{"id":522,"date":"2022-05-05T16:22:00","date_gmt":"2022-05-05T19:22:00","guid":{"rendered":"https:\/\/www.gtlawyers.com.br\/site\/?p=522"},"modified":"2022-06-03T12:00:46","modified_gmt":"2022-06-03T15:00:46","slug":"lei-n-13-970-2019-alteracoes-no-ret","status":"publish","type":"post","link":"https:\/\/www.gtlawyers.com.br\/en\/noticia\/lei-n-13-970-2019-alteracoes-no-ret\/","title":{"rendered":"Lei n. 13.970\/2019 &#8211; Altera\u00e7\u00f5es no RET"},"content":{"rendered":"<p id=\"viewer-143vu\">Foi publicada, em 27 de dezembro de 2019, a Lei 13.970, que introduziu altera\u00e7\u00f5es ao regime especial de tributa\u00e7\u00e3o aplic\u00e1vel \u00e0s incorpora\u00e7\u00f5es imobili\u00e1rias (\u201cRET\u201d).<\/p>\n\n\n\n<p id=\"viewer-5ye5i\">Uma das principais mudan\u00e7as trazidas pela nova lei diz respeito \u00e0 amplia\u00e7\u00e3o da abrang\u00eancia do RET, institu\u00eddo pela Lei 10.931. De fato, a Lei 13.970\/19 vem pacificar tema que vinha gerando controv\u00e9rsia judicial desde a edi\u00e7\u00e3o da Solu\u00e7\u00e3o de Consulta Cosit 99.0001\/18, pela Receita Federal, que fixou o entendimento de que n\u00e3o se submeteriam ao RET as receitas decorrentes das vendas de unidades imobili\u00e1rias ap\u00f3s a conclus\u00e3o da edifica\u00e7\u00e3o.<\/p>\n\n\n\n<p id=\"viewer-d3bco\">Agora, conforme o art. 2\u00ba do novo dispositivo, o RET passou a ser aplic\u00e1vel at\u00e9 o momento do recebimento integral do valor das vendas de todas as unidades que comp\u00f5em o memorial de incorpora\u00e7\u00e3o registrado no cart\u00f3rio de im\u00f3veis competente, independentemente da data de sua comercializa\u00e7\u00e3o.<\/p>\n\n\n\n<p id=\"viewer-hqjlp\">Com essa altera\u00e7\u00e3o, a tributa\u00e7\u00e3o pelo RET pode se aplicar para as vendas de unidades realizadas, pelo incorporador, ap\u00f3s a conclus\u00e3o da obra ou mesmo da obten\u00e7\u00e3o do \u201chabite-se\u201d (como, ali\u00e1s, expressamente mencionado na exposi\u00e7\u00e3o de motivos da referida Lei).<\/p>\n\n\n\n<p id=\"viewer-3w031\">Al\u00e9m disso, a Lei n. 13.970 instituiu tamb\u00e9m a possibilidade de que empresas construtoras contratadas no \u00e2mbito do Minha Casa, Minha Vida para a constru\u00e7\u00e3o de unidades habitacionais de valor de at\u00e9 R$ 100.000,00 efetuem, at\u00e9 a data de extin\u00e7\u00e3o do contrato ou da quita\u00e7\u00e3o plena do pre\u00e7o do im\u00f3vel, pagamento unificado de tributos (IRPJ, PIS\/Pasep, CSLL, COFINS) na al\u00edquota de 1% da receita mensal auferida pelo contrato de constru\u00e7\u00e3o, desde que tais empresas tenham sido contratadas at\u00e9 31.12.2018 ou tenham as obras sido iniciadas at\u00e9 tal data.