{"id":901166,"date":"2026-10-24T13:00:00","date_gmt":"2026-10-24T16:00:00","guid":{"rendered":"https:\/\/lexflowcrm.com.br\/blog\/?p=901166"},"modified":"2026-10-15T19:11:53","modified_gmt":"2026-10-15T22:11:53","slug":"distribuicao-de-lucros-com-divida-tributaria-stf","status":"publish","type":"post","link":"https:\/\/lexflowcrm.com.br\/blog\/distribuicao-de-lucros-com-divida-tributaria-stf\/","title":{"rendered":"Distribui\u00e7\u00e3o de lucros com d\u00edvida tribut\u00e1ria: STF fixa tr\u00eas condi\u00e7\u00f5es para a multa"},"content":{"rendered":"<p>A empresa que faz distribui\u00e7\u00e3o de lucros com d\u00edvida tribut\u00e1ria perante a Uni\u00e3o s\u00f3 pode ser multada se tr\u00eas requisitos estiverem presentes ao mesmo tempo. O Plen\u00e1rio do Supremo Tribunal Federal concluiu esse julgamento em 30 de setembro de 2026, em a\u00e7\u00e3o direta de inconstitucionalidade apresentada pelo Conselho Federal da OAB. O Tribunal manteve as leis que preveem a penalidade, mas com uma leitura mais restrita.<\/p>\n<h2>A regra questionada<\/h2>\n<p>Duas normas antigas tratam do assunto. O artigo 32 da Lei 4.357\/1964 impede que a pessoa jur\u00eddica com d\u00e9bito n\u00e3o garantido com a Uni\u00e3o pague bonifica\u00e7\u00f5es aos acionistas ou participa\u00e7\u00e3o nos lucros a s\u00f3cios e administradores. Da mesma forma, o artigo 52 da Lei 8.212\/1991, a lei de custeio da seguridade social, manda aplicar essa regra \u00e0s empresas com d\u00e9bito n\u00e3o garantido com a Uni\u00e3o.<\/p>\n<p>A san\u00e7\u00e3o tem duas pontas. A empresa paga multa de 50% do valor distribu\u00eddo, e os diretores que receberam tamb\u00e9m respondem por 50% do que embolsaram. O teto \u00e9 metade do d\u00e9bito n\u00e3o garantido.<\/p>\n<p>Para a OAB, o mecanismo funcionava como san\u00e7\u00e3o pol\u00edtica, ou seja, uma forma indireta de for\u00e7ar o pagamento de tributos, sem passar pela cobran\u00e7a regular.<\/p>\n<h2>O que o STF decidiu sobre a distribui\u00e7\u00e3o de lucros com d\u00edvida tribut\u00e1ria<\/h2>\n<p>O caso come\u00e7ou em sess\u00e3o virtual e terminou no Plen\u00e1rio. Prevaleceu a corrente que considera as normas v\u00e1lidas, desde que interpretadas conforme a Constitui\u00e7\u00e3o. Assim, a multa s\u00f3 incide quando, cumulativamente:<\/p>\n<ul>\n<li>o cr\u00e9dito tribut\u00e1rio j\u00e1 foi constitu\u00eddo de forma definitiva e inscrito em d\u00edvida ativa da Uni\u00e3o;<\/li>\n<li>a exigibilidade n\u00e3o est\u00e1 suspensa por nenhuma das causas do artigo 151 do C\u00f3digo Tribut\u00e1rio Nacional;<\/li>\n<li>o d\u00e9bito n\u00e3o tem garantia em nenhuma das formas do artigo 9\u00ba da Lei de Execu\u00e7\u00e3o Fiscal.<\/li>\n<\/ul>\n<p>O objetivo, de acordo com a posi\u00e7\u00e3o vencedora, \u00e9 impedir a aplica\u00e7\u00e3o autom\u00e1tica da multa. Ou seja, ela fica reservada \u00e0 d\u00edvida j\u00e1 formalizada, cobr\u00e1vel e sem garantia. Al\u00e9m disso, o Tribunal afastou a autua\u00e7\u00e3o apoiada s\u00f3 no lan\u00e7amento cont\u00e1bil de contribui\u00e7\u00f5es que a empresa ainda n\u00e3o recolheu.<\/p>\n<p>Ficaram vencidos o relator original e outro ministro, que defendiam outra forma de limitar a penalidade. Tamb\u00e9m ficou vencida a posi\u00e7\u00e3o de dois ministros que mantinham as normas sem nenhuma restri\u00e7\u00e3o.