{"id":21223,"date":"2025-05-12T17:37:14","date_gmt":"2025-05-12T20:37:14","guid":{"rendered":"https:\/\/portal.economus.com.br\/?page_id=21223"},"modified":"2025-05-13T15:35:25","modified_gmt":"2025-05-13T18:35:25","slug":"faq-contribuicoes-extraordinarias","status":"publish","type":"page","link":"https:\/\/cms1.com.br\/backup\/faq-contribuicoes-extraordinarias\/","title":{"rendered":"FAQ &#8211; Contribui\u00e7\u00f5es Extraordin\u00e1rias"},"content":{"rendered":"<div class=\"wpb-content-wrapper\"><p><img fetchpriority=\"high\" decoding=\"async\" class=\"alignnone size-full wp-image-21244\" src=\"https:\/\/cms1.com.br\/backup\/\/wp-content\/uploads\/2025\/05\/IR-Justica-1.png\" alt=\"\" width=\"800\" height=\"500\" srcset=\"https:\/\/cms1.com.br\/backup\/wp-content\/uploads\/2025\/05\/IR-Justica-1.png 800w, https:\/\/cms1.com.br\/backup\/wp-content\/uploads\/2025\/05\/IR-Justica-1-300x188.png 300w, https:\/\/cms1.com.br\/backup\/wp-content\/uploads\/2025\/05\/IR-Justica-1-768x480.png 768w, https:\/\/cms1.com.br\/backup\/wp-content\/uploads\/2025\/05\/IR-Justica-1-750x469.png 750w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/>[vc_row][vc_column]<style >@media (min-width:992px){.empty_space69d372401caf8 {padding-top: 32px;}}@media (max-width:991px){.empty_space69d372401caf8 {padding-top: 60px;}}@media (max-width:600px){.empty_space69d372401caf8 {padding-top: 30px;}}<\/style><div class=\"pt-plus-empty-space empty_space69d372401caf8 \" data-uid=\"empty_space69d372401caf8\" ><\/div>[vc_column_text css=&#8221;&#8221;]Confira abaixo as perguntas e respostas, material focado nos participantes do Regulamento Geral que t\u00eam d\u00favidas sobre a dedutibilidade das contribui\u00e7\u00f5es extraordin\u00e1rias, voltadas ao equacionamento de d\u00e9ficit.[\/vc_column_text]<style >@media (min-width:992px){.empty_space69d372401cb11 {padding-top: 32px;}}@media (max-width:991px){.empty_space69d372401cb11 {padding-top: 60px;}}@media (max-width:600px){.empty_space69d372401cb11 {padding-top: 30px;}}<\/style><div class=\"pt-plus-empty-space empty_space69d372401cb11 \" data-uid=\"empty_space69d372401cb11\" ><\/div><style >.tstp_accordion69d372401ce67.pt_plus_tabs_block .accordion-style-1 .vc_tta-panels-container .vc_tta-panel.vc_active .vc_tta-panel-heading a{color: #ff214f;}.tstp_accordion69d372401ce67.pt_plus_tabs_block .accordion-style-1 .vc_tta-panels-container .vc_tta-panel .vc_tta-panel-heading a{color: #6d6d6d;}.tstp_accordion69d372401ce67.pt_plus_tabs_block .accordion-style-1 .vc_tta-panels-container .vc_tta-panel a .vc_tta-controls-icon{font-size: 14px;}.tstp_accordion69d372401ce67.pt_plus_tabs_block .accordion-style-1 .vc_tta-panels-container .vc_tta-panel a {font-size: 14px ;font-family:Roboto; font-weight:400; font-style:normal; }.tstp_accordion69d372401ce67.pt_plus_tabs_block .accordion-style-1 .vc_tta-panels-container .vc_tta-panel.vc_active .vc_tta-panel-heading{background: #ffffff;}.tstp_accordion69d372401ce67.pt_plus_tabs_block .accordion-style-1 .vc_tta-panels-container .vc_tta-panel .vc_tta-panel-heading{background: #ffffff;}.tstp_accordion69d372401ce67.pt_plus_tabs_block .accordion-style-1.vc_tta-o-no-fill .vc_tta-panels-container .vc_tta-panel .vc_tta-panel-body{background: #ff214f;}.tstp_accordion69d372401ce67.pt_plus_tabs_block .accordion-style-1 .vc_tta-panels-container .vc_tta-panel.vc_active .vc_tta-panel-heading {border: 1px solid #ff214f;}.tstp_accordion69d372401ce67.pt_plus_tabs_block .accordion-style-1 .vc_tta-panels-container .vc_tta-panel .vc_tta-panel-heading {border: 1px solid #888888;}<\/style><div class=\"pt_plus_tabs_block  animate-general tstp_accordion69d372401ce67\" id=\"tabid_69d372401cbd5\" data-animate-type=\"transition.slideDownIn\" data-animate-delay=\"50\" data-uid=\"tstp_accordion69d372401ce67\" ><div class=\"vc_tta-container\" data-vc-action=\"collapse\"><div class=\"vc_general vc_tta vc_tta-accordion vc_tta-spacing-5 vc_tta-controls-align-left accordion-style-1\"><div class=\"vc_tta-panels-container\" ><div class=\"vc_tta-panels\">[vc_tta_section title=&#8221;1. O que \u00e9 a Solu\u00e7\u00e3o de Consulta COSIT n\u00ba 354 e o que mudou?