Tributação
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$V FDUDFWHUtVWLFDV GR WULEXWR VmR 3UHVWDomR SHFXQLiULD FRPSXOVyULD R WULEXWR GHYH VHU SDJR HP PRHGD LQGHSHQGHQWH GD YRQWDGH GR VXMHLWR SDVVLYR SHVVRD MXUtGLFD RX ItVLFD GHYHGRUD GR WULEXWR 1mR Ki HP UHJUD WULEXWR SDJR HP EHQV RX SDJR HP WUDEDOKR SRU H[HPSOR (P PRHGD RX FXMR YDORU QHOD VH SRVVD H[SULPLU R WULEXWR SRGH VHU H[SUHVVR HP PRHGD FRUUHQWH RX SRU H[HPSOR SRU PHLR GH LQGH[DGRUHV 4XH QmR FRQVWLWXD VDQomR GH DWR LOtFLWR DV SHQDOLGDGHV SHFXQLiULDV RX PXOWDV QmR VH LQFOXHP QR FRQFHLWR GH WULEXWR ,QVWLWXtGD HP OHL Vy H[LVWH D REULJDomR GH SDJDU R WULEXWR VH XPD QRUPD MXUtGLFD HVWDEHOHFHU D H[LJrQFLD &REUDGD PHGLDQWH DWLYLGDGH DGPLQLVWUDWLYD SOHQDPHQWH DXWRULGDGH ILVFDO Vy SRGH DJLU VHJXQGR SUHYLVmR OHJDO H[SUHVVD YLQFXODGD D
(P UHODomR j &RQWDELOLGDGH *HUDO YRFr YHUi TXH QDV TXHVW}HV GH SURYD DSDUHFHUmR RV LPSRVWRV ,PSRVWR GH 5HQGD ,&06 ,66 H ,3, H DV FRQWULEXLo}HV 3,6 &RILQV H &6// TXH VmR HVSpFLHV GH WULEXWRV $OpP GLVVR RXWUR FRQFHLWR LPSRUWDQWH HP UHODomR DRV WULEXWRV GL] UHVSHLWR j FXPXODWLYLGDGH H QmR FXPXODWLYLGDGH $ FXPXODWLYLGDGH p LQFLGrQFLD UHSHWLWLYD GH GHWHUPLQDGR WULEXWR VREUH WRGD D FDGHLD SURGXWLYD WDPEpP FRQKHFLGD FRPR HIHLWR FDVFDWD 3RU RXWUR ODGR QD QmR FXPXODWLYLGDGH RFRUUH D LQFLGrQFLD GR WULEXWR DSHQDV VREUH R YDORU DJUHJDGR RX VHMD GR YDORU GR WULEXWR TXH LQFLGH QD YHQGD GDV PHUFDGRULDV SURGXWRV GHGX] VH R YDORU GR WULEXWR TXH LQFLGLX QDV RSHUDo}HV DQWHULRUHV VREUH RV UHVSHFWLYRV LQVXPRV PHUFDGRULDV 7XGR EHP 3RGH IDODU 3URIHVVRU QmR HQWHQGL QDGD H[HPSORV QXPpULFRV SDUD TXH WXGR ILFD PDLV FODUR ([HPSOR (QWmR YDPRV ID]HU
6XSRQKD TXH D HPSUHVD - 0 FRPSURX