{"id":1367,"date":"2024-09-24T21:20:22","date_gmt":"2024-09-25T00:20:22","guid":{"rendered":"https:\/\/www.gtlawyers.com.br\/?p=1367"},"modified":"2025-09-18T09:44:08","modified_gmt":"2025-09-18T12:44:08","slug":"atualizacao-do-custo-fiscal-de-bens-imoveis","status":"publish","type":"post","link":"https:\/\/www.gtlawyers.com.br\/fr\/artigos\/atualizacao-do-custo-fiscal-de-bens-imoveis\/","title":{"rendered":"Atualiza\u00e7\u00e3o do custo fiscal de bens im\u00f3veis"},"content":{"rendered":"<p class=\"has-text-align-center\"><em>Instru\u00e7\u00e3o Normativa RFB 2.222\/24, publicada hoje, regulamenta a utiliza\u00e7\u00e3o do benef\u00edcio. Interessados tem at\u00e9 o dia 16 de dezembro para ades\u00e3o e pagamento do imposto.<\/em><\/p>\n\n\n\n<p><\/p>\n\n\n\n<p>Al\u00e9m de prever a regulariza\u00e7\u00e3o de capitais (RERCT-Geral) e dispor sobre a desonera\u00e7\u00e3o da folha de pagamentos, a Lei 14.973\/2024 trouxe a oportunidade de atualiza\u00e7\u00e3o&nbsp;do valor de aquisi\u00e7\u00e3o de bens im\u00f3veis, permitindo sua adequa\u00e7\u00e3o aos valores de mercado, tanto para pessoas f\u00edsicas quanto jur\u00eddicas, abrangendo im\u00f3veis situados no Brasil e no exterior.<\/p>\n\n\n\n<p>A atualiza\u00e7\u00e3o de bens im\u00f3veis consiste na possibilidade de ajustar o valor de aquisi\u00e7\u00e3o do bem im\u00f3vel com base em seu valor de mercado, reduzindo o ganho de capital&nbsp;na futura venda do bem.<\/p>\n\n\n\n<p>Para as pessoas f\u00edsicas, a al\u00edquota \u00e9 de 4% de IRPF sobre o valor da diferen\u00e7a e para as pessoas jur\u00eddicas a diferen\u00e7a ser\u00e1 tributada em 6% de IRPJ e 4% de CSLL.Importante mencionar que, para pessoas jur\u00eddicas, o benef\u00edcio se aplica apenas paraim\u00f3veis escriturados em seu ativo permanente.<\/p>\n\n\n\n<p>No caso de aliena\u00e7\u00e3o futura dos bens im\u00f3veis, o valor do ganho de capital ser\u00e1 calculado proporcionalmente de acordo com a f\u00f3rmula e com os percentuais previstosna Lei e na Instru\u00e7\u00e3o Normativa:<\/p>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"540\" height=\"144\" src=\"https:\/\/www.gtlawyers.com.br\/site\/wp-content\/uploads\/tab1.jpg\" alt=\"\" class=\"wp-image-1368\" srcset=\"https:\/\/www.gtlawyers.com.br\/site\/wp-content\/uploads\/tab1.jpg 540w, https:\/\/www.gtlawyers.com.br\/site\/wp-content\/uploads\/tab1-300x80.jpg 300w, https:\/\/www.gtlawyers.com.br\/site\/wp-content\/uploads\/tab1-150x40.jpg 150w, https:\/\/www.gtlawyers.com.br\/site\/wp-content\/uploads\/tab1-18x5.jpg 18w\" sizes=\"auto, (max-width: 540px) 100vw, 540px\" \/><\/figure>\n<\/div>\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"362\" height=\"414\" src=\"https:\/\/www.gtlawyers.com.br\/site\/wp-content\/uploads\/tab2.jpg\" alt=\"\" class=\"wp-image-1369\" srcset=\"https:\/\/www.gtlawyers.com.br\/site\/wp-content\/uploads\/tab2.jpg 362w, https:\/\/www.gtlawyers.com.br\/site\/wp-content\/uploads\/tab2-262x300.jpg 262w, https:\/\/www.gtlawyers.com.br\/site\/wp-content\/uploads\/tab2-131x150.jpg 131w, https:\/\/www.gtlawyers.com.br\/site\/wp-content\/uploads\/tab2-10x12.jpg 10w\" sizes=\"auto, (max-width: 362px) 100vw, 362px\" \/><\/figure>\n<\/div>\n\n\n<p>Como se nota, a op\u00e7\u00e3o pela atualiza\u00e7\u00e3o do custo dos bens im\u00f3veis s\u00f3 resultar\u00e1 na isen\u00e7\u00e3o total do valor de atualiza\u00e7\u00e3o do custo ap\u00f3s o prazo de 15 anos, contados&nbsp;da data de atualiza\u00e7\u00e3o, com redu\u00e7\u00e3o tribut\u00e1ria apenas proporcional para as aliena\u00e7\u00f5es realizadas antes desse prazo.