&#8221; tab_id=&#8221;1501049077285-3ca7e677-6f54f26b-27e3&#8243;]<style>.adv_text_block69d372401cc51 .text-content-block,.adv_text_block69d372401cc51 .text-content-block p{color:#888;font-size:14px;line-height:30px;font-weight:400;}@media (max-width:1200px){.adv_text_block69d372401cc51 .text-content-block,.adv_text_block69d372401cc51 .text-content-block p{}}@media (max-width:991px){.adv_text_block69d372401cc51 .text-content-block,.adv_text_block69d372401cc51 .text-content-block p{font-size:14px !important;line-height:30px !important;}}@media (max-width:600px){.adv_text_block69d372401cc51 .text-content-block,.adv_text_block69d372401cc51 .text-content-block p{font-size:14px !important;line-height:30px !important;}}<\/style><div class=\"pt-plus-text-block-wrapper    \"><div class=\"text_block_parallax \" ><div class=\"pt_plus_adv_text_block   adv_text_block69d372401cc51   \" data-animate-type=\"\" data-animate-delay=\"\"><div class=\"text-content-block\"><p>Em 2020, a Receita Federal publicou a Solu\u00e7\u00e3o de Consulta COSIT n\u00ba 354, que vedou o uso das contribui\u00e7\u00f5es extraordin\u00e1rias para dedu\u00e7\u00e3o da base de c\u00e1lculo do IR. Com isso, a Receita passou a entender que apenas as contribui\u00e7\u00f5es regulares (normais) poderiam ser dedut\u00edveis at\u00e9 o limite legal de 12% da renda tribut\u00e1vel anual.<\/p>\n<\/div><\/div><\/div><\/div>[\/vc_tta_section][vc_tta_section title=&#8221;2. O que as a\u00e7\u00f5es judiciais coletivas e individuais reivindicaram?&#8221; tab_id=&#8221;1708630395732-2b3c542e-f07c&#8221;]<style>.adv_text_block69d372401cc9d .text-content-block,.adv_text_block69d372401cc9d .text-content-block p{color:#888;font-size:14px;line-height:30px;font-weight:400;}@media (max-width:1200px){.adv_text_block69d372401cc9d .text-content-block,.adv_text_block69d372401cc9d .text-content-block p{}}@media (max-width:991px){.adv_text_block69d372401cc9d .text-content-block,.adv_text_block69d372401cc9d .text-content-block p{font-size:14px !important;line-height:30px !important;}}@media (max-width:600px){.adv_text_block69d372401cc9d .text-content-block,.adv_text_block69d372401cc9d .text-content-block p{font-size:14px !important;line-height:30px !important;}}<\/style><div class=\"pt-plus-text-block-wrapper    \"><div class=\"text_block_parallax \" ><div class=\"pt_plus_adv_text_block   adv_text_block69d372401cc9d   \" data-animate-type=\"\" data-animate-delay=\"\"><div class=\"text-content-block\"><p>Diante dessa decis\u00e3o, alguns participantes buscaram a via judicial contra a Receita Federal do Brasil (RFB) pleiteando o direito de deduzir as contribui\u00e7\u00f5es extraordin\u00e1rias da base de c\u00e1lculo do IRPF.<\/p>\n<p>Embora o Economus n\u00e3o seja parte dessas a\u00e7\u00f5es, o Instituto passou a receber of\u00edcios da Justi\u00e7a Federal ordenando o cumprimento das decis\u00f5es em favor dos participantes contra a Receita Federal.<\/p>\n<\/div><\/div><\/div><\/div>[\/vc_tta_section][vc_tta_section title=&#8221;3. Como ficam as informa\u00e7\u00f5es na DIRF e nos Informes de Rendimentos?