{"id":4339,"date":"2022-04-13T18:28:29","date_gmt":"2022-04-13T21:28:29","guid":{"rendered":"https:\/\/cbic.org.br\/juridico\/cbic-comemora-decisao-da-pgrn-sobre-nao-tributacao-da-permuta-imobiliaria\/"},"modified":"2022-04-13T18:28:29","modified_gmt":"2022-04-13T21:28:29","slug":"cbic-comemora-decisao-da-pgrn-sobre-nao-tributacao-da-permuta-imobiliaria","status":"publish","type":"post","link":"https:\/\/cbic.org.br\/juridico\/cbic-comemora-decisao-da-pgrn-sobre-nao-tributacao-da-permuta-imobiliaria\/","title":{"rendered":"CBIC comemora decis\u00e3o da PGFN sobre n\u00e3o tributa\u00e7\u00e3o da permuta imobili\u00e1ria"},"content":{"rendered":"<p>Empresa optante pelo lucro presumido, ao fazer permuta sem torna (sem devolu\u00e7\u00e3o em dinheiro de algum valor que possa ter sido excedido), n\u00e3o deve incluir como faturamento o valor do im\u00f3vel recebido na permuta. A delibera\u00e7\u00e3o consta no Despacho n\u00ba 167 da Procuradoria-Geral da Fazenda Nacional (PGFN), publicado no Di\u00e1rio Oficial da Uni\u00e3o (DOU) de 11\/04.<\/p>\n<p>A decis\u00e3o \u00e9 mais uma importante tese defendida pelo Conselho Jur\u00eddico da C\u00e2mara Brasileira da Ind\u00fastria da Constru\u00e7\u00e3o (Conjur\/CBIC).<\/p>\n<p><u>\u00a0<\/u>Segundo despacho assinado pelo procurador-geral da Fazenda Nacional, Ricardo Soriano de Alencar, \u201co contrato de troca ou permuta n\u00e3o deve ser equiparado, na esfera tribut\u00e1ria, ao contrato de compra e venda, pois n\u00e3o haver\u00e1, em regra, auferimento de receita, faturamento ou lucro na troca\u201d.<\/p>\n<p>Acesse a <a href=\"https:\/\/cbic.org.br\/wp-content\/uploads\/2022\/04\/desp-pgfn-no-167-2022-2.pdf\">\u00edntegra do Despacho PGRN n\u00ba 167\/2022<\/a>.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Empresa optante pelo lucro presumido, ao fazer permuta sem torna (sem devolu\u00e7\u00e3o em dinheiro de algum valor que possa ter sido excedido), n\u00e3o deve incluir como faturamento o valor do im\u00f3vel recebido na permuta. A delibera\u00e7\u00e3o consta no Despacho n\u00ba 167 &#8230;<\/p>\n","protected":false},"author":10,"featured_media":1000001,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":"","_links_to":"","_links_to_target":""},"categories":[51,64],"tags":[],"class_list":["post-4339","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-agencia-cbic","category-juridico-agencia-cbic"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>CBIC comemora decis\u00e3o da PGFN sobre n\u00e3o tributa\u00e7\u00e3o da permuta imobili\u00e1ria - Conselho Jur\u00eddico<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/cbic.org.br\/juridico\/cbic-comemora-decisao-da-pgrn-sobre-nao-tributacao-da-permuta-imobiliaria\/\" \/>\n<meta property=\"og:locale\" content=\"pt_BR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"CBIC comemora decis\u00e3o da PGFN sobre n\u00e3o tributa\u00e7\u00e3o da permuta imobili\u00e1ria - Conselho Jur\u00eddico\" \/>\n<meta property=\"og:description\" content=\"Empresa optante pelo lucro presumido, ao fazer permuta sem torna (sem devolu\u00e7\u00e3o em dinheiro de algum valor que possa ter sido excedido), n\u00e3o deve incluir como faturamento o valor do im\u00f3vel recebido na permuta. 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