Imposto de Renda no Contexto dos Leilões e Notificação de Desocupação

Sousa Soluções Imobiliárias

20 Feb 202408:04

Summary

TLDRThe video script addresses common questions about the Brazilian real estate market, focusing on tax implications and property eviction processes. The host explains how to navigate the tax system when selling a property at a higher declared value to realize quick profits, even if it means paying a higher income tax. They also discuss strategies to minimize tax burdens through legal deductions like renovation and legal fees. Additionally, the script covers the eviction process, emphasizing that property owners can personally or via a notary serve eviction notices without a lawyer's involvement. The host shares their experience in serving eviction notices and suggests a gentle approach to inform occupants of the eviction process, which can be beneficial in speeding up the legal possession process. The video aims to educate viewers on these topics, providing a comprehensive guide to handling property sales and evictions in Brazil.

Takeaways

📝 The script discusses the intricacies of income tax in the context of real estate auctions, specifically when the sale contract value differs from the actual sale price.
💡 It is important to understand that if a property is sold for a lower price but evaluated higher for the contract, income tax will be calculated based on the higher contract value.
🏠 The presenter used an example of selling a house for 270,000 but having the contract value evaluated at 350,000 to explain the tax implications.
🤔 The income tax rate mentioned is 15% on the profit, and there are strategies to reduce taxes, such as including renovation and legal fees in the calculation.
💭 The presenter suggests that even with a higher tax burden due to the contract evaluation, the benefit of quickly selling and turning a profit is well worth it.
🔄 There's a negotiation aspect where the buyer could potentially cover the tax difference if they are aware of the higher contract evaluation.
📈 Banks typically release 80% of the evaluated value for a property, which may be higher than the actual sale price, leading to the need to pay taxes on the evaluated amount.
👮‍♂️ André Cordeiro's question about notifying the vacating of a property is addressed, explaining that personal notification or via notary is possible without the need for a lawyer's signature.
📄 The presenter shares a tip on how to conduct the notification process, emphasizing a calm and informative approach rather than revealing that you are the new owner immediately.
🏛️ The notification serves as a preliminary step in the possession process and does not have the force to evict but can aid in the judicial process.
⏱️ Law 9.514/1997 sets a 60-day period for someone to vacate a property after being notified, which is a crucial aspect of the possession action.
👍 The presenter encourages viewers to follow the channel and like the video to help support the content.

Q & A

What is the main topic discussed in the transcript?
-The main topic discussed in the transcript is related to the intricacies of income tax in the context of real estate transactions, particularly focusing on the sale of properties at a higher evaluation than the actual selling price.
How does the income tax work when a property is sold at a higher evaluation than the actual sale price?
-The income tax is calculated based on the higher evaluation amount, not the actual sale price. This means if a property is sold for 270,000 but evaluated at 350,000, the income tax will be calculated on the 350,000 amount.
What is the percentage of income tax that one has to pay on the profit from selling a property?
-The income tax on the profit from selling a property is 15%.
Can the buyer of the property negotiate to pay the income tax on behalf of the seller?
-Yes, the buyer can negotiate to pay the income tax. This can be particularly useful if the property is being sold at a lower price but evaluated higher, as the tax is calculated on the higher evaluation.
What is the purpose of having an evaluation higher than the actual sale price?
-A higher evaluation can facilitate the release of funds from a bank without requiring additional collateral. It also allows for a quicker sale and turnover of the property, which can be beneficial despite the higher tax implications.
How can one reduce the income tax on a property sale?
-One can reduce income tax by providing receipts for expenses related to the property, such as renovation costs or legal fees. These receipts must be in the seller's name and address.
What is the process of notifying a property's occupant for eviction?
-The process involves a formal notification, which can be done personally or via a notary service. The notification serves as a preliminary step in the possession process and can be signed by the property owner without the need for a lawyer.
What is the significance of notifying the occupant of a property before eviction?
-The notification is a preliminary step that can assist in the legal process of eviction. It shows the court that the owner has made an effort to alert the occupant, which may expedite the eviction process.
How does the notification process assist in the 'emissão na posse' (possession issuance)?
-The notification can help speed up the 'emissão na posse' as it demonstrates to the judge that the owner has taken initial steps to reclaim the property. This might lead the judge to expedite the process within the 60-day period stipulated by law after notification.
Is it necessary to have a lawyer sign the notification for eviction?
-It is not necessary to have a lawyer sign the notification for eviction during the extrajudicial and notary phases. The property owner can sign the notification themselves.
What is the recommended approach when notifying an occupant of the initiation of an eviction process?
-The recommended approach is to personally deliver the notification and inform the occupant that an eviction process has been initiated. It is suggested not to disclose that you are the new owner immediately to avoid potential conflict.
What is the role of the notary service in the eviction process?
-The notary service can formalize the notification process by providing an official record of the notification delivery. While not required initially, a notary service may be involved in later stages of the eviction process to ensure legal formalities are met.

Outlines

00:00

📚 Understanding Capital Gains Tax in Real Estate Transactions

The first paragraph discusses the intricacies of capital gains tax in the context of real estate auctions. It addresses a question from Alexandre Garcia regarding the discrepancy between the reported sale price and the actual sale price of a property. The speaker explains that taxes are calculated on the reported sale price, even if it's higher than the actual sale price. They also mention that there are ways to reduce tax liabilities through certain receipts and suggest watching other videos on the channel for more detailed instructions. Additionally, the speaker touches on the possibility of negotiating with the buyer to cover the tax costs.