<\/p>\n\n\n\n<p>Considerando esses percentuais e as restri\u00e7\u00f5es legais, entendemos que o benef\u00edcio tem utilidade bastante estreita, se limitando a im\u00f3veis detidos com finalidade deloca\u00e7\u00e3o (pessoas f\u00edsicas e jur\u00eddicas), resid\u00eancia (pessoas f\u00edsicas) ou operacionais (pessoas jur\u00eddicas).<\/p>\n\n\n\n<p>Importante destacar que a Instru\u00e7\u00e3o Normativa 2.222\/24 n\u00e3o permite a aplica\u00e7\u00e3o de dedu\u00e7\u00f5es, percentuais ou fatores de redu\u00e7\u00e3o sobre a diferen\u00e7a apurada. Essa limita\u00e7\u00e3o,&nbsp;contudo, n\u00e3o possui fundamento legal, sendo pass\u00edvel de questionamento.<\/p>\n\n\n\n<p>Al\u00e9m disso, as pessoas f\u00edsicas dever\u00e3o incluir a atualiza\u00e7\u00e3o na ficha de bens e direitos da DIRPF 2025 (ano-calend\u00e1rio 2024), devendo os valores decorrentes da atualiza\u00e7\u00e3oserem considerados custo de aquisi\u00e7\u00e3o adicional do respectivo im\u00f3vel.<\/p>\n\n\n\n<p>O prazo para a atualiza\u00e7\u00e3o e pagamento do imposto \u00e9 at\u00e9 16 de dezembro de 2024, sendo que a op\u00e7\u00e3o deve ser formalizada por meio de Declara\u00e7\u00e3o de Op\u00e7\u00e3o pela Atualiza\u00e7\u00e3o&nbsp;de Bens Im\u00f3veis \u2013 Dabim, a ser elaborada e entregue pelo e-cac.<\/p>\n\n\n\n<p>Nous nous tenons \u00e0 votre disposition pour toute clarification compl\u00e9mentaire.<\/p>\n\n\n\n<p><em>Para mais informa\u00e7\u00f5es favor contatar o telefone 11.3504.7618 ou o e-mail <a href=\"mailto:egross@gtlawyers.com.br\">egross@gtlawyers.com.br<\/a>.<\/em><\/p>\n\n\n\n<p><\/p>","protected":false},"excerpt":{"rendered":"<p>Instru\u00e7\u00e3o Normativa RFB 2.222\/24, publicada hoje, regulamenta a utiliza\u00e7\u00e3o do benef\u00edcio. Interessados tem at\u00e9 o dia 16 de dezembro para ades\u00e3o e pagamento do imposto. Al\u00e9m de prever a regulariza\u00e7\u00e3o de capitais (RERCT-Geral) e dispor sobre a desonera\u00e7\u00e3o da folha de pagamentos, a Lei 14.973\/2024 trouxe a oportunidade de atualiza\u00e7\u00e3o&nbsp;do valor de aquisi\u00e7\u00e3o de bens [&hellip;]<\/p>\n","protected":false},"author":5,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[6],"tags":[],"class_list":["post-1367","post","type-post","status-publish","format-standard","hentry","category-artigos"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Atualiza\u00e7\u00e3o do custo fiscal de bens im\u00f3veis | 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\/fr\/artigos\/atualizacao-do-custo-fiscal-de-bens-imoveis\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Atualiza\u00e7\u00e3o do custo fiscal de bens im\u00f3veis | GTLawyers | Escrit\u00f3rio boutique full-service\" \/>\n<meta property=\"og:description\" content=\"Instru\u00e7\u00e3o Normativa RFB 2.222\/24, publicada hoje, regulamenta a utiliza\u00e7\u00e3o do benef\u00edcio. Interessados tem at\u00e9 o dia 16 de dezembro para ades\u00e3o e pagamento do imposto. Al\u00e9m de prever a regulariza\u00e7\u00e3o de capitais (RERCT-Geral) e dispor sobre a desonera\u00e7\u00e3o da folha de pagamentos, a Lei 14.973\/2024 trouxe a oportunidade de atualiza\u00e7\u00e3o&nbsp;do valor de aquisi\u00e7\u00e3o de bens [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.gtlawyers.com.br\/fr\/artigos\/atualizacao-do-custo-fiscal-de-bens-imoveis\/\" \/>\n<meta property=\"og:site_name\" content=\"GTLawyers | Escrit\u00f3rio boutique full-service\" \/>\n<meta property=\"article:published_time\" content=\"2024-09-25T00:20:22+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2025-09-18T12:44:08+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.gtlawyers.com.br\/site\/wp-content\/uploads\/tab1.