<\/p>\n<h2>O que conferir antes de aprovar a distribui\u00e7\u00e3o<\/h2>\n<p>Para quem assessora sociedades, a decis\u00e3o cria um roteiro objetivo de verifica\u00e7\u00e3o:<\/p>\n<ol>\n<li><strong>Levante a situa\u00e7\u00e3o fiscal federal.<\/strong> Antes da delibera\u00e7\u00e3o, confira se h\u00e1 d\u00e9bitos inscritos em d\u00edvida ativa da Uni\u00e3o e em que fase cada um est\u00e1.<\/li>\n<li><strong>Verifique as causas de suspens\u00e3o.<\/strong> Parcelamento em dia, dep\u00f3sito integral, impugna\u00e7\u00e3o ou recurso administrativo pendente e liminar ou tutela vigente suspendem a exigibilidade (artigo 151 do CTN) e, com isso, afastam a multa.<\/li>\n<li><strong>Confirme a garantia.<\/strong> Dep\u00f3sito em dinheiro, fian\u00e7a banc\u00e1ria, seguro garantia ou penhora de bens na execu\u00e7\u00e3o fiscal tamb\u00e9m tiram o d\u00e9bito da hip\u00f3tese da multa.<\/li>\n<li><strong>Documente a data.<\/strong> Guarde, junto da ata ou da delibera\u00e7\u00e3o, o relat\u00f3rio de situa\u00e7\u00e3o fiscal emitido no dia, com a lista de d\u00e9bitos e a prova das garantias ou suspens\u00f5es.<\/li>\n<li><strong>Revise autua\u00e7\u00f5es em andamento.<\/strong> Multas lavradas apenas com base em contribui\u00e7\u00f5es escrituradas e n\u00e3o recolhidas, sem inscri\u00e7\u00e3o em d\u00edvida ativa, podem ser rediscutidas \u00e0 luz da tese.<\/li>\n<li><strong>Avise os administradores.<\/strong> A lei tamb\u00e9m alcan\u00e7a diretores e demais membros da administra\u00e7\u00e3o superior que recebem os valores, e eles precisam conhecer o risco antes de receber os valores.<\/li>\n<\/ol>\n<p>Os pontos de contato com empresas desse perfil aparecem no texto sobre <a href=\"https:\/\/lexflowcrm.com.br\/blog\/clientes-na-advocacia-tributaria\/\">clientes na advocacia tribut\u00e1ria<\/a>.<\/p>\n<h2>Distribui\u00e7\u00e3o de lucros com d\u00edvida tribut\u00e1ria no calend\u00e1rio societ\u00e1rio<\/h2>\n<p>Com a tese, o tema deixou de ser um risco difuso e passou a depender de tr\u00eas fatos que se conferem em documentos. Por isso, para o escrit\u00f3rio, faz sentido incluir essa checagem no calend\u00e1rio de aprova\u00e7\u00e3o de contas de cada cliente, com registro de quem conferiu, em que data e com qual relat\u00f3rio. Desse modo, a orienta\u00e7\u00e3o fica documentada, e a equipe pode retom\u00e1-la quando a empresa voltar a distribuir resultados.<\/p>\n<p>Fonte: <a href=\"https:\/\/noticias.stf.jus.br\/postsnoticias\/stf-fixa-criterios-para-multa-a-empresas-com-divida-tributaria-que-distribuem-lucros\/\" target=\"_blank\" rel=\"noopener\">STF fixa crit\u00e9rios para multa a empresas com d\u00edvida tribut\u00e1ria que distribuem lucros<\/a>, publicada pelo STF em 30\/09\/2026.<\/p>\n<p><a href=\"https:\/\/app.lexflowcrm.com.br\/form\/w6o4vEjLMT7CRFTvYal1Ul\" target=\"_blank\" rel=\"noopener\">Agende uma demonstra\u00e7\u00e3o do LexFlow<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Distribui\u00e7\u00e3o de lucros com d\u00edvida tribut\u00e1ria: o STF exige tr\u00eas condi\u00e7\u00f5es cumulativas para a multa. Veja quais s\u00e3o e o que conferir antes de distribuir.