Efeitos tributários na sucessão patrimonial: um estudo de caso

Abstract

This paper presents the effects of the establishment of an Asset Holding, for an individual owns rental income. a case study was carried out by simulating the formation of a legal entity with inheritance and tax planning. In order to form and obtain concrete data acquired based on a theoretical basis through bibliographical and documentary research, which provided data for the realization of this study, which analyzed data in 2015 year of income tax statement with the tables the CUB/RS variation to update the properties. By promoting the analysis were displayed and compared the values relating to taxation on the current condition of physical and determined person, by simulation, the taxes the presumed income regime if the Holding was made, as the high income with rents. It was found that, with the establishment of the Holding Sheet, in addition to presenting a significant tax savings in relation to the taxation of individuals in 16.05% of reduction costs, it was still possible to see that, in the constitution of the legal entity, the costs administrative summed R$ 540,044.26 would be recovered in five years with a reduction in income tax. As for the hereditary succession of the patrimony, this aspect was also easy, since all the goods now belong to a legal entity, allowing the transfer to the heirs of the equity shares of Holding, and this transmission is decided in life through donation or subsequent will, avoiding possible conflicts between the heirs.