{"id":2453,"date":"2025-12-10T13:18:39","date_gmt":"2025-12-10T16:18:39","guid":{"rendered":"https:\/\/lbm-legal.com.br\/?p=2453"},"modified":"2026-09-30T15:07:40","modified_gmt":"2026-09-30T18:07:40","slug":"impactos-da-reforma-tributaria-na-locacao-de-imoveis","status":"publish","type":"post","link":"https:\/\/lbm-legal.com.br\/en\/impactos-da-reforma-tributaria-na-locacao-de-imoveis\/","title":{"rendered":"Impactos da Reforma Tribut\u00e1ria na Loca\u00e7\u00e3o de Im\u00f3veis"},"content":{"rendered":"<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"1024\" src=\"https:\/\/lbm-legal.com.br\/wp-content\/uploads\/2025\/12\/WhatsApp-Image-2025-12-10-at-13.32.50-1024x1024.jpeg\" alt=\"\" class=\"wp-image-2460\" srcset=\"https:\/\/lbm-legal.com.br\/wp-content\/uploads\/2025\/12\/WhatsApp-Image-2025-12-10-at-13.32.50-1024x1024.jpeg 1024w, https:\/\/lbm-legal.com.br\/wp-content\/uploads\/2025\/12\/WhatsApp-Image-2025-12-10-at-13.32.50-300x300.jpeg 300w, https:\/\/lbm-legal.com.br\/wp-content\/uploads\/2025\/12\/WhatsApp-Image-2025-12-10-at-13.32.50-150x150.jpeg 150w, https:\/\/lbm-legal.com.br\/wp-content\/uploads\/2025\/12\/WhatsApp-Image-2025-12-10-at-13.32.50-768x768.jpeg 768w, https:\/\/lbm-legal.com.br\/wp-content\/uploads\/2025\/12\/WhatsApp-Image-2025-12-10-at-13.32.50-1536x1536.jpeg 1536w, https:\/\/lbm-legal.com.br\/wp-content\/uploads\/2025\/12\/WhatsApp-Image-2025-12-10-at-13.32.50-60x60.jpeg 60w, https:\/\/lbm-legal.com.br\/wp-content\/uploads\/2025\/12\/WhatsApp-Image-2025-12-10-at-13.32.50.jpeg 1600w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/figure>\r\n\r\n\r\n\r\n<p class=\"wp-block-paragraph\">A loca\u00e7\u00e3o de im\u00f3veis estar\u00e1 sujeita a um novo modelo de tributa\u00e7\u00e3o a partir de 2026. Regulamentada pela <a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/lcp\/lcp214.htm\">Lei Complementar n\u00ba 214\/2025<\/a>, a Reforma Tribut\u00e1ria ampliou o alcance dos tributos incidentes sobre os rendimentos de loca\u00e7\u00e3o de bens im\u00f3veis, com efeitos significativos para pessoas f\u00edsicas e jur\u00eddicas.<\/p>\r\n\r\n\r\n\r\n<p class=\"wp-block-paragraph\">As pessoas jur\u00eddicas, que atualmente submetem a receita de loca\u00e7\u00e3o \u00e0 incid\u00eancia de PIS e COFINS, com base na al\u00edquota conjugada de 3,65% ou de 9,25%, passar\u00e3o a pagar IBS e CBS com al\u00edquota estimada em 26,5%. J\u00e1 as pessoas f\u00edsicas, que est\u00e3o sujeitas ao recolhimento do IR via carn\u00ea-le\u00e3o sobre os rendimentos de loca\u00e7\u00e3o, tamb\u00e9m poder\u00e3o ser alcan\u00e7adas pelo IBS e pela CBS, a depender da quantidade de im\u00f3veis alugados e do volume anual de receitas, ampliando significativamente o impacto tribut\u00e1rio sobre a atividade de loca\u00e7\u00e3o.