O reflexo tributário de uma holding patrimonial: um estudo de caso

Abstract

This study aimed to demonstrate objectively the tax consequences for establishment of a Holding Sheet by an individual holds rentals income. Accordingly we carried out a case study simulating the formation of the legal entity. The theoretical basis was obtained through literature and desk research provided the data for the realization of this research, and the data analyzed for the year 2014. The individual object of study is a resident lawyer in Santa Maria - RS, holder of an asset that generates significant income from rents and currently taxed by individuals through income tax. In order to promote the analysis, they were exposed and comparing the values obtained on the taxation in the current condition of the individual and determined by simulation taxes by presumed income of the scheme if the Holding company was set up, because the high profitability of rents income. After performing the calculations, it was observed that the establishment of the legal person produces a significant immediate tax impact, with a reduction in the tax burden of around 54.94% for the presumed income regime when compared to individual income tax.