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"540\" \/>\n\t<meta property=\"og:image:height\" content=\"144\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Felipe Nascimento\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"\u00c9crit par\" \/>\n\t<meta name=\"twitter:data1\" content=\"Felipe Nascimento\" \/>\n\t<meta name=\"twitter:label2\" content=\"Dur\u00e9e de lecture estim\u00e9e\" \/>\n\t<meta name=\"twitter:data2\" content=\"3 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/www.gtlawyers.com.br\\\/artigos\\\/atualizacao-do-custo-fiscal-de-bens-imoveis\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.gtlawyers.com.br\\\/artigos\\\/atualizacao-do-custo-fiscal-de-bens-imoveis\\\/\"},\"author\":{\"name\":\"Felipe Nascimento\",\"@id\":\"https:\\\/\\\/www.gtlawyers.com.br\\\/#\\\/schema\\\/person\\\/ddacb191167435332fe1305a7c77274f\"},\"headline\":\"Atualiza\u00e7\u00e3o do custo fiscal de bens im\u00f3veis\",\"datePublished\":\"2024-09-25T00:20:22+00:00\",\"dateModified\":\"2025-09-18T12:44:08+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/www.gtlawyers.com.br\\\/artigos\\\/atualizacao-do-custo-fiscal-de-bens-imoveis\\\/\"},\"wordCount\":480,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\\\/\\\/www.gtlawyers.com.br\\\/#organization\"},\"image\":{\"@id\":\"https:\\\/\\\/www.gtlawyers.com.br\\\/artigos\\\/atualizacao-do-custo-fiscal-de-bens-imoveis\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/www.gtlawyers.com.br\\\/site\\\/wp-content\\\/uploads\\\/tab1.jpg\",\"articleSection\":[\"Artigos\"],\"inLanguage\":\"fr-FR\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\\\/\\\/www.gtlawyers.com.br\\\/artigos\\\/atualizacao-do-custo-fiscal-de-bens-imoveis\\\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.gtlawyers.com.br\\\/artigos\\\/atualizacao-do-custo-fiscal-de-bens-imoveis\\\/\",\"url\":\"https:\\\/\\\/www.gtlawyers.com.br\\\/artigos\\\/atualizacao-do-custo-fiscal-de-bens-imoveis\\\/\",\"name\":\"Atualiza\u00e7\u00e3o do custo fiscal de bens im\u00f3veis | GTLawyers | Escrit\u00f3rio boutique full-service\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.gtlawyers.com.br\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/www.gtlawyers.com.br\\\/artigos\\\/atualizacao-do-custo-fiscal-de-bens-imoveis\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/www.gtlawyers.com.br\\\/artigos\\\/atualizacao-do-custo-fiscal-de-bens-imoveis\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/www.gtlawyers.com.br\\\/site\\\/wp-content\\\/uploads\\\/tab1.jpg\",\"datePublished\":\"2024-09-25T00:20:22+00:00\",\"dateModified\":\"2025-09-18T12:44:08+00:00\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/www.gtlawyers.com.br\\\/artigos\\\/atualizacao-do-custo-fiscal-de-bens-imoveis\\\/#breadcrumb\"},\"inLanguage\":\"fr-FR\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/www.gtlawyers.com.br\\\/artigos\\\/atualizacao-do-custo-fiscal-de-bens-imoveis\\\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