx8Y29tcGFueXxlbnwwfHx8fDE2MzA2OTgzMTY&amp;ixlib=rb-1.2.1&amp;fm=jpg&amp;w=3345&amp;h=5945&amp;fit=max 3345w,https:\/\/images.unsplash.com\/photo-1610702874824-3d16dfe9aadd?ixid=MnwxMzcxOTN8MHwxfHNlYXJjaHw2Nnx8Y29tcGFueXxlbnwwfHx8fDE2MzA2OTgzMTY&amp;ixlib=rb-1.2.1&amp;fm=jpg&amp;w=2676&amp;h=4756&amp;fit=max 2676w,https:\/\/images.unsplash.com\/photo-1610702874824-3d16dfe9aadd?ixid=MnwxMzcxOTN8MHwxfHNlYXJjaHw2Nnx8Y29tcGFueXxlbnwwfHx8fDE2MzA2OTgzMTY&amp;ixlib=rb-1.2.1&amp;fm=jpg&amp;w=2007&amp;h=3567&amp;fit=max 2007w,https:\/\/images.unsplash.com\/photo-1610702874824-3d16dfe9aadd?ixid=MnwxMzcxOTN8MHwxfHNlYXJjaHw2Nnx8Y29tcGFueXxlbnwwfHx8fDE2MzA2OTgzMTY&amp;ixlib=rb-1.2.1&amp;fm=jpg&amp;w=1338&amp;h=2378&amp;fit=max 1338w,https:\/\/images.unsplash.com\/photo-1610702874824-3d16dfe9aadd?ixid=MnwxMzcxOTN8MHwxfHNlYXJjaHw2Nnx8Y29tcGFueXxlbnwwfHx8fDE2MzA2OTgzMTY&amp;ixlib=rb-1.2.1&amp;fm=jpg&amp;w=669&amp;h=1189&amp;fit=max 669w,https:\/\/images.unsplash.com\/photo-1610702874824-3d16dfe9aadd?ixid=MnwxMzcxOTN8MHwxfHNlYXJjaHw2Nnx8Y29tcGFueXxlbnwwfHx8fDE2MzA2OTgzMTY&amp;ixlib=rb-1.2.1&amp;fm=jpg&amp;w=340&amp;h=604&amp;fit=max 340w\"><\/amp-img><\/div>\n<\/div>\n<div class=\"element-overlay-area\" style=\"background-image:linear-gradient(0.5turn, rgba(0,0,0,0) 0%, rgba(0,40,104,0.7) 61%)\"><\/div>\n<\/div>\n<div class=\"page-background-overlay-area\" style=\"background-image:linear-gradient(0.5turn, rgba(0,0,0,0) 0%, rgba(0,40,104,0.7) 61%)\"><\/div>\n<\/div>\n<\/div>\n<p><\/amp-story-grid-layer><amp-story-grid-layer template=\"vertical\" aspect-ratio=\"412:618\" class=\"grid-layer\"><\/p>\n<div class=\"page-fullbleed-area\">\n<div class=\"page-safe-area\">\n<div style=\"position:absolute;pointer-events:none;left:14.32039%;top:71.19741%;width:72.08738%;height:20.38835%;opacity:1\">\n<div style=\"pointer-events:initial;width:100%;height:100%;display:block;position:absolute;top:0;left:0;border-radius:0.6734006734006733% 0.6734006734006733% 0.6734006734006733% 0.6734006734006733% \/ 1.5873015873015872% 1.5873015873015872% 1.5873015873015872% 1.5873015873015872%\" id=\"el-6d805dcc-aa07-454d-8440-381420ced24e\">\n<p class=\"fill\" style=\"white-space:pre-wrap;overflow-wrap:break-word;word-break:break-word;margin:-1.5151515151515151% 0;font-family:&quot;Lato&quot;,sans-serif;font-size:0.485437em;line-height:1.5;text-align:left;padding:0% 0%;color:#000000\"><span style=\"color: #fff\">Tributa\u00e7\u00e3o de lucros e dividendos: empresas que continuam isentas<\/span><\/p>\n<\/div>\n<\/div>\n<div style=\"position:absolute;pointer-events:none;left:14.32039%;top:95.95469%;width:71.84466%;height:3.07443%;opacity:1\">\n<div style=\"pointer-events:initial;width:100%;height:100%;display:block;position:absolute;top:0;left:0;border-radius:0.6756756756756757% 0.6756756756756757% 0.6756756756756757% 0.6756756756756757% \/ 10.526315789473683% 10.526315789473683% 10.526315789473683% 10.526315789473683%\" id=\"el-b1b1978e-c266-4bee-9e4f-e13927fd7305\">\n<p class=\"fill\" style=\"white-space:pre-wrap;overflow-wrap:break-word;word-break:break-word;margin:-0.8108108108108109% 0;font-family:&quot;Lato&quot;,sans-serif;font-size:0.258900em;line-height:1.5;text-align:left;padding:0% 0%;color:#000000\"><span style=\"color: #fff\">03\/09\/2021<\/span><\/p>\n<\/div>\n<\/div>\n<div style=\"position:absolute;pointer-events:none;left:13.59223%;top:0.80906%;width:56.31068%;height:5.50162%;opacity:1\">\n<div style=\"pointer-events:initial;width:100%;height:100%;display:block;position:absolute;top:0;left:0\" class=\"mask\" id=\"el-c758f702-ac28-4ca7-a805-db32ccb110f3\">\n<div style=\"position:absolute;width:100%;height:100.21595%;left:0%;top:-0.10797%\" data-leaf-element=\"true\"><amp-img