anuário brasileiro do setor de locação de veículos 2016 37 A empresa está inserida em qual regime fiscal? What tax regime is the company following? Simple Real Profit Presumed Profit Simples lucro real Lucro presumido 61% 32% 7% In the car rental sector, the tributary model adopted by the rental companies has a direct influence over the main modalities of financing that can be used to renew and increase the vehicle fleet. In other words, the choice between Leasing and CDC (Direct Consumer Credit) depends fundamentally on the tributary model adopted by each rental company. Companies that fit into the “Simples Nacional” or into the “Lucro Presumido” (Presumed Profit), normally tend to use CDC for the purchase of theirs vehicles. That is because, when the time to sell them comes, the Income Tax for Legal Persons (IRPJ) over the capital gain falls directly upon the purchase value, subtracted the depreciation. According to the explanation of consultant Paulo Henrique, from AUDIT Consult, a company specialized in rental businesses, in those cases, even if the company does not raise cash-balance or it works only by the cash flow regime, “the legislation determines to verify the gain, deducting the depreciation and taxing in 15% over the difference to the sale price”. If the rental company opts to renew its fleet by Leasing, it can only use as “purchase value” the paid residual, having to disregard the counter-charges, which are expenses. Therefore, for the rental companies which follow the “Simples Nacional” or the “Lucro Presumido”, there is no tributary advantage in renewing their fleets using Leasing, “oppositely to what occurs with those that work with Rental companies and the tributary models the ‘Lucro Real’ (Real Profit)”, adds Paulo Henrique. “These usually evaluate the credits of the PIS/COFINS (social security contributions) before turning their attention to the matter of the IRPJ”, the specialist comments. In Leasing, all the expense of counter-charges gives right to PIS/COFINS credits, including over the interests that are computed on the installments. In the CDC, on the other hand, the credits will incide only over the depreciation and are not allowed over the interests. “Under this point of view, the higher the value of the counter-charges, the higher will be the credit of the PIS/COFINS”, states the tax expert. So, the Leasing becomes more favorable for companies within the real profit tributary model, because in addition to the benefits of the deduction as expenses, there also more PIS/COFINS credit. “As a general rule, this possible advantage is conditioned to the fact that the final residual value is small, on the contrary, a more thorough examination will be necessary to confirm it”, warns Paulo Henrique. The CDC, on its turn, inhibits the PIS/COFINS credits over the interests of the installment and also allows the utilization in five years, which is the legal period for the depreciation. On the other hand, in Leasing, during practically three years it is possible to get the return of 9,25 %. That is, each rental company must be attentive to its taxing model and evaluate which is the better option in its case. Fontes: ABLA/LAFIS Informação de Valor.
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