Netflix deve pagar ISS por exibir filmes por software

Netflix deve pagar ISS por exibir filmes por software

Por Ana Almeida - janeiro 14, 2013

O Departamento de Tributação e Julgamento (Dejug) de São Paulo concluiu que a Netflix Entretenimento Brasil deve pagar alíquota de 2% de Imposto Sobre Serviços (ISS) por se encaixar no ítem 1.05 da lista anexa à Lei Complementar 116, norma que lista os serviços sujeitos ao pagamento do imposto. O dispositivo se refere a serviços de licenciamento ou cessão de direito de uso de programas de computação. As informações são do jornal Valor Econômico.

A Netflix argumenta que sua atividade é de locação de filmes e séries por internet, sobre a qual não incidiria o ISS. Para o Dejug, a empresa oferece ao assinante um software que possibilita a transmissão online de filmes e séries, o que enquadra seus serviços no item 1.05. O entendimento foi divulgado, por meio da Solução de Consulta 65, após a empresa questionar o Dejug sobre a necessidade do recolhimento do imposto.

Leia mais em: http://www.conjur.com.br/2013-jan-14/netflix-pagar-iss-exibir-filmes-meio-software

Fonte: Consultor Jurídico - www.conjur.com.br

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