<\/p>\n","protected":false},"author":4,"featured_media":901305,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[511],"tags":[441,555,559,560,633],"class_list":["post-901166","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-noticias-juridicas","tag-direito-empresarial","tag-direito-tributario","tag-distribuicao-de-lucros","tag-divida-ativa","tag-stf"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.8 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Distribui\u00e7\u00e3o de lucros com d\u00edvida tribut\u00e1ria: a multa<\/title>\n<meta name=\"description\" content=\"Distribui\u00e7\u00e3o de lucros com d\u00edvida tribut\u00e1ria: o STF exige tr\u00eas condi\u00e7\u00f5es cumulativas para a multa. Veja quais s\u00e3o e o que conferir antes de distribuir.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/lexflowcrm.com.br\/blog\/distribuicao-de-lucros-com-divida-tributaria-stf\/\" \/>\n<meta property=\"og:locale\" content=\"pt_BR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Distribui\u00e7\u00e3o de lucros com d\u00edvida tribut\u00e1ria: a multa\" \/>\n<meta property=\"og:description\" content=\"Distribui\u00e7\u00e3o de lucros com d\u00edvida tribut\u00e1ria: o STF exige tr\u00eas condi\u00e7\u00f5es cumulativas para a multa. Veja quais s\u00e3o e o que conferir antes de distribuir.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/lexflowcrm.com.br\/blog\/distribuicao-de-lucros-com-divida-tributaria-stf\/\" \/>\n<meta property=\"og:site_name\" content=\"LexFlow Blog\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/profile.php?id=61577788018320#\" \/>\n<meta property=\"article:published_time\" content=\"2026-10-24T16:00:00+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/lexflowcrm.com.br\/blog\/wp-content\/uploads\/2026\/10\/pexels-photo-2976970.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1600\" \/>\n\t<meta property=\"og:image:height\" content=\"1067\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Luan Davi Rezende\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:creator\" content=\"@lexflowcrm\" \/>\n<meta name=\"twitter:site\" content=\"@lexflowcrm\" \/>\n<meta name=\"twitter:label1\" content=\"Escrito por\" \/>\n\t<meta name=\"twitter:data1\" content=\"Luan Davi Rezende\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. tempo de leitura\" \/>\n\t<meta name=\"twitter:data2\" content=\"4 minutos\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/lexflowcrm.com.br\\\/blog\\\/distribuicao-de-lucros-com-divida-tributaria-stf\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/lexflowcrm.com.br\\\/blog\\\/distribuicao-de-lucros-com-divida-tributaria-stf\\\/\"},\"author\":{\"name\":\"Luan Davi Rezende\",\"@id\":\"https:\\\/\\\/lexflowcrm.com.br\\\/blog\\\/#\\\/schema\\\/person\\\/e467a4e2cda6b8d148517c5e6450f053\"},\"headline\":\"Distribui\u00e7\u00e3o de lucros com d\u00edvida tribut\u00e1ria: STF fixa tr\u00eas condi\u00e7\u00f5es para a multa\",\"datePublished\":\"2026-10-24T16:00:00+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/lexflowcrm.com.br\\\/blog\\\/distribuicao-de-lucros-com-divida-tributaria-stf\\\/\"},\"wordCount\":784,\"publisher\":{\"@id\":\"https:\\\/\\\/lexflowcrm.com.br\\\/blog\\\/#organization\"},\"image\":{\"@id\":\"https:\\\/\\\/lexflowcrm.com.br\\\/blog\\\/distribuicao-de-lucros-com-divida-tributaria-stf\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/lexflowcrm.com.br\\\/blog\\\/wp-content\\\/uploads\\\/2026\\\/10\\\/pexels-photo-2976970.jpg\",\"keywords\":[\"direito