<\/p>\r\n\r\n\r\n\r\n<p class=\"wp-block-paragraph\">Confira, a seguir, os principais pontos da Reforma Tribut\u00e1ria aplic\u00e1veis \u00e0s loca\u00e7\u00f5es de bens im\u00f3veis.<\/p>\r\n\r\n\r\n\r\n<ul class=\"wp-block-list\">\r\n<li class=\"\"><strong>Hip\u00f3tese de Incid\u00eancia<\/strong><\/li>\r\n<\/ul>\r\n\r\n\r\n\r\n<p class=\"wp-block-paragraph\">Para <strong>locadores pessoas f\u00edsicas<\/strong>, o IBS e a CBS incidir\u00e3o quando:<\/p>\r\n\r\n\r\n\r\n<ul class=\"wp-block-list\">\r\n<li class=\"\"><strong>no ano-calend\u00e1rio anterior<\/strong>, a receita anual na loca\u00e7\u00e3o ultrapassar R$ 240 mil, considerados mais de 3 im\u00f3veis; ou<\/li>\r\n\r\n\r\n\r\n<li class=\"\"><strong>no mesmo ano-calend\u00e1rio<\/strong>, a receita na loca\u00e7\u00e3o ultrapassar <strong>R$ 288 mil no ano ou R$ 24 mil no m\u00eas,<\/strong> considerados mais de 3 im\u00f3veis.<\/li>\r\n<\/ul>\r\n\r\n\r\n\r\n<p class=\"wp-block-paragraph\">Os <strong>locadores pessoas jur\u00eddicas:<\/strong><\/p>\r\n\r\n\r\n\r\n<ul class=\"wp-block-list\">\r\n<li class=\"\">Deixar\u00e3o de recolher o PIS e a COFINS; e<\/li>\r\n\r\n\r\n\r\n<li class=\"\">Passar\u00e3o a se sujeitar \u00e0 incid\u00eancia do IBS e da CBS<\/li>\r\n<\/ul>\r\n\r\n\r\n\r\n<ul class=\"wp-block-list\">\r\n<li class=\"\"><strong>Base de c\u00e1lculo<\/strong><\/li>\r\n<\/ul>\r\n\r\n\r\n\r\n<p class=\"wp-block-paragraph\">A base de c\u00e1lculo do IBS e da CBS ser\u00e1 o total da receita recebida pela loca\u00e7\u00e3o, descontados:<\/p>\r\n\r\n\r\n\r\n<ul class=\"wp-block-list\">\r\n<li class=\"\">o valor dos tributos e dos emolumentos incidentes sobre o bem im\u00f3vel;<\/li>\r\n\r\n\r\n\r\n<li class=\"\">as despesas de condom\u00ednio;<\/li>\r\n\r\n\r\n\r\n<li class=\"\">&nbsp;o redutor social de R$ 600, at\u00e9 o limite do valor da base de c\u00e1lculo, em caso de <strong>im\u00f3vel residencial<\/strong>.<\/li>\r\n<\/ul>\r\n\r\n\r\n\r\n<ol style=\"list-style-type:upper-alpha\" class=\"wp-block-list\">\r\n<li class=\"\"><strong>Al\u00edquotas<\/strong><\/li>\r\n<\/ol>\r\n\r\n\r\n\r\n<p class=\"wp-block-paragraph\">Na loca\u00e7\u00e3o, as al\u00edquotas do IBS e da CBS ser\u00e3o reduzidas em 70%.<\/p>\r\n\r\n\r\n\r\n<p class=\"wp-block-paragraph\">Resolu\u00e7\u00e3o do Senado Federal, ainda n\u00e3o editada, definir\u00e1 as al\u00edquotas de refer\u00eancia dos tributos, mas a estimativa \u00e9 de uma al\u00edquota conjugada de 26,5%.