Nos termos da Solução de Consulta COSIT nº. 38/2018, os lucros ou dividendos pagos a usufrutuário de ações constituem rendimentos não sujeitos à tributação pelo imposto de renda.
Sob a ótica fiscal, este entendimento equipara os usufrutuários aos proprietários de ações, trazendo maior segurança às operações de planejamento sucessório que envolvam usufruto de ações.
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