&#8221; tab_id=&#8221;1708630411587-f9934bc5-f5bc&#8221;]<style>.adv_text_block69d372401ccd5 .text-content-block,.adv_text_block69d372401ccd5 .text-content-block p{color:#888;font-size:14px;line-height:30px;font-weight:400;}@media (max-width:1200px){.adv_text_block69d372401ccd5 .text-content-block,.adv_text_block69d372401ccd5 .text-content-block p{}}@media (max-width:991px){.adv_text_block69d372401ccd5 .text-content-block,.adv_text_block69d372401ccd5 .text-content-block p{font-size:14px !important;line-height:30px !important;}}@media (max-width:600px){.adv_text_block69d372401ccd5 .text-content-block,.adv_text_block69d372401ccd5 .text-content-block p{font-size:14px !important;line-height:30px !important;}}<\/style><div class=\"pt-plus-text-block-wrapper    \"><div class=\"text_block_parallax \" ><div class=\"pt_plus_adv_text_block   adv_text_block69d372401ccd5   \" data-animate-type=\"\" data-animate-delay=\"\"><div class=\"text-content-block\"><p>A partir das decis\u00f5es judiciais, o Economus passou a incluir, nos Informes de Rendimentos, o valor das contribui\u00e7\u00f5es extraordin\u00e1rias no campo 3 \u201cContribui\u00e7\u00f5es a entidades de previd\u00eancia complementar (Fapi)\u201d, utilizado na DIRF como refer\u00eancia de valores destinados \u00e0 previd\u00eancia privada com direito \u00e0 dedu\u00e7\u00e3o, quando permitido judicialmente.<\/p>\n<p>Importante lembrar que, na maioria dos casos, as decis\u00f5es judiciais limitam a dedu\u00e7\u00e3o ao percentual m\u00e1ximo de 12% da base de c\u00e1lculo mensal.<\/p>\n<\/div><\/div><\/div><\/div>[\/vc_tta_section][vc_tta_section title=&#8221;4. A Receita Federal pode solicitar informa\u00e7\u00f5es aos participantes?&#8221; tab_id=&#8221;1501049077872-ad8229b2-c6edf26b-27e3&#8243;]<style>.adv_text_block69d372401cd11 .text-content-block,.adv_text_block69d372401cd11 .text-content-block p{color:#888;font-size:14px;line-height:30px;font-weight:400;}@media (max-width:1200px){.adv_text_block69d372401cd11 .text-content-block,.adv_text_block69d372401cd11 .text-content-block p{}}@media (max-width:991px){.adv_text_block69d372401cd11 .text-content-block,.adv_text_block69d372401cd11 .text-content-block p{font-size:14px !important;line-height:30px !important;}}@media (max-width:600px){.adv_text_block69d372401cd11 .text-content-block,.adv_text_block69d372401cd11 .text-content-block p{font-size:14px !important;line-height:30px !important;}}<\/style><div class=\"pt-plus-text-block-wrapper    \"><div class=\"text_block_parallax \" ><div class=\"pt_plus_adv_text_block   adv_text_block69d372401cd11   \" data-animate-type=\"\" data-animate-delay=\"\"><div class=\"text-content-block\"><p>\u00c9 poss\u00edvel que a Receita Federal solicite esclarecimentos aos participantes que utilizaram as contribui\u00e7\u00f5es extraordin\u00e1rias como dedut\u00edveis na declara\u00e7\u00e3o de IRPF.<\/p>\n<p>As informa\u00e7\u00f5es prestadas pelo Economus nos Informes de Rendimentos est\u00e3o corretas e refletem os valores pagos pelos participantes durante o ano-calend\u00e1rio. No entanto, a declara\u00e7\u00e3o pr\u00e9-preenchida da Receita Federal, por padr\u00e3o, desconsidera as contribui\u00e7\u00f5es extraordin\u00e1rias da base de c\u00e1lculo, em virtude da referida solu\u00e7\u00e3o de consulta.<\/p>\n<p>Caso voc\u00ea perceba que os valores informados no campo de previd\u00eancia privada da declara\u00e7\u00e3o pr\u00e9-preenchida est\u00e3o inferiores ao constante no seu Informe de Rendimentos, significa que a Receita n\u00e3o est\u00e1 reconhecendo automaticamente as contribui\u00e7\u00f5es extraordin\u00e1rias como dedut\u00edveis.