{"id":19214,"date":"2021-07-08T13:20:19","date_gmt":"2021-07-08T16:20:19","guid":{"rendered":"https:\/\/baldebranco.com.br?p=19214"},"modified":"2021-07-08T13:20:19","modified_gmt":"2021-07-08T16:20:19","slug":"reducao-do-ir-sobre-a-valorizacao-de-imoveis-vai-beneficiar-proprietarios-rurais","status":"publish","type":"post","link":"https:\/\/baldebranco.com.br\/portal\/reducao-do-ir-sobre-a-valorizacao-de-imoveis-vai-beneficiar-proprietarios-rurais\/","title":{"rendered":"Redu\u00e7\u00e3o do IR sobre a valoriza\u00e7\u00e3o de im\u00f3veis vai beneficiar propriet\u00e1rios rurais"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"19214\" class=\"elementor elementor-19214\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-aa3fe90 elementor-section-stretched elementor-section-full_width elementor-section-height-default elementor-section-height-default\" data-id=\"aa3fe90\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;stretch_section&quot;:&quot;section-stretched&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-a26ff5b\" data-id=\"a26ff5b\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-3e590abb elementor-widget elementor-widget-image\" data-id=\"3e590abb\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" src=\"https:\/\/baldebranco.com.brwp-content\/uploads\/2021\/07\/20141205_180819-scaled-1.jpg\" title=\"\" alt=\"\" loading=\"lazy\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-88d92e3 elementor-widget elementor-widget-text-editor\" data-id=\"88d92e3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p style=\"text-align: center;\"><strong><i>Na avalia\u00e7\u00e3o do Bueno, Mesquita e Advogados, aumento de pre\u00e7o dos im\u00f3veis no campo vinha impondo altos custos de imposto de renda no ato da venda<\/i><\/strong><\/p><div>\u00a0<\/div><div>\u00a0<\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-65a0946d elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"65a0946d\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-16 elementor-top-column elementor-element elementor-element-32ba321e\" data-id=\"32ba321e\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-1c99d106 elementor-widget elementor-widget-spacer\" data-id=\"1c99d106\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-70f334ca elementor-widget elementor-widget-spacer\" data-id=\"70f334ca\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-66 elementor-top-column elementor-element elementor-element-22cf0969\" data-id=\"22cf0969\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-2a81cff0 elementor-widget elementor-widget-spacer\" data-id=\"2a81cff0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1ef825b7 elementor-widget elementor-widget-heading\" data-id=\"1ef825b7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\">Redu\u00e7\u00e3o do IR sobre a valoriza\u00e7\u00e3o de im\u00f3veis vai beneficiar propriet\u00e1rios rurais\n\n\n\n\n<\/h1>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5caf2576 elementor-widget elementor-widget-spacer\" data-id=\"5caf2576\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-16 elementor-top-column elementor-element elementor-element-226eb693\" data-id=\"226eb693\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-513af1ca elementor-widget elementor-widget-spacer\" data-id=\"513af1ca\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5f4470f9 elementor-widget elementor-widget-spacer\" data-id=\"5f4470f9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-3ad69e1f elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"3ad69e1f\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-498d77e6\" data-id=\"498d77e6\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-40195e96 elementor-widget elementor-widget-text-editor\" data-id=\"40195e96\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-size: 36pt;\">A <\/span>nunciada no dia 25 de junho pelo Minist\u00e9rio da Economia, a redu\u00e7\u00e3o da al\u00edquota do Imposto de Renda (IR) sobre ganhos de capital na venda de im\u00f3veis deve beneficiar principalmente os donos de propriedades rurais. Na avalia\u00e7\u00e3o do Bueno, Mesquita e Advogados, escrit\u00f3rio especializado em Agroneg\u00f3cio, a medida ter\u00e1 impacto imediato no planejamento tribut\u00e1rio do contribuinte, que poder\u00e1 escolher qual modelo pretende aderir.