"fr-FR\",\"@id\":\"https:\\\/\\\/www.gtlawyers.com.br\\\/artigos\\\/atualizacao-do-custo-fiscal-de-bens-imoveis\\\/#primaryimage\",\"url\":\"https:\\\/\\\/www.gtlawyers.com.br\\\/site\\\/wp-content\\\/uploads\\\/tab1.jpg\",\"contentUrl\":\"https:\\\/\\\/www.gtlawyers.com.br\\\/site\\\/wp-content\\\/uploads\\\/tab1.jpg\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/www.gtlawyers.com.br\\\/artigos\\\/atualizacao-do-custo-fiscal-de-bens-imoveis\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"In\u00edcio\",\"item\":\"https:\\\/\\\/www.gtlawyers.com.br\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Atualiza\u00e7\u00e3o do custo fiscal de bens im\u00f3veis\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/www.gtlawyers.com.br\\\/#website\",\"url\":\"https:\\\/\\\/www.gtlawyers.com.br\\\/\",\"name\":\"GTLawyers | Escrit\u00f3rio boutique full-service\",\"description\":\"Escrit\u00f3rio de advocacia franco-brasileiro para empresas especializado em M&amp;A, direito societ\u00e1rio, tribut\u00e1rio, imobili\u00e1rio, contencioso e compliance\",\"publisher\":{\"@id\":\"https:\\\/\\\/www.gtlawyers.com.br\\\/#organization\"},\"alternateName\":\"GTLawyers\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/www.gtlawyers.com.br\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"fr-FR\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/www.gtlawyers.com.br\\\/#organization\",\"name\":\"GTLawyers - Escrit\u00f3rio boutique full-service\",\"url\":\"https:\\\/\\\/www.gtlawyers.com.br\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"fr-FR\",\"@id\":\"https:\\\/\\\/www.gtlawyers.com.br\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/www.gtlawyers.com.br\\\/site\\\/wp-content\\\/uploads\\\/image-3.png\",\"contentUrl\":\"https:\\\/\\\/www.gtlawyers.com.br\\\/site\\\/wp-content\\\/uploads\\\/image-3.png\",\"width\":166,\"height\":44,\"caption\":\"GTLawyers - Escrit\u00f3rio boutique full-service\"},\"image\":{\"@id\":\"https:\\\/\\\/www.gtlawyers.com.br\\\/#\\\/schema\\\/logo\\\/image\\\/\"},\"sameAs\":[\"https:\\\/\\\/www.linkedin.com\\\/company\\\/gtlawyers\\\/mycompany\\\/\"]},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/www.gtlawyers.com.br\\\/#\\\/schema\\\/person\\\/ddacb191167435332fe1305a7c77274f\",\"name\":\"Felipe Nascimento\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"fr-FR\",\"@id\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/99b2fc11283f57cb70c409ae58fd3f3e83dfe5f33ff50bf649361b2d7e2240e0?s=96&d=mm&r=g\",\"url\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/99b2fc11283f57cb70c409ae58fd3f3e83dfe5f33ff50bf649361b2d7e2240e0?s=96&d=mm&r=g\",\"contentUrl\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/99b2fc11283f57cb70c409ae58fd3f3e83dfe5f33ff50bf649361b2d7e2240e0?s=96&d=mm&r=g\",\"caption\":\"Felipe Nascimento\"},\"url\":\"https:\\\/\\\/www.gtlawyers.com.br\\\/fr\\\/author\\\/felipe\\\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Atualiza\u00e7\u00e3o do custo fiscal de bens im\u00f3veis | GTLawyers | Escrit\u00f3rio boutique full-service","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.gtlawyers.com.br\/fr\/artigos\/atualizacao-do-custo-fiscal-de-bens-imoveis\/","og_locale":"fr_FR","og_type":"article","og_title":"Atualiza\u00e7\u00e3o do custo fiscal de bens im\u00f3veis | GTLawyers | Escrit\u00f3rio boutique full-service","og_description":"Instru\u00e7\u00e3o Normativa RFB 2.222\/24, publicada