It is crucial to understand the difference between a property management company and a property holding company . While both are companies created to facilitate the management of assets, such as real estate, a holding company's main objective is to hold equity interests in other companies and may explore other activities in addition to property management.
A holding company can be pure, focused exclusively on corporate participation, or mixed, which in addition to participation, can provide other services related to maintaining (holding) companies. One macedonia mobile phone number of the advantages of a holding company is the possibility of offsetting the losses of one company with the profits of others in the same group. The asset management company aims to simplify the management of assets, especially real estate, providing tax and inheritance benefits. The asset management company can be set up as a corporation, offering flexibility in the management and taxation of assets.
Furthermore, the asset holding company is a common strategy for protecting personal assets by creating companies dedicated to managing these assets. Asset holding companies allow for the deduction of expenses when calculating income tax, enabling tax savings. In short, while the asset management company focuses on managing real estate assets, the asset holding company focuses on participation in other companies and on the group's tax optimization.
How taxation works for property managers
Taxation for asset management companies can be carried out under the real profit regime, the arbitrated profit regime or the presumed profit regime, the latter being the most common. Under the presumed profit regime, for income from leases, the tax rate is 15% on a calculation basis of 32% of gross revenue. The asset management company can be incorporated as a corporation, allowing the choice between the Real Profit or Presumed Profit taxation regimes.
It is important to note that asset managers cannot benefit from the Simples Nacional regime . Therefore, choosing the appropriate tax regime is essential to optimize the tax burden and maximize the profitability of investments.
Opting for the presumed profit is a common strategy for property management companies, as it simplifies tax calculations and can result in significant savings. By understanding how taxation works for these companies, property owners can make more informed and strategic decisions for managing their assets.
Advantages of hiring a property management company
Hiring a property management company offers several advantages, including:
Protection and security of assets
Asset management that makes obtaining income from assets more practical and safer
Minimizing business risks
In addition, holding companies use asset managers to diversify investments and optimize the profitability of their portfolios.