<\/p>\r\n\r\n\r\n\r\n<p class=\"wp-block-paragraph\">Em rela\u00e7\u00e3o aos fatos geradores ocorridos ao longo de 2026, ser\u00e3o cobradas as al\u00edquotas-teste de 0,9% para a CBS e 0,1% para o IBS. &nbsp;<\/p>\r\n\r\n\r\n\r\n<p class=\"wp-block-paragraph\">Embora as al\u00edquotas-teste estejam previstas na Lei Complementar, o recolhimento dos tributos depende da defini\u00e7\u00e3o de regras sobre recolhimento, compensa\u00e7\u00e3o e ressarcimento.<\/p>\r\n\r\n\r\n\r\n<ul class=\"wp-block-list\">\r\n<li class=\"\"><strong>Etapas da Transi\u00e7\u00e3o<\/strong><\/li>\r\n<\/ul>\r\n\r\n\r\n\r\n<ul class=\"wp-block-list\">\r\n<li class=\"\">2026\u20132027: al\u00edquotas-teste de IBS e CBS;<\/li>\r\n\r\n\r\n\r\n<li class=\"\">2028 em diante: aumento gradual das al\u00edquotas e redu\u00e7\u00e3o proporcional do PIS e da COFINS (al\u00e9m dos demais impostos sobre consumo: ICMS, ISS e IPI);<\/li>\r\n\r\n\r\n\r\n<li class=\"\">2033: extin\u00e7\u00e3o dos tributos atuais e aplica\u00e7\u00e3o integral do novo sistema.<\/li>\r\n<\/ul>\r\n\r\n\r\n\r\n<p class=\"wp-block-paragraph\">Resultado: Para quem hoje paga apenas IR sobre os rendimentos de loca\u00e7\u00e3o, como as pessoas f\u00edsicas, cada etapa representar\u00e1 um aumento efetivo da carga tribut\u00e1ria.<\/p>\r\n\r\n\r\n\r\n<ul class=\"wp-block-list\">\r\n<li class=\"\"><strong>Simula\u00e7\u00f5es &#8211; Antes e Depois da Reforma Tribut\u00e1ria<\/strong><\/li>\r\n<\/ul>\r\n\r\n\r\n\r\n<ul class=\"wp-block-list\">\r\n<li class=\"\"><strong>Pessoa F\u00edsica &#8211; 4 im\u00f3veis residenciais<\/strong><\/li>\r\n<\/ul>\r\n\r\n\r\n\r\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><td><strong>Item<\/strong><\/td><td><strong>Antes da Reforma (IRPF)<\/strong><\/td><td><strong>Ap\u00f3s a Reforma (IRPF + IBS\/CBS)<\/strong><\/td><\/tr><tr><td>Receita anual<\/td><td>R$ 240.000,01<\/td><td>R$ 240.000,01<\/td><\/tr><\/thead><tbody><tr><td>Receita mensal<\/td><td>R$ 20.000,00<\/td><td>R$ 20.000,00<\/td><\/tr><tr><td>Desconto simplificado<\/td><td>R$ 564,80<\/td><td>R$ 564,80<\/td><\/tr><tr><td>Base de c\u00e1lculo do IRPF<\/td><td>R$ 19.435,20<\/td><td>R$ 19.435,20<\/td><\/tr><tr><td>IRPF<\/td><td>R$ 4.448,00<\/td><td>R$ 4.448,00<\/td><\/tr><tr><td>Redutor social (R$ 600 por im\u00f3vel)<\/td><td>\u2014<\/td><td>R$ 2.400,00<\/td><\/tr><tr><td>Base de c\u00e1lculo ajustada IBS + CBS<\/td><td>\u2014<\/td><td>R$ 17.600,00<\/td><\/tr><tr><td>Al\u00edquota estimada IBS + CBS<\/td><td>\u2014<\/td><td>26,5%<\/td><\/tr><tr><td>Redutor da al\u00edquota (loca\u00e7\u00e3o)<\/td><td>\u2014<\/td><td>70%<\/td><\/tr><tr><td>IBS + CBS<\/td><td>\u2014<\/td><td>R$ 1.399,20<\/td><\/tr><tr><td>Total de tributos<\/td><td>R$ 4.448,00<\/td><td>R$ 