05:02

🏠 Legal Notification for Vacating a Property

The second paragraph focuses on the process of legally notifying a tenant or occupant to vacate a property. André Cordeiro asks if a property owner can personally or via notary service notify the occupant without the need for a lawyer's signature. The speaker confirms that as the property owner, one can sign the notification and provides a step-by-step approach to carrying out the notification process. They also discuss the legal framework surrounding the eviction process, referencing Brazilian law 9.000 and 5.514,997, which sets a 60-day period for the occupant to leave after being notified. The speaker emphasizes the importance of this notification in potentially speeding up the eviction process through a judge's decision.

Mindmap

Keywords

💡Income Tax

Income tax is a financial charge levied on individuals or entities known as taxpayers. In the context of the video, it refers to the tax that one must pay on the profit made from selling a property. The host explains that even though the property was sold for a lower amount, the tax is calculated based on a higher valuation, which leads to a higher tax payment. This is a crucial point in the video as it addresses a common misunderstanding about how taxes are assessed on property sales.

💡Property Valuation

Property valuation is the process of determining the value of a property, often for financial, tax, or lending purposes. In the video, the host uses an example where a property was sold for 270,000 but was valued higher at 350,000 for the contract. This higher valuation affects the income tax calculation, leading to a larger tax burden for the seller, which is a central issue discussed in the video.

💡Profit

Profit refers to the gain or excess of revenues and income over the cost of an investment or operation. In the script, the host discusses the profit made from selling a property and how the income tax is calculated on this profit. The profit is significant as it determines the amount of tax owed, which is a primary concern for the person selling the property.

💡Real Estate Transactions

Real estate transactions involve the buying and selling of properties. The video script discusses a specific real estate transaction where the property was sold for a certain amount but was contractually valued higher, affecting the tax implications. Understanding real estate transactions is key to grasping the content of the video as it forms the basis for the tax discussion.

💡Tax Deductions

Tax deductions are expenses that can be subtracted from an individual's taxable income, thereby reducing the amount of tax owed. The host mentions that there are ways to reduce taxes on real estate transactions by using deductions such as renovation costs or legal fees. This is an important strategy highlighted in the video for minimizing tax liabilities.

💡Eviction Notice

An eviction notice is a formal legal document that informs a tenant that they must vacate the property by a certain date. In the video, the host discusses the process of issuing an eviction notice without the need for a lawyer's signature, which is relevant to the theme of self-representation in property matters.

💡Self-Representation

Self-representation refers to a situation where an individual represents themselves in legal matters without the assistance of a lawyer. The host emphasizes the ability to sign and issue an eviction notice personally, which is a form of self-representation in the context of property law.

💡Notary Service

A notary service involves a notary public authenticating certain types of documents, which can include eviction notices. The video mentions the option of using a notary service or a court clerk for issuing an eviction notice, which is a step in the legal process of vacating a property.

💡Possession Action

A possession action is a legal process through which a property owner seeks to regain possession of their property from someone who is in unlawful possession. The video discusses the importance of the eviction notice in initiating this process and how it can facilitate a quicker resolution in court.

💡Legal Notice

A legal notice is a formal notification of a legal claim or requirement, which can be served personally or via a court clerk. In the context of the video, the host talks about serving a legal notice for eviction, which is a precursor to a possession action in court.

💡Real Estate Law

Real estate law involves the legal aspects of owning, buying, and selling property. The video touches on various legal considerations in real estate transactions, including tax implications and the eviction process, which are integral parts of real estate law.

Highlights

The speaker discusses the workings of income tax in the context of real estate auctions, specifically when the reported sale price differs from the actual sale price.

A strategy is mentioned for selling a property quickly by having an appraisal value higher than the actual sale price.

The importance of paying income tax on the higher contract value, even if the actual sale was for a lesser amount, is emphasized.

The speaker provides a link to a video explaining how to sell a property quickly and the associated tax implications.

There is an explanation about how to legally reduce taxes by including renovation and lawyer fees in the property sale.

The benefit of selling a property quickly and the trade-off of paying a slightly higher tax is highlighted.

The possibility of negotiating with the buyer to pay the tax on the difference in the reported and actual sale price is suggested.

The process of bank appraisals and how they affect the sale and tax payments is clarified.

The speaker shares personal experiences with notifying occupants to vacate a property and the legal procedures involved.

The option to personally sign a notification for property eviction without the need for a lawyer's signature is confirmed.

A tip is given for how to approach notifying a property occupant of the eviction process in a calm and informative manner.

The difference between a judicial and extrajudicial notification process is explained, with emphasis on when a lawyer's involvement is necessary.

The speaker provides a link to a model notification form and explains how it can be used in the eviction process.

The importance of the notification as a preliminary step in the possession process and its potential to expedite the eviction through a judge's decision is discussed.

The legal framework surrounding the eviction process, specifically Law 9.000 and Law 9.514, is briefly mentioned.

The potential for a judge to speed up the eviction process if a notification has been properly issued is highlighted.

The speaker encourages viewers to follow the channel and like the video to support the content.