O que é SAF e por que os clubes de futebol estão adotando?

Saiba o que é e como funciona a nova modalidade de gestão dos clubes de futebol no Brasil.

Afinal, o que significa SAF?

[{"selector":"#anim-90c1395a-da0d-4be3-b42f-4692ac7893f3","keyframes":{"opacity":[0,1]},"delay":0,"duration":600,"easing":"cubic-bezier(0.2, 0.6, 0.0, 1)","fill":"both"}] [{"selector":"#anim-1429dbd3-0a6f-4179-8e6b-415114e38d69","keyframes":{"transform":["translate3d(-118.39464%, 0px, 0)","translate3d(0px, 0px, 0)"]},"delay":0,"duration":600,"easing":"cubic-bezier(0.2, 0.6, 0.0, 1)","fill":"both"}] [{"selector":"#anim-3c73e12a-ad88-4a97-8e2e-da6999ea39e3","keyframes":{"opacity":[0,1]},"delay":0,"duration":600,"easing":"cubic-bezier(0.2, 0.6, 0.0, 1)","fill":"both"}] [{"selector":"#anim-59359160-1427-44b6-a1a2-50abd85fa6e9","keyframes":{"transform":["translate3d(-119.52862%, 0px, 0)","translate3d(0px, 0px, 0)"]},"delay":0,"duration":600,"easing":"cubic-bezier(0.2, 0.6, 0.0, 1)","fill":"both"}] [{"selector":"#anim-49b42f35-3dea-472e-b182-52c73f4592cf","keyframes":{"opacity":[0,1]},"delay":0,"duration":600,"easing":"cubic-bezier(0.2, 0.6, 0.0, 1)","fill":"both"}] [{"selector":"#anim-3c7096eb-c95b-401a-9bfb-ea15d0ec534e","keyframes":{"transform":["translate3d(192.18751%, 0px, 0)","translate3d(0px, 0px, 0)"]},"delay":0,"duration":600,"easing":"cubic-bezier(0.2, 0.6, 0.0, 1)","fill":"both"}] [{"selector":"#anim-ba894234-f6a2-4740-bfbb-1f54c10c06ba","keyframes":{"opacity":[0,1]},"delay":0,"duration":600,"easing":"cubic-bezier(0.4, 0.4, 0.0, 1)","fill":"both"}] SAF é a sigla para Sociedade Anônima de Futebol, que foi criada a partir da Lei 14.193/2021 e permitiu que clubes de futebol pudessem ser transformados em empresas.

Como funciona uma SAF?

[{"selector":"#anim-3c5116e4-c9f1-44b7-8832-4215e06028a6","keyframes":{"opacity":[0,1]},"delay":0,"duration":600,"easing":"cubic-bezier(0.2, 0.6, 0.0, 1)","fill":"both"}] [{"selector":"#anim-78b5f8aa-1493-4cfe-a311-b42b1b474e69","keyframes":{"transform":["translate3d(-116.49831%, 0px, 0)","translate3d(0px, 0px, 0)"]},"delay":0,"duration":600,"easing":"cubic-bezier(0.2, 0.6, 0.0, 1)","fill":"both"}] [{"selector":"#anim-4f7573ec-8814-4bf0-b690-0ed9da0139ba","keyframes":{"opacity":[0,1]},"delay":0,"duration":600,"easing":"cubic-bezier(0.2, 0.6, 0.0, 1)","fill":"both"}] [{"selector":"#anim-64cccd90-f063-4d6f-b640-ec2c4ca0bafa","keyframes":{"transform":["translate3d(-116.05352%, 0px, 0)","translate3d(0px, 0px, 0)"]},"delay":0,"duration":600,"easing":"cubic-bezier(0.2, 0.6, 0.0, 1)","fill":"both"}] [{"selector":"#anim-d6d63632-2e42-42b5-94a2-3168a1fb599c","keyframes":{"opacity":[0,1]},"delay":0,"duration":600,"easing":"cubic-bezier(0.2, 0.6, 0.0, 1)","fill":"both"}] [{"selector":"#anim-795229cd-2a45-47f5-a9d2-7e5339cdc71b","keyframes":{"transform":["translate3d(175.00003%, 0px, 0)","translate3d(0px, 0px, 0)"]},"delay":0,"duration":600,"easing":"cubic-bezier(0.2, 0.6, 0.0, 1)","fill":"both"}] [{"selector":"#anim-b353e183-eb4b-4453-a769-51247fffc05c","keyframes":{"opacity":[0,1]},"delay":0,"duration":600,"easing":"cubic-bezier(0.4, 0.4, 0.0, 1)","fill":"both"}] As SAFs estabelecem uma mudança na estrutura e gestão dos clubes, passando de associação civil sem fins lucrativos para empresarial . Gerando alterações na forma de tributação.