empresarial\",\"direito tribut\u00e1rio\",\"distribui\u00e7\u00e3o de lucros\",\"d\u00edvida ativa\",\"STF\"],\"articleSection\":[\"Not\u00edcias jur\u00eddicas\"],\"inLanguage\":\"pt-BR\"},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/lexflowcrm.com.br\\\/blog\\\/distribuicao-de-lucros-com-divida-tributaria-stf\\\/\",\"url\":\"https:\\\/\\\/lexflowcrm.com.br\\\/blog\\\/distribuicao-de-lucros-com-divida-tributaria-stf\\\/\",\"name\":\"Distribui\u00e7\u00e3o de lucros com d\u00edvida tribut\u00e1ria: a multa\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/lexflowcrm.com.br\\\/blog\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/lexflowcrm.com.br\\\/blog\\\/distribuicao-de-lucros-com-divida-tributaria-stf\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/lexflowcrm.com.br\\\/blog\\\/distribuicao-de-lucros-com-divida-tributaria-stf\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/lexflowcrm.com.br\\\/blog\\\/wp-content\\\/uploads\\\/2026\\\/10\\\/pexels-photo-2976970.jpg\",\"datePublished\":\"2026-10-24T16:00:00+00:00\",\"description\":\"Distribui\u00e7\u00e3o de lucros com d\u00edvida tribut\u00e1ria: o STF exige tr\u00eas condi\u00e7\u00f5es cumulativas para a multa. Veja quais s\u00e3o e o que conferir antes de distribuir.\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/lexflowcrm.com.br\\\/blog\\\/distribuicao-de-lucros-com-divida-tributaria-stf\\\/#breadcrumb\"},\"inLanguage\":\"pt-BR\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/lexflowcrm.com.br\\\/blog\\\/distribuicao-de-lucros-com-divida-tributaria-stf\\\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"pt-BR\",\"@id\":\"https:\\\/\\\/lexflowcrm.com.br\\\/blog\\\/distribuicao-de-lucros-com-divida-tributaria-stf\\\/#primaryimage\",\"url\":\"https:\\\/\\\/lexflowcrm.com.br\\\/blog\\\/wp-content\\\/uploads\\\/2026\\\/10\\\/pexels-photo-2976970.jpg\",\"contentUrl\":\"https:\\\/\\\/lexflowcrm.com.br\\\/blog\\\/wp-content\\\/uploads\\\/2026\\\/10\\\/pexels-photo-2976970.jpg\",\"width\":1600,\"height\":1067,\"caption\":\"Distribui\u00e7\u00e3o de lucros com d\u00edvida tribut\u00e1ria: sala de reuni\u00f5es vazia com mesa de madeira e cadeiras de couro\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/lexflowcrm.com.br\\\/blog\\\/distribuicao-de-lucros-com-divida-tributaria-stf\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/lexflowcrm.com.br\\\/blog\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Distribui\u00e7\u00e3o de lucros com d\u00edvida tribut\u00e1ria: STF fixa tr\u00eas condi\u00e7\u00f5es para a multa\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/lexflowcrm.com.br\\\/blog\\\/#website\",\"url\":\"https:\\\/\\\/lexflowcrm.com.br\\\/blog\\\/\",\"name\":\"LexFlow Blog\",\"description\":\"\",\"publisher\":{\"@id\":\"https:\\\/\\\/lexflowcrm.com.br\\\/blog\\\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/lexflowcrm.com.br\\\/blog\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"pt-BR\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/lexflowcrm.com.br\\\/blog\\\/#organization\",\"name\":\"LexFlow\",\"url\":\"https:\\\/\\\/lexflowcrm.com.br\\\/blog\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"pt-BR\",\"@id\":\"https:\\\/\\\/lexflowcrm.com.br