Planilha tributária para averbação de reforma e remembramento: modelo desenvolvido a partir do estudo de empreendimento comercial na cidade de Sousa-PB.

Abstract

The construction industry was responsible for driving the Brazilian economy between 2007 and 2013, with real estate business being a catalyst for economic growth. However, since 2014, the development of the real estate market has significantly declined, requiring construction companies to be innovative and adaptable to the new market. In the midst of the crisis in the real estate sector, budgeting has become a crucial area of civil engineering, causing engineers to act as a link between different departments and possess investigative and proactive spirit. The budget must be accurate and reflect the chronological stages of construction; otherwise, errors may occur, impacting the progress of the project and the total cost. Budgets consist of Direct Costs and Bonuses and Indirect Expenses (BDI) and may contain errors, such as improper tax filings, which can result in financial losses for the construction company or the client. With the aim of exploring the area of legal projects, facilitating an exchange of experiences with regulatory agencies, and providing a more precise estimation of indirect costs related to property and construction regularization, this work seeks to create a tax estimation spreadsheet that can be incorporated into specific budget compositions in the municipality of Sousa-PB, adaptable to other municipalities.