layout=\"fill\" src=\"\/contabilidade-online\/wp-content\/uploads\/2021\/08\/contabilizei_logo.png\" alt=\"Logo da Contabilizei\" srcSet=\"\/contabilidade-online\/wp-content\/uploads\/2021\/08\/contabilizei_logo.png 463w,\/contabilidade-online\/wp-content\/uploads\/2021\/08\/contabilizei_logo-300x44.png 300w,\/contabilidade-online\/wp-content\/uploads\/2021\/08\/contabilizei_logo-150x22.png 150w\"><\/amp-img><\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<p><\/amp-story-grid-layer><\/amp-story-page><amp-story-page id=\"bc6f8571-1a42-4cd7-8ef7-17788de00f58\" auto-advance-after=\"10s\"><amp-story-grid-layer template=\"vertical\" aspect-ratio=\"412:618\" class=\"grid-layer\"><\/p>\n<div class=\"page-fullbleed-area\" style=\"background-color:#fff\">\n<div class=\"page-safe-area\">\n<div style=\"position:absolute;pointer-events:none;left:0%;top:-9.25926%;width:100%;height:118.51852%;opacity:1\">\n<div style=\"pointer-events:initial;width:100%;height:100%;display:block;position:absolute;top:0;left:0\" class=\"mask\" id=\"el-9fc0963c-102c-4df4-be60-9b89d5651033\">\n<div class=\"fill\" style=\"will-change:transform\"><\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<p><\/amp-story-grid-layer><amp-story-grid-layer template=\"vertical\" aspect-ratio=\"412:618\" class=\"grid-layer\"><\/p>\n<div class=\"page-fullbleed-area\">\n<div class=\"page-safe-area\">\n<div style=\"position:absolute;pointer-events:none;left:-10.43689%;top:-9.2233%;width:266.26214%;height:118.60841%;opacity:1\">\n<div style=\"pointer-events:initial;width:100%;height:100%;display:block;position:absolute;top:0;left:0\" class=\"mask\" id=\"el-ba4d9e72-e0cf-4e96-a25d-5a04bfb50698\">\n<div style=\"position:absolute;width:100.09478%;height:100%;left:-0.04739%;top:0%\" data-leaf-element=\"true\"><amp-img layout=\"fill\" src=\"https:\/\/images.unsplash.com\/photo-1573164574001-518958d9baa2?ixid=MnwxMzcxOTN8MHwxfHNlYXJjaHw1fHxibGFjayUyMHdvbWFuJTIwd29ya2luZ3xlbnwwfHx8fDE2MzA2OTg4OTM&amp;ixlib=rb-1.2.1&amp;fm=jpg&amp;w=6016&amp;h=4016&amp;fit=max\" alt=\"media\/unsplash:vLwH8bWoi_8\" srcSet=\"https:\/\/images.unsplash.com\/photo-1573164574001-518958d9baa2?ixid=MnwxMzcxOTN8MHwxfHNlYXJjaHw1fHxibGFjayUyMHdvbWFuJTIwd29ya2luZ3xlbnwwfHx8fDE2MzA2OTg4OTM&amp;ixlib=rb-1.2.1&amp;fm=jpg&amp;w=6016&amp;h=4016&amp;fit=max 6016w,https:\/\/images.unsplash.com\/photo-1573164574001-518958d9baa2?ixid=MnwxMzcxOTN8MHwxfHNlYXJjaHw1fHxibGFjayUyMHdvbWFuJTIwd29ya2luZ3xlbnwwfHx8fDE2MzA2OTg4OTM&amp;ixlib=rb-1.2.1&amp;fm=jpg&amp;w=4812&amp;h=3212&amp;fit=max 4812w,https:\/\/images.unsplash.com\/photo-1573164574001-518958d9baa2?ixid=MnwxMzcxOTN8MHwxfHNlYXJjaHw1fHxibGFjayUyMHdvbWFuJTIwd29ya2luZ3xlbnwwfHx8fDE2MzA2OTg4OTM&amp;ixlib=rb-1.2.1&amp;fm=jpg&amp;w=3609&amp;h=2409&amp;fit=max 3609w,https:\/\/images.unsplash.com\/photo-1573164574001-518958d9baa2?ixid=MnwxMzcxOTN8MHwxfHNlYXJjaHw1fHxibGFjayUyMHdvbWFuJTIwd29ya2luZ3xlbnwwfHx8fDE2MzA2OTg4OTM&amp;ixlib=rb-1.2.1&amp;fm=jpg&amp;w=2406&amp;h=1606&amp;fit=max 2406w,https:\/\/images.unsplash.com\/photo-1573164574001-518958d9baa2?ixid=MnwxMzcxOTN8MHwxfHNlYXJjaHw1fHxibGFjayUyMHdvbWFuJTIwd29ya2luZ3xlbnwwfHx8fDE2MzA2OTg4OTM&amp;ixlib=rb-1.2.1&amp;fm=jpg&amp;w=1203&amp;h=803&amp;fit=max 1203w,https:\/\/images.unsplash.com\/photo-1573164574001-518958d9baa2?ixid=MnwxMzcxOTN8MHwxfHNlYXJjaHw1fHxibGFjayUyMHdvbWFuJTIwd29ya2luZ3xlbnwwfHx8fDE2MzA2OTg4OTM&amp;ixlib=rb-1.2.1&amp;fm=jpg&amp;w=340&amp;h=227&amp;fit=max 340w\"><\/amp-img><\/div>\n<\/div>\n<div class=\"element-overlay-area\" style=\"background-image:linear-gradient(0.5turn, rgba(0,0,0,0) 0%, #002868 61%)\"><\/div>\n<\/div>\n<div style=\"position:absolute;pointer-events:none;left:13.1068%;top:56.79612%;width:73.54369%;height:39.64401%;opacity:1\">\n<div