The Taxation of Revenue Earned after Extinction Patrimony of Affectionation in the Special Tax Regime

Abstract

The activity of real estate incorporation and construction is an object of concern of the social and legal sciences, in view of the right to housing to keep near relation with the dignity of the human person, fundamental right of person. The problem object of this study is to identify if the limits and conditions established for the constitution of “Regime Especial de Tributação – RET” obey principles and values of the tax system, in prestige to the promotion of social justice, that legitimized and motivated your creation. Specifically, if is possible to interpret that the special treatment guaranteed to the real estate developer should finish with the extinction of the patrimony of affectation, and if this treatment complies with the principles and values of the tax legal system, considering that the responsibility of the developer in relation to the purchasers, whose treatment aimed to prestige, remains even after the end of the patrimony of affectation.