or the courts
Tax credit recovery · SPD Advocacia
Overpaid taxes? Recover your company's tax credits
Review of federal, state, municipal and social security taxes for the last 5 years, through administrative or judicial channels, using the arguments that remain valid in 2026. For companies under Simples, Presumed Profit and Actual Profit.
Straight answer
What is tax credit recovery?
It is a review of the taxes the company paid over the last 5 years to find overpayments or credits that were not used. This money can come back in two ways: through the administrative route, by correcting the tax returns and filing for a refund or offset, without a lawsuit; or through the judicial route, with a writ of mandamus or a lawsuit, when the tax authority does not recognize the right. The amounts are adjusted by the Selic rate. The choice of route depends on the legal thesis, the tax regime and the risk of each case.
Rules that apply to everyone
Deadline, adjustment and ways to receive
You can claim what was paid in the 5 years before the request. Anything beyond that period is lost.
The credit is adjusted from the date of the undue payment.
Overpaid federal tax can be used to pay other federal taxes, through PER/DCOMP.
It is also possible to ask for the money back. In court, the taxpayer chooses between a court-ordered payment (precatório) and offset.
The correction is made by amending the PGDAS-D and filing a refund request on the Simples portal.
It serves to declare the right to offset, without an award of losing-party attorney's fees.
Source: CTN, art. 168; LC 118/2005, art. 3; Law 9,430/1996, art. 74; LC 123/2006, art. 18, § 4-A; STJ, Precedents 213 and 461.
What is your case?
Situations the firm handles
Single-phase taxed products
PIS and COFINS on beverages, cosmetics, auto parts, medicines and fuels have already been paid by the manufacturer. When the reseller does not separate these revenues in the PGDAS-D, the company pays again.
LC 123/2006, art. 18, § 4-AICMS-ST paid twice
Goods whose ICMS was already paid under tax substitution must be separated in the PGDAS-D. Otherwise, ICMS is included again in the DAS. The ICMS portion is claimed from the State.
LC 123/2006, art. 18, § 4-AICMS removed from the tax base
The ICMS shown on the invoice is not part of the PIS and COFINS base. Those who have not yet excluded it can review the last 5 years, subject to the 15/03/2017 cutoff.
STF, Theme 69ICMS-ST removed from the tax base
ICMS paid under tax substitution also comes out of the PIS and COFINS base of the substituted merchant, with effect from 15/03/2017.
STJ, Theme 1,125Credits on inputs
Under the non-cumulative regime, everything that is essential or relevant to the business generates PIS and COFINS credits, not just raw materials. Many companies leave credits on the table.
STJ, Themes 779 and 780Payments not subject to INSS
The employer's contribution does not apply to maternity pay, paid-in-lieu notice and the first 15 days of sick leave. We review the payroll and eSocial.
STF, Theme 72; STJ, Themes 478 and 738Overpaid tax substitution
When goods are sold for less than the value presumed by the State, the excess ICMS-ST paid may be refunded.
STF, Theme 201Accumulated credit
Exporters, manufacturers and companies with tax-benefited outflows accumulate ICMS credit. In Goiás, it can be transferred or used in the situations provided for, with authorization from the Secretariat of Economy. With the Tax Reform, the balance existing in 2032 may be used against the IBS.
CTE-GO and RCTE-GO; Constitutional Amendment 132/2023Selic received on the refund
IRPJ and CSLL do not apply to the Selic interest received on refunds of overpaid taxes.
STF, Theme 962Presumed ICMS credit
Presumed ICMS credit is excluded from the IRPJ and CSLL base. After Law 14,789/2023, the STJ reopened the issue (Theme 1,416), and each case needs individual analysis.
STJ, Themes 1,182 and 1,416Tax calculated on a higher amount
ITBI must be calculated on the declared purchase price, not on a reference value set by the city. The difference paid can be refunded.
STJ, Theme 1,113Tax settlement
For those with debts to the Federal Government, the settlement (transação) allows discounts of up to 65% on fines, interest and charges (70% for ME, EPP and individuals) and long-term installments.
Law 13,988/2020, art. 11Step by step
How the firm works
- Diagnosis. We review the tax calculations and returns of the last 5 years to find overpayments and unused credits.
- Legal opinion. We show you each opportunity, the legal argument behind it, the risk and the safest path: administrative or judicial.
- Recovery. We amend tax returns, file refund and offset requests, or bring the appropriate lawsuit.
- Follow-up. We follow the tax authority's review or the lawsuit until the credit is refunded or offset.
Case review
Let's review your case
Answer the questions, one at a time. At the end you can attach documents, which go straight to a folder in the firm's Drive, and send the summary via WhatsApp. Everything is protected by attorney-client confidentiality.
Common questions
Frequently asked questions
Does recovering tax credits draw the attention of tax inspectors?
Filing the claim is a taxpayer's right. The care lies in using settled legal theories and having documentation that supports each amount, because an improper offset leads to a fine. That is why we always start with a diagnosis.
Do I need to go to court?
Not always. Many recoveries are done just by amending returns and filing a refund or offset request. The courts are used when the tax authority does not accept the argument or when the right must be protected before offsetting.
Can a Simples Nacional company also recover?
Yes. The most common situations are single-phase products and ICMS-ST paid again in the DAS.
How long does it take?
Under the Simples regime and in federal offsets, the credit is usually used within a few months. In the courts, it depends on the court and on appeals. Each case has its own timeline.
What about ISS in the PIS and COFINS base?
The STF has not yet finished the judgment (Theme 118). We analyze case by case whether it is worth filing a lawsuit to protect the right.
Is it still worth challenging the vacation bonus, ICMS in the CPRB, the 20-minimum-wage cap for the S System, or TUSD and TUST in the ICMS?
As a rule, no. The courts ruled against taxpayers on these theses (STF, Themes 985 and 1,048; STJ, Themes 1,079 and 986). We do not recommend new lawsuits on these issues.
Does the Tax Reform change anything?
It changes. PIS and COFINS give way to CBS starting in 2027, and ICMS will be phased out by 2033. Old credits remain valid within the 5-year limit, but it is better to review them before the changes.
Do you serve clients from other states?
Yes. The firm is based in Anápolis-GO and serves clients from every state online.
How much does it cost?
After the analysis, the firm sends a written fee proposal before any engagement.