{"id":58459,"date":"2025-05-29T09:38:27","date_gmt":"2025-05-29T12:38:27","guid":{"rendered":"https:\/\/tributanaotributa.com.br\/?p=58459"},"modified":"2025-10-25T14:01:08","modified_gmt":"2025-10-25T17:01:08","slug":"itbi-e-suas-controversias","status":"publish","type":"post","link":"https:\/\/tributanaotributa.com.br\/en\/itbi-e-suas-controversias\/","title":{"rendered":"ITBI and its controversies"},"content":{"rendered":"
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Fato gerador<\/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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O ITBI, de compet\u00eancia municipal, incide sobre a transmiss\u00e3o “intervivos”, por ato oneroso, de bens im\u00f3veis, por natureza ou acess\u00e3o f\u00edsica, e de direitos reais sobre im\u00f3veis, exceto os de garantia, bem como cess\u00e3o de direitos a sua aquisi\u00e7\u00e3o. Se o ato de transfer\u00eancia for “causa mortis” ou for gratuito, a incid\u00eancia passar\u00e1 a ser do ITCMD, de compet\u00eancia estadual. O contribuinte do imposto pode ser qualquer das partes na opera\u00e7\u00e3o tributada, conforme a lei municipal determine.<\/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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Imunidade<\/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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O art. 156, \u00a72\u00ba, I, da CF\/88 afasta a incid\u00eancia do ITBI nas transmiss\u00f5es imobili\u00e1rias (i) para sua incorpora\u00e7\u00e3o em integraliza\u00e7\u00f5es de capital; e (ii) decorrentes de fus\u00e3o, incorpora\u00e7\u00e3o, cis\u00e3o ou extin\u00e7\u00e3o, salvo se o contribuinte atuar no mercado imobili\u00e1rio, ou se esta for a sua atividade preponderante. Os crit\u00e9rios constam do art. 37, \u00a71\u00ba do CTN. Registre-se que tanto o STF quanto o STJ t\u00eam entendimentos restritivos quanto ao alcance da imunidade.<\/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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Compromisso de compra e venda<\/strong><\/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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AO imposto somente \u00e9 devido quando se transfere o dom\u00ednio, o que depende da transcri\u00e7\u00e3o do t\u00edtulo de transfer\u00eancia no registro de im\u00f3veis. O compromisso de compra e venda e a promessa de cess\u00e3o de direitos aquisitivos s\u00e3o contratos preliminares que n\u00e3o constituem meios id\u00f4neos \u00e0 transmiss\u00e3o, afastando a exig\u00eancia do ITBI. Entretanto, o STF ir\u00e1 examinar se no caso da cess\u00e3o de direitos aquisitivos de direitos reais o registro \u00e9 necess\u00e1rio.<\/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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Base de c\u00e1lculo<\/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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\u00c9 o valor venal, assim entendido o “valor do im\u00f3vel transmitido em condi\u00e7\u00f5es normais de mercado, n\u00e3o estando vinculado \u00e0 base de c\u00e1lculo do IPTU, que nem sequer pode ser utilizada como piso de tributa\u00e7\u00e3o”, nem a valor de refer\u00eancia unilateralmente fixado pelo Munic\u00edpio. Como base de c\u00e1lculo, vale o valor da transa\u00e7\u00e3o, o qual somente poder\u00e1 ser desconsiderado, mediante a regular instaura\u00e7\u00e3o de processo administrativo pr\u00f3prio, em caso de diverg\u00eancia do valor venal (Tema STJ 1.113).<\/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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Al\u00edquota<\/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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A al\u00edquota do ITBI n\u00e3o pode ser progressiva em raz\u00e3o do valor venal (S\u00famula STF 656).<\/p>

\u00a0<\/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":"

case law<\/p>","protected":false},"author":2,"featured_media":58457,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[332],"tags":[],"class_list":["post-58459","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tributaounaotributa"],"yoast_head":"\nITBI e suas controv\u00e9rsias - Tributa N\u00e3o Tributa<\/title>\n<meta name=\"description\" content=\"ITBI e suas controv\u00e9rsias: descubra quando o imposto incide, base de c\u00e1lculo, al\u00edquotas e imunidade municipal.\" \/>\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\/itbi-e-suas-controversias\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"ITBI e suas controv\u00e9rsias - 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