Regime tributário da SAF

[{"selector":"#anim-6577719a-bc7d-4943-9cec-310e558759ae","keyframes":{"opacity":[0,1]},"delay":0,"duration":600,"easing":"cubic-bezier(0.2, 0.6, 0.0, 1)","fill":"both"}] [{"selector":"#anim-448f95d9-bcce-4254-8f8f-e80b7a674959","keyframes":{"transform":["translate3d(-122.58064%, 0px, 0)","translate3d(0px, 0px, 0)"]},"delay":0,"duration":600,"easing":"cubic-bezier(0.2, 0.6, 0.0, 1)","fill":"both"}] [{"selector":"#anim-70feeb1c-dc4c-4c6e-a20c-6c2ee8a0a2ff","keyframes":{"opacity":[0,1]},"delay":0,"duration":600,"easing":"cubic-bezier(0.2, 0.6, 0.0, 1)","fill":"both"}] [{"selector":"#anim-e1adbfca-da66-4d9f-a744-da8c5061a142","keyframes":{"transform":["translate3d(-123.07693%, 0px, 0)","translate3d(0px, 0px, 0)"]},"delay":0,"duration":600,"easing":"cubic-bezier(0.2, 0.6, 0.0, 1)","fill":"both"}] [{"selector":"#anim-19bdb81a-f6d0-4c35-a6c2-b4097262dc29","keyframes":{"opacity":[0,1]},"delay":0,"duration":600,"easing":"cubic-bezier(0.4, 0.4, 0.0, 1)","fill":"both"}] [{"selector":"#anim-335128f4-41c0-4f5e-8ffa-5abe6925e08f","keyframes":{"opacity":[0,1]},"delay":0,"duration":600,"easing":"cubic-bezier(0.2, 0.6, 0.0, 1)","fill":"both"}] [{"selector":"#anim-0066cbee-6217-4350-a65b-219a87d3f96a","keyframes":{"transform":["translate3d(195.31253%, 0px, 0)","translate3d(0px, 0px, 0)"]},"delay":0,"duration":600,"easing":"cubic-bezier(0.2, 0.6, 0.0, 1)","fill":"both"}] A SAFs estão dentro de um regime especial, no qual pagam menos impostos do que uma empresa convencional , pagando um tributo unificado (exceto em transferências de atletas).

Quais clubes brasileiros são SAF?

