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{"id":5481,"date":"2024-11-28T11:10:13","date_gmt":"2024-11-28T14:10:13","guid":{"rendered":"https:\/\/logicassessoria.com.br\/?p=5481"},"modified":"2024-11-28T11:10:13","modified_gmt":"2024-11-28T14:10:13","slug":"contrato-de-parceria-rural-entenda-como-funciona","status":"publish","type":"post","link":"https:\/\/logic.siteup.dev\/en\/2024\/11\/28\/contrato-de-parceria-rural-entenda-como-funciona\/","title":{"rendered":"Rural Partnership Agreement: Understand how it works"},"content":{"rendered":"

O contrato de parceria rural estabelece formalmente as regras acordadas entre os parceiros quanto \u00e0 partilha da produ\u00e7\u00e3o e aos riscos do neg\u00f3cio.<\/h4>\n
A Lei n\u00ba 4.504\/64<\/strong>, known as the Land Statute, and the Decreto n\u00ba 59.566\/66<\/strong> disp\u00f5em sobre as regras para os diferentes contratos agr\u00e1rios, como a parceria rural e o arrendamento rural.<\/p>\n
A parceria rural \u00e9 um dos principais tipos de contratos agr\u00e1rios no Brasil. Nesse modelo, o propriet\u00e1rio do im\u00f3vel cede o uso da terra para que outro produtor possa explor\u00e1-la.<\/p>\n
Neste artigo, voc\u00ea entender\u00e1 o que \u00e9 o contrato de parceria rural, quais informa\u00e7\u00f5es ele deve conter, os riscos envolvidos e como elabor\u00e1-lo. Boa leitura!<\/p>\n

<\/h3>\n
O Que \u00e9 Parceria Rural?<\/strong><\/h3>\n
According to Lei n\u00ba 4.504\/64<\/strong>, a parceria rural \u00e9 um contrato agr\u00e1rio em que uma pessoa se compromete a ceder a outra o uso de um im\u00f3vel rural, ou parte dele, por um per\u00edodo determinado. Nesse modelo, o parceiro que cede a terra assume os riscos da atividade agr\u00edcola, bem como as chances de sucesso.<\/p>\n
O contrato pode incluir benfeitorias e outros bens destinados \u00e0 explora\u00e7\u00e3o agr\u00edcola, pecu\u00e1ria, agroindustrial, extrativa vegetal ou mista.<\/p>\n
Tamb\u00e9m \u00e9 poss\u00edvel a entrega de animais para cria, recria, invernagem, engorda ou extra\u00e7\u00e3o de mat\u00e9rias-primas de origem animal.<\/p>\n
Na parceria rural, h\u00e1 duas figuras principais: o granting partner<\/strong>, que cede os bens (podendo ou n\u00e3o ser o propriet\u00e1rio da terra), e o partner-grantor<\/strong>, who receives the property or assets to exploit. The partner-grantor<\/strong> \u00e9, geralmente, o agricultor que trabalhar\u00e1 na terra.<\/p>\n
<\/h3>\n
Types of Rural Partnerships<\/strong><\/h3>\n
There are five main types of rural partnerships:<\/em><\/p>\n
\n
Parceria Agr\u00edcola:<\/strong> Uso tempor\u00e1rio do im\u00f3vel rural para explora\u00e7\u00e3o e produ\u00e7\u00e3o vegetal.<\/li>\n
Parceria Pecu\u00e1ria:<\/strong> Explora\u00e7\u00e3o de animais para cria, recria, invernagem ou engorda, com partilha proporcional dos riscos e frutos.<\/li>\n
Agro-industrial Partnership:<\/strong> Produ\u00e7\u00e3o agr\u00edcola, pecu\u00e1ria ou florestal com finalidade industrial.<\/li>\n
Extractive Partnership:<\/strong> Explora\u00e7\u00e3o de recursos agr\u00edcolas, animais ou florestais de forma extrativa.<\/li>\n
Mixed Partnership:<\/strong> Combina\u00e7\u00e3o de duas ou mais das modalidades acima.<\/li>\n<\/ul>\n
<\/h3>\n
How does a Rural Partnership Agreement work?<\/strong><\/h3>\n
A parceria rural \u00e9 um instrumento pelo qual propriet\u00e1rio e partner-grantor<\/strong> unem esfor\u00e7os para a explora\u00e7\u00e3o agr\u00edcola.<\/p>\n
Ambos partilham n\u00e3o apenas os lucros, mas tamb\u00e9m os riscos e preju\u00edzos. A lei permite que as partes definam previamente o percentual de participa\u00e7\u00e3o do propriet\u00e1rio, com ajustes poss\u00edveis ao final do contrato.<\/p>\n
<\/h3>\n
Qual o Prazo M\u00ednimo do Contrato de Parceria?<\/strong><\/h3>\n
O prazo m\u00ednimo para o contrato de parceria \u00e9 de tr\u00eas anos, garantindo ao parceiro o direito de concluir a colheita em andamento.<\/p>\n
Caso o propriet\u00e1rio n\u00e3o deseje explorar a terra ap\u00f3s o t\u00e9rmino do contrato, o parceiro ter\u00e1 prefer\u00eancia para renov\u00e1-lo. Recomenda-se que as negocia\u00e7\u00f5es sejam feitas com seis meses de anteced\u00eancia.<\/p>\n
Em caso de falecimento de uma das partes, o contrato permanece v\u00e1lido at\u00e9 o prazo final, garantindo aos herdeiros a prefer\u00eancia de renova\u00e7\u00e3o.<\/p>\n