5.847,20<\/td><\/tr><tr><td>Carga tribut\u00e1ria efetiva<\/td><td><strong>22,24%<\/strong><\/td><td><strong>29,24%<\/strong><\/td><\/tr><\/tbody><\/table><\/figure>\r\n\r\n\r\n\r\n<ul class=\"wp-block-list\">\r\n<li class=\"\"><strong>Pessoa Jur\u00eddica (Lucro Presumido) \u2013 4 im\u00f3veis<\/strong><\/li>\r\n<\/ul>\r\n\r\n\r\n\r\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><td><strong>Descri\u00e7\u00e3o<\/strong><\/td><td><strong>Antes da Reforma (Loca\u00e7\u00e3o)<\/strong><\/td><td><strong>Ap\u00f3s a Reforma (Loca\u00e7\u00e3o N\u00e3o Residencial)<\/strong><\/td><td><strong>Ap\u00f3s a Reforma (Loca\u00e7\u00e3o Residencial)<\/strong><\/td><\/tr><\/thead><tbody><tr><td>Receita bruta mensal<\/td><td>R$ 20.000,00<\/td><td>R$ 20.000,00<\/td><td>R$ 20.000,00<\/td><\/tr><tr><td>Receita anual<\/td><td>R$ 240.001,00<\/td><td>R$ 240.001,00<\/td><td>R$ 240.001,00<\/td><\/tr><tr><td>Base de c\u00e1lculo presumida (32%)<\/td><td>R$ 6.400,00<\/td><td>R$ 6.400,00<\/td><td>R$ 6.400,00<\/td><\/tr><tr><td>IRPJ (15%)<\/td><td>R$ 960,00<\/td><td>R$ 960,00<\/td><td>R$ 960,00<\/td><\/tr><tr><td>CSLL (9%)<\/td><td>R$ 576,00<\/td><td>R$ 576,00<\/td><td>R$ 576,00<\/td><\/tr><tr><td>PIS (0,65%)<\/td><td>R$ 130,00<\/td><td>\u2014<\/td><td>\u2014<\/td><\/tr><tr><td>Cofins (3%)<\/td><td>R$ 600,00<\/td><td>\u2014<\/td><td>\u2014<\/td><\/tr><tr><td>Redutor social (R$ 600 por im\u00f3vel \u2013 residencial) da<\/td><td>\u2014<\/td><td><\/td><td>R$ 2.400,00<\/td><\/tr><tr><td>Base de c\u00e1lculo ajustada<\/td><td>\u2014<\/td><td>R$ 20.000,00<\/td><td>R$ 17.600,00<\/td><\/tr><tr><td>Al\u00edquota estimada IBS + CBS<\/td><td>\u2014<\/td><td>26,5%<\/td><td>26,5%<\/td><\/tr><tr><td>Redu\u00e7\u00e3o da al\u00edquota (70%)<\/td><td>\u2014<\/td><td>Sim<\/td><td>Sim<\/td><\/tr><tr><td>Al\u00edquota reduzida (IBS + CBS)<\/td><td>\u2014<\/td><td>7,95%<\/td><td>7,95%<\/td><\/tr><tr><td>IBS + CBS devido<\/td><td>\u2014<\/td><td>R$ 1.590,00<\/td><td>R$ 1.399,20<\/td><\/tr><tr><td>Total tributos (ap\u00f3s a reforma)<\/td><td><strong>R$ 2.266,00<\/strong><\/td><td><strong>R$ 3.126,00<\/strong><\/td><td><strong>R$ 2.935,20<\/strong><\/td><\/tr><tr><td>Carga tribut\u00e1ria efetiva<\/td><td><strong>11,33%<\/strong><\/td><td><strong>15,63%<\/strong><\/td><td><strong>14,68%<\/strong><\/td><\/tr><tr><td>Vantagem na reforma:<\/td><td colspan=\"3\">Direito a cr\u00e9dito de IBS\/CBS na compra de im\u00f3veis<\/td><\/tr><\/tbody><\/table><\/figure>\r\n\r\n\r\n\r\n<ul class=\"wp-block-list\">\r\n<li class=\"\"><strong>Loca\u00e7\u00e3o por temporada (Airbnb, Booking e similares)<\/strong><\/li>\r\n<\/ul>\r\n\r\n\r\n\r\n<p class=\"wp-block-paragraph\">A LC 214\/2025 deu tratamento espec\u00edfico para contratos de loca\u00e7\u00e3o de curta temporada, de at\u00e9 90 dias. Nesses casos, a loca\u00e7\u00e3o \u00e9 equiparada a servi\u00e7o de hospedagem, com redu\u00e7\u00e3o de 40% na al\u00edquota.