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Dołączył: 11 Mar 2024
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 Wysłany: Pon Mar 11, 2024 06:49 Temat postu: The Judiciary through its higher courts has recently been |
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Deciding a series of tax issues, of special interest to individual taxpayers, which have long deserved a definition and which have important consequences for the respective taxation. In fact, in a property and succession planning project, the taxes that generally demand the most attention are Income Tax especially on capital gains, the Tax on Causa Mortis and Donation Transmissions (ITCMD) and the Tax on Inter Vivo Transfers of Real Estate. IR is a federal tax, which may be levied on income earned or required on the sale of assets or rights, in the latter case levied on the positive difference between the sale value and the previous acquisition cost. The IRPF on income is calculated as follows: up to R$22,847.76 in the year: the rate is zero, as is the portion to be deducted; from een and rate of above R$30 million rate of.
The ITCMD, on the other hand, is state-level, and its rate may vary from focusing on the market value of any goods or rights transmitted free of charge, whether as a result of inheritance or through donation. Finally, the ITBI is municipal and also applies to the market value of the property transferred, but in this case it will necessarily be inter vivos and against payment. The Belgium Phone Number Data rate in most Brazilian municipalities is . Well then. What have the Federal Supreme Court (STF) and the Superior Court of Justice (STJ) been saying recently about these taxes and which is absolutely relevant for estate and succession planning projects? See if: (1) IR/income: STF decision handed down in June and published on August.
The files of Direct Action of Unconstitutionality arising from Family Law, understanding that the amounts received by the alimony creditor do not represent an increase in assets capable of attracting the incidence of the tax, which in this sense assumes a clear character of double taxation, in to the extent that they are already taxed when the income is earned by the feeder. It was recognized, furthermore, that in addition to violating the guarantee of the existential minimum of food, maintaining the incidence of IR in these cases would end up violating gender equality determined by the Constitution, especially considering the Brazilian statistical reality, in which after the dissolution of the conjugal bond, as a rule, the mother has the preponderant, if not isolated, custody of the children.
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