{"id":1040979,"date":"2026-01-14T01:38:31","date_gmt":"2026-01-14T01:38:31","guid":{"rendered":"https:\/\/pbsa.com.br\/?p=1040979"},"modified":"2026-01-16T21:16:52","modified_gmt":"2026-01-16T21:16:52","slug":"e-isento-de-ganho-de-capital-a-venda-de-imovel-residencial-para-aquisicao-de-outro-na-planta-2","status":"publish","type":"post","link":"https:\/\/pbsa.com.br\/en\/e-isento-de-ganho-de-capital-a-venda-de-imovel-residencial-para-aquisicao-de-outro-na-planta-2\/","title":{"rendered":"Capital Gains Exemption on the Sale of a Residential Property for the Acquisition of Another Off-Plan Property"},"content":{"rendered":"

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outras palavras, a lei estabeleceu como condi\u00e7\u00e3o para a isen\u00e7\u00e3o do imposto de renda sobre o ganho de capital n\u00e3o propriamente a aquisi\u00e7\u00e3o de novo im\u00f3vel no prazo de 180 dias da venda, mas a aplica\u00e7\u00e3o, neste per\u00edodo, do valor obtido com a venda de im\u00f3vel na compra de novo im\u00f3vel.”}},”column_uLuJx”:{“id”:”column_uLuJx”,”main_content”:{“component”:”hc_text_block”,”id”:”vc9Om”,”css_classes”:””,”custom_css_classes”:””,”custom_css_styles”:””,”content”:”Partir do pressuposto que a condi\u00e7\u00e3o para obter a isen\u00e7\u00e3o prevista na Lei n\u00ba 11.196\/05 \u00e9 a compra de novo im\u00f3vel, e n\u00e3o a aplica\u00e7\u00e3o do recurso obtido com a venda de im\u00f3vel na aquisi\u00e7\u00e3o de outro(s), implica em interpreta\u00e7\u00e3o errada da 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