<\/p>\r\n\r\n\r\n\r\n<p class=\"wp-block-paragraph\">Mesmo com a redu\u00e7\u00e3o, a carga tribut\u00e1ria aumentar\u00e1 significativamente em rela\u00e7\u00e3o ao cen\u00e1rio atual, exigindo avalia\u00e7\u00e3o cuidadosa da rentabilidade.<\/p>\r\n\r\n\r\n\r\n<p class=\"wp-block-paragraph\"><strong>Simula\u00e7\u00e3o<\/strong><\/p>\r\n\r\n\r\n\r\n<p class=\"wp-block-paragraph\"><strong>Tributa\u00e7\u00e3o Ap\u00f3s a Reforma \u2013 PJ (Loca\u00e7\u00e3o Airbnb \/ Regras de Hotelaria)<\/strong><\/p>\r\n\r\n\r\n\r\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><td><strong>Descri\u00e7\u00e3o<\/strong><\/td><td><strong>Valor \/ Informa\u00e7\u00e3o<\/strong><\/td><\/tr><\/thead><tbody><tr><td><strong>Receita Bruta Mensal<\/strong><\/td><td>R$ 20.000,00<\/td><\/tr><tr><td><strong>IRPJ\/CSLL (7,68%)<\/strong><\/td><td>R$ 1.536,00<\/td><\/tr><tr><td><strong>Al\u00edquota Base (CBS + IBS)<\/strong><\/td><td>26,5%<\/td><\/tr><tr><td><strong>Redutor (art. 281, LC 214\/2025)<\/strong><\/td><td>40%<\/td><\/tr><tr><td><strong>Al\u00edquota Reduzida (CBS + IBS)<\/strong><\/td><td>15,9%<\/td><\/tr><tr><td><strong>CBS + IBS Devidos<\/strong><\/td><td>R$ 3.180,00<\/td><\/tr><tr><td><strong>Total de Tributos (CBS + IBS + IRPJ\/CSLL)<\/strong><\/td><td><strong>R$ 4.716,00<\/strong><\/td><\/tr><tr><td><strong>Carga Tribut\u00e1ria Efetiva<\/strong><\/td><td><strong>23,58%<\/strong><\/td><\/tr><\/tbody><\/table><\/figure>\r\n\r\n\r\n\r\n<ul class=\"wp-block-list\">\r\n<li class=\"\"><strong>Loca\u00e7\u00e3o por Prazo Determinado<\/strong><\/li>\r\n<\/ul>\r\n\r\n\r\n\r\n<p class=\"wp-block-paragraph\">Excepcionalmente para o contrato de loca\u00e7\u00e3o, cess\u00e3o ou arrendamento de im\u00f3vel <strong>com prazo determinado<\/strong>, o locador ter\u00e1 a op\u00e7\u00e3o de <strong>recolher o IBS e a CBS sob a al\u00edquota de 3,65%<\/strong> at\u00e9 o final do contrato ou at\u00e9 31\/12\/2028, em rela\u00e7\u00e3o \u00e0 loca\u00e7\u00e3o de im\u00f3vel residencial, o que ocorrer primeiro.