{"id":901167,"date":"2026-10-16T17:30:00","date_gmt":"2026-10-16T20:30:00","guid":{"rendered":"https:\/\/lexflowcrm.com.br\/blog\/?p=901167"},"modified":"2026-10-15T19:12:06","modified_gmt":"2026-10-15T22:12:06","slug":"limite-de-compensacao-tributaria-stf","status":"publish","type":"post","link":"https:\/\/lexflowcrm.com.br\/blog\/limite-de-compensacao-tributaria-stf\/","title":{"rendered":"STF valida limite de compensa\u00e7\u00e3o tribut\u00e1ria para cr\u00e9ditos judiciais acima de R$ 10 milh\u00f5es"},"content":{"rendered":"<p>O Supremo Tribunal Federal manteve o limite de compensa\u00e7\u00e3o tribut\u00e1ria criado para cr\u00e9ditos federais reconhecidos em decis\u00e3o judicial definitiva. A vota\u00e7\u00e3o foi un\u00e2nime, em sess\u00e3o virtual encerrada em 14 de setembro de 2026, e a not\u00edcia oficial saiu dois dias depois. Dessa forma, o Minist\u00e9rio da Fazenda segue autorizado a fixar um teto mensal para o uso desses cr\u00e9ditos, nos termos da Lei 14.873\/2024.<\/p>\n<h2>De onde veio a regra<\/h2>\n<p>A limita\u00e7\u00e3o nasceu na Medida Provis\u00f3ria 1.202\/2023, depois convertida na Lei 14.873\/2024, que acrescentou o artigo 74-A \u00e0 Lei 9.430\/1996. Dois partidos pol\u00edticos levaram a medida ao STF. As a\u00e7\u00f5es atacavam, no in\u00edcio, v\u00e1rios pontos da MP, mas altera\u00e7\u00f5es feitas depois deixaram fora da an\u00e1lise a reonera\u00e7\u00e3o da folha, a contribui\u00e7\u00e3o dos munic\u00edpios \u00e0 Previd\u00eancia e o fim de benef\u00edcios do Perse. Assim, sobrou para an\u00e1lise apenas o trecho sobre a compensa\u00e7\u00e3o de cr\u00e9ditos obtidos na Justi\u00e7a.<\/p>\n<p>Pelo texto em vigor, o teto mensal:<\/p>\n<ul>\n<li>\u00e9 definido em ato do Ministro da Fazenda e varia conforme o valor total do cr\u00e9dito;<\/li>\n<li>n\u00e3o pode ser menor que 1\/60 desse total, o que limita a compensa\u00e7\u00e3o a no m\u00e1ximo 60 meses;<\/li>\n<li>n\u00e3o vale para cr\u00e9ditos inferiores a R$ 10 milh\u00f5es.<\/li>\n<\/ul>\n<h2>O que o STF decidiu sobre o limite de compensa\u00e7\u00e3o tribut\u00e1ria<\/h2>\n<p>Para o relator, a compensa\u00e7\u00e3o n\u00e3o \u00e9 um direito sem contornos: a lei pode condicion\u00e1-la e estabelecer limites. Al\u00e9m disso, os pr\u00f3prios crit\u00e9rios legais (gradua\u00e7\u00e3o pelo valor, prazo m\u00e1ximo e piso de R$ 10 milh\u00f5es) mostram que o minist\u00e9rio n\u00e3o recebeu carta branca para decidir como quiser.<\/p>\n<p>Da mesma forma, o argumento de ofensa \u00e0 coisa julgada e ao direito de propriedade n\u00e3o prosperou. Segundo o voto, a restri\u00e7\u00e3o de tempo ou de valor n\u00e3o impede o reconhecimento do cr\u00e9dito nem o elimina. Ela apenas organiza quando e de que forma a empresa poder\u00e1 us\u00e1-lo para quitar tributos.<\/p>\n<h2>Como o limite de compensa\u00e7\u00e3o tribut\u00e1ria afeta o planejamento<\/h2>\n<p>A decis\u00e3o confirma uma regra que est\u00e1 em vigor desde 2024. Para advogados que acompanham empresas com cr\u00e9ditos relevantes, alguns pontos merecem aten\u00e7\u00e3o:<\/p>\n<ol>\n<li><strong>Separe os cr\u00e9ditos pelo valor.<\/strong> Abaixo de R$ 10 milh\u00f5es n\u00e3o h\u00e1 teto mensal. Acima disso, por\u00e9m, o uso fica escalonado, e o cliente precisa saber disso antes de projetar o caixa.