{"id":6988,"date":"2024-09-18T18:00:59","date_gmt":"2024-09-18T21:00:59","guid":{"rendered":"https:\/\/bvp.letsite.com.br\/?p=6988"},"modified":"2024-09-18T18:00:59","modified_gmt":"2024-09-18T21:00:59","slug":"atualizacao-de-valores-imobiliarios-rerct-geral","status":"publish","type":"post","link":"https:\/\/bvp.adv.br\/en\/atualizacao-de-valores-imobiliarios-rerct-geral\/","title":{"rendered":"Nova legisla\u00e7\u00e3o autoriza atualiza\u00e7\u00e3o de valores imobili\u00e1rios e implementa RERCT-Geral"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">No dia 16 de setembro de 2024, foi sancionada a Lei n\u00ba 14.973\/2024, trazendo novas regulamenta\u00e7\u00f5es sobre a desonera\u00e7\u00e3o da folha de pagamento para o ano de 2024. Al\u00e9m dessa medida, a legisla\u00e7\u00e3o estabelece regras fiscais que podem afetar diretamente o patrim\u00f4nio de pessoas f\u00edsicas e jur\u00eddicas.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Entre as inova\u00e7\u00f5es, destaca-se a possibilidade de atualizar o valor dos im\u00f3veis declarados por pessoas f\u00edsicas e jur\u00eddicas para adequ\u00e1-los aos valores de mercado. No caso das pessoas f\u00edsicas, a atualiza\u00e7\u00e3o se aplica a im\u00f3veis j\u00e1 informados na Declara\u00e7\u00e3o de Ajuste Anual (DAA). Para as empresas, a atualiza\u00e7\u00e3o se refere aos im\u00f3veis registrados no ativo n\u00e3o circulante, conforme constar no balan\u00e7o patrimonial.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">O prazo para efetuar a atualiza\u00e7\u00e3o ser\u00e1 definido pela Receita Federal, e o imposto devido deve ser pago at\u00e9 novembro de 2024, com a inclus\u00e3o dos valores na DAA de 2025 como parte do custo de aquisi\u00e7\u00e3o.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">No aspecto fiscal, pessoas f\u00edsicas pagar\u00e3o 4% (quatro por cento) de Imposto de Renda sobre o ganho de capital, enquanto as pessoas jur\u00eddicas estar\u00e3o sujeitas a 6% (seis por cento) de IRPJ e 4% (quatro por cento) de CSLL, sem possibilidade de deduzir esses valores como despesas de deprecia\u00e7\u00e3o.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">A legisla\u00e7\u00e3o tamb\u00e9m define as regras para a venda ou baixa dos im\u00f3veis ap\u00f3s a atualiza\u00e7\u00e3o. O c\u00e1lculo do ganho de capital ser\u00e1 feito com base em percentuais que reduzem o valor tribut\u00e1vel progressivamente conforme o tempo entre a atualiza\u00e7\u00e3o e a venda<a href=\"\/#_ftn1\" id=\"_ftnref1\">[1]<\/a>. Os contribuintes que optarem por essa atualiza\u00e7\u00e3o come\u00e7ar\u00e3o a perceber os benef\u00edcios ap\u00f3s tr\u00eas anos, e, ap\u00f3s quinze anos, o benef\u00edcio ser\u00e1 integral, com a redu\u00e7\u00e3o total do ganho de capital tribut\u00e1vel.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Al\u00e9m disso, a Lei n\u00ba 14.973\/2024 instituiu o novo Regime Especial de Regulariza\u00e7\u00e3o Geral de Bens Cambial e Tribut\u00e1ria (RERCT-Geral), que possibilita para pessoas f\u00edsicas e jur\u00eddicas domiciliadas no pa\u00eds a regulariza\u00e7\u00e3o de bens de origem l\u00edcita, localizados tanto no Brasil quanto no exterior, nos casos em que esses bens n\u00e3o tenham sido corretamente declarados at\u00e9 31 de dezembro de 2023.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">O prazo para ades\u00e3o vai at\u00e9 novembro de 2024, exigindo a apresenta\u00e7\u00e3o da Declara\u00e7\u00e3o de Regulariza\u00e7\u00e3o (DERCAT), o pagamento de 15% de Imposto de Renda sobre os bens regularizados e uma multa de 100% sobre o valor do imposto apurado.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Os participantes do RERCT-Geral ter\u00e3o perd\u00e3o dos cr\u00e9ditos tribut\u00e1rios devidos e anistia criminal por crimes relacionados \u00e0 omiss\u00e3o desses bens, como sonega\u00e7\u00e3o fiscal, desde que a ades\u00e3o ao regime ocorra antes de uma condena\u00e7\u00e3o penal definitiva.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Contribuintes que aderiram ao RERCT em 2016 poder\u00e3o complementar suas declara\u00e7\u00f5es, incluindo bens adquiridos posteriormente, conforme as novas disposi\u00e7\u00f5es da Lei n\u00ba 14.973\/2024.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">A Receita Federal publicar\u00e1 normas complementares para detalhar os procedimentos e prazos. Nesse sentido, os contribuintes devem avaliar se \u00e9 vantajoso atualizar o valor dos seus im\u00f3veis e aderir ao RERCT-Geral, levando em conta as novas regras e os potenciais benef\u00edcios tribut\u00e1rios oferecidos.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<p class=\"has-small-font-size wp-block-paragraph\"><a href=\"\/#_ftnref1\" id=\"_ftn1\">[1]<\/a> Ser\u00e1 aplicada a f\u00f3rmula GANHO DE CAPITAL = Valor da aliena\u00e7\u00e3o \u2013 [CAA + (DTA x %)], em que CAA corresponde ao valor do custo do bem im\u00f3vel antes da atualiza\u00e7\u00e3o, o DTA corresponde ao diferencial de custo tributado a t\u00edtulo de atualiza\u00e7\u00e3o, e o % corresponde ao percentual proporcional ao tempo decorrido da atualiza\u00e7\u00e3o at\u00e9 a venda.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Lei n\u00ba 14.973\/2024 traz novas regulamenta\u00e7\u00f5es sobre a desonera\u00e7\u00e3o da folha 2024, al\u00e9m de novas medidas fiscais referente ao patrim\u00f4nio de pessoas f\u00edsicas e jur\u00eddicas.<\/p>\n","protected":false},"author":1,"featured_media":6989,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[17],"class_list":["post-6988","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-radar"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.2 - 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