Análise do regime especial de tributação: um estudo em uma empresa de construção civil

Abstract

In response to the so-called "Encol effect", the Federal Government, through Law No. 10.931/2004 established the Equity and Affectation Special Taxation by Assumed Income - RET. Affectation sheet, in the form of option by the developer, aimed to provide greater security in the acquisition of properties under construction. To do so required greater transparency of information provided to buyers of properties under construction, through the mandatory maintenance of complete financial statement and each individual work and delivery of statement of work and the state of his correspondence with the time and resources agreed, signed by skilled professionals. This paper aims to demonstrate the Equity Affectation is a good option as tax planning for new developments of a company according to Law No. 10.931/2004. Still in its methodology was applied exploratory study, as presenting the main features and approaches to real estate development and detached assets in real estate development. . As a result, it was observed that the Equity affectation clear advantages that ensure buyers and financial institutions that grant funds for the construction of the projects, but as a tool for tax planning by adopting affectation does not benefit the company, as it is not significant reduction in their tax burden while requiring numerous internal controls.