style=\"pointer-events:initial;width:100%;height:100%;display:block;position:absolute;top:0;left:0;border-radius:0.6600660066006601% 0.6600660066006601% 0.6600660066006601% 0.6600660066006601% \/ 0.8163265306122449% 0.8163265306122449% 0.8163265306122449% 0.8163265306122449%\" id=\"el-e4eceef8-c812-4fb0-8bd8-4c3f926e15fb\">\n<p class=\"fill\" style=\"white-space:pre-wrap;overflow-wrap:break-word;word-break:break-word;margin:-1.1881188118811887% 0;font-family:&quot;Lato&quot;,sans-serif;font-size:0.388350em;line-height:1.5;text-align:left;padding:0% 0%;color:#000000\"><span style=\"color: #fff\">Com a reforma do Imposto de Renda, a tributa\u00e7\u00e3o de lucros e dividendos&nbsp;dever\u00e1 ser de <\/span><span style=\"color: #04f7f7\">15%<\/span><span style=\"color: #fff\">. Mas h\u00e1 algumas exce\u00e7\u00f5es na regra. Veja a seguir quais empresas ficariam isentas.<\/span><\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<p><\/amp-story-grid-layer><\/amp-story-page><amp-story-page id=\"0cce5bf0-7218-4f58-95b8-7b7bc34f893e\" auto-advance-after=\"10s\"><amp-story-grid-layer template=\"vertical\" aspect-ratio=\"412:618\" class=\"grid-layer\"><\/p>\n<div class=\"page-fullbleed-area\" style=\"background-color:rgb(215,220,227)\">\n<div class=\"page-safe-area\">\n<div style=\"position:absolute;pointer-events:none;left:0%;top:-9.25926%;width:100%;height:118.51852%;opacity:1\">\n<div style=\"pointer-events:initial;width:100%;height:100%;display:block;position:absolute;top:0;left:0\" class=\"mask\" id=\"el-b8bd19f2-1b8d-49b3-bd05-a393bbd18067\">\n<div style=\"position:absolute;width:126.98413%;height:100%;left:-13.49206%;top:0%\" data-leaf-element=\"true\"><amp-img layout=\"fill\" src=\"https:\/\/images.unsplash.com\/photo-1512403754473-27835f7b9984?ixid=MnwxMzcxOTN8MHwxfHNlYXJjaHwzNXx8Y29tcGFueXxlbnwwfHx8fDE2MzA2OTMwMjA&amp;ixlib=rb-1.2.1&amp;fm=jpg&amp;w=2000&amp;h=2800&amp;fit=max\" alt=\"media\/unsplash:ow1mML1sOi0\" srcSet=\"https:\/\/images.unsplash.com\/photo-1512403754473-27835f7b9984?ixid=MnwxMzcxOTN8MHwxfHNlYXJjaHwzNXx8Y29tcGFueXxlbnwwfHx8fDE2MzA2OTMwMjA&amp;ixlib=rb-1.2.1&amp;fm=jpg&amp;w=2000&amp;h=2800&amp;fit=max 2000w,https:\/\/images.unsplash.com\/photo-1512403754473-27835f7b9984?ixid=MnwxMzcxOTN8MHwxfHNlYXJjaHwzNXx8Y29tcGFueXxlbnwwfHx8fDE2MzA2OTMwMjA&amp;ixlib=rb-1.2.1&amp;fm=jpg&amp;w=1600&amp;h=2240&amp;fit=max 1600w,https:\/\/images.unsplash.com\/photo-1512403754473-27835f7b9984?ixid=MnwxMzcxOTN8MHwxfHNlYXJjaHwzNXx8Y29tcGFueXxlbnwwfHx8fDE2MzA2OTMwMjA&amp;ixlib=rb-1.2.1&amp;fm=jpg&amp;w=1200&amp;h=1680&amp;fit=max 1200w,https:\/\/images.unsplash.com\/photo-1512403754473-27835f7b9984?ixid=MnwxMzcxOTN8MHwxfHNlYXJjaHwzNXx8Y29tcGFueXxlbnwwfHx8fDE2MzA2OTMwMjA&amp;ixlib=rb-1.2.1&amp;fm=jpg&amp;w=800&amp;h=1120&amp;fit=max 800w,https:\/\/images.unsplash.com\/photo-1512403754473-27835f7b9984?ixid=MnwxMzcxOTN8MHwxfHNlYXJjaHwzNXx8Y29tcGFueXxlbnwwfHx8fDE2MzA2OTMwMjA&amp;ixlib=rb-1.2.1&amp;fm=jpg&amp;w=400&amp;h=560&amp;fit=max 400w,https:\/\/images.unsplash.com\/photo-1512403754473-27835f7b9984?ixid=MnwxMzcxOTN8MHwxfHNlYXJjaHwzNXx8Y29tcGFueXxlbnwwfHx8fDE2MzA2OTMwMjA&amp;ixlib=rb-1.2.1&amp;fm=jpg&amp;w=340&amp;h=476&amp;fit=max 340w\"><\/amp-img><\/div>\n<\/div>\n<div class=\"element-overlay-area\" style=\"background-image:linear-gradient(0.5turn, rgba(0,0,0,0) 0%, rgba(0,40,104,0.7) 40%)\"><\/div>\n<\/div>\n<div class=\"page-background-overlay-area\" style=\"background-image:linear-gradient(0.5turn, rgba(0,0,0,0) 0%, rgba(0,40,104,0.7) 40%)\"><\/div>\n<\/div>\n<\/div>\n<p><\/amp-story-grid-layer><amp-story-grid-layer template=\"vertical\" aspect-ratio=\"412:618\" class=\"grid-layer\"><\/p>\n<div class=\"page-fullbleed-area\">\n<div class=\"page-safe-area\">\n<div