{"id":2247,"date":"2022-03-31T15:00:12","date_gmt":"2022-03-31T18:00:12","guid":{"rendered":"https:\/\/vvfconsultores.com.br\/blog\/?p=2247"},"modified":"2022-03-31T15:00:12","modified_gmt":"2022-03-31T18:00:12","slug":"tjsp-nao-incide-itbi-na-cessao-de-direito-aquisitivo-de-imovel","status":"publish","type":"post","link":"https:\/\/vvfconsultores.com.br\/blog\/tjsp-nao-incide-itbi-na-cessao-de-direito-aquisitivo-de-imovel\/","title":{"rendered":"TJSP: N\u00c3O INCIDE ITBI NA CESS\u00c3O DE DIREITO AQUISITIVO DE IM\u00d3VEL"},"content":{"rendered":"<p><span data-contrast=\"none\">Em decis\u00e3o contr\u00e1ria ao munic\u00edpio de S\u00e3o Paulo, o Tribunal de Justi\u00e7a de S\u00e3o Paulo entendeu que n\u00e3o h\u00e1 incid\u00eancia do Imposto sobre Transmiss\u00e3o de Bens Im\u00f3veis, o ITBI, na cess\u00e3o de direito aquisitivo de im\u00f3vel. O Tribunal abordou o tema durante o julgamento do Agravo de Instrumento 2253930-80.2021.8.26.0000, no in\u00edcio do m\u00eas de mar\u00e7o.<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:160,&quot;335559740&quot;:240}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"none\">O debate entre contribuinte e o fisco paulistano tem como plano de fundo a contradi\u00e7\u00e3o entre C\u00f3digo Tribut\u00e1rio Nacional (CTN) e o posicionamento do Supremo Tribunal Federal <a href=\"https:\/\/jurisprudencia.stf.jus.br\/\">(STF)<\/a>.<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:160,&quot;335559740&quot;:240}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"none\">Embora o CTN preveja que a cess\u00e3o de direitos relativos \u00e0s transmiss\u00f5es de bens im\u00f3veis seja uma das hip\u00f3teses de incid\u00eancia do ITBI, o STF afirmou, no julgamento do Tema 1124 da Repercuss\u00e3o Geral, que o fato gerador do tributo ocorre apenas com a transfer\u00eancia efetiva da propriedade imobili\u00e1ria, ou seja, apenas no momento do registro em cart\u00f3rio.<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:160,&quot;335559740&quot;:240}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"none\">Assim, o TJSP terminou por reproduzir o entendimento da Corte Suprema, afastando a cobran\u00e7a de ITBI nos contratos de cess\u00e3o de direitos.<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:160,&quot;335559740&quot;:240}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"none\">Vale pontuar que mesmo ap\u00f3s as decis\u00f5es do TJSP e do entendimento do STF, muitos munic\u00edpios ainda exigem o recolhimento do imposto antes da efetiva transfer\u00eancia da propriedade do im\u00f3vel.<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:160,&quot;335559740&quot;:240}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"none\">Dessa forma, se voc\u00ea tem interesse em adquirir os direitos de transmiss\u00e3o de um im\u00f3vel, contate a VVF e conte com nossa expertise para lhe auxiliar!<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:160,&quot;335559740&quot;:240}\">\u00a0<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Em decis\u00e3o contr\u00e1ria ao munic\u00edpio de S\u00e3o Paulo, o Tribunal de Justi\u00e7a de S\u00e3o Paulo entendeu que n\u00e3o h\u00e1 incid\u00eancia do Imposto sobre Transmiss\u00e3o de Bens Im\u00f3veis, o ITBI, na cess\u00e3o de direito aquisitivo de im\u00f3vel. O Tribunal abordou o tema durante o julgamento do Agravo de Instrumento 2253930-80.2021.8.26.0000, no in\u00edcio do m\u00eas de mar\u00e7o.\u00a0 [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":2248,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[4],"tags":[73,70,72,74,55],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v16.6.1 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\r\n<title>TJSP: N\u00c3O INCIDE ITBI NA CESS\u00c3O DE DIREITO AQUISITIVO DE IM\u00d3VEL - VVF Consultores Tribut\u00e1rios | Blog<\/title>\r\n<meta name=\"description\" content=\"o Tribunal de Justi\u00e7a de SP entendeu que n\u00e3o h\u00e1 incid\u00eancia do Imposto sobre o ITBI, na cess\u00e3o de direito aquisitivo de im\u00f3vel. 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