<\/h3>\n
Quem Tem Prefer\u00eancia na Compra do Im\u00f3vel?<\/strong><\/h3>\n
Embora o Estatuto da Terra assegure o direito de prefer\u00eancia ao arrendador, isso n\u00e3o se aplica aos contratos de parceria rural, salvo se estiver explicitamente previsto no contrato.<\/p>\n
<\/h3>\n
Como Funciona a Tributa\u00e7\u00e3o da Parceria Rural?<\/strong><\/h3>\n
Tanto o propriet\u00e1rio quanto o parceiro s\u00e3o tributados como atividade rural para fins de Imposto de Renda.<\/p>\n
\n
Pessoa F\u00edsica:<\/strong><\/em> Pode optar pelo lucro real ou presumido. No presumido, aplica-se uma al\u00edquota de 20% sobre a receita bruta, e sobre a base de c\u00e1lculo resultante, incide a al\u00edquota de at\u00e9 27,5%.<\/li>\n<\/ul>\n
Example: Receita bruta de R$100 mil, base de c\u00e1lculo de R$20 mil e imposto de R$5.500 (5,5% da receita bruta).<\/strong><\/p>\n
\n
Actual Profit:<\/strong><\/em> Apura\u00e7\u00e3o baseada nas receitas e despesas de cada parceiro, com aplica\u00e7\u00e3o de al\u00edquota de at\u00e9 27,5%.<\/li>\n<\/ul>\n
<\/h3>\n
How to Create a Rural Partnership Agreement?<\/strong><\/h3>\n
Embora o Estatuto da Terra permita contratos verbais, recomenda-se a forma escrita para maior seguran\u00e7a e clareza, especialmente em situa\u00e7\u00f5es de lit\u00edgio.<\/p>\n
Principais Caracter\u00edsticas do Contrato de Parceria Rural<\/strong><\/h3>\n
\n
Written contract;<\/li>\n
Clareza sobre os riscos do neg\u00f3cio;<\/li>\n
Especifica\u00e7\u00e3o do tipo de contrato e da atividade;<\/li>\n
Detalhes do im\u00f3vel: matr\u00edcula, cadastro no Incra, etc.;<\/li>\n
Contract term;<\/li>\n
Defini\u00e7\u00e3o de cotas e partilha;<\/li>\n
Descri\u00e7\u00e3o de benfeitorias;<\/li>\n
Contract supervisor (optional).<\/li>\n<\/ul>\n
Quais S\u00e3o os Riscos da Parceria Rural?<\/strong><\/h3>\n
According to Art. 96<\/strong> According to the Land Statute, the parties must share risks such as:<\/p>\n
\n
Caso fortuito e for\u00e7a maior;<\/li>\n
Varia\u00e7\u00f5es nos pre\u00e7os dos frutos;<\/li>\n
Perdas f\u00edsicas ou de receita por intemp\u00e9ries ou pragas.<\/li>\n<\/ul>\n
<\/h3>\n
Conclus\u00e3o<\/strong><\/h3>\n
O contrato de parceria rural \u00e9 uma pr\u00e1tica consolidada no Brasil, sendo regida pelo Estatuto da Terra. Ele permite que o propriet\u00e1rio ceda parte de sua terra para explora\u00e7\u00e3o, com divis\u00e3o de riscos e lucros entre as partes.<\/p>\n
A formaliza\u00e7\u00e3o detalhada do contrato \u00e9 essencial para garantir a seguran\u00e7a de todos os envolvidos.<\/p>\n
Do you need help drafting or reviewing your rural partnership agreement?
\n<\/strong>
\nCount on us. Logic Business Consulting<\/strong> para garantir seguran\u00e7a e conformidade jur\u00eddica no seu neg\u00f3cio!
\nContact us via WhatsApp (62) 99200 \u2013 6557<\/strong> or call (62) 3281 \u2013 2352
\n<\/strong>And speak with our experts.<\/p>","protected":false},"excerpt":{"rendered":"
O contrato de parceria rural estabelece formalmente as regras acordadas entre os parceiros quanto \u00e0 partilha da produ\u00e7\u00e3o e aos riscos do neg\u00f3cio. A Lei n\u00ba 4.504\/64, conhecida como Estatuto da Terra, e o Decreto n\u00ba 59.566\/66 disp\u00f5em sobre as regras para os diferentes contratos agr\u00e1rios, como a parceria rural e o arrendamento rural. A […]<\/p>\n","protected":false},"author":5,"featured_media":5483,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[33,16,35,30,6,7,13,31],"tags":[36,37],"class_list":["post-5481","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-analista-financeiro","category-blog","category-brasilia","category-contabilidade-todas-areas","category-contabilidade","category-empreendedorismo","category-fiscal","category-goiania","tag-contrato-de-parceria-rural-empresario-impostos-micro-empreendedor-contabilidade","tag-parceria-agricola-parceria-pecuaria-parceria-agroindustrial"],"yoast_head":"\nContrato de Parceria Rural: Entenda como Funciona | Logic<\/title>\n<meta name=\"description\" content=\"O contrato de parceria rural estabelece formalmente as regras acordadas entre os parceiros quanto \u00e0 partilha da produ\u00e7\u00e3o e aos riscos do neg\u00f3cio.\" \/>\n<meta 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