The 1st Panel of the 2nd Chamber of the 1st Section of the Administrative Council of Tax Appeals (CARF), maintained the understanding that Corporate Income Tax (IRPJ), Social Contribution on Net Income (CSLL), PIS and COFINS are not levied on amounts received by independent brokers in real estate sales transactions, since the commissions are paid directly to the brokers, therefore not constituting income of the real estate agency, as the Tax Authorities wanted to prevail.
In the case analyzed, the company assessed was a real estate agency that worked in partnership with a broker, with the objective of selling properties, an operation in which the real estate agency held the commercial strategy, preparation and management of the purchase and sale contract and advice to clients and the broker was responsible for presenting the property and carrying out the negotiation of the sale, both remunerated individually by those who purchased properties.
