The (no) Taxation of Capital Gains Obtained by a Real Estate Investment Trust (REIT) in the Alienation of Another REITs Units of Ownership

Authors

  • Ricardo Lacaz Martins
  • Natanael Oliveira da Cruz

DOI:

https://doi.org/10.46801/2595-6280.52.20.2022.2276

Keywords:

Income Tax, Real Estate Investment Fund, tax exemption prescribed, capital gains

Abstract

This article aims to analyze the rules of taxation by Income Tax and Income Withholding Tax on income and capital gains obtained by a Real Estate Investment Trust (REIT) in the alienation of another REITS units of ownership. In this sense, we will approach the hypotheses of incidence of Income Tax and Income Withholding Tax, as well as the legal nature of the tax exemption prescribed, in order to examine whether the arguments used by the National Treasury Attorney’s Office in comparation with the provisions of Law 8.668/1993 that prevent the requirement of taxes on capital gains obtained in these operations.

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Published

2022-12-01

How to Cite

Martins, R. L., & Cruz, N. O. da. (2022). The (no) Taxation of Capital Gains Obtained by a Real Estate Investment Trust (REIT) in the Alienation of Another REITs Units of Ownership. Revista Direito Tributário Atual, (52), 486–501. https://doi.org/10.46801/2595-6280.52.20.2022.2276

Issue

No. 52 (2022)

Section

Doutrina Nacional (Not Peer Reviewed)

License

Copyright (c) 2022 Ricardo Lacaz Martins, Natanael Oliveira da Cruz

Creative Commons License

This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.

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