THE EFFECTIVENESS OF TAX PLANNING REGARDING REAL ESTATE INVESTORS

Abstract

Introduction: This paper aims to analyze the legal effectiveness of tax planning applied to real estate investors in the context of the Brazilian tax system, characterized by its high normative complexity and significant tax burden. Aim: To investigate whether the available tax planning instruments are capable of providing legal certainty and financial optimization to real estate investors. Materials and Methods: This is a qualitative, exploratory and descriptive study, developed through bibliographic and documentary research, based on legal doctrine, legislation and case law. Results: The analysis shows that tax planning constitutes a legitimate and potentially effective instrument for tax management in the real estate sector. Conclusion: Tax planning presents legal effectiveness when properly structured, contributing to the reduction of the tax burden and ensuring legal certainty for real estate investors, provided that legal limits and constitutional tax principles are observed.