{"id":5077,"date":"2022-04-14T14:06:10","date_gmt":"2022-04-14T14:06:10","guid":{"rendered":"https:\/\/lataxnet.net\/pt\/?p=5077"},"modified":"2022-04-14T14:06:10","modified_gmt":"2022-04-14T14:06:10","slug":"brazil-isencao-na-venda-de-imovel","status":"publish","type":"post","link":"https:\/\/lataxnet.net\/pt\/brazil-isencao-na-venda-de-imovel\/","title":{"rendered":"Brazil: Isen\u00e7\u00e3o na venda de im\u00f3vel"},"content":{"rendered":"<p><div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-1 nonhundred-percent-fullwidth non-hundred-percent-height-scrolling\" style=\"background-color: rgba(255,255,255,0);background-position: center center;background-repeat: no-repeat;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;margin-bottom: 0px;margin-top: 0px;border-width: 0px 0px 0px 0px;border-color:#e2e2e2;border-style:solid;\" ><div class=\"fusion-builder-row fusion-row\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-0 fusion_builder_column_1_1 1_1 fusion-one-full fusion-column-first fusion-column-last\" style=\"margin-top:0px;margin-bottom:20px;\"><div class=\"fusion-column-wrapper fusion-flex-column-wrapper-legacy\" style=\"background-position:left top;background-repeat:no-repeat;-webkit-background-size:cover;-moz-background-size:cover;-o-background-size:cover;background-size:cover;padding: 0px 0px 0px 0px;\"><style type=\"text\/css\"><\/style><div class=\"fusion-title title fusion-title-1 fusion-sep-none fusion-title-text fusion-title-size-three\" style=\"margin-top:10px;margin-bottom:15px;\"><h3 class=\"title-heading-left\" style=\"margin:0;\">Brazil: Isen\u00e7\u00e3o na venda de im\u00f3vel<\/h3><\/div><div class=\"fusion-clearfix\"><\/div><\/div><\/div><\/div><\/div><div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-2 hundred-percent-fullwidth non-hundred-percent-height-scrolling\" style=\"background-color: rgba(255,255,255,0);background-position: center center;background-repeat: no-repeat;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;margin-bottom: 0px;margin-top: 0px;border-width: 0px 0px 0px 0px;border-color:#e2e2e2;border-style:solid;\" ><div class=\"fusion-builder-row fusion-row\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-1 fusion_builder_column_1_1 1_1 fusion-one-full fusion-column-first fusion-column-last\" style=\"margin-top:0px;margin-bottom:20px;\"><div class=\"fusion-column-wrapper fusion-flex-column-wrapper-legacy\" style=\"background-position:left top;background-repeat:no-repeat;-webkit-background-size:cover;-moz-background-size:cover;-o-background-size:cover;background-size:cover;padding: 0px 0px 0px 0px;\"><style type=\"text\/css\"><\/style><div class=\"fusion-title title fusion-title-2 fusion-sep-none fusion-title-text fusion-title-size-five\" style=\"margin-top:10px;margin-bottom:15px;\"><h5 class=\"title-heading-left\" style=\"margin:0;\">Essa nova orienta\u00e7\u00e3o demonstra o reconhecimento por parte da Receita de que a restri\u00e7\u00e3o \u00e0 utiliza\u00e7\u00e3o dos recursos para a quita\u00e7\u00e3o de im\u00f3veis previamente adquiridos pelo alienante contrariava frontalmente a inten\u00e7\u00e3o da Lei.