Tributação da Atividade de Shopping Center no Brasil
Keywords:
Tax Law, Shopping Center, legal structure, tax burden, distribution of revenue and costAbstract
Shopping Centers have unique legal and economic structures which result in specific tax effects in Brazil. This article aims to analyze the main legal aspects of the Shopping Center business, with respect to the distribution of revenue and costs and their taxation.
In fact, there are many specific issues related to the structuring of Shopping Centers in Brazil, as the following: (i) specific forms of investment in real property (e.g., condominium, legal entity, Brazilian “REIT” etc.); (ii) special management issues (e.g., tenant mix); (iii) uniform rental contracts; (iv) joint publicity strategies; and (v) cost sharing agreements between the tenants.
Thus, we can identify the main Shopping Center stakeholders as: (i) landlords (investors); (ii) the manager; and (iii) tenants (store owners).
The article aims to identify the revenue and cost flow for each stakeholder, especially considering the particular legal structure adopted.
After analyzing the distribution of revenues and costs among the stakeholders, it will be possible to show the effective tax burden on investors, specifically with regard to income tax and other direct levies.
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