A Receita Federal confirma que não incide Imposto de Renda Retido na Fonte (IRRF) sobre honorários sucumbenciais pagos a advogados optantes pelo Simples Nacional

Por

por Gabriella Rollemberg Leite, advogada e presidente da Comissão de Estudos Tributários da OAB/SE

O Simples Nacional é um regime tributário diferenciado criado pela LC 123/2006. Nele, tributos federais, estaduais e municipais são pagos de forma unificada pelo Documento de Arrecadação do Simples Nacional (DAS).

A sociedade que opta pelo Simples não está sujeita à retenção de IR na fonte (art. 13, §1º, VIII, “a”, da LC 123/2006), inclusive as sociedades de advogados que auferem honorários de sucumbência.

Ocorre que não é incomum que alguns juízos e demais órgãos, ao pagarem honorários de sucumbência, apliquem retenção de Imposto de Renda na Fonte (IRRF), o que é indevido quando o beneficiário é optante pelo Simples Nacional, pois não há previsão legal para essa retenção.

O mesmo ocorre com aqueles que obtiveram um pagamento através de RPV, precatório ou alvará por Bancos em geral que, não raro descontam o imposto de renda na fonte.

A retenção sobre honorários de sucumbência acaba gerando bitributação, pois o IR já está embutido no DAS pago pela sociedade de forma voluntária.

Caso ocorra a retenção indevida de IRRF sobre honorários de sucumbência, a sociedade pode requerer: a) a restituição, via administrativa perante a Receita Federal, ou b) a restituição via judicial por meio de ação de repetição de indébito.

Em qualquer uma das hipóteses deve ser comprovada a opção pelo Simples Nacional; a retenção efetuada e o pagamento regular do DAS.

 Vejamos a Solução de Consulta COSIT nº 134:

“[…] assim, está claro que os honorários integram a base de cálculo do Simples Nacional e não se sujeitam à incidência do IRRF. Portanto, o tributo recolhido no DAS é devido. Indevida é uma eventual retenção, que ensejaria pedido de restituição. Não nos termos do inciso I, como supôs a consulente, mas do inciso III do mesmo art. 13 da IN RFB nº 2.055 de 2021, Ou seja, a ser formalizado por meio do pedido de Restituição ou de Ressarcimento constante do Anexo I dessa IN”.

Com base na Solução de Consulta acima supra mencionada, vale destacar que o Imposto de Renda recolhido via DAS é devido, pois, o citado imposto integra a base de cálculo do Simples Nacional. Deste modo, chama-se atenção para o fato de que indevida é a retenção na fonte, feita por terceiros no momento do pagamento dos honorários à Sociedade optante do Simples Nacional.

 Afim de deixar o tema muito claro, esclarece-se que os honorários de sucumbência integram a base de cálculo do Simples Nacional. Logo, o imposto de renda sobre eles é devido dentro do simples nacional. Este pagamento próprio que compõe a guia DAS deve ser pago, não cabendo, portanto, restituição. O que é indevido é aquele IR RETIDO por terceiros. Ou seja, situação em que terceiros ao realizar o pagamento para a sociedade do Simples Nacional, descontam o IR sobre honorários de sucumbência.

A solução da COSIT número 134 da Receita Federal orienta que o pedido de devolução deve ser feito por meio de Pedido de Restituição ou de Ressarcimento constante do Anexo I da IN RFB nº. 2.055, de 2021 (COSIT 134/2025) através do sistema ECAC.

 É importante lembrar também que a OAB Sergipe impetrou Mandado de Segurança coletivo para impedir a cobrança de ISS (Imposto sobre Serviços) sob honorários de sucumbência pela Prefeitura de Aracaju. A ordem foi concedida no primeiro grau e o processo se encontra em grau de recurso. Deste modo, atualmente a Prefeitura não pode realizar a cobrança do ISS sobre os honorários sucumbenciais.

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Site Desenvolvido por Tec Capital