hoje, regulamenta a utiliza\u00e7\u00e3o do benef\u00edcio. Interessados tem at\u00e9 o dia 16 de dezembro para ades\u00e3o e pagamento do imposto. Al\u00e9m de prever a regulariza\u00e7\u00e3o de capitais (RERCT-Geral) e dispor sobre a desonera\u00e7\u00e3o da folha de pagamentos, a Lei 14.973\/2024 trouxe a oportunidade de atualiza\u00e7\u00e3o&nbsp;do valor de aquisi\u00e7\u00e3o de bens [&hellip;]","og_url":"https:\/\/www.gtlawyers.com.br\/fr\/artigos\/atualizacao-do-custo-fiscal-de-bens-imoveis\/","og_site_name":"GTLawyers | Escrit\u00f3rio boutique full-service","article_published_time":"2024-09-25T00:20:22+00:00","article_modified_time":"2025-09-18T12:44:08+00:00","og_image":[{"width":540,"height":144,"url":"https:\/\/www.gtlawyers.com.br\/site\/wp-content\/uploads\/tab1.jpg","type":"image\/jpeg"}],"author":"Felipe Nascimento","twitter_card":"summary_large_image","twitter_misc":{"\u00c9crit par":"Felipe Nascimento","Dur\u00e9e de lecture estim\u00e9e":"3 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.gtlawyers.com.br\/artigos\/atualizacao-do-custo-fiscal-de-bens-imoveis\/#article","isPartOf":{"@id":"https:\/\/www.gtlawyers.com.br\/artigos\/atualizacao-do-custo-fiscal-de-bens-imoveis\/"},"author":{"name":"Felipe Nascimento","@id":"https:\/\/www.gtlawyers.com.br\/#\/schema\/person\/ddacb191167435332fe1305a7c77274f"},"headline":"Atualiza\u00e7\u00e3o do custo fiscal de bens im\u00f3veis","datePublished":"2024-09-25T00:20:22+00:00","dateModified":"2025-09-18T12:44:08+00:00","mainEntityOfPage":{"@id":"https:\/\/www.gtlawyers.com.br\/artigos\/atualizacao-do-custo-fiscal-de-bens-imoveis\/"},"wordCount":480,"commentCount":0,"publisher":{"@id":"https:\/\/www.gtlawyers.com.br\/#organization"},"image":{"@id":"https:\/\/www.gtlawyers.com.br\/artigos\/atualizacao-do-custo-fiscal-de-bens-imoveis\/#primaryimage"},"thumbnailUrl":"https:\/\/www.gtlawyers.com.br\/site\/wp-content\/uploads\/tab1.jpg","articleSection":["Artigos"],"inLanguage":"fr-FR","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/www.gtlawyers.com.br\/artigos\/atualizacao-do-custo-fiscal-de-bens-imoveis\/#respond"]}]},{"@type":"WebPage","@id":"https:\/\/www.gtlawyers.com.br\/artigos\/atualizacao-do-custo-fiscal-de-bens-imoveis\/","url":"https:\/\/www.gtlawyers.com.br\/artigos\/atualizacao-do-custo-fiscal-de-bens-imoveis\/","name":"Atualiza\u00e7\u00e3o do custo fiscal de bens im\u00f3veis | GTLawyers | Escrit\u00f3rio boutique full-service","isPartOf":{"@id":"https:\/\/www.gtlawyers.com.br\/#website"},"primaryImageOfPage":{"@id":"https:\/\/www.gtlawyers.com.br\/artigos\/atualizacao-do-custo-fiscal-de-bens-imoveis\/#primaryimage"},"image":{"@id":"https:\/\/www.gtlawyers.com.br\/artigos\/atualizacao-do-custo-fiscal-de-bens-imoveis\/#primaryimage"},"thumbnailUrl":"https:\/\/www.gtlawyers.com.br\/site\/wp-content\/uploads\/tab1.jpg","datePublished":"2024-09-25T00:20:22+00:00","dateModified":"2025-09-18T12:44:08+00:00","breadcrumb":{"@id":"https:\/\/www.gtlawyers.com.br\/artigos\/atualizacao-do-custo-fiscal-de-bens-imoveis\/#breadcrumb"},"inLanguage":"fr-FR","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.gtlawyers.com.br\/artigos\/atualizacao-do-custo-fiscal-de-bens-imoveis\/"]}]},{"@type":"ImageObject","inLanguage":"fr-FR","@id":"https:\/\/www.gtlawyers.com.br\/artigos\/atualizacao-do-custo-fiscal-de-bens-imoveis\/#primaryimage","url":"https:\/\/www.gtlawyers.com.br\/site\/wp-content\/uploads\/tab1.jpg","contentUrl":"https:\/\/www.gtlawyers.com.br\/site\/wp-content\/uploads\/tab1.jpg"},{"@type":"BreadcrumbList","@id":"https:\/\/www.gtlawyers.com.br\/artigos\/atualizacao-do-custo-fiscal-de-bens-imoveis\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"In\u00edcio","item":"https:\/\/www.gtlawyers.com.br\/"},{"@type":"ListItem","position":2,"name":"Atualiza\u00e7\u00e3o