{"id":54325,"date":"2024-09-19T15:40:02","date_gmt":"2024-09-19T18:40:02","guid":{"rendered":"https:\/\/jornalfatosenoticias.com.br\/?p=54325"},"modified":"2024-09-19T15:40:04","modified_gmt":"2024-09-19T18:40:04","slug":"holding-patrimonial-familiar","status":"publish","type":"post","link":"https:\/\/jornalfatosenoticias.com.br\/index.php\/2024\/09\/19\/holding-patrimonial-familiar\/","title":{"rendered":"Holding patrimonial familiar"},"content":{"rendered":"\n

Por<\/span>\u00a0Rogerio Fernandes da Silva & Kalyne Calais<\/a><\/strong><\/p>\n\n\n\n

\"\"<\/figure><\/div>\n\n\n\n

Nesta edi\u00e7\u00e3o, abordaremos as empresas do tipo holding patrimonial familiar, com foco especial nos aspectos relacionados \u00e0 sucess\u00e3o patrimonial para herdeiros, antecipa\u00e7\u00e3o de heran\u00e7as em vida, doa\u00e7\u00f5es e os tributos envolvidos nessas opera\u00e7\u00f5es.<\/p>\n\n\n\n

\"\"<\/a><\/figure><\/div>\n\n\n\n

ITBI x ITCMD: entendendo os tributos
<\/span><\/strong>A integraliza\u00e7\u00e3o de bens im\u00f3veis em uma empresa holding patrimonial frequentemente gera discuss\u00f5es sobre a incid\u00eancia do Imposto sobre Transmiss\u00e3o de Bens Im\u00f3veis (ITBI). Muitos munic\u00edpios tratam essa opera\u00e7\u00e3o como uma transa\u00e7\u00e3o imobili\u00e1ria, cobrando o ITBI. No entanto, quando a holding n\u00e3o possui atividade econ\u00f4mica relacionada \u00e0 incorpora\u00e7\u00e3o, compra, venda ou loca\u00e7\u00e3o de im\u00f3veis, cabe ao contribuinte questionar judicialmente a aplica\u00e7\u00e3o do tributo.<\/p>\n\n\n\n

\"\"<\/figure><\/div>\n\n\n\n

\u00c9 importante esclarecer que, caso o im\u00f3vel seja doado a um herdeiro, n\u00e3o haver\u00e1 incid\u00eancia de ITBI, mas sim do Imposto sobre Transmiss\u00e3o Causa Mortis e Doa\u00e7\u00e3o de Quaisquer Bens ou Direitos (ITCMD), tributo de compet\u00eancia estadual, conforme a Constitui\u00e7\u00e3o Federal (art. 155). Essa distin\u00e7\u00e3o \u00e9 essencial para evitar a interpreta\u00e7\u00e3o errada de que haveria a cobran\u00e7a de dois tributos sobre a mesma opera\u00e7\u00e3o.<\/p>\n\n\n\n

\"\"<\/a><\/figure><\/div>\n\n\n\n

Aumento do ITCMD: planejamento \u00e9 fundamental
<\/span><\/span><\/strong>Diante da iminente reforma tribut\u00e1ria, que deve elevar a al\u00edquota m\u00e9dia do ITCMD de 4% para 8%, com a possibilidade de progress\u00e3o at\u00e9 16%, muitos contribuintes t\u00eam buscado assessoria para antecipar opera\u00e7\u00f5es de sucess\u00e3o ainda no ano de 2024. Vale ressaltar que o Supremo Tribunal Federal (STF) j\u00e1 reconheceu a constitucionalidade da progressividade do ITCMD, posi\u00e7\u00e3o que foi refor\u00e7ada pela Emenda Constitucional 132\/2023.<\/p>\n\n\n\n

\"\"<\/a><\/figure><\/div>\n\n\n\n

A constitui\u00e7\u00e3o de holdings familiares oferece diversas vantagens, como facilitar a sucess\u00e3o de bens e minimizar conflitos familiares, al\u00e9m de reduzir custos em situa\u00e7\u00f5es de invent\u00e1rio, especialmente no caso de morte s\u00fabita.<\/p>\n\n\n\n

\"\"<\/a><\/figure><\/div>\n\n\n\n

Desafios na antecipa\u00e7\u00e3o da sucess\u00e3o
<\/span><\/strong>O principal ponto a ser considerado na antecipa\u00e7\u00e3o da sucess\u00e3o \u00e9 o valor dos ativos envolvidos. Quando os valores s\u00e3o baixos, muitas vezes \u00e9 prefer\u00edvel pagar os tributos e resolver a quest\u00e3o de forma definitiva. No entanto, para ativos de valor elevado, surgem conflitos entre Estado e contribuintes, especialmente em rela\u00e7\u00e3o \u00e0 base de c\u00e1lculo dos tributos. O Estado tende a preferir a valoriza\u00e7\u00e3o dos bens a pre\u00e7os de mercado, enquanto os contribuintes podem argumentar a favor de valores declarados em rendimentos.<\/p>\n\n\n\n