<\/p>\n<p><strong>O que fazer nesses casos?<\/strong><br \/>\nO participante deve apresentar \u00e0 Receita Federal a decis\u00e3o judicial que autorizou a dedu\u00e7\u00e3o das contribui\u00e7\u00f5es extraordin\u00e1rias \u2014 seja ela proveniente de a\u00e7\u00e3o coletiva ou individual \u2014 para que a Receita possa, caso entenda cab\u00edvel, acatar os valores declarados.<\/p>\n<\/div><\/div><\/div><\/div>[\/vc_tta_section][vc_tta_section title=&#8221;5. O Economus disponibiliza o extrato das contribui\u00e7\u00f5es?&#8221; tab_id=&#8221;1501049078071-c4e121e1-fdd9f26b-27e3&#8243;]<style>.adv_text_block69d372401cd5f .text-content-block,.adv_text_block69d372401cd5f .text-content-block p{color:#888;font-size:14px;line-height:30px;font-weight:400;}@media (max-width:1200px){.adv_text_block69d372401cd5f .text-content-block,.adv_text_block69d372401cd5f .text-content-block p{}}@media (max-width:991px){.adv_text_block69d372401cd5f .text-content-block,.adv_text_block69d372401cd5f .text-content-block p{font-size:14px !important;line-height:30px !important;}}@media (max-width:600px){.adv_text_block69d372401cd5f .text-content-block,.adv_text_block69d372401cd5f .text-content-block p{font-size:14px !important;line-height:30px !important;}}<\/style><div class=\"pt-plus-text-block-wrapper    \"><div class=\"text_block_parallax \" ><div class=\"pt_plus_adv_text_block   adv_text_block69d372401cd5f   \" data-animate-type=\"\" data-animate-delay=\"\"><div class=\"text-content-block\"><p>Pensando na sua seguran\u00e7a e praticidade, o Economus disponibiliza no autoatendimento um extrato com o total de contribui\u00e7\u00f5es vertidas para o plano no ano-calend\u00e1rio, permitindo que voc\u00ea confira as informa\u00e7\u00f5es antes de declarar seu imposto.<\/p>\n<p><strong>Como acessar:<\/strong> Entre no Autoatendimento, clique em: Previd\u00eancia &gt; Plano &gt; Extrato &gt; Extrato de Contribui\u00e7\u00e3o. Importante: As contribui\u00e7\u00f5es ao custeio administrativo do plano n\u00e3o s\u00e3o dedut\u00edveis, mesmo em casos com decis\u00e3o judicial.<\/p>\n<\/div><\/div><\/div><\/div>[\/vc_tta_section][vc_tta_section title=&#8221;6. Qual \u00e9 o posicionamento da Previc? &#8221; tab_id=&#8221;1564681807063-be442c8f-620e&#8221;]<style>.adv_text_block69d372401cd9b .text-content-block,.adv_text_block69d372401cd9b .text-content-block p{color:#888;font-size:14px;line-height:30px;font-weight:400;}@media (max-width:1200px){.adv_text_block69d372401cd9b .text-content-block,.adv_text_block69d372401cd9b .text-content-block p{}}@media (max-width:991px){.adv_text_block69d372401cd9b .text-content-block,.adv_text_block69d372401cd9b .text-content-block p{font-size:14px !important;line-height:30px !important;}}@media (max-width:600px){.adv_text_block69d372401cd9b .text-content-block,.adv_text_block69d372401cd9b .text-content-block p{font-size:14px !important;line-height:30px !important;}}<\/style><div class=\"pt-plus-text-block-wrapper    \"><div class=\"text_block_parallax \" ><div class=\"pt_plus_adv_text_block   adv_text_block69d372401cd9b   \" data-animate-type=\"\" data-animate-delay=\"\"><div class=\"text-content-block\"><p>Recentemente, a Previc (Superintend\u00eancia Nacional de Previd\u00eancia Complementar) divulgou posi\u00e7\u00e3o oficial reconhecendo que as contribui\u00e7\u00f5es extraordin\u00e1rias t\u00eam natureza previdenci\u00e1ria e, portanto, devem ser consideradas dedut\u00edveis, com os devidos limites legais. <a href=\"https:\/\/www.gov.br\/previc\/pt-br\/noticias\/previc-divulga-posicao-sobre-deducao-de-contribuicoes-extraordinarias-na-base-do-irpf#:~:text=a%20prote%C3%A7%C3%A3o%20previdenci%C3%A1ria.