{"id":3594,"date":"2022-05-05T10:15:22","date_gmt":"2022-05-05T13:15:22","guid":{"rendered":"https:\/\/gm.adv.br\/?p=3594"},"modified":"2022-05-05T10:15:22","modified_gmt":"2022-05-05T13:15:22","slug":"tributacao-na-parceria-rural","status":"publish","type":"post","link":"https:\/\/www.gm.adv.br\/site\/2022\/05\/05\/tributacao-na-parceria-rural\/","title":{"rendered":"Tributa\u00e7\u00e3o na parceria rural"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">Na \u00faltima oportunidade destacamos a import\u00e2ncia de um bom planejamento tribut\u00e1rio nos contratos de arrendamento rural, instrumento muito utilizado pelos produtores rurais brasileiros.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Dentro desse universo chamado agroneg\u00f3cio \u00e9 importante observar que existe uma outra modalidade contratual cada vez mais comum e que tem chamado a aten\u00e7\u00e3o do fisco: o contrato de parceria rural. Basicamente, a parceria rural se caracteriza quando o propriet\u00e1rio das terras as cede ao produtor rural que exercer\u00e1 suas atividades agr\u00edcolas ou pecu\u00e1rias.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Em contrapartida o cedente (propriet\u00e1rio) receber\u00e1 uma participa\u00e7\u00e3o nos lucros advindos das atividades l\u00e1 exercidas, tendo como par\u00e2metro os valores entre 20% a 75% do resultado das atividades, dependendo muito de qual o envolvimento junto \u00e0 produ\u00e7\u00e3o como, por exemplo, fornecimento de moradia, conjunto de benfeitorias, sementes, animais e etc.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Sendo assim, \u00e9 essencial que o dono das terras compreenda o mesmo risco do produtor, caso contr\u00e1rio n\u00e3o se perfaz como um contrato de parceria rural. Assim, tanto o resultado da explora\u00e7\u00e3o da atividade quanto a contrapresta\u00e7\u00e3o ao propriet\u00e1rio ficam atrelados ao risco do neg\u00f3cio.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Em suma, os rendimentos do propriet\u00e1rio podem ser vari\u00e1veis, acompanhando os resultados da produ\u00e7\u00e3o agr\u00edcola.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Todavia, \u00e9 importante salientar que, conforme estipula o Estatuto da Terra, pode haver um adiantamento de parte do valor sem que se perca a ess\u00eancia do instrumento de parceria rural.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Sob o ponto de vista tribut\u00e1rio tem-se que os rendimentos de ambas as partes s\u00e3o apurados em separado, considerados como resultado de atividade rural. Isso vale tanto para o imposto de renda quanto para o FUNRURAL, pois os rendimentos s\u00e3o resultados de atividade rural.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Al\u00e9m disso, as vendas das mercadorias s\u00e3o sujeitas, quando enquadradas nas hip\u00f3teses de tributa\u00e7\u00e3o, ao ICMS.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">A parceria rural pode ser muito ben\u00e9fica tributariamente, no entanto \u00e9 de extrema import\u00e2ncia que as partes optem pelo melhor regime tribut\u00e1rio poss\u00edvel ao caso, pois isso vai acarretar em uma maior ou menor carga tribut\u00e1ria ao final do exerc\u00edcio financeiro.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Por fim, cabe ressaltar que os contratos de parcerias rurais tem sido alvo frequente de auditorias que buscam exist\u00eancia ou n\u00e3o de fraude fiscal na rela\u00e7\u00e3o jur\u00eddico-tribut\u00e1ria, tendo em vista que tal modalidade possui um tratamento tribut\u00e1rio ben\u00e9fico em rela\u00e7\u00e3o aos demais, o que aumenta ainda mais a import\u00e2ncia de uma assessoria atenta a evitar os riscos fiscais da opera\u00e7\u00e3o.<\/span><\/p>\n<p><b>Fonte: <\/b><span style=\"font-weight: 400;\">Vin\u00edcius Brati Heinzen &#8211; OAB\/SC 51.982<\/span><\/p>\n<p><a href=\"https:\/\/api.whatsapp.com\/send?phone=+5549984376950&amp;text=Ol%C3%A1\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-4192 size-full\" src=\"https:\/\/www.gm.adv.br\/site\/wp-content\/uploads\/2022\/08\/converse-agora-com-um-advogado-especialista.webp\" alt=\"\" width=\"750\" height=\"150\" \/><\/a><\/p>\n<p><span style=\"font-weight: 400;\">Este conte\u00fado foi produzido pelo Escrit\u00f3rio de Advocacia Guaresi e Mill\u00e9o Advogados Associados, h\u00e1 mais de 25 anos prestando servi\u00e7os em advocacia na cidade de Conc\u00f3rdia \u2013 SC e regi\u00e3o Oeste Catarinense. Continue acompanhando nosso <a href=\"https:\/\/gm.adv.br\/blog\/\">blog<\/a> para n\u00e3o perder mais nenhum conte\u00fado exclusivo.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Na \u00faltima oportunidade destacamos a import\u00e2ncia de um bom planejamento tribut\u00e1rio nos contratos de arrendamento rural, instrumento muito utilizado pelos produtores rurais brasileiros.\u00a0 Dentro desse universo chamado agroneg\u00f3cio \u00e9 importante observar que existe uma outra modalidade contratual cada vez mais comum e que tem chamado a aten\u00e7\u00e3o do fisco: o contrato de parceria rural. Basicamente, [&#8230;]\n","protected":false},"author":1,"featured_media":3595,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[80,77],"tags":[],"class_list":["post-3594","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-direito-do-agronegocio","category-direito-tributario"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.6 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Tributa\u00e7\u00e3o na parceria rural - Guaresi &amp; Mill\u00e9o Advogados Associados | Escrit\u00f3rio de Advocacia em Conc\u00f3rdia-SC | 30 Anos de Experi\u00eancia<\/title>\n<meta name=\"description\" content=\"Na \u00faltima oportunidade destacamos a import\u00e2ncia de um bom planejamento tribut\u00e1rio nos contratos de arrendamento rural, instrumento muito utilizado pelos produtores rurais brasileiros.\u00a0\" \/>\n<meta name=\"robots\" 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