Tratamento tributário e contábil da Sociedade em Conta de Participação - SCP nos empreendimentos imobiliários e os efeitos da sua desconsideração

Resumo

The present work intends to examine the taxation of SCP in real estate projects, pointing out the legal and tax questions and their respective impacts, with the aim of making the business safer for the partners involved. From the identification of the particularities and legitimation of the SCP in the formatting of real estate businesses, the tax treatment and management of the ostensible partner in carrying out all tax and accounting obligations inherent to the company in a participation account are demonstrated. The relevance of the tax issue, through its consequences and uncertainties, will be discussed in topics such as allocated assets, the use of the special taxation regime (RET), the accounting calculation of results from real estate developments, the exchange of properties, the method POC, the accounting measurement of land until, finally, reaching the mistaken use of SCP in financial exchange and in the purchase and sale of properties. An interdisciplinary study is carried out, in the legal and accounting field, with tables, practical examples, objective and conclusive recommendations, with the purpose of becoming a consultation instrument for professionals working in the real estate area and, will make it clear, that the formatting of an SCP contract in real estate projects requires tax, accounting and fiscal analysis with the aim of generating greater legal certainty for the ostensible and participating partners.

Ficha do documento

Tipo

Dissertação

Ano

2024

Instituição

Fundação Getulio Vargas

Fonte

Repositório da FGV

Idioma

Português

Acesso

Acesso aberto

Identificador

oai:repositorio.fgv.br:10438/35130

Temas

Finanças Públicas

Palavras-chave

ContabilidadeIncorporação imobiliáriaLegitimaçãoSociedade em conta de participaçãoTributaçãoPOCRETAccountingLegitimationReal estate developmentSCPSpecial partnershipTaxationDireitoSociedades em conta de participaçãoInvestimentos imobiliáriosMercado imobiliário - ContabilidadeContabilidade tributária