style=\"position:absolute;pointer-events:none;left:12.86408%;top:45.30744%;width:75.72816%;height:50.32362%;opacity:1\">\n<div style=\"pointer-events:initial;width:100%;height:100%;display:block;position:absolute;top:0;left:0;border-radius:0.641025641025641% 0.641025641025641% 0.641025641025641% 0.641025641025641% \/ 0.6430868167202572% 0.6430868167202572% 0.6430868167202572% 0.6430868167202572%\" id=\"el-6e03d2cc-1ada-4929-af7e-95f3f3dee410\">\n<p class=\"fill\" style=\"white-space:pre-wrap;overflow-wrap:break-word;word-break:break-word;margin:-1.1538461538461542% 0;font-family:&quot;Lato&quot;,sans-serif;font-size:0.388350em;line-height:1.5;text-align:left;padding:0% 0%;color:#000000\"><span style=\"color: #fff\">\u2022 Micro e pequenas empresas do Simples Nacional.<\/span><\/p>\n<p><span style=\"color: #fff\">\u2022 Empresas do lucro presumido com faturamento inferior a R$ 4,8 milh\u00f5es\/ano.<\/span><\/p>\n<p><span style=\"color: #fff\">\u2022 Fundos de previd\u00eancia complementar.<\/span><\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<p><\/amp-story-grid-layer><\/amp-story-page><amp-story-page id=\"46bc2b87-2518-44e5-aeab-ef64e0b3d4a5\" auto-advance-after=\"10s\"><amp-story-grid-layer template=\"vertical\" aspect-ratio=\"412:618\" class=\"grid-layer\"><\/p>\n<div class=\"page-fullbleed-area\" style=\"background-color:rgb(195,199,199)\">\n<div class=\"page-safe-area\">\n<div style=\"position:absolute;pointer-events:none;left:0%;top:-9.25926%;width:100%;height:118.51852%;opacity:1\">\n<div style=\"pointer-events:initial;width:100%;height:100%;display:block;position:absolute;top:0;left:0\" class=\"mask\" id=\"el-b8cf8e5c-1c83-413b-b1b8-f99e362576bc\">\n<div style=\"position:absolute;width:118.51852%;height:100%;left:-9.25926%;top:0%\" data-leaf-element=\"true\"><amp-img layout=\"fill\" src=\"https:\/\/images.unsplash.com\/photo-1596713198625-dc21e599d2e3?ixid=MnwxMzcxOTN8MHwxfHNlYXJjaHw4N3x8Y29tcGFueXxlbnwwfHx8fDE2MzA3MDA5NTc&amp;ixlib=rb-1.2.1&amp;fm=jpg&amp;w=2688&amp;h=4032&amp;fit=max\" alt=\"media\/unsplash:B5L6Ehw_Aok\" srcSet=\"https:\/\/images.unsplash.com\/photo-1596713198625-dc21e599d2e3?ixid=MnwxMzcxOTN8MHwxfHNlYXJjaHw4N3x8Y29tcGFueXxlbnwwfHx8fDE2MzA3MDA5NTc&amp;ixlib=rb-1.2.1&amp;fm=jpg&amp;w=2688&amp;h=4032&amp;fit=max 2688w,https:\/\/images.unsplash.com\/photo-1596713198625-dc21e599d2e3?ixid=MnwxMzcxOTN8MHwxfHNlYXJjaHw4N3x8Y29tcGFueXxlbnwwfHx8fDE2MzA3MDA5NTc&amp;ixlib=rb-1.2.1&amp;fm=jpg&amp;w=2150&amp;h=3225&amp;fit=max 2150w,https:\/\/images.unsplash.com\/photo-1596713198625-dc21e599d2e3?ixid=MnwxMzcxOTN8MHwxfHNlYXJjaHw4N3x8Y29tcGFueXxlbnwwfHx8fDE2MzA3MDA5NTc&amp;ixlib=rb-1.2.1&amp;fm=jpg&amp;w=1612&amp;h=2418&amp;fit=max 1612w,https:\/\/images.unsplash.com\/photo-1596713198625-dc21e599d2e3?ixid=MnwxMzcxOTN8MHwxfHNlYXJjaHw4N3x8Y29tcGFueXxlbnwwfHx8fDE2MzA3MDA5NTc&amp;ixlib=rb-1.2.1&amp;fm=jpg&amp;w=1075&amp;h=1613&amp;fit=max 1075w,https:\/\/images.unsplash.com\/photo-1596713198625-dc21e599d2e3?ixid=MnwxMzcxOTN8MHwxfHNlYXJjaHw4N3x8Y29tcGFueXxlbnwwfHx8fDE2MzA3MDA5NTc&amp;ixlib=rb-1.2.1&amp;fm=jpg&amp;w=537&amp;h=806&amp;fit=max 537w,https:\/\/images.unsplash.com\/photo-1596713198625-dc21e599d2e3?ixid=MnwxMzcxOTN8MHwxfHNlYXJjaHw4N3x8Y29tcGFueXxlbnwwfHx8fDE2MzA3MDA5NTc&amp;ixlib=rb-1.2.1&amp;fm=jpg&amp;w=340&amp;h=510&amp;fit=max 340w\"><\/amp-img><\/div>\n<\/div>\n<div class=\"element-overlay-area\" style=\"background-image:linear-gradient(0.5turn, rgba(0,0,0,0) 0%, rgba(0,40,104,0.7) 60%)\"><\/div>\n<\/div>\n<div class=\"page-background-overlay-area\" style=\"background-image:linear-gradient(0.5turn, rgba(0,0,0,0) 0%, rgba(0,40,104,0.7) 60%)\"><\/div>\n<\/div>\n<\/div>\n<p><\/amp-story-grid-layer><amp-story-grid-layer template=\"vertical\" aspect-ratio=\"412:618\" class=\"grid-layer\"><\/p>\n<div