DECRETO Nº 1095, DE 23 DE MARÇO DE 1994. Fixa os Limites Individuais Maximos para Dedução Aplicaveis as Pessoas Fisicas e Juridicas e o Valor Absoluto do Limite Global de Deduções Relativas Aos Patrocinios e Doações Beneficiadas Pelos Incentivos Previstos Na Lei 8.313, de 23 de Dezembro de 1991.
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DECRETO Nº 1.095, DE 23 DE MARÇO DE 1994
Fixa os limites individuais máximos para dedução aplicáveis às pessoas físicas e jurídicas e o valor absoluto do limite global de deduções relativas aos patrocínios e doações beneficiadas pelos incentivos previstos na Lei nº 8.313, de 23 de dezembro de 1991.
O PRESIDENTE DA REPÚBLICA, no uso da atribuição que lhe confere o art. 84, incisos IV e VI, da Constituição, e tendo em vista o disposto no § 2º do art. 26 da Lei nº 8.313, de 23 de dezembro de 1991, no art. 21 do Decreto nº 455, de 26 de fevereiro de 1992, e no art. 6º da Lei nº 8.849, de 28 de janeiro de 1994, com a redação dada pela Medida Provisória nº 444, de 5 de março de 1994,
DECRETA:
O doador ou patrocinador de projetos culturais devidamente aprovados de acordo com os dispositivos da Lei nº 8.313, de 23 de dezembro de 1991, e do Decreto nº 455, de 26 de fevereiro de 1992, poderá deduzir os seguintes valores individuais máximos, para o ano-calendário de 1994:
I - no caso de pessoas físicas, até 10% (dez por cento) da renda tributável;
II - no caso das pessoas jurídicas, tributadas com base no lucro real, até 2% (dois por cento) do Imposto de Renda devido.
Parágrafo único. O limite de dedução para a pessoa jurídica tributada com base no lucro real não prejudica o direito de lançamento, como despesa operacional, do valor total da doação ou patrocínio.
O valor absoluto do limite global de deduções relativas a doações ou patrocínios em favor de projetos culturais devidamente aprovados é fixado para o ano-calendário de 1994, em montante limitado, em Ufirs, ao equivalente a CR$ 2.378.277.000,00 (dois bilhões, trezentos e setenta e oito milhões e duzentos e setenta e sete mil cruzeiros reais), a preços de abril de 1993.
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