<\/li>\n<li><strong>Controle o prazo de cinco anos.<\/strong> A primeira declara\u00e7\u00e3o de compensa\u00e7\u00e3o deve ser entregue em at\u00e9 cinco anos do tr\u00e2nsito em julgado ou da homologa\u00e7\u00e3o da desist\u00eancia da execu\u00e7\u00e3o do t\u00edtulo judicial (artigo 74-A, par\u00e1grafo 2\u00ba).<\/li>\n<li><strong>Atualize o valor na data certa.<\/strong> O piso de 1\/60 \u00e9 calculado sobre o cr\u00e9dito demonstrado e atualizado na entrega da primeira declara\u00e7\u00e3o. Por isso, guarde a mem\u00f3ria de c\u00e1lculo dessa data.<\/li>\n<li><strong>N\u00e3o ultrapasse o teto do m\u00eas.<\/strong> N\u00e3o \u00e9 poss\u00edvel compensar a parcela que excede o limite, segundo o artigo 74, par\u00e1grafo 3\u00ba, inciso X, da mesma lei. Assim, um cronograma m\u00eas a m\u00eas evita a recusa de parte da compensa\u00e7\u00e3o.<\/li>\n<li><strong>Confira o ato ministerial.<\/strong> As faixas de gradua\u00e7\u00e3o dependem do ato do Ministro da Fazenda. Portanto, antes de cada planejamento, verifique a vers\u00e3o vigente.<\/li>\n<\/ol>\n<p>Explicar ao cliente por que um cr\u00e9dito j\u00e1 ganho ser\u00e1 usado aos poucos pede clareza e registro. O texto sobre <a href=\"https:\/\/lexflowcrm.com.br\/blog\/comunicacao-com-o-cliente\/\">comunica\u00e7\u00e3o entre advogado e cliente<\/a> traz ideias para esse tipo de conversa.<\/p>\n<h2>Prazos longos pedem acompanhamento<\/h2>\n<p>Com o limite de compensa\u00e7\u00e3o tribut\u00e1ria, o uso de um cr\u00e9dito pode se estender por at\u00e9 cinco anos, o que exige controle cont\u00ednuo: valor original, saldo atualizado, parcelas j\u00e1 usadas e pr\u00f3xima data de entrega. Por isso, vale manter essas informa\u00e7\u00f5es num s\u00f3 lugar, com respons\u00e1vel definido, para que a estrat\u00e9gia combinada com o cliente sobreviva \u00e0s trocas de equipe.<\/p>\n<p>Fonte: <a href=\"https:\/\/noticias.stf.jus.br\/postsnoticias\/stf-valida-limite-mensal-para-compensacao-de-creditos-tributarios-federais\/\" target=\"_blank\" rel=\"noopener\">STF valida limite mensal para compensa\u00e7\u00e3o de cr\u00e9ditos tribut\u00e1rios federais<\/a>, publicada pelo STF em 16\/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>Limite de compensa\u00e7\u00e3o tribut\u00e1ria: o STF manteve a regra da Lei 14.873\/2024 para cr\u00e9ditos judiciais acima de R$ 10 milh\u00f5es. Veja prazos e cuidados.<\/p>\n","protected":false},"author":4,"featured_media":901293,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[511],"tags":[527,537,555,589,633],"class_list":["post-901167","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-noticias-juridicas","tag-compensacao-tributaria","tag-creditos-judiciais","tag-direito-tributario","tag-lei-14-873-2024","tag-stf"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.8 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Limite de compensa\u00e7\u00e3o tribut\u00e1ria: STF mant\u00e9m a regra<\/title>\n<meta name=\"description\" content=\"Limite de compensa\u00e7\u00e3o tribut\u00e1ria: o STF manteve a regra da Lei 14.873\/2024 para cr\u00e9ditos judiciais acima de R$ 10 milh\u00f5es. 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