do custo fiscal de bens im\u00f3veis"}]},{"@type":"WebSite","@id":"https:\/\/www.gtlawyers.com.br\/#website","url":"https:\/\/www.gtlawyers.com.br\/","name":"GTLawyers | Escrit\u00f3rio boutique full-service","description":"Escrit\u00f3rio de advocacia franco-brasileiro para empresas especializado em M&amp;A, direito societ\u00e1rio, tribut\u00e1rio, imobili\u00e1rio, contencioso e compliance","publisher":{"@id":"https:\/\/www.gtlawyers.com.br\/#organization"},"alternateName":"GTLawyers","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.gtlawyers.com.br\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"fr-FR"},{"@type":"Organization","@id":"https:\/\/www.gtlawyers.com.br\/#organization","name":"GTLawyers - Escrit\u00f3rio boutique full-service","url":"https:\/\/www.gtlawyers.com.br\/","logo":{"@type":"ImageObject","inLanguage":"fr-FR","@id":"https:\/\/www.gtlawyers.com.br\/#\/schema\/logo\/image\/","url":"https:\/\/www.gtlawyers.com.br\/site\/wp-content\/uploads\/image-3.png","contentUrl":"https:\/\/www.gtlawyers.com.br\/site\/wp-content\/uploads\/image-3.png","width":166,"height":44,"caption":"GTLawyers - Escrit\u00f3rio boutique full-service"},"image":{"@id":"https:\/\/www.gtlawyers.com.br\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/www.linkedin.com\/company\/gtlawyers\/mycompany\/"]},{"@type":"Person","@id":"https:\/\/www.gtlawyers.com.br\/#\/schema\/person\/ddacb191167435332fe1305a7c77274f","name":"Felipe Nascimento","image":{"@type":"ImageObject","inLanguage":"fr-FR","@id":"https:\/\/secure.gravatar.com\/avatar\/99b2fc11283f57cb70c409ae58fd3f3e83dfe5f33ff50bf649361b2d7e2240e0?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/99b2fc11283f57cb70c409ae58fd3f3e83dfe5f33ff50bf649361b2d7e2240e0?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/99b2fc11283f57cb70c409ae58fd3f3e83dfe5f33ff50bf649361b2d7e2240e0?s=96&d=mm&r=g","caption":"Felipe Nascimento"},"url":"https:\/\/www.gtlawyers.com.br\/fr\/author\/felipe\/"}]}},"_links":{"self":[{"href":"https:\/\/www.gtlawyers.com.br\/fr\/wp-json\/wp\/v2\/posts\/1367","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.gtlawyers.com.br\/fr\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.gtlawyers.com.br\/fr\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.gtlawyers.com.br\/fr\/wp-json\/wp\/v2\/users\/5"}],"replies":[{"embeddable":true,"href":"https:\/\/www.gtlawyers.com.br\/fr\/wp-json\/wp\/v2\/comments?post=1367"}],"version-history":[{"count":1,"href":"https:\/\/www.gtlawyers.com.br\/fr\/wp-json\/wp\/v2\/posts\/1367\/revisions"}],"predecessor-version":[{"id":1370,"href":"https:\/\/www.gtlawyers.com.br\/fr\/wp-json\/wp\/v2\/posts\/1367\/revisions\/1370"}],"wp:attachment":[{"href":"https:\/\/www.gtlawyers.com.br\/fr\/wp-json\/wp\/v2\/media?parent=1367"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.gtlawyers.com.br\/fr\/wp-json\/wp\/v2\/categories?post=1367"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.gtlawyers.com.br\/fr\/wp-json\/wp\/v2\/tags?post=1367"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}