\\\/blog\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/lexflowcrm.com.br\\\/blog\\\/wp-content\\\/uploads\\\/2026\\\/10\\\/128-white.png\",\"contentUrl\":\"https:\\\/\\\/lexflowcrm.com.br\\\/blog\\\/wp-content\\\/uploads\\\/2026\\\/10\\\/128-white.png\",\"width\":128,\"height\":128,\"caption\":\"LexFlow\"},\"image\":{\"@id\":\"https:\\\/\\\/lexflowcrm.com.br\\\/blog\\\/#\\\/schema\\\/logo\\\/image\\\/\"},\"sameAs\":[\"https:\\\/\\\/www.facebook.com\\\/profile.php?id=61577788018320#\",\"https:\\\/\\\/x.com\\\/lexflowcrm\",\"https:\\\/\\\/www.instagram.com\\\/lexflowcrm\\\/\",\"https:\\\/\\\/www.linkedin.com\\\/company\\\/105727751\"]},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/lexflowcrm.com.br\\\/blog\\\/#\\\/schema\\\/person\\\/e467a4e2cda6b8d148517c5e6450f053\",\"name\":\"Luan Davi Rezende\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"pt-BR\",\"@id\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/f138c8ae605f0e010a30b288c1a6c523ff704d5d25434c11d73097d8661359c4?s=96&d=mm&r=g\",\"url\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/f138c8ae605f0e010a30b288c1a6c523ff704d5d25434c11d73097d8661359c4?s=96&d=mm&r=g\",\"contentUrl\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/f138c8ae605f0e010a30b288c1a6c523ff704d5d25434c11d73097d8661359c4?s=96&d=mm&r=g\",\"caption\":\"Luan Davi Rezende\"},\"description\":\"Luan Davi Rezende \u00e9 Legal Ops do LexFlow, onde trabalha com contratos e gest\u00e3o de tarefas para escrit\u00f3rios de advocacia e departamentos jur\u00eddicos. No blog, escreve sobre opera\u00e7\u00f5es jur\u00eddicas, contratos, prazos e organiza\u00e7\u00e3o da rotina jur\u00eddica.\",\"sameAs\":[\"https:\\\/\\\/lexflowcrm.com.br\\\/\",\"https:\\\/\\\/www.linkedin.com\\\/in\\\/luan-davi-rezende\"],\"url\":\"https:\\\/\\\/lexflowcrm.com.br\\\/blog\\\/author\\\/luan-davi\\\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Distribui\u00e7\u00e3o de lucros com d\u00edvida tribut\u00e1ria: a multa","description":"Distribui\u00e7\u00e3o de lucros com d\u00edvida tribut\u00e1ria: o STF exige tr\u00eas condi\u00e7\u00f5es cumulativas para a multa. Veja quais s\u00e3o e o que conferir antes de distribuir.","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/lexflowcrm.com.br\/blog\/distribuicao-de-lucros-com-divida-tributaria-stf\/","og_locale":"pt_BR","og_type":"article","og_title":"Distribui\u00e7\u00e3o de lucros com d\u00edvida tribut\u00e1ria: a multa","og_description":"Distribui\u00e7\u00e3o de lucros com d\u00edvida tribut\u00e1ria: o STF exige tr\u00eas condi\u00e7\u00f5es cumulativas para a multa. Veja quais s\u00e3o e o que conferir antes de distribuir.","og_url":"https:\/\/lexflowcrm.com.br\/blog\/distribuicao-de-lucros-com-divida-tributaria-stf\/","og_site_name":"LexFlow Blog","article_publisher":"https:\/\/www.facebook.com\/profile.php?id=61577788018320#","article_published_time":"2026-10-24T16:00:00+00:00","og_image":[{"width":1600,"height":1067,"url":"https:\/\/lexflowcrm.com.br\/blog\/wp-content\/uploads\/2026\/10\/pexels-photo-2976970.jpg","type":"image\/jpeg"}],"author":"Luan Davi Rezende","twitter_card":"summary_large_image","twitter_creator":"@lexflowcrm","twitter_site":"@lexflowcrm","twitter_misc":{"Escrito por":"Luan Davi Rezende","Est. tempo de leitura":"4 