Yes, I´ll try to find out why it was using 90-100% of CPU.
In /var/log/clamd/current (and old files) I just found this message:
2016-07-15 14:42:45.341865500 LibClamAV Warning: cli_tnef: file truncated, returning CLEAN
The qpsmtpd log is rotating so quick I just have files from today... a lot of files (12!) all from same date.
Every step of e-mail delivered is logged!
Anyways, I found this message there:
@40000000578e05ba299a0064 2365 cleaning up after 51518
@40000000578e05bb035c774c 51524 virus::clamav plugin (data_post): Changing permissions on file to permit scanner access
@40000000578e05bb0bbf416c 51524 virus::clamav plugin (data_post): clamscan results: /var/spool/qpsmtpd/1468925358:51524:0: OK
@40000000578e05bb0bc8cad4 51524 logging::logterse plugin (queue): ` 127.0.0.2 Unknown mydomain.tld
Note the
127.0.0.2 Unknown followed by mydomain.tld
Should I care about this message ?
I have 8GB RAM on this server. All other limits you pointed are default (14M e 25M).
I´m sure the non-receiving-email-problem was caused by wrong way to stop clamd

(I´m a moron some times: "I just wanna to stop it eating all CPU right now" way)
I have qmHandle installed and used it to see outgoing queue, but do not watch for incoming queue.