-,As%20contribui%C3%A7%C3%B5es%20extraordin%C3%A1rias%20devem%20ser%20dedut%C3%ADveis%20da%20base%20de%20c%C3%A1lculo,estar%20dos%20participantes%20e%20assistidos.\">Clique aqui<\/a> para saber mais.<\/p>\n<p>Esse entendimento refor\u00e7a a import\u00e2ncia e a legitimidade dos valores pagos ao plano, trazendo tranquilidade aos participantes quanto ao papel dessas contribui\u00e7\u00f5es na prote\u00e7\u00e3o previdenci\u00e1ria.<\/p>\n<p>A posi\u00e7\u00e3o foi enviada \u00e0 Receita Federal para subsidiar a an\u00e1lise e eventual revis\u00e3o do posicionamento oficial sobre o tema.<\/p>\n<\/div><\/div><\/div><\/div>[vc_column_text css=&#8221;&#8221;][\/vc_column_text][\/vc_tta_section]<\/div><\/div><\/div><\/div><\/div><style>.adv_text_block69d372401cf37 .text-content-block,.adv_text_block69d372401cf37 .text-content-block p{color:#888;font-size:14px;line-height:30px;font-weight:400;}@media (max-width:1200px){.adv_text_block69d372401cf37 .text-content-block,.adv_text_block69d372401cf37 .text-content-block p{}}@media (max-width:991px){.adv_text_block69d372401cf37 .text-content-block,.adv_text_block69d372401cf37 .text-content-block p{font-size:14px !important;line-height:30px !important;}}@media (max-width:600px){.adv_text_block69d372401cf37 .text-content-block,.adv_text_block69d372401cf37 .text-content-block p{font-size:14px !important;line-height:30px !important;}}<\/style><div class=\"pt-plus-text-block-wrapper    \"><div class=\"text_block_parallax \" ><div class=\"pt_plus_adv_text_block   adv_text_block69d372401cf37   \" data-animate-type=\"\" data-animate-delay=\"\"><div class=\"text-content-block\"><p><strong>E se eu ainda estiver com d\u00favidas?<\/strong><\/p>\n<p>Nosso time est\u00e1 \u00e0 disposi\u00e7\u00e3o para esclarecer qualquer ponto adicional. Caso prefira, entre em contato com a nossa central de atendimento pelo telefone 3003-3592, chat ou pelo Fale Conosco.<\/p>\n<\/div><\/div><\/div><\/div>[\/vc_column][\/vc_row]\n<\/div>","protected":false},"excerpt":{"rendered":"<p>[vc_row][vc_column][vc_column_text css=&#8221;&#8221;]Confira abaixo as perguntas e respostas, material focado nos participantes do Regulamento Geral que t\u00eam d\u00favidas sobre a dedutibilidade das contribui\u00e7\u00f5es extraordin\u00e1rias, voltadas ao equacionamento de d\u00e9ficit.[\/vc_column_text][\/vc_column][\/vc_row]<\/p>\n","protected":false},"author":5,"featured_media":21231,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"ngg_post_thumbnail":0,"footnotes":""},"class_list":["post-21223","page","type-page","status-publish","has-post-thumbnail","hentry","description-off"],"_links":{"self":[{"href":"https:\/\/cms1.com.br\/backup\/wp-json\/wp\/v2\/pages\/21223","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/cms1.com.br\/backup\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/cms1.com.br\/backup\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/cms1.com.br\/backup\/wp-json\/wp\/v2\/users\/5"}],"replies":[{"embeddable":true,"href":"https:\/\/cms1.com.br\/backup\/wp-json\/wp\/v2\/comments?post=21223"}],"version-history":[{"count":4,"href":"https:\/\/cms1.com.br\/backup\/wp-json\/wp\/v2\/pages\/21223\/revisions"}],"predecessor-version":[{"id":21245,"href":"https:\/\/cms1.com.br\/backup\/wp-json\/wp\/v2\/pages\/21223\/revisions\/21245"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/cms1.com.br\/backup\/wp-json\/wp\/v2\/media\/21231"}],"wp:attachment":[{"href":"https:\/\/cms1.com.br\/backup\/wp-json\/wp\/v2\/media?parent=21223"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}