Impactos tributários e financeiros da subvenção para investimentos na apuração do IRPJ e da CSLL: um estudo de caso em concessionária de veículos no estado de Goiás no período de 2020 a 2023

Abstract

This study aims to analyze the economic impacts of subsidies for investments, specifically related to the reduction of the ICMS tax base on the sale of used vehicles in the state of Goiás, between the years 2020 and 2023. The research seeks to understand how the exclusion of these revenues affected the calculation of Corporate Income Tax (IRPJ) and Social Contribution on Net Profit (CSLL), as well as its impact on the company’s financial indicators, such as Return on Equity (ROE) and Return on Assets (ROA). The research was conducted through a case study of a vehicle dealership, using real data extracted from the company’s accounting and tax books, which adopts the quarterly Real Profit tax regime. The analyzed data show that the application of the subsidy generated significant tax savings for the company, enabling greater financial efficiency. The analysis of the ROE and ROA indicators demonstrated that the exclusion of subsidy revenues contributed to improved company performance, resulting in higher profitability on equity and better utilization of operational assets. The study also highlights the theoretical, practical, and social contributions of this fiscal approach, while discussing the limitations of the study and suggesting new research possibilities on the topic, especially regarding the new tax legislation that came into effect in 2024. The research contributes to understanding the fiscal and accounting implications of the differentiated treatment of subsidies and provides valuable insights for tax management in automotive companies.