A incidência do imposto de renda sobre as indenizações no contrato de seguro paramétrico

• Autor(a) principal: Barbosa, Thiago Soares
• Data de Publicação: 2021
• Tipo de documento: Trabalho de conclusão de curso
• Idioma: por
• Título da fonte: Biblioteca Digital de Teses e Dissertações da PUC_SP
• Texto Completo: https://repositorio.pucsp.br/jspui/handle/handle/31414
• topic: CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO::DIREITO PUBLICO::DIREITO TRIBUTARIO; Contrato de seguro; Seguro paramétrico; Imposto sobre a renda; Insurance contract; Parametric insurance; Income tax

The insurance contract, in general, represents a factor of stability and financial security in numerous sectors of the national economy. The parametric insurance contract, in turn, has unique characteristics, especially in the form of determining the insured's loss and payment of the respective indemnities. In this context, insurance indemnities may or may not be subject to the incidence of taxes, among which is the income tax. In this scenario, this work aims to analyze, in the field of parametric insurance, in the light of the theory and legislation that govern the act and the insurance activity, the hypotheses of incidence of income tax against indemnity types arising from this insurance modality. In conclusion, it is identified that, depending on the type of indemnity, income tax will be levied