{"id":1573,"date":"2022-09-29T16:29:51","date_gmt":"2022-09-29T16:29:51","guid":{"rendered":"http:\/\/agnk.lidedigital.com.br\/?p=1573"},"modified":"2022-09-29T16:29:51","modified_gmt":"2022-09-29T16:29:51","slug":"relevante-decisao-do-stj-confirma-significativa-reducao-tributaria-as-incorporadoras-imobiliarias-tributadas-pelo-lucro-resumido-nas-operacoes-de-alienacao-mediante-permuta","status":"publish","type":"post","link":"https:\/\/agkn.com.br\/index.php\/2022\/09\/29\/relevante-decisao-do-stj-confirma-significativa-reducao-tributaria-as-incorporadoras-imobiliarias-tributadas-pelo-lucro-resumido-nas-operacoes-de-alienacao-mediante-permuta\/","title":{"rendered":"Relevante decis\u00e3o do STJ confirma significativa redu\u00e7\u00e3o tribut\u00e1ria \u00e0s incorporadoras imobili\u00e1rias, tributadas pelo lucro resumido, nas opera\u00e7\u00f5es de aliena\u00e7\u00e3o mediante permuta."},"content":{"rendered":"\n<p><em>Por Raquel Cristina das Neves Gapski<\/em><\/p>\n\n\n\n<p>O E. STJ encerrou o ano de 2018 com importante decis\u00e3o de redu\u00e7\u00e3o fiscal das incorporadoras imobili\u00e1rias, tributadas pelo lucro presumido, nas opera\u00e7\u00f5es de aliena\u00e7\u00e3o mediante permuta.<\/p>\n\n\n\n<p>Para os Ministros da Segunda Turma do Superior Tribunal de Justi\u00e7a \u201c<em>o contrato de troca ou permuta n\u00e3o dever\u00e1 ser equiparado na esfera tribut\u00e1ria ao contrato de compra e venda, pois n\u00e3o haver\u00e1, na maioria das vezes, auferimento de receita, faturamento ou lucro na troca.\u201d<\/em><\/p>\n\n\n\n<p>Ao assim entender, o STJ reconheceu que a permuta de im\u00f3veis n\u00e3o enseja a cobran\u00e7a de quatro tributos (Imposto de Renda, CSLL, PIS e Cofins) que correspondem juntos a um percentual efetivo de 6,73%.&nbsp;<\/p>\n\n\n\n<p>Embora a posi\u00e7\u00e3o da Receita Federal sobre o tema seja a de equiparar a permuta de im\u00f3veis \u00e0 opera\u00e7\u00e3o de compra e venda para fins de tributa\u00e7\u00e3o, a decis\u00e3o do STJ dever\u00e1 orientar os tribunais p\u00e1trios e servir\u00e1 de fundamento para incorporadoras, tributadas pelo lucro presumido, questionarem a cobran\u00e7as desses tributos perante o Poder Judici\u00e1rio.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Por Raquel Cristina das Neves Gapski O E. STJ encerrou o ano de 2018 com importante decis\u00e3o de redu\u00e7\u00e3o fiscal das incorporadoras imobili\u00e1rias, tributadas pelo lucro presumido, nas opera\u00e7\u00f5es de aliena\u00e7\u00e3o mediante permuta. Para os Ministros da Segunda Turma do Superior Tribunal de Justi\u00e7a \u201co contrato de troca ou permuta n\u00e3o dever\u00e1 ser equiparado na [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[6],"tags":[],"class_list":["post-1573","post","type-post","status-publish","format-standard","hentry","category-noticias"],"_links":{"self":[{"href":"https:\/\/agkn.com.br\/index.php\/wp-json\/wp\/v2\/posts\/1573","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/agkn.com.br\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/agkn.com.br\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/agkn.com.br\/index.php\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/agkn.com.br\/index.php\/wp-json\/wp\/v2\/comments?post=1573"}],"version-history":[{"count":0,"href":"https:\/\/agkn.com.br\/index.php\/wp-json\/wp\/v2\/posts\/1573\/revisions"}],"wp:attachment":[{"href":"https:\/\/agkn.com.br\/index.php\/wp-json\/wp\/v2\/media?parent=1573"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/agkn.com.br\/index.php\/wp-json\/wp\/v2\/categories?post=1573"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/agkn.com.br\/index.php\/wp-json\/wp\/v2\/tags?post=1573"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}