{"id":351,"date":"2024-09-26T17:56:18","date_gmt":"2024-09-26T20:56:18","guid":{"rendered":"https:\/\/ocam.net\/?p=351"},"modified":"2024-09-26T17:57:00","modified_gmt":"2024-09-26T20:57:00","slug":"atualizacao-de-bens-imoveis-das-pessoas-fisicas-e-juridicas","status":"publish","type":"post","link":"https:\/\/ocam.net\/?p=351","title":{"rendered":"ATUALIZA\u00c7\u00c3O DE BENS IM\u00d3VEIS DAS PESSOAS F\u00cdSICAS E JUR\u00cdDICAS"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">A pessoa f\u00edsica residente no Pa\u00eds poder\u00e1 optar por atualizar o valor dos bens im\u00f3veis j\u00e1 informados em Declara\u00e7\u00e3o de Ajuste Anual (DAA) apresentada \u00e0 Secretaria Especial da Receita Federal do Brasil para o valor de mercado e tributar a diferen\u00e7a para o custo de aquisi\u00e7\u00e3o, pelo Imposto sobre a Renda das Pessoas F\u00edsicas (IRPF), \u00e0 al\u00edquota de 4% (quatro por cento).&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">A pessoa jur\u00eddica poder\u00e1 optar por atualizar o valor dos bens im\u00f3veis constantes no ativo permanente de seu balan\u00e7o patrimonial para o valor de mercado e tributar a diferen\u00e7a para o custo de aquisi\u00e7\u00e3o, pelo Imposto sobre a Renda das Pessoas Jur\u00eddicas (IRPJ) \u00e0 al\u00edquota ser\u00e1 de 6% (seis por cento) e pela Contribui\u00e7\u00e3o Social sobre o Lucro L\u00edquido (CSLL) \u00e0 al\u00edquota ser\u00e1 de 4% (quatro por cento).&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">A op\u00e7\u00e3o pela tributa\u00e7\u00e3o deve ser realizada na forma e no prazo definidos pela Secretaria Especial da Receita Federal do Brasil e o pagamento do imposto deve ser feito em at\u00e9 90 (noventa) dias contados a partir da publica\u00e7\u00e3o da Lei.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Apesar de parecer vantajosa a atualiza\u00e7\u00e3o, necessita de um estudo mais aprofundado, pois em alguns casos, ser\u00e1 desvantajoso optar pela atualiza\u00e7\u00e3o do bem. Sendo do interesse, entre em contato conosco e estaremos a disposi\u00e7\u00e3o para avaliar cada situa\u00e7\u00e3o.&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>A pessoa f\u00edsica residente no Pa\u00eds poder\u00e1 optar por atualizar o valor dos bens im\u00f3veis j\u00e1 informados em Declara\u00e7\u00e3o de Ajuste Anual (DAA) apresentada \u00e0 Secretaria Especial da Receita Federal do Brasil para o valor de mercado e tributar a diferen\u00e7a para o custo de aquisi\u00e7\u00e3o, pelo Imposto sobre a Renda das Pessoas F\u00edsicas (IRPF), [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":352,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[24],"tags":[],"class_list":["post-351","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-atualizacao"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>ATUALIZA\u00c7\u00c3O DE BENS IM\u00d3VEIS DAS PESSOAS F\u00cdSICAS E JUR\u00cdDICAS - 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