[{"selector":"#anim-2e6de495-7723-4eff-a68a-976d5a9e7cbf","keyframes":{"opacity":[0,1]},"delay":0,"duration":500,"easing":"cubic-bezier(0.2, 0.6, 0.0, 1)","fill":"both"}] [{"selector":"#anim-a2c85bbb-296a-4979-9997-5a4ad95d5e63","keyframes":{"transform":["translate3d(0px, -235.97886%, 0)","translate3d(0px, 0px, 0)"]},"delay":0,"duration":500,"easing":"cubic-bezier(0.2, 0.6, 0.0, 1)","fill":"both"}] [{"selector":"#anim-7fcc94de-bf11-4ec1-b427-8e0bb08b0be1","keyframes":{"opacity":[0,1]},"delay":200,"duration":600,"easing":"cubic-bezier(0.4, 0.4, 0.0, 1)","fill":"both"}] [{"selector":"#anim-89e9641b-5919-4b09-8672-578da2ed156a","keyframes":{"opacity":[0,1]},"delay":210,"duration":600,"easing":"cubic-bezier(0.4, 0.4, 0.0, 1)","fill":"both"}] [{"selector":"#anim-164775e3-ce82-4276-8770-a0743ab268f4","keyframes":{"opacity":[0,1]},"delay":220,"duration":600,"easing":"cubic-bezier(0.4, 0.4, 0.0, 1)","fill":"both"}] [{"selector":"#anim-c48aea4c-f063-45e1-a0c9-f0056eab64c4","keyframes":{"opacity":[0,1]},"delay":230,"duration":600,"easing":"cubic-bezier(0.4, 0.4, 0.0, 1)","fill":"both"}] [{"selector":"#anim-0822cd17-dd49-4ac4-8522-978d906ec1fc","keyframes":{"opacity":[0,1]},"delay":240,"duration":600,"easing":"cubic-bezier(0.4, 0.4, 0.0, 1)","fill":"both"}] [{"selector":"#anim-39a1add8-0df0-4090-96b4-65dc12ab2cb0","keyframes":{"opacity":[0,1]},"delay":250,"duration":600,"easing":"cubic-bezier(0.4, 0.4, 0.0, 1)","fill":"both"}] [{"selector":"#anim-fab322ad-a797-4ade-9ee5-0d7be01c109f","keyframes":{"opacity":[0,1]},"delay":200,"duration":600,"easing":"cubic-bezier(0.4, 0.4, 0.0, 1)","fill":"both"}] [{"selector":"#anim-b36aa1a1-76a4-4677-8cd8-17a7acaad8cc","keyframes":{"opacity":[0,1]},"delay":210,"duration":600,"easing":"cubic-bezier(0.4, 0.4, 0.0, 1)","fill":"both"}] [{"selector":"#anim-290c503a-49ce-4b35-a9d2-b0473485b8b8","keyframes":{"opacity":[0,1]},"delay":220,"duration":600,"easing":"cubic-bezier(0.4, 0.4, 0.0, 1)","fill":"both"}] [{"selector":"#anim-ecc6a226-0015-4057-b8b1-17244450a90f","keyframes":{"opacity":[0,1]},"delay":230,"duration":600,"easing":"cubic-bezier(0.4, 0.4, 0.0, 1)","fill":"both"}] [{"selector":"#anim-ae3750a8-b998-4fd0-acc7-0c9a6ed8da2f","keyframes":{"opacity":[0,1]},"delay":240,"duration":600,"easing":"cubic-bezier(0.4, 0.4, 0.0, 1)","fill":"both"}] [{"selector":"#anim-e7b2bc34-21b1-464d-94eb-4adbea6f866c","keyframes":{"opacity":[0,1]},"delay":250,"duration":600,"easing":"cubic-bezier(0.4, 0.4, 0.0, 1)","fill":"both"}] [{"selector":"#anim-ea088d1f-7688-451b-a08c-b8b7ade42b59","keyframes":{"opacity":[0,1]},"delay":0,"duration":500,"easing":"cubic-bezier(0.2, 0.6, 0.0, 1)","fill":"both"}] [{"selector":"#anim-313d0360-a357-43f8-a1a0-1a882e648a5b","keyframes":{"transform":["translate3d(0px, -311.8662%, 0)","translate3d(0px, 0px, 0)"]},"delay":0,"duration":500,"easing":"cubic-bezier(0.2, 0.6, 0.0, 1)","fill":"both"}] [{"selector":"#anim-8c20e8b9-17e2-4087-b523-7f805da50c98","keyframes":{"opacity":[0,1]},"delay":0,"duration":600,"easing":"cubic-bezier(0.2, 0.6, 0.0, 1)","fill":"both"}] [{"selector":"#anim-69192b23-fa88-40ab-8071-512093f00e20","keyframes":{"transform":["translate3d(0px, -190.812%, 0)","translate3d(0px, 0px, 0)"]},"delay":0,"duration":600,"easing":"cubic-bezier(0.2, 0.6, 0.0, 1)","fill":"both"}] [{"selector":"#anim-1646c991-6313-497e-9524-32ecc675091a","keyframes":{"opacity":[0,1]},"delay":260,"duration":600,"easing":"cubic-bezier(0.4, 0.4, 0.0, 1)","fill":"both"}] [{"selector":"#anim-aa20659a-2fdb-4144-9842-131ceaf9a676","keyframes":{"opacity":[0,1]},"delay":260,"duration":600,"easing":"cubic-bezier(0.4, 0.4, 0.0, 1)","fill":"both"}] América Mineiro Bahia Botafogo Coritiba Cruzeiro Cuiabá No Brasil, diversos clubes já adotaram o sistema de administração como SAF. Alguns deles: Vasco da Gama

SAF e a Reforma Tributária: como fica?