<\/p><p>No novo modelo, que integra a segunda parte da reforma tribut\u00e1ria, o propriet\u00e1rio que atualizar o valor do im\u00f3vel na declara\u00e7\u00e3o do IR poder\u00e1 pagar 5% de imposto sobre o ganho de capital, ou seja, sobre a valoriza\u00e7\u00e3o do bem na venda ou cess\u00e3o. Pelas regras atuais, a al\u00edquota do IR sobre ganhos de capital \u00e9 de entre 15% e 22,5%.<\/p><p>De acordo com Francisco de Godoy Bueno, s\u00f3cio do Bueno, Mesquita e Advogados, o ganho de capital sempre foi uma quest\u00e3o chave para a maioria dos propriet\u00e1rios rurais, que recorrentemente carregam im\u00f3veis adquiridos no passado como heran\u00e7a de fam\u00edlia. \u201cCom a valoriza\u00e7\u00e3o dos im\u00f3veis rurais nos \u00faltimos anos, o propriet\u00e1rio acaba assumindo uma conta muito elevada de imposto de renda no momento da venda, j\u00e1 que quase sempre o patrim\u00f4nio consta com um valor muito abaixo na declara\u00e7\u00e3o\u201d, explica o advogado.<\/p><p>Godoy Bueno ainda refor\u00e7a que o ganho de capital dos im\u00f3veis rurais e urbanos s\u00e3o calculados com regras diferentes. A valoriza\u00e7\u00e3o dos im\u00f3veis urbanos \u00e9 calculada com base no custo de aquisi\u00e7\u00e3o constante do IR. J\u00e1 no caso das\u00a0 propriedades rurais adquiridas depois de 1997, o ganho de capital \u00e9 definido pela diferen\u00e7a do Valor da Terra Nua (VTN) entre a data da aquisi\u00e7\u00e3o e a data da aliena\u00e7\u00e3o. \u00a0<\/p><p>O VTN \u00e9 o valor de mercado do im\u00f3vel rural considerando caracter\u00edsticas como localiza\u00e7\u00e3o, aptid\u00e3o agr\u00edcola, desenvolvimento da regi\u00e3o, quest\u00f5es log\u00edsticas, entre outros. Com a tend\u00eancia de VTN mais alto nos \u00faltimos anos, alerta o advogado, maior vinha sendo o imposto sobre o ganho de capital no ato da venda dos im\u00f3veis.<\/p><p>O prazo para atualizar o valor do im\u00f3vel e tirar proveito do novo modelo de tributa\u00e7\u00e3o, pagando uma al\u00edquota menor, ser\u00e1 de janeiro a abril de 2022. O Minist\u00e9rio da Economia estima que, nos pr\u00f3ximos 3 anos, o aumento da isen\u00e7\u00e3o do imposto de renda vai custar R$ 43,4 bilh\u00f5es aos cofres p\u00fablicos. Por outro lado, a taxa\u00e7\u00e3o dos lucros e dividendos de 20% dar\u00e1 ganhos de arrecada\u00e7\u00e3o de R$ 131,55 bilh\u00f5es no mesmo per\u00edodo.<\/p><p style=\"font-weight: 400;\">Fonte: Assessoria de Comunica\u00e7\u00e3o<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-10765f9d elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"10765f9d\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-1ddcf832\" data-id=\"1ddcf832\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-5e498355 elementor-widget elementor-widget-spacer\" data-id=\"5e498355\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Na avalia\u00e7\u00e3o do Bueno, Mesquita e Advogados, aumento de pre\u00e7o dos im\u00f3veis no campo vinha impondo altos custos de imposto de renda no ato da venda \u00a0\u00a0 Redu\u00e7\u00e3o do IR sobre a valoriza\u00e7\u00e3o de im\u00f3veis vai beneficiar propriet\u00e1rios rurais A nunciada no dia 25 de junho pelo Minist\u00e9rio da Economia, a redu\u00e7\u00e3o da al\u00edquota do [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":19215,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"elementor_header_footer","format":"standard","meta":{"content-type":"","footnotes":""},"categories":[4],"tags":[],"class_list":["post-19214","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-noticias"],"_links":{"self":[{"href":"https:\/\/baldebranco.com.br\/portal\/wp-json\/wp\/v2\/posts\/19214","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/baldebranco.com.br\/portal\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/baldebranco.com.br\/portal\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/baldebranco.com.br\/portal\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/baldebranco.com.br\/portal\/wp-json\/wp\/v2\/comments?post=19214"}],"version-history":[{"count":0,"href":"https:\/\/baldebranco.com.br\/portal\/wp-json\/wp\/v2\/posts\/19214\/revisions"}],"wp:attachment":[{"href":"https:\/\/baldebranco.com.br\/portal\/wp-json\/wp\/v2\/media?parent=19214"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/baldebranco.com.br\/portal\/wp-json\/wp\/v2\/categories?post=19214"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/baldebranco.com.br\/portal\/wp-json\/wp\/v2\/tags?post=19214"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}