Candido Martins Advogados

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Thiago Braga and Mara Paula Carvalho Molinar, analyse the impacts of Law 14.973/2024 on Fausto Macedo’s blog, Estadão

24.10.2024

Our tax lawyers, Thiago Braga and Maria Paula Carvalho Molinar, have written an article published on Fausto Macedo’s blog on Estadão. The text deals with Law 14973/2024, which allows real estate to be updated to market value, with a reduced tax rate. The lawyers present the impacts of this update for taxpayers and whether there are advantages to adhering to the new rule.

‘Initially it seems like an opportunity that can’t be refused, if it weren’t for the time limitation brought in by the rule. If these properties are sold or written off within 15 years of the update, the law provides for progressive utilisation. For example, if the property is sold in the first 3 years, there will be no benefit, and taxation on the gain will be as usual.’

Read more: https://lnkd.in/d2tUtTsU

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