class=\"page-fullbleed-area\">\n<div class=\"page-safe-area\">\n<div style=\"position:absolute;pointer-events:none;left:13.1068%;top:67.79935%;width:73.78641%;height:27.99353%;opacity:1\">\n<div style=\"pointer-events:initial;width:100%;height:100%;display:block;position:absolute;top:0;left:0;border-radius:0.6578947368421052% 0.6578947368421052% 0.6578947368421052% 0.6578947368421052% \/ 1.1560693641618496% 1.1560693641618496% 1.1560693641618496% 1.1560693641618496%\" id=\"el-521fd4d4-d3da-4d4d-a878-cb178c568b50\">\n<p class=\"fill\" style=\"white-space:pre-wrap;overflow-wrap:break-word;word-break:break-word;margin:-1.1842105263157898% 0;font-family:&quot;Lato&quot;,sans-serif;font-size:0.388350em;line-height:1.5;text-align:left;padding:0% 0%;color:#000000\"><span style=\"color: #fff\">\u2022 Empresas participantes de uma holding quando um conglomerado de empresas est\u00e1 sob controle societ\u00e1rio comum.<\/span><\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<p><\/amp-story-grid-layer><\/amp-story-page><amp-story-page id=\"c47b16ed-95da-42a2-b320-a5614a488179\" auto-advance-after=\"10s\"><amp-story-grid-layer template=\"vertical\" aspect-ratio=\"412:618\" class=\"grid-layer\"><\/p>\n<div class=\"page-fullbleed-area\" style=\"background-color:rgb(42,34,24)\">\n<div class=\"page-safe-area\">\n<div style=\"position:absolute;pointer-events:none;left:0%;top:-9.25926%;width:100%;height:118.51852%;opacity:1\">\n<div style=\"pointer-events:initial;width:100%;height:100%;display:block;position:absolute;top:0;left:0\" class=\"mask\" id=\"el-d51fac8f-0c46-4e06-a54c-d8b5c3ee89e9\">\n<div style=\"position:absolute;width:133.33334%;height:100%;left:-16.66667%;top:0%\" data-leaf-element=\"true\"><amp-img layout=\"fill\" src=\"https:\/\/images.unsplash.com\/photo-1554232456-8727aae0cfa4?ixid=MnwxMzcxOTN8MHwxfHNlYXJjaHw2fHxjb21wYW55fGVufDB8fHx8MTYzMDY5Mjk4NA&amp;ixlib=rb-1.2.1&amp;fm=jpg&amp;w=3024&amp;h=4032&amp;fit=max\" alt=\"media\/unsplash:c3tNiAb098I\" srcSet=\"https:\/\/images.unsplash.com\/photo-1554232456-8727aae0cfa4?ixid=MnwxMzcxOTN8MHwxfHNlYXJjaHw2fHxjb21wYW55fGVufDB8fHx8MTYzMDY5Mjk4NA&amp;ixlib=rb-1.2.1&amp;fm=jpg&amp;w=3024&amp;h=4032&amp;fit=max 3024w,https:\/\/images.unsplash.com\/photo-1554232456-8727aae0cfa4?ixid=MnwxMzcxOTN8MHwxfHNlYXJjaHw2fHxjb21wYW55fGVufDB8fHx8MTYzMDY5Mjk4NA&amp;ixlib=rb-1.2.1&amp;fm=jpg&amp;w=2419&amp;h=3225&amp;fit=max 2419w,https:\/\/images.unsplash.com\/photo-1554232456-8727aae0cfa4?ixid=MnwxMzcxOTN8MHwxfHNlYXJjaHw2fHxjb21wYW55fGVufDB8fHx8MTYzMDY5Mjk4NA&amp;ixlib=rb-1.2.1&amp;fm=jpg&amp;w=1814&amp;h=2419&amp;fit=max 1814w,https:\/\/images.unsplash.com\/photo-1554232456-8727aae0cfa4?ixid=MnwxMzcxOTN8MHwxfHNlYXJjaHw2fHxjb21wYW55fGVufDB8fHx8MTYzMDY5Mjk4NA&amp;ixlib=rb-1.2.1&amp;fm=jpg&amp;w=1209&amp;h=1612&amp;fit=max 1209w,https:\/\/images.unsplash.com\/photo-1554232456-8727aae0cfa4?ixid=MnwxMzcxOTN8MHwxfHNlYXJjaHw2fHxjb21wYW55fGVufDB8fHx8MTYzMDY5Mjk4NA&amp;ixlib=rb-1.2.1&amp;fm=jpg&amp;w=604&amp;h=805&amp;fit=max 604w,https:\/\/images.unsplash.com\/photo-1554232456-8727aae0cfa4?ixid=MnwxMzcxOTN8MHwxfHNlYXJjaHw2fHxjb21wYW55fGVufDB8fHx8MTYzMDY5Mjk4NA&amp;ixlib=rb-1.2.1&amp;fm=jpg&amp;w=340&amp;h=453&amp;fit=max 340w\"><\/amp-img><\/div>\n<\/div>\n<div class=\"element-overlay-area\" style=\"background-image:linear-gradient(0.5turn, rgba(0,0,0,0) 0%, rgba(0,40,104,0.7) 59%)\"><\/div>\n<\/div>\n<div class=\"page-background-overlay-area\" style=\"background-image:linear-gradient(0.5turn, rgba(0,0,0,0) 0%, rgba(0,40,104,0.7) 59%)\"><\/div>\n<\/div>\n<\/div>\n<p><\/amp-story-grid-layer><amp-story-grid-layer template=\"vertical\" aspect-ratio=\"412:618\" class=\"grid-layer\"><\/p>\n<div class=\"page-fullbleed-area\">\n<div class=\"page-safe-area\">\n<div