<\/p>\n\n\n\n<figure class=\"wp-block-image\"><img decoding=\"async\" src=\"https:\/\/static.wixstatic.com\/media\/3a5e496ebe9a4365bcf53923eb3f37b5.jpg\/v1\/fit\/w_750,h_501,al_c,q_20,enc_auto\/file.jpg\" alt=\"\"\/><\/figure>\n\n\n\n<figure class=\"wp-block-image\"><img decoding=\"async\" src=\"https:\/\/static.wixstatic.com\/media\/3a5e496ebe9a4365bcf53923eb3f37b5.jpg\/v1\/fill\/w_360,h_240,al_c,q_90\/3a5e496ebe9a4365bcf53923eb3f37b5.webp\" alt=\"\"\/><\/figure>\n\n\n\n<p id=\"viewer-z3by3\">No mesmo sentido, a partir de 1\u00ba de janeiro de 2020, empresas construtoras contratadas para constru\u00e7\u00e3o de unidades habitacionais de valor de at\u00e9 R$ 124.000,00 no \u00e2mbito do Minha Casa, Minha Vida podem efetuar o pagamento unificado de tais tributos em al\u00edquota fixada em 4% da receita mensal auferida pelo contrato de constru\u00e7\u00e3o.<\/p>\n\n\n\n<p id=\"viewer-il2dt\">Em suma, a nova lei permite \u00e0s empresas incorporadoras o aproveitamento dos benef\u00edcios do regime especial tribut\u00e1rio at\u00e9 o recebimento integral do valor das vendas que comp\u00f5em o memorial de incorpora\u00e7\u00e3o registrado no cart\u00f3rio de im\u00f3veis competente, independentemente da data da sua comercializa\u00e7\u00e3o, al\u00e9m de trazer benef\u00edcios \u00e0s empresas construtoras envolvidas com o Minha Casa, Minha Vida, instituindo simplifica\u00e7\u00e3o tribut\u00e1ria e proporcionando-lhes o aproveitamento do regime especial tribut\u00e1rio at\u00e9 a data de extin\u00e7\u00e3o do contrato ou da quita\u00e7\u00e3o plena do pre\u00e7o do im\u00f3vel.<\/p>\n\n\n\n<p id=\"viewer-c49lf\">Ficamos \u00e0 disposi\u00e7\u00e3o para esclarecimentos adicionais sobre a mat\u00e9ria.<\/p>","protected":false},"excerpt":{"rendered":"<p>Foi publicada, em 27 de dezembro de 2019, a Lei 13.970, que introduziu altera\u00e7\u00f5es ao regime especial de tributa\u00e7\u00e3o aplic\u00e1vel \u00e0s incorpora\u00e7\u00f5es imobili\u00e1rias (\u201cRET\u201d). Uma das principais mudan\u00e7as trazidas pela nova lei diz respeito \u00e0 amplia\u00e7\u00e3o da abrang\u00eancia do RET, institu\u00eddo pela Lei 10.931. De fato, a Lei 13.970\/19 vem pacificar tema que vinha gerando [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":525,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[7],"tags":[],"class_list":["post-522","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-noticia"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Lei n. 13.970\/2019 - Altera\u00e7\u00f5es no RET | GTLawyers | Escrit\u00f3rio boutique full-service<\/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:\/\/www.gtlawyers.com.br\/en\/noticia\/lei-n-13-970-2019-alteracoes-no-ret\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Lei n. 13.970\/2019 - Altera\u00e7\u00f5es no RET | GTLawyers | Escrit\u00f3rio boutique full-service\" \/>\n<meta property=\"og:description\" content=\"Foi publicada, em 27 de dezembro de 2019, a Lei 13.970, que introduziu altera\u00e7\u00f5es ao regime especial de tributa\u00e7\u00e3o aplic\u00e1vel \u00e0s incorpora\u00e7\u00f5es imobili\u00e1rias (\u201cRET\u201d). Uma das principais mudan\u00e7as trazidas pela nova lei diz respeito \u00e0 amplia\u00e7\u00e3o da abrang\u00eancia do RET, institu\u00eddo pela Lei 10.931. 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