<\/p>\r\n\r\n\r\n\r\n<p class=\"wp-block-paragraph\">O benef\u00edcio est\u00e1 condicionado ao contrato que:<\/p>\r\n\r\n\r\n\r\n<p class=\"wp-block-paragraph\">a) tenha sido firmado at\u00e9 a data de publica\u00e7\u00e3o da Lei Complementar 214\/2025 (16\/1\/25), com data comprovada por firma reconhecida ou por meio de assinatura eletr\u00f4nica; e<\/p>\r\n\r\n\r\n\r\n<p class=\"wp-block-paragraph\">b) seja registrado em Cart\u00f3rio de Registro de Im\u00f3veis ou em Registro de T\u00edtulos e Documentos at\u00e9 31 de dezembro de 2025;<\/p>\r\n\r\n\r\n\r\n<p class=\"wp-block-paragraph\">Em rela\u00e7\u00e3o \u00e0 loca\u00e7\u00e3o <strong>com finalidade residencial<\/strong>, o contrato tamb\u00e9m poder\u00e1 ser comprovado pelo pagamento da loca\u00e7\u00e3o at\u00e9 o \u00faltimo dia do m\u00eas subsequente ao da publica\u00e7\u00e3o da Lei Complementar 214\/2025 (16\/1\/25).<\/p>\r\n\r\n\r\n\r\n<p class=\"wp-block-paragraph\">Optando por esse regime especial, o contribuinte n\u00e3o ter\u00e1 direito:<\/p>\r\n\r\n\r\n\r\n<ul class=\"wp-block-list\">\r\n<li class=\"\">\u00e0 apropria\u00e7\u00e3o de cr\u00e9ditos do IBS e da CBS em rela\u00e7\u00e3o \u00e0s opera\u00e7\u00f5es relacionadas ao bem im\u00f3vel; e<\/li>\r\n\r\n\r\n\r\n<li class=\"\">ao redutor social de R$ 600,00.<\/li>\r\n<\/ul>\r\n\r\n\r\n\r\n<p class=\"wp-block-paragraph\">Em caso de d\u00favidas, a equipe tribut\u00e1ria do LBM Advogados est\u00e1 \u00e0 disposi\u00e7\u00e3o para orient\u00e1-los estrategicamente sobre o assunto.<\/p>\r\n\r\n\r\n\r\n<p class=\"wp-block-paragraph\"><\/p>","protected":false},"excerpt":{"rendered":"<p>A loca\u00e7\u00e3o de im\u00f3veis estar\u00e1 sujeita a um novo modelo de tributa\u00e7\u00e3o a partir de 2026. Regulamentada pela Lei [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":3106,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[12],"class_list":["post-2453","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-reforma-tributaria"],"acf":[],"_links":{"self":[{"href":"https:\/\/lbm-legal.com.br\/en\/wp-json\/wp\/v2\/posts\/2453","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/lbm-legal.com.br\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/lbm-legal.com.br\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/lbm-legal.com.br\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/lbm-legal.com.br\/en\/wp-json\/wp\/v2\/comments?post=2453"}],"version-history":[{"count":1,"href":"https:\/\/lbm-legal.com.br\/en\/wp-json\/wp\/v2\/posts\/2453\/revisions"}],"predecessor-version":[{"id":3107,"href":"https:\/\/lbm-legal.com.br\/en\/wp-json\/wp\/v2\/posts\/2453\/revisions\/3107"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/lbm-legal.com.br\/en\/wp-json\/wp\/v2\/media\/3106"}],"wp:attachment":[{"href":"https:\/\/lbm-legal.com.br\/en\/wp-json\/wp\/v2\/media?parent=2453"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/lbm-legal.com.br\/en\/wp-json\/wp\/v2\/categories?post=2453"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}