{"id":31738,"date":"2023-08-17T10:43:31","date_gmt":"2023-08-17T13:43:31","guid":{"rendered":"http:\/\/bonettiassociados.com.br\/?p=31738"},"modified":"2023-08-17T10:43:31","modified_gmt":"2023-08-17T13:43:31","slug":"irpf-receita-federal-esclarece-sobre-a-isencao-do-ganho-de-capital-na-alienacao-de-unico-imovel-e-aquisicao-de-varios-outros","status":"publish","type":"post","link":"http:\/\/bonettiassociados.com.br\/index.php\/2023\/08\/17\/irpf-receita-federal-esclarece-sobre-a-isencao-do-ganho-de-capital-na-alienacao-de-unico-imovel-e-aquisicao-de-varios-outros\/","title":{"rendered":"IRPF &#8211; RECEITA FEDERAL ESCLARECE SOBRE A ISEN\u00c7\u00c3O DO GANHO DE CAPITAL NA ALIENA\u00c7\u00c3O DE \u00daNICO IM\u00d3VEL E AQUISI\u00c7\u00c3O DE V\u00c1RIOS OUTROS"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">Solu\u00e7\u00e3o de Consulta COSIT n\u00ba\u00a0<a href=\"https:\/\/www.iobonline.com.br\/documento\/doc-result\/Documento\/fe%2Bsc%2Bcosit%2B166%2B2023?doc=document&amp;pagina=null#fe%2Bsc%2Bcosit%2B166%2B2023\">166\/2023<\/a>\u00a0&#8211; DOU de 17.08.2023.<\/span><\/p>\n<p style=\"text-align: justify;\"><!--more--><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">A Solu\u00e7\u00e3o de Consulta COSIT n\u00ba\u00a0<a href=\"https:\/\/www.iobonline.com.br\/documento\/doc-result\/Documento\/fe%2Bsc%2Bcosit%2B166%2B2023?doc=document&amp;pagina=null#fe%2Bsc%2Bcosit%2B166%2B2023\">166\/2023<\/a>\u00a0esclarece que o ganho de capital decorrente da venda de apenas um im\u00f3vel residencial do contribuinte pessoa f\u00edsica \u00e9 alcan\u00e7ado pela isen\u00e7\u00e3o aplic\u00e1vel a im\u00f3veis residenciais, desde que obedecidas \u00e0s condi\u00e7\u00f5es previstas na Lei n\u00ba\u00a0<a href=\"https:\/\/www.iobonline.com.br\/documento\/doc-result\/Documento\/fe%2Blei%2B11196%2B2005?doc=document&amp;pagina=null#fe%2Blei%2B11196%2B2005\">11.196\/2005<\/a>, e IN SRF n\u00ba\u00a0<a href=\"https:\/\/www.iobonline.com.br\/documento\/doc-result\/Documento\/fe%2Bin%2Bsrf%2B599%2B2005?doc=document&amp;pagina=null#fe%2Bin%2Bsrf%2B599%2B2005\">599\/2005<\/a>\u00a0.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">Alerta-se, por\u00e9m, que em caso de aquisi\u00e7\u00e3o de mais de um im\u00f3vel residencial, a isen\u00e7\u00e3o se aplica ao ganho de capital correspondente \u00e0 soma dos valores aplicados nessas aquisi\u00e7\u00f5es, atendidos os demais requisitos da norma.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">(Solu\u00e7\u00e3o de Consulta COSIT n\u00ba\u00a0<a href=\"https:\/\/www.iobonline.com.br\/documento\/doc-result\/Documento\/fe%2Bsc%2Bcosit%2B166%2B2023?doc=document&amp;pagina=null#fe%2Bsc%2Bcosit%2B166%2B2023\">166\/2023<\/a>\u00a0&#8211; DOU de 17.08.2023)<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><strong>FONTE:\u00a0EDITORIAL IOB<\/strong><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Solu\u00e7\u00e3o de Consulta COSIT n\u00ba\u00a0166\/2023\u00a0&#8211; DOU de 17.08.2023.<\/p>\n","protected":false},"author":13,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"footnotes":"","_jetpack_memberships_contains_paid_content":false,"jetpack_publicize_message":"","jetpack_publicize_feature_enabled":true,"jetpack_social_post_already_shared":true,"jetpack_social_options":{"image_generator_settings":{"template":"highway","enabled":false}}},"categories":[2],"tags":[],"jetpack_publicize_connections":[],"jetpack_featured_media_url":"","jetpack_sharing_enabled":true,"jetpack_shortlink":"https:\/\/wp.me\/paFpWR-8fU","_links":{"self":[{"href":"http:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/posts\/31738"}],"collection":[{"href":"http:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"http:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"http:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/users\/13"}],"replies":[{"embeddable":true,"href":"http:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/comments?post=31738"}],"version-history":[{"count":2,"href":"http:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/posts\/31738\/revisions"}],"predecessor-version":[{"id":31740,"href":"http:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/posts\/31738\/revisions\/31740"}],"wp:attachment":[{"href":"http:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/media?parent=31738"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"http:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/categories?post=31738"},{"taxonomy":"post_tag","embeddable":true,"href":"http:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/tags?post=31738"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}