Planejamento sucessório e tributário como mecanismo de preservação do patrimônio mediante holding patrimonial para produtor rural

Abstract

Agriculture is a fundamental sector for the country's development, primarily in terms of economic factors, which saw a 1.2% increase in its exports in 2023 compared to 2022. However, many producers still operate as individuals and have limited knowledge about structured succession and tax planning to safeguard their assets. The goals of this work are to highlight the specificities and benefits offered by holding companies, showing producers the importance of planning, and maintaining proper management of their legacy. This bibliographic work with a qualiquantitative approach employs a simulated case study, considering the following topics: capital integration through income tax declaration and market value; tax incidence on the transmission of real estate; taxation of estate and gift tax by division in inventory; taxation of estate and gift tax through the donation of shares in the holding. This work, combined with the analyses performed, aims to inform rural producersabout the potential of forming an asset holding to establish their succession planning, tax planning, and management principles, with the purpose of preserving their wealth and ensuring the continuity of their activities.