style=\"position:absolute;pointer-events:none;left:13.1068%;top:62.78317%;width:73.78641%;height:33.17152%;opacity:1\">\n<div style=\"pointer-events:initial;width:100%;height:100%;display:block;position:absolute;top:0;left:0;border-radius:0.6578947368421052% 0.6578947368421052% 0.6578947368421052% 0.6578947368421052% \/ 0.975609756097561% 0.975609756097561% 0.975609756097561% 0.975609756097561%\" id=\"el-4ac88536-5ff2-41ae-aebd-7d91e9f07255\">\n<p class=\"fill\" style=\"white-space:pre-wrap;overflow-wrap:break-word;word-break:break-word;margin:-1.1842105263157898% 0;font-family:&quot;Lato&quot;,sans-serif;font-size:0.388350em;line-height:1.5;text-align:left;padding:0% 0%;color:#000000\"><span style=\"color: #fff\">\u2022 Empresas que recebem recursos de incorporadoras imobili\u00e1rias sujeitas ao regime de tributa\u00e7\u00e3o especial de patrim\u00f4nio de afeta\u00e7\u00e3o.<\/span><\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<p><\/amp-story-grid-layer><\/amp-story-page><amp-story-page id=\"945f9455-95ed-426d-9087-47fee50adf55\" auto-advance-after=\"10s\"><amp-story-grid-layer template=\"vertical\" aspect-ratio=\"412:618\" class=\"grid-layer\"><\/p>\n<div class=\"page-fullbleed-area\" style=\"background-color:rgb(180,183,188)\">\n<div class=\"page-safe-area\">\n<div style=\"position:absolute;pointer-events:none;left:0%;top:-9.25926%;width:100%;height:118.51852%;opacity:1\">\n<div style=\"pointer-events:initial;width:100%;height:100%;display:block;position:absolute;top:0;left:0\" class=\"mask\" id=\"el-474da183-efc3-4164-a369-8c8caa1ca0fa\">\n<div style=\"position:absolute;width:118.57814%;height:100%;left:-9.28907%;top:0%\" data-leaf-element=\"true\"><amp-img layout=\"fill\" src=\"https:\/\/images.unsplash.com\/photo-1521737711867-e3b97375f902?ixid=MnwxMzcxOTN8MHwxfHNlYXJjaHwxNXx8d29ya2luZ3xlbnwwfHx8fDE2MzA3MDM0NjM&amp;ixlib=rb-1.2.1&amp;fm=jpg&amp;w=5304&amp;h=7952&amp;fit=max\" alt=\"media\/unsplash:MChSQHxGZrQ\" srcSet=\"https:\/\/images.unsplash.com\/photo-1521737711867-e3b97375f902?ixid=MnwxMzcxOTN8MHwxfHNlYXJjaHwxNXx8d29ya2luZ3xlbnwwfHx8fDE2MzA3MDM0NjM&amp;ixlib=rb-1.2.1&amp;fm=jpg&amp;w=5304&amp;h=7952&amp;fit=max 5304w,https:\/\/images.unsplash.com\/photo-1521737711867-e3b97375f902?ixid=MnwxMzcxOTN8MHwxfHNlYXJjaHwxNXx8d29ya2luZ3xlbnwwfHx8fDE2MzA3MDM0NjM&amp;ixlib=rb-1.2.1&amp;fm=jpg&amp;w=4243&amp;h=6361&amp;fit=max 4243w,https:\/\/images.unsplash.com\/photo-1521737711867-e3b97375f902?ixid=MnwxMzcxOTN8MHwxfHNlYXJjaHwxNXx8d29ya2luZ3xlbnwwfHx8fDE2MzA3MDM0NjM&amp;ixlib=rb-1.2.1&amp;fm=jpg&amp;w=3182&amp;h=4771&amp;fit=max 3182w,https:\/\/images.unsplash.com\/photo-1521737711867-e3b97375f902?ixid=MnwxMzcxOTN8MHwxfHNlYXJjaHwxNXx8d29ya2luZ3xlbnwwfHx8fDE2MzA3MDM0NjM&amp;ixlib=rb-1.2.1&amp;fm=jpg&amp;w=2121&amp;h=3180&amp;fit=max 2121w,https:\/\/images.unsplash.com\/photo-1521737711867-e3b97375f902?ixid=MnwxMzcxOTN8MHwxfHNlYXJjaHwxNXx8d29ya2luZ3xlbnwwfHx8fDE2MzA3MDM0NjM&amp;ixlib=rb-1.2.1&amp;fm=jpg&amp;w=1060&amp;h=1589&amp;fit=max 1060w,https:\/\/images.unsplash.com\/photo-1521737711867-e3b97375f902?ixid=MnwxMzcxOTN8MHwxfHNlYXJjaHwxNXx8d29ya2luZ3xlbnwwfHx8fDE2MzA3MDM0NjM&amp;ixlib=rb-1.2.1&amp;fm=jpg&amp;w=340&amp;h=510&amp;fit=max 340w\"><\/amp-img><\/div>\n<\/div>\n<div class=\"element-overlay-area\" style=\"background-image:linear-gradient(0.5turn, rgba(0,0,0,0) 0%, rgba(0,40,104,0.7) 67%)\"><\/div>\n<\/div>\n<div class=\"page-background-overlay-area\" style=\"background-image:linear-gradient(0.5turn, rgba(0,0,0,0) 0%, rgba(0,40,104,0.7) 67%)\"><\/div>\n<\/div>\n<\/div>\n<p><\/amp-story-grid-layer><amp-story-grid-layer template=\"vertical\" aspect-ratio=\"412:618\" class=\"grid-layer\"><\/p>\n<div class=\"page-fullbleed-area\">\n<div class=\"page-safe-area\">\n<div