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{"id":10737,"date":"2016-04-06T00:00:00","date_gmt":"2016-04-06T03:00:00","guid":{"rendered":"http:\/\/www.blbbrasil.com.br\/blog\/dacao-quitar-dividas-com-imoveis\/"},"modified":"2018-05-23T19:38:17","modified_gmt":"2018-05-23T22:38:17","slug":"dacao-quitar-dividas-com-imoveis","status":"publish","type":"post","link":"https:\/\/dev.blbescoladenegocios.com.br\/blog\/dacao-quitar-dividas-com-imoveis\/","title":{"rendered":"Da\u00e7\u00e3o: \u00e9 poss\u00edvel quitar d\u00edvidas com im\u00f3veis"},"content":{"rendered":"

Por meio da Lei 13.259<\/a>, sancionada em mar\u00e7o de 2016, ficou regulamentado\u00a0o pagamento de d\u00edvidas com im\u00f3vel, procedimento conhecido como da\u00e7\u00e3o. A norma\u00a0entrou em vigor no momento de sua publica\u00e7\u00e3o, produzindo efeitos retroativos a 1\u00ba de janeiro deste ano.<\/p>\n

Sobre a da\u00e7\u00e3o<\/h2>\n

A da\u00e7\u00e3o, forma de pagamento prevista pelo Cap\u00edtulo V do C\u00f3digo Civil \u2013 Lei 10.406\/2002<\/a> \u2013, consiste no consentimento opcional de um credor aceitar receber presta\u00e7\u00e3o diversa da que lhe \u00e9 devida.<\/p>\n

Em outras palavras, \u00e9 a extin\u00e7\u00e3o de uma d\u00edvida realizada com o pagamento substitu\u00eddo, na qual o que \u00e9 usado para realizar a quita\u00e7\u00e3o tem natureza diferente da que era devida. \u00c9 o caso de um devedor poder utilizar um im\u00f3vel para encerrar uma d\u00edvida, em vez de pagar com dinheiro.<\/p>\n

A da\u00e7\u00e3o foi inserida no C\u00f3digo Tribut\u00e1rio Nacional \u2013 Lei 5.172\/66<\/a> \u2013 pela Lei Complementar 104\/2001<\/a> e regulamentada recentemente por meio da Lei 13.259\/2016.<\/p>\n

Condi\u00e7\u00f5es para a realiza\u00e7\u00e3o<\/h2>\n

Conforme o artigo 4\u00ba da Lei 13.259\/2016, a da\u00e7\u00e3o deve obedecer aos seguintes crit\u00e9rios:<\/p>\n

a) Deve haver pr\u00e9via avalia\u00e7\u00e3o do bem ou bens oferecidos para a quita\u00e7\u00e3o da d\u00edvida, que devem estar livres e desembara\u00e7ados de quaisquer \u00f4nus;
\nb) Abranger o total de cr\u00e9ditos necess\u00e1rios para a liquida\u00e7\u00e3o da d\u00edvida, considerados juros, multas e encargos legais, sem que haja descontos. O devedor pode complementar com dinheiro uma poss\u00edvel diferen\u00e7a entre o valor da d\u00edvida e o do bem ofertado na da\u00e7\u00e3o.<\/p>\n

Saiba mais:
\nLei 13.259\/2016 tamb\u00e9m regulamenta imposto sobre ganhos de capital.<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"

Lei 13.259\/2016 regulamenta a da\u00e7\u00e3o, permitindo que im\u00f3veis sejam utilizados na quita\u00e7\u00e3o de d\u00edvidas.<\/p>\n","protected":false},"author":3,"featured_media":10738,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"om_disable_all_campaigns":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_feature_clip_id":0,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_post_was_ever_published":false},"categories":[37,38],"tags":[594,381,30],"class_list":["post-10737","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-noticias","category-tributos","tag-dacao","tag-imovel","tag-tributos"],"yoast_head":"\nDa\u00e7\u00e3o: \u00e9 poss\u00edvel quitar d\u00edvidas com im\u00f3veis<\/title>\n<meta name=\"description\" content=\"Lei 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