\"\"<\/a><\/figure><\/div>\n\n\n\n

Quem tem raz\u00e3o: estados ou contribuintes?
<\/span><\/strong>Bens im\u00f3veis
<\/span><\/span>Nos casos envolvendo bens im\u00f3veis, alguns tribunais, como o de S\u00e3o Paulo, t\u00eam descartado os valores declarados no Imposto de Renda, aplicando como base de c\u00e1lculo do ITCMD o valor venal utilizado no Imposto Predial e Territorial Urbano (IPTU). Comparando os valores de mercado com os do IPTU, o \u00faltimo geralmente \u00e9 mais vantajoso para os contribuintes.<\/p>\n\n\n\n

\"\"<\/a><\/figure><\/div>\n\n\n\n

Participa\u00e7\u00f5es Societ\u00e1rias
<\/span><\/strong>Quanto \u00e0s participa\u00e7\u00f5es societ\u00e1rias, decis\u00f5es recentes do Tribunal de Justi\u00e7a de S\u00e3o Paulo estabeleceram que a base de c\u00e1lculo do ITCMD em doa\u00e7\u00f5es de cotas de capital ou a\u00e7\u00f5es de empresas S.A. fechadas deve ser o valor patrimonial cont\u00e1bil, e n\u00e3o o valor registrado nas declara\u00e7\u00f5es de rendimentos. Este entendimento encontra respaldo na Lei 10.705\/2000, a qual disp\u00f5e que na falta de negocia\u00e7\u00e3o das participa\u00e7\u00f5es em exame nos \u00faltimos 180 (cento e oitenta) dias seja utilizado o valor patrimonial cont\u00e1bil da sociedade.<\/p>\n\n\n\n

\"\"<\/a><\/figure><\/div>\n\n\n\n

Conclus\u00e3o
<\/span><\/strong>Apesar da colcha curta,<\/strong><\/span><\/span><\/em> que se encontram os contribuintes em rela\u00e7\u00e3o \u00e0 base de c\u00e1lculo dos tributos, os tribunais t\u00eam favorecido recentemente uma abordagem menos onerosa do que a pretendida pelos Estados. No entanto, \u00e9 fundamental analisar cada caso com cuidado e evitar a cria\u00e7\u00e3o de holdings sem um planejamento sucess\u00f3rio s\u00f3lido.
Nos encontramos aqui, na pr\u00f3xima semana. Fique conosco!<\/p>\n\n\n\n

\"\"<\/figure><\/div>\n\n\n\n

Rogerio Fernandes da Silva
<\/span><\/strong>Mestrado Profissional em Ci\u00eancias Cont\u00e1beis e Adm. \u2014 Fucape, Vit\u00f3ria, ES
Especializa\u00e7\u00e3o em MBA Tributa\u00e7\u00e3o Empresarial \u2014 Fucape, Vit\u00f3ria, ES
Especializa\u00e7\u00e3o em P\u00f3s-Gradua\u00e7\u00e3o em Neg\u00f3cios Digitais Interativos para a Nova Economia \u2014 COOP\/UFRJ\/IPINET\/COOP \u2014 Brasil
Gradua\u00e7\u00e3o em Ci\u00eancias Econ\u00f4micas \u2014 Universidade Est\u00e1cio de S\u00e1 (Unesa), Rio de Janeiro, Brasil<\/span><\/em><\/p>\n","protected":false},"excerpt":{"rendered":"

Por\u00a0Rogerio Fernandes da Silva & Kalyne Calais Nesta edi\u00e7\u00e3o, abordaremos as empresas do tipo holding patrimonial familiar, com foco especial nos aspectos relacionados \u00e0 sucess\u00e3o patrimonial para herdeiros, antecipa\u00e7\u00e3o de heran\u00e7as em vida, doa\u00e7\u00f5es e os tributos envolvidos nessas opera\u00e7\u00f5es. ITBI x ITCMD: entendendo os tributosA integraliza\u00e7\u00e3o de bens im\u00f3veis em uma empresa holding patrimonial […]<\/p>\n","protected":false},"author":2,"featured_media":54326,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[9],"tags":[24763,23510,24762,24764],"class_list":["post-54325","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-economia","tag-bens-imoveis-de-uma-empresa","tag-heranca","tag-holding-patrimonial-familiar","tag-sucessao-patrimonial"],"yoast_head":"\nHolding patrimonial familiar - Jornal Fatos e Not\u00edcias<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/jornalfatosenoticias.com.br\/index.php\/2024\/09\/19\/holding-patrimonial-familiar\/\" \/>\n<meta property=\"og:locale\" content=\"pt_BR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Holding patrimonial familiar - Jornal Fatos e Not\u00edcias\" \/>\n<meta property=\"og:description\" content=\"Por\u00a0Rogerio Fernandes da Silva & Kalyne Calais Nesta edi\u00e7\u00e3o, abordaremos as empresas do tipo holding patrimonial familiar, com foco especial nos aspectos relacionados \u00e0 sucess\u00e3o patrimonial para herdeiros, antecipa\u00e7\u00e3o de heran\u00e7as em vida, doa\u00e7\u00f5es e os tributos envolvidos nessas opera\u00e7\u00f5es. 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