Análise da tributação para as empresas com atividade de incorporação imobiliária pelo regime especial de tributação-RET

Abstract

The Special Taxation Regime (RET) is an option for reducing the tax burden in the real estate development sector, although it is not yet widely known among managers and accountants. The lack of awareness causes eligible companies to miss out on the benefits provided by the regime established by the tax authorities. The objective of this research is to present a comparison of the tax reduction under the RET and the Presumed Profit regime. The methodology employed was descriptive research, using a documentary, bibliographical, and quantitative approach. The analysis of the results showed that while the RET calculates taxes at a fixed rate of 4%, the Presumed Profit regime varies according to the company's revenue, ranging from 6.40% to 6.51% in this example, but potentially reaching 6.93% under the regime. It is evident that the company achieves an average savings of 38% per quarter compared to what would be paid under the Presumed Profit regime. This implies that the profit margin is directly increased by the savings resulting from the reduced tax rate, as demonstrated in the Income Statement with a 9.21% increase in net profit, an effect provided by the application of the RET. The capital saved can be partially invested in project improvements that enhance the added value, ultimately increasing the project's revenue until its completion.