<\/h5><\/div><div class=\"fusion-clearfix\"><\/div><\/div><\/div><\/div><style type=\"text\/css\">.fusion-fullwidth.fusion-builder-row-2 { overflow:visible; }<\/style><\/div><div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-3 nonhundred-percent-fullwidth non-hundred-percent-height-scrolling\" style=\"background-color: rgba(255,255,255,0);background-position: center center;background-repeat: no-repeat;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;margin-bottom: 0px;margin-top: 0px;border-width: 0px 0px 0px 0px;border-color:#e2e2e2;border-style:solid;\" ><div class=\"fusion-builder-row fusion-row\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-2 fusion_builder_column_1_1 1_1 fusion-one-full fusion-column-first fusion-column-last\" style=\"margin-top:0px;margin-bottom:20px;\"><div class=\"fusion-column-wrapper fusion-flex-column-wrapper-legacy\" style=\"background-position:left top;background-repeat:no-repeat;-webkit-background-size:cover;-moz-background-size:cover;-o-background-size:cover;background-size:cover;padding: 0px 0px 0px 0px;\"><div class=\"fusion-text fusion-text-1\"><p>A Receita Federal enfim ampliou as benesses da chamada &#8220;Lei do Bem&#8221; ao implementar o entendimento que j\u00e1 vinha sendo emanado pelos tribunais com rela\u00e7\u00e3o \u00e0 isen\u00e7\u00e3o do ganho na venda de im\u00f3veis residenciais.<\/p>\n<p>No \u00faltimo dia 17 de mar\u00e7o, foi publicada a Instru\u00e7\u00e3o Normativa 2.070, para determinar que, ao contr\u00e1rio do que constava expressamente em ato anterior, est\u00e1 isento o ganho de capital obtido por pessoa f\u00edsica que vende im\u00f3vel residencial com o objetivo de quitar, total ou parcialmente, d\u00e9bito remanescente de aquisi\u00e7\u00e3o a prazo ou \u00e0 presta\u00e7\u00e3o de im\u00f3vel residencial j\u00e1 possu\u00eddo pelo alienante.<\/p>\n<p>Para se beneficiar dessa isen\u00e7\u00e3o, o vendedor deve ser residente fiscal no Brasil e o im\u00f3vel adquirido deve estar localizado no pa\u00eds. Al\u00e9m disso, os recursos devem ser utilizados para a referida quita\u00e7\u00e3o dentro do prazo de 180 dias.<\/p>\n<p>Ainda que tardia, essa nova orienta\u00e7\u00e3o demonstra o reconhecimento por parte da Receita de que a restri\u00e7\u00e3o \u00e0 utiliza\u00e7\u00e3o dos recursos para a quita\u00e7\u00e3o de im\u00f3veis previamente adquiridos pelo alienante contrariava frontalmente a inten\u00e7\u00e3o da Lei.<\/p>\n<p><em>Writers: Rosiene Soares Nunes, Machado Associados<br \/>\n<\/em><em>Original: https:\/\/www.migalhas.com.br\/depeso\/362418\/isencao-na-venda-de-imovel<br \/>\n<\/em><\/p>\n<\/div><div class=\"fusion-clearfix\"><\/div><\/div><\/div><\/div><\/div><\/p>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":5,"featured_media":5078,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":[],"categories":[93,86,6],"tags":[85],"_links":{"self":[{"href":"https:\/\/lataxnet.net\/pt\/wp-json\/wp\/v2\/posts\/5077"}],"collection":[{"href":"https:\/\/lataxnet.net\/pt\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/lataxnet.net\/pt\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/lataxnet.net\/pt\/wp-json\/wp\/v2\/users\/5"}],"replies":[{"embeddable":true,"href":"https:\/\/lataxnet.net\/pt\/wp-json\/wp\/v2\/comments?post=5077"}],"version-history":[{"count":1,"href":"https:\/\/lataxnet.net\/pt\/wp-json\/wp\/v2\/posts\/5077\/revisions"}],"predecessor-version":[{"id":5079,"href":"https:\/\/lataxnet.net\/pt\/wp-json\/wp\/v2\/posts\/5077\/revisions\/5079"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/lataxnet.net\/pt\/wp-json\/wp\/v2\/media\/5078"}],"wp:attachment":[{"href":"https:\/\/lataxnet.net\/pt\/wp-json\/wp\/v2\/media?parent=5077"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/lataxnet.net\/pt\/wp-json\/wp\/v2\/categories?post=5077"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/lataxnet.net\/pt\/wp-json\/wp\/v2\/tags?post=5077"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}