The Regional Superintendence of the Brazilian Revenue Service of the 9th Tax Region (SRRF9th), in answer to consultation proceeding n. 1, of January 9, 2013, clarified the calculation of the PIS/COFINS by the companies that provide public services of road operator concessionaire.
The answer begins stating that the provider of public services of road operator concessionaire has its revenues subject to the cumulative regime of the PIS/COFINS.
Notwithstanding, in case it also obtains revenues subject to the non-cumulative applicability of such social contributions, the legal entity will determine the credit according to the method of direct allocation or proportional allotment of the costs, expenses and charges common to both systems. It is essential that such costs, expenses and charges be expressly provided in the law as creditable, and do not have any exclusive relation with the activity whose revenue is subject to the cumulative taxation system.
In view of this, it finally clarifies that the road depreciation charges and amortization of the capital invested, as a consequence of the concession contract, do not result in credits to be deducted from such social contribution because they are exclusively bound to the provisions of the road concession service whose revenue is submitted to the cumulative PIS/COFINS regime.
(Enquire Solution n. 1, Jan. 09. 2013, DOU-I, Feb. 06.2013).