[{"selector":"#anim-92382a93-f7b5-4995-bfba-7b28d8122069","keyframes":{"opacity":[0,1]},"delay":0,"duration":600,"easing":"cubic-bezier(0.4, 0.4, 0.0, 1)","fill":"both"}] [{"selector":"#anim-c1155898-edda-440d-863a-8d2a99dfa544","keyframes":{"opacity":[0,1]},"delay":0,"duration":600,"easing":"cubic-bezier(0.2, 0.6, 0.0, 1)","fill":"both"}] [{"selector":"#anim-d8c6568e-0ed2-446a-a32f-b00a7723351a","keyframes":{"transform":["translate3d(-118.67705%, 0px, 0)","translate3d(0px, 0px, 0)"]},"delay":0,"duration":600,"easing":"cubic-bezier(0.2, 0.6, 0.0, 1)","fill":"both"}] [{"selector":"#anim-d01da84a-fb32-4d3c-9ac9-542710a355f4","keyframes":{"opacity":[0,1]},"delay":0,"duration":600,"easing":"cubic-bezier(0.2, 0.6, 0.0, 1)","fill":"both"}] [{"selector":"#anim-3c58a32f-42bc-4677-b1a8-95e1e13e752a","keyframes":{"transform":["translate3d(-116.38226%, 0px, 0)","translate3d(0px, 0px, 0)"]},"delay":0,"duration":600,"easing":"cubic-bezier(0.2, 0.6, 0.0, 1)","fill":"both"}] [{"selector":"#anim-c288def9-d909-4c4e-9f6d-21f61c94babc","keyframes":{"opacity":[0,1]},"delay":0,"duration":600,"easing":"cubic-bezier(0.2, 0.6, 0.0, 1)","fill":"both"}] [{"selector":"#anim-4d575796-4c64-47ce-91fc-9ebd19e204d8","keyframes":{"transform":["translate3d(160.93751%, 0px, 0)","translate3d(0px, 0px, 0)"]},"delay":0,"duration":600,"easing":"cubic-bezier(0.2, 0.6, 0.0, 1)","fill":"both"}] O texto aprovado estabelece uma taxa diferenciada (ainda não definida) no pagamento do Imposto sobre Valor Agregado para os times de futebol que aderiram à SAF.

Quer saber mais sobre algum tema no âmbito tributário?

[{"selector":"#anim-7af3e8ee-33dc-4266-81c2-ca10b32d0c41","keyframes":{"opacity":[0,1]},"delay":0,"duration":600,"easing":"cubic-bezier(0.2, 0.6, 0.0, 1)","fill":"both"}] [{"selector":"#anim-f229a303-ba48-41f3-92bb-e1edcc6a3862","keyframes":{"transform":["translate3d(-223.07696%, 0px, 0)","translate3d(0px, 0px, 0)"]},"delay":0,"duration":600,"easing":"cubic-bezier(0.2, 0.6, 0.0, 1)","fill":"both"}] [{"selector":"#anim-43ed63f9-f250-4ef9-8099-2c5632498ee6","keyframes":{"opacity":[0,1]},"delay":0,"duration":600,"easing":"cubic-bezier(0.2, 0.6, 0.0, 1)","fill":"both"}] [{"selector":"#anim-0a4f7c14-75c1-4174-a245-a9ee5918a13d","keyframes":{"transform":["translate3d(0px, -140.45268%, 0)","translate3d(0px, 0px, 0)"]},"delay":0,"duration":600,"easing":"cubic-bezier(0.2, 0.6, 0.0, 1)","fill":"both"}] [{"selector":"#anim-1162b9ed-ee38-4e78-b806-27a9b81221b3","keyframes":{"opacity":[0,1]},"delay":0,"duration":600,"easing":"cubic-bezier(0.2, 0.6, 0.0, 1)","fill":"both"}] [{"selector":"#anim-9e4ad29c-253d-4fc7-bd76-261d4f980806","keyframes":{"transform":["translate3d(0px, -744.27624%, 0)","translate3d(0px, 0px, 0)"]},"delay":0,"duration":600,"easing":"cubic-bezier(0.2, 0.6, 0.0, 1)","fill":"both"}] [{"selector":"#anim-a7df8238-a7c0-4d62-a284-03c9e71e89b5","keyframes":{"opacity":[0,1]},"delay":0,"duration":600,"easing":"cubic-bezier(0.2, 0.6, 0.0, 1)","fill":"both"}] [{"selector":"#anim-8797a954-73f0-4fd9-992b-31b810908244","keyframes":{"transform":["translate3d(0px, 378.27180%, 0)","translate3d(0px, 0px, 0)"]},"delay":0,"duration":600,"easing":"cubic-bezier(0.2, 0.6, 0.0, 1)","fill":"both"}]