# calcular_ganho_capital_imovel Calcula o IR sobre ganho de capital na venda de imóvel por pessoa física (DARF código 4600). Tabela progressiva 4 faixas (Lei 13.259/2016): 15% (até R$ 500k), 17,5% (R$ 500k–R$ 1M), 20% (R$ 1M–R$ 3M), 22,5% (>R$ 3M). Redutor histórico (Lei 11.196/2005): imóveis adquiridos antes de 01/01/1988 têm redução de 5%/ano (máx 100%). Isenções: único imóvel ≤ R$ 440.000 ou reinvestimento em 180 dias. Calcula multa por atraso (0,33%/dia, máx 20%) e juros Selic. Vencimento DARF: último dia do mês seguinte à alienação. Fonte: art. 21 Lei 8.981/1995, Lei 13.259/2016, Lei 11.196/2005. Agent View of the PolicyLayer registry record for `calcular_ganho_capital_imovel`. HTML page: https://policylayer.com/tools/io-github-lfhillesheim-contai-mcp-server/calcular-ganho-capital-imovel ## Facts - Tool: `calcular_ganho_capital_imovel` - Server: Contaí — Calculadoras Fiscais Brasileiras (`@contai-evoluke/mcp-server`) — https://policylayer.com/tools/io-github-lfhillesheim-contai-mcp-server.md - Install: `npx -y @contai-evoluke/mcp-server` - Homepage: https://github.com/lfhillesheim/calculadora - Risk category: Read (Low risk) - Registry record: grade B, identity unverified - Server rate-limited: no - Parameters: 9 (4 required) - Recommended policy verdict: Allowed ## Parameters | Parameter | Type | Required | Description | | --- | --- | --- | --- | | `dataVenda` | string | yes | Data de venda do imóvel no formato YYYY-MM-DD. Ex: "2026-03-15" | | `currentDate` | string | no | Data de referência YYYY-MM-DD para tabelas fiscais (INSS/IRRF/IOF/etc.). Default: hoje. | | `custosVenda` | array | no | Costs paid by the SELLER on the alienation (corretagem, escritura nova, ITBI complementar, etc.) that reduce the taxable capital gain (RFB GCAP / art. 123 RIR/2 | | `isencaoTipo` | string | no | Isenção aplicável: "nenhuma" \| "unico_imovel" (venda ≤ R$ 440k, único imóvel nos últimos 5 anos) \| "reinvestimento" (aplicar valor em imóvel residencial em 180 | | `dataAquisicao` | string | yes | Data de aquisição do imóvel no formato YYYY-MM-DD. Ex: "2010-03-15" | | `valorVendaCents` | integer | yes | Preço de venda do imóvel em centavos. Ex: R$ 800.000 → 80000000 | | `selicMensalPercent` | number | no | Taxa Selic mensal para calcular juros de atraso (%). Default 1.0% ≈ Selic ~12% a.a. | | `valorAquisicaoCents` | integer | yes | Custo de aquisição em centavos (inclui reformas com NF, ITBI, cartório). Ex: R$ 500.000 → 50000000 | | `aplicarRedutorLei11196` | boolean | no | Aplicar redutor mensal Lei 11.196/05 art. 40 §1º (FR1 + FR2). FR1 = 1/1,0060^N1 (aquisição jan/1996 → nov/2005). FR2 = 1/1,0035^N2 (dez/2005 → alienação). Recom | Parameters from the server's own tool schema. ## Example call (MCP tools/call, JSON-RPC 2.0) ```json { "jsonrpc": "2.0", "id": 1, "method": "tools/call", "params": { "name": "calcular_ganho_capital_imovel", "arguments": { "dataVenda": "", "dataAquisicao": "", "valorVendaCents": 0, "valorAquisicaoCents": 0 } } } ``` ## Why calcular_ganho_capital_imovel is rated Low This tool computes and retrieves tax obligation amounts based on input parameters (property sale price, acquisition date, etc.). It performs read-like operations on tax law and financial data to produce informational output. Although the output relates to financial obligations, the tool itself does not move money, charge accounts, or commit financial transactions—it merely calculates what would be owed. From the tool's own definition: "Tool name and description indicate it 'Calcula' (calculates) the IR tax on real estate capital gains. The description details tax rate bands, exemptions, penalties, and interest calculations, but the tool performs computational analysis of financial data." Risk signals: High parameter count (12 properties) ## Use case AI agents call calcular_ganho_capital_imovel to retrieve information from Contaí — Calculadoras Fiscais Brasileiras without modifying anything. It is typically the context-gathering step in research, monitoring, and reporting workflows, before the agent takes action elsewhere. ## Recommended policy (PolicyLayer) Verdict: **Allowed**. Enforced by the PolicyLayer MCP gateway (https://policylayer.com/mcp-gateway) before a call reaches Contaí — Calculadoras Fiscais Brasileiras: ```json { "version": "1", "default": "deny", "tools": { "calcular_ganho_capital_imovel": {} } } ``` ## Other tools on Contaí — Calculadoras Fiscais Brasileiras (138) - `calcular_mensalidade_planejador` — Financial — https://policylayer.com/tools/io-github-lfhillesheim-contai-mcp-server/calcular-mensalidade-planejador.md - `buscar_lei` — Read — https://policylayer.com/tools/io-github-lfhillesheim-contai-mcp-server/buscar-lei.md - `calcular_13o_salario` — Read — https://policylayer.com/tools/io-github-lfhillesheim-contai-mcp-server/calcular-13o-salario.md - `calcular_acao_trabalhista` — Read — https://policylayer.com/tools/io-github-lfhillesheim-contai-mcp-server/calcular-acao-trabalhista.md - `calcular_adicional_noturno` — Read — https://policylayer.com/tools/io-github-lfhillesheim-contai-mcp-server/calcular-adicional-noturno.md - `calcular_alocador_50_30_20` — Read — https://policylayer.com/tools/io-github-lfhillesheim-contai-mcp-server/calcular-alocador-50-30-20.md - `calcular_aluguel_reajuste` — Read — https://policylayer.com/tools/io-github-lfhillesheim-contai-mcp-server/calcular-aluguel-reajuste.md - `calcular_aluguel_vs_compra_imovel` — Read — https://policylayer.com/tools/io-github-lfhillesheim-contai-mcp-server/calcular-aluguel-vs-compra-imovel.md - `calcular_auditoria_beneficios_trabalhistas` — Read — https://policylayer.com/tools/io-github-lfhillesheim-contai-mcp-server/calcular-auditoria-beneficios-trabalhistas.md - `calcular_auxilio_doenca` — Read — https://policylayer.com/tools/io-github-lfhillesheim-contai-mcp-server/calcular-auxilio-doenca.md - `calcular_aviso_previo` — Read — https://policylayer.com/tools/io-github-lfhillesheim-contai-mcp-server/calcular-aviso-previo.md - `calcular_banco_de_horas` — Read — https://policylayer.com/tools/io-github-lfhillesheim-contai-mcp-server/calcular-banco-de-horas.md - `calcular_bdr_vs_etf_vs_acao_direta` — Read — https://policylayer.com/tools/io-github-lfhillesheim-contai-mcp-server/calcular-bdr-vs-etf-vs-acao-direta.md - `calcular_bola_de_neve_dividas` — Read — https://policylayer.com/tools/io-github-lfhillesheim-contai-mcp-server/calcular-bola-de-neve-dividas.md - `calcular_bolsa_estagio` — Read — https://policylayer.com/tools/io-github-lfhillesheim-contai-mcp-server/calcular-bolsa-estagio.md - `calcular_calculadora_gestacional` — Read — https://policylayer.com/tools/io-github-lfhillesheim-contai-mcp-server/calcular-calculadora-gestacional.md - `calcular_calculadora_milhas_passagem` — Read — https://policylayer.com/tools/io-github-lfhillesheim-contai-mcp-server/calcular-calculadora-milhas-passagem.md - `calcular_calorias_macros` — Read — https://policylayer.com/tools/io-github-lfhillesheim-contai-mcp-server/calcular-calorias-macros.md - `calcular_capital_de_giro_necessario` — Read — https://policylayer.com/tools/io-github-lfhillesheim-contai-mcp-server/calcular-capital-de-giro-necessario.md - `calcular_carne_leao` — Read — https://policylayer.com/tools/io-github-lfhillesheim-contai-mcp-server/calcular-carne-leao.md - `calcular_cartao_credito_cashback_anuidade` — Read — https://policylayer.com/tools/io-github-lfhillesheim-contai-mcp-server/calcular-cartao-credito-cashback-anuidade.md - `calcular_cdb_vs_lci_vs_tesouro_vs_poupanca` — Read — https://policylayer.com/tools/io-github-lfhillesheim-contai-mcp-server/calcular-cdb-vs-lci-vs-tesouro-vs-poupanca.md - `calcular_comparador_regime_tributario` — Read — https://policylayer.com/tools/io-github-lfhillesheim-contai-mcp-server/calcular-comparador-regime-tributario.md - `calcular_consorcio_credito_empresarial` — Read — https://policylayer.com/tools/io-github-lfhillesheim-contai-mcp-server/calcular-consorcio-credito-empresarial.md - `calcular_consorcio_vs_financiamento` — Read — https://policylayer.com/tools/io-github-lfhillesheim-contai-mcp-server/calcular-consorcio-vs-financiamento.md - `calcular_consultoria_pj_saude_financeira` — Read — https://policylayer.com/tools/io-github-lfhillesheim-contai-mcp-server/calcular-consultoria-pj-saude-financeira.md - `calcular_consumo_agua` — Read — https://policylayer.com/tools/io-github-lfhillesheim-contai-mcp-server/calcular-consumo-agua.md - `calcular_conversao_moedas_iof` — Read — https://policylayer.com/tools/io-github-lfhillesheim-contai-mcp-server/calcular-conversao-moedas-iof.md - `calcular_credito_pj_comparador` — Read — https://policylayer.com/tools/io-github-lfhillesheim-contai-mcp-server/calcular-credito-pj-comparador.md - `calcular_custo_efetivo_total` — Read — https://policylayer.com/tools/io-github-lfhillesheim-contai-mcp-server/calcular-custo-efetivo-total.md - …and 108 more: https://policylayer.com/tools/io-github-lfhillesheim-contai-mcp-server.md ## For agents This record is a snapshot. Live verdicts and the full registry: - Check every server in your MCP config at once: `npx -y policylayer stack` - Vet a server before you add it: install the mcp-precheck skill — `npx skills add https://policylayer.com` (skill text: https://policylayer.com/skill.md) - Query the registry over MCP: endpoint `https://api.policylayer.com/mcp` — tools `check_mcp_server`, `check_mcp_stack`, `check_tool`, `search_registry`, `get_change_events` --- Source: the PolicyLayer MCP registry — one continuously verified record per MCP server. Full record: https://policylayer.com/registry?q=io-github-lfhillesheim-contai-mcp-server · API: https://policylayer.com/registry/api · Policy library: https://policylayer.com/policies/io-github-lfhillesheim-contai-mcp-server