Do Lucro Real companies get tax benefits?

The model may offer tax benefits, but they depend on how the transaction is structured and on your company's tax classification.

The logic behind the benefit

A build paid for up front is recorded as a capital expenditure, or capex, and drains the company's capital all at once. With BTR3, the cost can be absorbed over time, predictably, as an operating expense, or opex. Broadly speaking, under Lucro Real (actual-profit taxation), tax is levied on the profit calculated, and deductible expenses reduce that base. That is where turning capex into opex can produce a deduction.

What paying in installments doesn't do

Paying for the build in installments does not, on its own, determine the accounting or tax treatment. What determines it is how the transaction is structured and recorded in the contract. Two companies with the same build and the same term may have different tax outcomes depending on the option chosen, who owns the property and each company's tax regime.

How to assess it

The analysis should take into account the contract and the guidance of your company's accounting team.

When structuring the proposal, CH3 works with your company to define the option, scope, budget and terms of the transaction. That's the time to take the assumptions to your accountant and check how each alternative fits into the Lucro Real calculation before signing. Companies under other tax regimes may face a different scenario and should also consult their accountants.