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y15r
O Diário Oficial da União
(DOU) trouxe na última sexta-feira (27), a promulgação da
Lei 13.970, de 2019 , que recria o regime especial de tributação na incorporação de imóveis
residenciais no âmbito do programa Minha Casa Minha Vida. A promulgação da lei
só foi possível após o Congresso Nacional derrubar, no dia 17 de dezembro, o
veto total do presidente Jair Bolsonaro à proposta aprovada pelo Congresso (PL
888/2019 ). A derrubada do veto teve o apoio até da bancada governista, que
considerou a sanção presidencial “um equívoco”.
Imóveis até R$
100 mil
Com a nova lei a incorporação de
unidades residenciais de até R$ 100 mil, voltada aos brasileiros de renda mais
baixa, terão um regime próprio de tributação. Trata-se do mesmo regime que
produziu efeitos até 31 de dezembro de 2018. Em 2019, com o fim do incentivo,
as construtoras voltaram ao regime comum, o que significava mais impostos a
pagar. No veto, o presidente Bolsonaro argumentou que não havia estimativas de
impacto financeiro, e nem uma indicação das medidas de compensação.
Através do regime especial de
tributação, a incorporadora deve recolher o equivalente a 1% da receita mensal
recebida a título de pagamento unificado do Imposto de Renda da Pessoa Jurídica
(IRPJ), da Contribuição Social sobre o Lucro Líquido (CSLL), do PIS/Pasep
(contribuição para os Programas de Integração Social e Formação do Patrimônio
do Servidor Público) e da Contribuição para o Financiamento da Seguridade
Social (Cofins).
A lei deixa claro que o regime
volta a produzir efeitos para as incorporações que, até 31 de dezembro de 2018,
tenham sido registradas no Registro de Imóveis competente, ou tenham tido os
contratos de construção assinados.
Para todos os participantes do
regime especial de tributação, que não se aplica só a imóveis para famílias de
baixa renda, e sim às incorporações com patrimônio de afetação, a prevê a
vigência da cobrança unificada dos tributos até o recebimento integral das
vendas de todas as unidades da incorporação, independentemente da data da
venda.
No caso específico dos imóveis no
Minha Casa Minha Vida com valor de até R$ 100 mil, a lei permite à empresa
construtora pagar os tributos envolvidos com a alíquota de 1% até a quitação
total do preço do imóvel.
Novas regras
para 2020
Para as obras novas, a partir de
1º de janeiro de 2020, a lei prevê a alíquota de 4% (máxima) para a construtora
que tenha sido contratada, ou tenha obras iniciadas no âmbito do programa do
governo federal, com valor de até R$ 124 mil.
A alíquota incidirá sobre a
receita mensal auferida pelo contrato de construção, definida como a receita
obtida pela venda das unidades imobiliárias, e as receitas financeiras e
variações monetárias decorrentes da operação.
Fonte: Agência Senado
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