Imposto de Renda no Contexto dos Leilões e Notificação de Desocupação

Summary

The 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.