minutos"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/lexflowcrm.com.br\/blog\/distribuicao-de-lucros-com-divida-tributaria-stf\/#article","isPartOf":{"@id":"https:\/\/lexflowcrm.com.br\/blog\/distribuicao-de-lucros-com-divida-tributaria-stf\/"},"author":{"name":"Luan Davi Rezende","@id":"https:\/\/lexflowcrm.com.br\/blog\/#\/schema\/person\/e467a4e2cda6b8d148517c5e6450f053"},"headline":"Distribui\u00e7\u00e3o de lucros com d\u00edvida tribut\u00e1ria: STF fixa tr\u00eas condi\u00e7\u00f5es para a multa","datePublished":"2026-10-24T16:00:00+00:00","mainEntityOfPage":{"@id":"https:\/\/lexflowcrm.com.br\/blog\/distribuicao-de-lucros-com-divida-tributaria-stf\/"},"wordCount":784,"publisher":{"@id":"https:\/\/lexflowcrm.com.br\/blog\/#organization"},"image":{"@id":"https:\/\/lexflowcrm.com.br\/blog\/distribuicao-de-lucros-com-divida-tributaria-stf\/#primaryimage"},"thumbnailUrl":"https:\/\/lexflowcrm.com.br\/blog\/wp-content\/uploads\/2026\/10\/pexels-photo-2976970.jpg","keywords":["direito empresarial","direito tribut\u00e1rio","distribui\u00e7\u00e3o de lucros","d\u00edvida ativa","STF"],"articleSection":["Not\u00edcias jur\u00eddicas"],"inLanguage":"pt-BR"},{"@type":"WebPage","@id":"https:\/\/lexflowcrm.com.br\/blog\/distribuicao-de-lucros-com-divida-tributaria-stf\/","url":"https:\/\/lexflowcrm.com.br\/blog\/distribuicao-de-lucros-com-divida-tributaria-stf\/","name":"Distribui\u00e7\u00e3o de lucros com d\u00edvida tribut\u00e1ria: a multa","isPartOf":{"@id":"https:\/\/lexflowcrm.com.br\/blog\/#website"},"primaryImageOfPage":{"@id":"https:\/\/lexflowcrm.com.br\/blog\/distribuicao-de-lucros-com-divida-tributaria-stf\/#primaryimage"},"image":{"@id":"https:\/\/lexflowcrm.com.br\/blog\/distribuicao-de-lucros-com-divida-tributaria-stf\/#primaryimage"},"thumbnailUrl":"https:\/\/lexflowcrm.com.br\/blog\/wp-content\/uploads\/2026\/10\/pexels-photo-2976970.jpg","datePublished":"2026-10-24T16:00:00+00:00","description":"Distribui\u00e7\u00e3o de lucros com d\u00edvida tribut\u00e1ria: o STF exige tr\u00eas condi\u00e7\u00f5es cumulativas para a multa. Veja quais s\u00e3o e o que conferir antes de distribuir.","breadcrumb":{"@id":"https:\/\/lexflowcrm.com.br\/blog\/distribuicao-de-lucros-com-divida-tributaria-stf\/#breadcrumb"},"inLanguage":"pt-BR","potentialAction":[{"@type":"ReadAction","target":["https:\/\/lexflowcrm.com.br\/blog\/distribuicao-de-lucros-com-divida-tributaria-stf\/"]}]},{"@type":"ImageObject","inLanguage":"pt-BR","@id":"https:\/\/lexflowcrm.com.br\/blog\/distribuicao-de-lucros-com-divida-tributaria-stf\/#primaryimage","url":"https:\/\/lexflowcrm.com.br\/blog\/wp-content\/uploads\/2026\/10\/pexels-photo-2976970.jpg","contentUrl":"https:\/\/lexflowcrm.com.br\/blog\/wp-content\/uploads\/2026\/10\/pexels-photo-2976970.jpg","width":1600,"height":1067,"caption":"Distribui\u00e7\u00e3o de lucros com d\u00edvida tribut\u00e1ria: sala de reuni\u00f5es vazia com mesa de madeira e cadeiras de couro"},{"@type":"BreadcrumbList","@id":"https:\/\/lexflowcrm.com.br\/blog\/distribuicao-de-lucros-com-divida-tributaria-stf\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/lexflowcrm.com.br\/blog\/"},{"@type":"ListItem","position":2,"name":"Distribui\u00e7\u00e3o de lucros com d\u00edvida tribut\u00e1ria: STF fixa tr\u00eas condi\u00e7\u00f5es para a