A legislação sobre patrimônio de afetação nas aquisições imobiliárias: os impactos do regime especial de tributação (RET)

Abstract

Housing has always been a concern of man, at first as a safe place where he could protect his offspring and himself, then, that shelter form developed through the times with the growth of the housing deficit, the low quality in the materials used in the real estate developments, the tax burden questioned by companies of the section; they signaled that the alterations in the Laws that regulate the section of the building sector would be necessary. Then, in 2004, the President, sanctioned the Law nº 10.931/04, that disposes on the Affected Equity, proposing a certain protection for the buyer, in case of financial difficulty of the developing company. The general objective of this work is to verify the perception of those involved: probable buyers, students of Accounting Sciences Course and Law Course; to verify how much knowledge of the Law there is, of the proposed protection and how this perception interferes in the option of the purchase of a property. The specific objective is the tributary cost and the taxation methods. In the study it is observed that the great majority of probable buyers don't know the Law but they notice its protection and that it would be decisive in the purchase of a property. In the aspect of the tributary cost, it is observed that the Special Regime of Taxation (RET) is not advantageous for the developing company and few of them use it. In this context, it is noticed that if a Law is not applicable, in which the society doesn't alter the habits, it might not be used after all.