{"id":57987,"date":"2025-04-24T12:52:27","date_gmt":"2025-04-24T15:52:27","guid":{"rendered":"https:\/\/tributanaotributa.com.br\/?p=57987"},"modified":"2025-10-31T21:14:58","modified_gmt":"2025-11-01T00:14:58","slug":"itcmd","status":"publish","type":"post","link":"https:\/\/tributanaotributa.com.br\/en\/itcmd\/","title":{"rendered":"ITCMD"},"content":{"rendered":"
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Aspectos gerais<\/b><\/h4>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t
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O ITCMD, de compet\u00eancia estadual, incide sobre a transmiss\u00e3o de bens (m\u00f3veis ou im\u00f3veis) e direitos por (i) heran\u00e7a ou (ii) doa\u00e7\u00e3o. Sua base de c\u00e1lculo \u00e9 o valor venal do bem ou direito transmitido (CTN, art. 38), assim entendido o seu valor de mercado (STJ, AgInt no RMS 70.528, de 2023; AgInt no AREsp 1.176.337, de 2020). O contribuinte \u00e9 o recebedor do bem ou direito (herdeiro ou donat\u00e1rio). As al\u00edquotas do imposto devem ser progressivas, limitadas a 8%.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t

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Progressividade<\/b><\/h5>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t
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Embora a Constitui\u00e7\u00e3o n\u00e3o exigisse a progressividade para o ITCMD, algumas legisla\u00e7\u00f5es estaduais a institu\u00edram, o que foi questionado pelos contribuintes. O STF reconheceu a constitucionalidade dessas leis (Tema STF 21) e, posteriormente, a Reforma Tribut\u00e1ria introduziu tal exig\u00eancia na CF\/88 (art. 155, \u00a7 1\u00ba, VI). Desde ent\u00e3o, os Estados que ainda n\u00e3o alteraram a sua legisla\u00e7\u00e3o v\u00eam sendo questionados pelos contribuintes por exigir o imposto com base em al\u00edquota \u00fanica.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t

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Doa\u00e7\u00f5es e heran\u00e7as recebidas no exterior<\/strong><\/h4>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t
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Em 2021, o STF decidiu que, diante da aus\u00eancia de lei complementar, os Estados n\u00e3o possuem compet\u00eancia legislativa concorrente para cobrar o ITCMD nas hip\u00f3teses de doa\u00e7\u00f5es e heran\u00e7as institu\u00eddas no exterior e transmitidas a herdeiro ou donat\u00e1rio localizado no Brasil (Tema STF 825). Os efeitos da decis\u00e3o do STF foram modulados e, como regra, passam a valer a partir da publica\u00e7\u00e3o do ac\u00f3rd\u00e3o (RE 851.108, de 2021).<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t

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VGBL e PGBL<\/strong><\/h4>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t
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Alguns Estados exigiam ITCMD sobre os pagamentos de VGBL e de PGBL aos benefici\u00e1rios, devido \u00e0 morte do titular, sob a alega\u00e7\u00e3o de haver transfer\u00eancia patrimonial. Os contribuintes questionavam a exig\u00eancia, alegando que o VGBL teria natureza de seguro (art. 794, C\u00f3digo Civil) e o PGBL, embora aplica\u00e7\u00e3o financeira, seria impenhor\u00e1vel por ter natureza alimentar. No final do ano passado, o STF decidiu pela inconstitucionalidade da incid\u00eancia do imposto nessas hip\u00f3teses, pondo fim \u00e0 quest\u00e3o (Tema STF 1.214). <\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t

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Doa\u00e7\u00f5es ocultas<\/strong><\/h4>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t
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No entender da Sefaz\/SP, h\u00e1 doa\u00e7\u00e3o tribut\u00e1vel pelo ITCMD sobre a diferen\u00e7a apurada em rela\u00e7\u00e3o ao valor de mercado: (a) na confer\u00eancia de im\u00f3vel em aumento de capital social realizado a valor de declara\u00e7\u00e3o de IRPF (RC 22.028\/20); (b) na permuta sem torna de im\u00f3veis de valores distintos (RC 21.030\/19). Assuntos pol\u00eamicos.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"

controversies and verification<\/p>","protected":false},"author":2,"featured_media":57991,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[332],"tags":[],"class_list":["post-57987","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tributaounaotributa"],"yoast_head":"\nITCMD: principais pontos sobre heran\u00e7as, doa\u00e7\u00f5es e regras fiscais<\/title>\n<meta name=\"description\" content=\"Entenda o ITCMD, incluindo incid\u00eancia em heran\u00e7as, doa\u00e7\u00f5es, VGBL\/PGBL e progressividade das al\u00edquotas nos Estados.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/tributanaotributa.com.br\/en\/itcmd\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta 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