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O que a Lei de Incentivo ao Esporte?
um mecanismo que permite a empresas e pessoas apoiar financeiramente projetos desportivos e paradesportivos mediante um incentivo fiscal.
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Y 5 Quais projetos podem receber recursos da Lei de Incentivo ao Esporte?
Projetos de instituies de direito pblico e privado sem fins lucrativos, de natureza esportiva, analisados e aprovados por uma Comisso composta por servidores do Ministrio do Esporte e representantes do Conselho Nacional do Esporte.
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d D O que a sociedade ganha quando apia projetos desportivos?
Ganha uma populao mais saudvel, maior qualidade de vida, o fortalecimento do sentimento de nao, e a disseminao de valores como disciplina, esforo, respeito, esprito competitivo e incluso social preferencialmente em comunidades de Vulnerabilidade Social
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Quem pode usufruir dos benefcios da Lei de Incentivo ao Esporte?
Empresas que declaram Imposto de Renda por meio do lucro real;
Pessoas fsicas que fazem a declarao completa do Imposto de Renda.
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Empresas podem investir
at 1% do seu Imposto de
Renda em projetos aprovados
Pelo Ministrio do Esporte.
Este percentual pode gerar
at R$ 400 milhes anuais
para investimentos no esporte.
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Pessoas Fsicas podem
deduzir at 6% do seu Imposto
de Renda para investir em
projetos aprovados.
Este percentual poderia gerar
at R$ 4 bilhes anuais
para investimentos no esporte
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As Empresas que podem utilizar o incentivo fiscal ao esporte representam:
137.156 instituies.
4,6% do total de contribuintes de pessoas jurdicas.
70% do total arrecadado pela Receita Federal a ttulo de imposto de renda de pessoas jurdicas.
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j Qual a garantia de deduo no Imposto de Renda dos valores aportados nos projetos desportivos?
H todo um aparato legal, j consolidado e em funcionamento, que d segurana jurdica aos incentivadores da Lei de Incentivo ao Esporte.
LEI N 11.438, de 29 de dezembro de 2006
DECRETO N 6.180, de 03 de agosto de 2007
Portaria ME n 120, de 03 de julho de 2009
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Desporto de Participao: voltado para a prtica voluntria e recreativa do esporte;
2. Desporto de Rendimento: voltado para a prtica competitiva seguindo regras nacionais e internacionais;
3. Desporto Educacional: voltado para alunos regularmente matriculados em instituio de ensino de qualquer sistema.
Qualquer projeto esportivo, desde que no seja ligado ao esporte profissional, elegvel a receber benefcios fiscais
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Repasse das informaes dos contribuintes incentivadores Receita Federal, para usufruir do benefcio da deduo fiscal.
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Wingdings Design padro Slide 1 Slide 2 Slide 3 Slide 4 Slide 5 Slide 6 Slide 7 Slide 8 Quem pode apresentar projetos? * Organograma da lei Slide 11 Infraestrutura Esportiva O Que no pode? Slide 14 Comisso Tcnica Slide 16 Slide 17 Slide 18 Fontes usadas Tema Ttulos de slides ) _1 mauricio.oliveira m a u r i c i o . o l i v e i r a
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