Based on Anthony Accioly’s answer I’ve come up with a solution.
Annotation:
@Retention(RetentionPolicy.RUNTIME)
public @interface NoTransactional {
}
Declaration class of pointcuts:
@Aspect
public class AspectTransactionConfig {
    @Pointcut("execution(* br.com.infraestrutura.domain.BaseBusiness+.*(..))")
    public void baseBusinessPointcut() {}
    @Pointcut("@annotation(br.com.webfarma.sis.application.NoTransactional)")
    public void nonTransactionalMethod() {}
    @Pointcut("@within(br.com.webfarma.sis.application.NoTransactional)")
    public void nonTransactionalClass() {}
    @Pointcut("execution(* br.com.infraestrutura.domain.BaseDao+.*(..))")
    public void baseDaoPointcut() {}
    @Pointcut("baseBusinessPointcut() && !(nonTransactionalMethod() || nonTransactionalClass())")
    public void trasactionalBaseBusinessMethod() {}
}
XML of configuration:
  <aop:config>
        <aop:advisor advice-ref="permissaoMetodoAdvice"      pointcut="br.com.webfarma.sis.application.AspectTransactionConfig.baseDaoPointcut()"                order="1" />
        <aop:advisor advice-ref="notificacaoEntidadeAdvice"  pointcut="br.com.webfarma.sis.application.AspectTransactionConfig.baseDaoPointcut()"                order="2" />
        <aop:advisor advice-ref="transactionDaoAdvice"       pointcut="br.com.webfarma.sis.application.AspectTransactionConfig.baseDaoPointcut()"      order="3" />
        <aop:advisor advice-ref="queryFilterManagerAdvice"   pointcut="br.com.webfarma.sis.application.AspectTransactionConfig.baseDaoPointcut()"                order="4" />
        <aop:advisor advice-ref="permissaoMetodoAdvice"      pointcut="br.com.webfarma.sis.application.AspectTransactionConfig.baseBusinessPointcut()"           order="1" />
        <aop:advisor advice-ref="transactionBusinessAdvice"  pointcut="br.com.webfarma.sis.application.AspectTransactionConfig.trasactionalBaseBusinessMethod()" order="2" />
    </aop:config>
							
							
						 
I’m trying this solution because the system has an old architecture where it defines that all classes that implement Basedao or Basebusiness are transactional, however there are some exceptions emerging where I would note the class as Notransactional is transactional methods with Transactional.
– Henrique Luiz