style=\"position:absolute;pointer-events:none;left:13.1068%;top:62.62136%;width:73.78641%;height:33.81877%;opacity:1\">\n<div style=\"pointer-events:initial;width:100%;height:100%;display:block;position:absolute;top:0;left:0;border-radius:0.6578947368421052% 0.6578947368421052% 0.6578947368421052% 0.6578947368421052% \/ 0.9569377990430622% 0.9569377990430622% 0.9569377990430622% 0.9569377990430622%\" id=\"el-bebdf393-66eb-4570-a9e6-7861fde9d602\">\n<p class=\"fill\" style=\"white-space:pre-wrap;overflow-wrap:break-word;word-break:break-word;margin:-1.1842105263157898% 0;font-family:&quot;Lato&quot;,sans-serif;font-size:0.388350em;line-height:1.5;text-align:left;padding:0% 0%;color:#000000\"><span style=\"color: #fff\">O projeto&nbsp;j\u00e1 passou pela C\u00e2mara dos Deputados e seguir\u00e1 agora para o Senado. Se for aprovado e sancionado, vai entrar em vigor em 2022.<\/span><\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<p><\/amp-story-grid-layer><\/amp-story-page><amp-story-page id=\"c0bec466-265e-4ad0-96f4-be6c685b1f49\" auto-advance-after=\"10s\"><amp-story-grid-layer template=\"vertical\" aspect-ratio=\"412:618\" class=\"grid-layer\"><\/p>\n<div class=\"page-fullbleed-area\" style=\"background-color:rgb(255,255,255)\">\n<div class=\"page-safe-area\">\n<div style=\"position:absolute;pointer-events:none;left:0%;top:-9.25926%;width:100%;height:118.51852%;opacity:1\">\n<div style=\"pointer-events:initial;width:100%;height:100%;display:block;position:absolute;top:0;left:0\" class=\"mask\" id=\"el-fd7837f0-1e54-4185-8490-ced7059b3611\">\n<div style=\"position:absolute;width:118.57814%;height:100%;left:-9.28907%;top:0%\" data-leaf-element=\"true\"><amp-img layout=\"fill\" src=\"https:\/\/images.unsplash.com\/photo-1521898284481-a5ec348cb555?ixid=MnwxMzcxOTN8MHwxfHNlYXJjaHw0Nnx8d29ya2luZ3xlbnwwfHx8fDE2MzA3MDk2ODQ&amp;ixlib=rb-1.2.1&amp;fm=jpg&amp;w=5304&amp;h=7952&amp;fit=max\" alt=\"media\/unsplash:vGgn0xLdy8s\" srcSet=\"https:\/\/images.unsplash.com\/photo-1521898284481-a5ec348cb555?ixid=MnwxMzcxOTN8MHwxfHNlYXJjaHw0Nnx8d29ya2luZ3xlbnwwfHx8fDE2MzA3MDk2ODQ&amp;ixlib=rb-1.2.1&amp;fm=jpg&amp;w=5304&amp;h=7952&amp;fit=max 5304w,https:\/\/images.unsplash.com\/photo-1521898284481-a5ec348cb555?ixid=MnwxMzcxOTN8MHwxfHNlYXJjaHw0Nnx8d29ya2luZ3xlbnwwfHx8fDE2MzA3MDk2ODQ&amp;ixlib=rb-1.2.1&amp;fm=jpg&amp;w=4243&amp;h=6361&amp;fit=max 4243w,https:\/\/images.unsplash.com\/photo-1521898284481-a5ec348cb555?ixid=MnwxMzcxOTN8MHwxfHNlYXJjaHw0Nnx8d29ya2luZ3xlbnwwfHx8fDE2MzA3MDk2ODQ&amp;ixlib=rb-1.2.1&amp;fm=jpg&amp;w=3182&amp;h=4771&amp;fit=max 3182w,https:\/\/images.unsplash.com\/photo-1521898284481-a5ec348cb555?ixid=MnwxMzcxOTN8MHwxfHNlYXJjaHw0Nnx8d29ya2luZ3xlbnwwfHx8fDE2MzA3MDk2ODQ&amp;ixlib=rb-1.2.1&amp;fm=jpg&amp;w=2121&amp;h=3180&amp;fit=max 2121w,https:\/\/images.unsplash.com\/photo-1521898284481-a5ec348cb555?ixid=MnwxMzcxOTN8MHwxfHNlYXJjaHw0Nnx8d29ya2luZ3xlbnwwfHx8fDE2MzA3MDk2ODQ&amp;ixlib=rb-1.2.1&amp;fm=jpg&amp;w=1060&amp;h=1589&amp;fit=max 1060w,https:\/\/images.unsplash.com\/photo-1521898284481-a5ec348cb555?ixid=MnwxMzcxOTN8MHwxfHNlYXJjaHw0Nnx8d29ya2luZ3xlbnwwfHx8fDE2MzA3MDk2ODQ&amp;ixlib=rb-1.2.1&amp;fm=jpg&amp;w=340&amp;h=510&amp;fit=max 340w\"><\/amp-img><\/div>\n<\/div>\n<div class=\"element-overlay-area\" style=\"background-image:linear-gradient(0.5turn, rgba(0,0,0,0) 0%, rgba(0,40,104,0.7) 57%)\"><\/div>\n<\/div>\n<div class=\"page-background-overlay-area\" style=\"background-image:linear-gradient(0.5turn, rgba(0,0,0,0) 0%, rgba(0,40,104,0.7) 57%)\"><\/div>\n<\/div>\n<\/div>\n<p><\/amp-story-grid-layer><amp-story-grid-layer template=\"vertical\" aspect-ratio=\"412:618\" class=\"grid-layer\"><\/p>\n<div class=\"page-fullbleed-area\">\n<div class=\"page-safe-area\">\n<div