multa"}]},{"@type":"WebSite","@id":"https:\/\/lexflowcrm.com.br\/blog\/#website","url":"https:\/\/lexflowcrm.com.br\/blog\/","name":"LexFlow Blog","description":"","publisher":{"@id":"https:\/\/lexflowcrm.com.br\/blog\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/lexflowcrm.com.br\/blog\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"pt-BR"},{"@type":"Organization","@id":"https:\/\/lexflowcrm.com.br\/blog\/#organization","name":"LexFlow","url":"https:\/\/lexflowcrm.com.br\/blog\/","logo":{"@type":"ImageObject","inLanguage":"pt-BR","@id":"https:\/\/lexflowcrm.com.br\/blog\/#\/schema\/logo\/image\/","url":"https:\/\/lexflowcrm.com.br\/blog\/wp-content\/uploads\/2026\/10\/128-white.png","contentUrl":"https:\/\/lexflowcrm.com.br\/blog\/wp-content\/uploads\/2026\/10\/128-white.png","width":128,"height":128,"caption":"LexFlow"},"image":{"@id":"https:\/\/lexflowcrm.com.br\/blog\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/www.facebook.com\/profile.php?id=61577788018320#","https:\/\/x.com\/lexflowcrm","https:\/\/www.instagram.com\/lexflowcrm\/","https:\/\/www.linkedin.com\/company\/105727751"]},{"@type":"Person","@id":"https:\/\/lexflowcrm.com.br\/blog\/#\/schema\/person\/e467a4e2cda6b8d148517c5e6450f053","name":"Luan Davi Rezende","image":{"@type":"ImageObject","inLanguage":"pt-BR","@id":"https:\/\/secure.gravatar.com\/avatar\/f138c8ae605f0e010a30b288c1a6c523ff704d5d25434c11d73097d8661359c4?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/f138c8ae605f0e010a30b288c1a6c523ff704d5d25434c11d73097d8661359c4?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/f138c8ae605f0e010a30b288c1a6c523ff704d5d25434c11d73097d8661359c4?s=96&d=mm&r=g","caption":"Luan Davi Rezende"},"description":"Luan Davi Rezende \u00e9 Legal Ops do LexFlow, onde trabalha com contratos e gest\u00e3o de tarefas para escrit\u00f3rios de advocacia e departamentos jur\u00eddicos. No blog, escreve sobre opera\u00e7\u00f5es jur\u00eddicas, contratos, prazos e organiza\u00e7\u00e3o da rotina jur\u00eddica.","sameAs":["https:\/\/lexflowcrm.com.br\/","https:\/\/www.linkedin.com\/in\/luan-davi-rezende"],"url":"https:\/\/lexflowcrm.com.br\/blog\/author\/luan-davi\/"}]}},"_links":{"self":[{"href":"https:\/\/lexflowcrm.com.br\/blog\/wp-json\/wp\/v2\/posts\/901166","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/lexflowcrm.com.br\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/lexflowcrm.com.br\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/lexflowcrm.com.br\/blog\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/lexflowcrm.com.br\/blog\/wp-json\/wp\/v2\/comments?post=901166"}],"version-history":[{"count":2,"href":"https:\/\/lexflowcrm.com.br\/blog\/wp-json\/wp\/v2\/posts\/901166\/revisions"}],"predecessor-version":[{"id":901599,"href":"https:\/\/lexflowcrm.com.br\/blog\/wp-json\/wp\/v2\/posts\/901166\/revisions\/901599"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/lexflowcrm.com.br\/blog\/wp-json\/wp\/v2\/media\/901305"}],"wp:attachment":[{"href":"https:\/\/lexflowcrm.com.br\/blog\/wp-json\/wp\/v2\/media?parent=901166"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/lexflowcrm.com.br\/blog\/wp-json\/wp\/v2\/categories?post=901166"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/lexflowcrm.com.br\/blog\/wp-json\/wp\/v2\/tags?post=901166"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}