{"id":2804,"date":"2017-07-26T11:43:14","date_gmt":"2017-07-26T11:43:14","guid":{"rendered":"http:\/\/blog.razaocontab.com\/?p=2804"},"modified":"2017-07-26T11:43:14","modified_gmt":"2017-07-26T11:43:14","slug":"simples-nacional-sublocacao-de-imovel","status":"publish","type":"post","link":"https:\/\/razaocontab.com\/?p=2804","title":{"rendered":"Simples Nacional: Subloca\u00e7\u00e3o de Im\u00f3vel"},"content":{"rendered":"<p><a href=\"https:\/\/razaocontab.com\/imagens-post-blog-antigo\/uploads\/2017\/07\/subloca\u00e7\u00e3o.fw_.png\"><img decoding=\"async\" class=\"aligncenter size-full wp-image-2805\" src=\"https:\/\/razaocontab.com\/imagens-post-blog-antigo\/uploads\/2017\/07\/subloca\u00e7\u00e3o.fw_.png\" alt=\"\" width=\"186\" height=\"184\" \/><\/a><\/p>\n<p style=\"text-align: right;\"><span style=\"color: #808080;\">Por Josefina do Nascimento<\/span><\/p>\n<p style=\"text-align: justify;\">A Receita Federal esclareceu mais uma vez acerca da ades\u00e3o ao Simples Nacional e tributa\u00e7\u00e3o da atividade de subloca\u00e7\u00e3o de im\u00f3vel<\/p>\n<p style=\"text-align: justify;\">De acordo com a\u00a0<a href=\"http:\/\/pesquisa.in.gov.br\/imprensa\/jsp\/visualiza\/index.jsp?data=26\/07\/2017&amp;jornal=1&amp;pagina=125&amp;totalArquivos=224\" target=\"_blank\" rel=\"noopener\">Solu\u00e7\u00e3o de Consulta n\u00ba 5.014\/2017<\/a>\u00a0(DOU de 26\/07) emitida pela Receita Federal, a subloca\u00e7\u00e3o de im\u00f3vel n\u00e3o impede o ingresso ou a perman\u00eancia no Simples Nacional e a receita bruta decorrente dessa atividade deve ser tributada, nesse regime, na forma do\u00a0<a href=\"http:\/\/www.planalto.gov.br\/ccivil_03\/leis\/LCP\/Lcp123.htm\" target=\"_blank\" rel=\"noopener\">Anexo III da Lei Complementar n\u00ba 123, de 2006<\/a>.<\/p>\n<p><!--more--><\/p>\n<p style=\"text-align: justify;\">Assim, a empresa que exerce atividade de subloca\u00e7\u00e3o de im\u00f3vel poder\u00e1 se preencher os demais requisitos legais, aderir ao <a href=\"http:\/\/avrupasabah.com\/\">eskort<\/a> Simples Nacional e a receita ser\u00e1 tributada com base nas al\u00edquotas do\u00a0<a href=\"http:\/\/www.planalto.gov.br\/ccivil_03\/leis\/LCP\/Lcp123.htm\" target=\"_blank\" rel=\"noopener\">Anexo III da Lei Complementar n\u00ba 123, de 2006<\/a>.<\/p>\n<p style=\"text-align: justify;\">A\u00a0<a href=\"http:\/\/pesquisa.in.gov.br\/imprensa\/jsp\/visualiza\/index.jsp?data=26\/07\/2017&amp;jornal=1&amp;pagina=125&amp;totalArquivos=224\" target=\"_blank\" rel=\"noopener\">Solu\u00e7\u00e3o de Consulta n\u00ba 5.014\/2017<\/a>\u00a0foi vinculada \u00e0\u00a0<a href=\"http:\/\/normas.receita.fazenda.gov.br\/sijut2consulta\/link.action?visao=anotado&amp;idAto=59830\" target=\"_blank\" rel=\"noopener\">Solu\u00e7\u00e3o de Consulta COSIT n\u00ba 359\/2014<\/a>.<\/p>\n<p>Fundamenta\u00e7\u00e3o legal:<\/p>\n<p style=\"text-align: justify;\"><a href=\"http:\/\/www.planalto.gov.br\/ccivil_03\/leis\/LCP\/Lcp123.htm\" target=\"_blank\" rel=\"noopener\">Lei Complementar n\u00ba 123, de 2006<\/a>, art. 17, caput, e \u00a7\u00a7 1\u00ba e 2\u00ba; art. 18, \u00a7 5\u00ba-B, I, \u00a7 5\u00ba-C, \u00a7 5\u00ba-D, I; I<a href=\"http:\/\/normas.receita.fazenda.gov.br\/sijut2consulta\/link.action?idAto=16087&amp;visao=anotado\" target=\"_blank\" rel=\"noopener\">nstru\u00e7\u00e3o Normativa RFB n\u00ba 1.115, de 2010<\/a>, art. 1.<\/p>\n<p style=\"text-align: justify;\">Confira\u00a0<a href=\"http:\/\/pesquisa.in.gov.br\/imprensa\/jsp\/visualiza\/index.jsp?data=26\/07\/2017&amp;jornal=1&amp;pagina=125&amp;totalArquivos=224\" target=\"_blank\" rel=\"noopener\">aqui<\/a>\u00a0integra da Solu\u00e7\u00e3o de Consulta n\u00ba 5.014\/2017.<\/p>\n<p><span style=\"color: #808080;\">Fonte: Siga o Fisco<\/span><\/p>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Por Josefina do Nascimento A Receita Federal esclareceu mais uma vez acerca da ades\u00e3o ao Simples Nacional e tributa\u00e7\u00e3o da atividade de subloca\u00e7\u00e3o de im\u00f3vel De acordo com a\u00a0Solu\u00e7\u00e3o de Consulta n\u00ba 5.014\/2017\u00a0(DOU de 26\/07) emitida pela Receita Federal, a subloca\u00e7\u00e3o de im\u00f3vel n\u00e3o impede o ingresso ou a perman\u00eancia no Simples Nacional e a &#8230; 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