style=\"position:absolute;pointer-events:none;left:14.07767%;top:56.14887%;width:71.84466%;height:23.94822%;opacity:1\">\n<div style=\"pointer-events:initial;width:100%;height:100%;display:block;position:absolute;top:0;left:0;border-radius:0.6756756756756757% 0.6756756756756757% 0.6756756756756757% 0.6756756756756757% \/ 1.3513513513513513% 1.3513513513513513% 1.3513513513513513% 1.3513513513513513%\" id=\"el-dde29af6-53ff-40d2-83f8-17026b2052e0\">\n<p class=\"fill\" style=\"white-space:pre-wrap;overflow-wrap:break-word;word-break:break-word;margin:-1.3175675675675675% 0;font-family:&quot;Lato&quot;,sans-serif;font-size:0.420712em;line-height:1.5;text-align:left;padding:0% 0%;color:#000000\"><span style=\"color: #fff\">Voc\u00ea sabe o que \u00e9 distribui\u00e7\u00e3o de lucros? Acesse nosso blog e fique por dentro.<\/span><\/p>\n<\/div>\n<\/div>\n<div style=\"position:absolute;pointer-events:none;left:12.86408%;top:0.80906%;width:52.6699%;height:5.17799%;opacity:1\">\n<div style=\"pointer-events:initial;width:100%;height:100%;display:block;position:absolute;top:0;left:0\" class=\"mask\" id=\"el-6d942849-05eb-4edb-b320-3d9748d45774\">\n<div style=\"position:absolute;width:100%;height:100.23101%;left:0%;top:-0.1155%\" data-leaf-element=\"true\"><amp-img layout=\"fill\" src=\"\/contabilidade-online\/wp-content\/uploads\/2021\/08\/logo-negativo.png\" alt=\"Logo - Contabilizei\" srcSet=\"\/contabilidade-online\/wp-content\/uploads\/2021\/08\/logo-negativo.png 433w\"><\/amp-img><\/div>\n<\/div>\n<\/div>\n<div style=\"position:absolute;pointer-events:none;left:25.24272%;top:85.92233%;width:49.75728%;height:7.76699%;opacity:1\">\n<div style=\"pointer-events:initial;width:100%;height:100%;display:block;position:absolute;top:0;left:0;border-radius:0.975609756097561% 0.975609756097561% 0.975609756097561% 0.975609756097561% \/ 4.166666666666666% 4.166666666666666% 4.166666666666666% 4.166666666666666%;background-clip:content-box;background-color:#04f7f7\" id=\"el-58029d91-11c9-4e87-87c2-b644c9a8a5f1\"><a href=\"https:\/\/www.contabilizei.com.br\/contabilidade-online\/distribuicao-de-lucros\/\" data-tooltip-icon=\"\/contabilidade-online\/wp-content\/uploads\/2019\/10\/logo_azul_c-300x300.jpg\" data-tooltip-text=\"Distribui\u00e7\u00e3o de Lucros: o que \u00e9? Como fazer na sua empresa?\" target=\"_blank\" rel=\"noreferrer noopener\" style=\"width:100%;height:100%;display:block;position:absolute;top:0;left:0\"><\/p>\n<p class=\"fill\" style=\"white-space:pre-wrap;overflow-wrap:break-word;word-break:break-word;margin:-2.121951219512196% 0;font-family:&quot;Lato&quot;,sans-serif;font-size:0.469256em;line-height:1.5;text-align:left;padding:1.951219512195122% 3.902439024390244%;color:#000000\">CLIQUE AQUI<\/p>\n<p><\/a><\/div>\n<\/div>\n<\/div>\n<\/div>\n<p><\/amp-story-grid-layer><\/amp-story-page><\/amp-story><\/body><\/html><\/p>\n","protected":false},"excerpt":{"rendered":"<p>A reforma do Imposto de Renda prev\u00ea tributa\u00e7\u00e3o de lucros e dividendos em 15%. Mas algumas empresas continuam isentas. Acesse nossos web stories para descobrir quais.<\/p>\n","protected":false},"author":55,"featured_media":28878,"template":"","meta":{"web_stories_publisher_logo":28791,"web_stories_poster":[],"web_stories_products":[],"footnotes":""},"web_story_category":[],"web_story_tag":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v24.5 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Tributa\u00e7\u00e3o de lucros e dividendos: empresas que continuam isentas | Blog da Contabilizei<\/title>\n<meta name=\"description\" content=\"A reforma do Imposto de Renda prev\u00ea tributa\u00e7\u00e3o de lucros e dividendos em 15%. Mas algumas empresas continuam isentas. 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