{"id":3154,"date":"2025-02-12T17:52:08","date_gmt":"2025-02-12T19:52:08","guid":{"rendered":"https:\/\/vvfconsultores.com.br\/blog\/?p=3154"},"modified":"2025-09-08T23:32:11","modified_gmt":"2025-09-09T02:32:11","slug":"stf-deve-afastar-itcmd-sobre-pgbl-e-vgbl","status":"publish","type":"post","link":"https:\/\/vvfconsultores.com.br\/blog\/stf-deve-afastar-itcmd-sobre-pgbl-e-vgbl\/","title":{"rendered":"STF DEVE AFASTAR ITCMD SOBRE PGBL E VGBL"},"content":{"rendered":"<p><span data-contrast=\"auto\">O STF decidiu que n\u00e3o incide o Imposto sobre a Transmiss\u00e3o, <\/span><i><span data-contrast=\"auto\">Causa Mortis<\/span><\/i><span data-contrast=\"auto\"> e Doa\u00e7\u00e3o nos planos de previd\u00eancia Vida Gerador de Benef\u00edcio Livre (VGBL) e Plano Gerador de Benef\u00edcio Livre (PGBL). A decis\u00e3o foi tomada no \u00e2mbito do Recurso Extraordin\u00e1rio n.\u00ba 1.363.013 (Tema 1.214), e \u00e9 vinculante para todo o Poder Judici\u00e1rio.<\/span><span data-ccp-props=\"{&quot;335551550&quot;:6,&quot;335551620&quot;:6}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">O ITCMD \u00e9 cobrado nos casos de doa\u00e7\u00e3o ou heran\u00e7a, e incide sobre os bens e direitos objeto da doa\u00e7\u00e3o ou transmitidos em raz\u00e3o da morte do titular. Para o STF, os planos de previd\u00eancia n\u00e3o podem ser considerados heran\u00e7a, j\u00e1 que o benefici\u00e1rio n\u00e3o necessariamente \u00e9 um dos herdeiros da pessoa falecida.<\/span><span data-ccp-props=\"{&quot;335551550&quot;:6,&quot;335551620&quot;:6}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">O caso est\u00e1 sendo julgado no plen\u00e1rio virtual do STF, com previs\u00e3o de finaliza\u00e7\u00e3o at\u00e9 13\/12\/2025. At\u00e9 l\u00e1, pode ser feito pedido de destaque para reiniciar a vota\u00e7\u00e3o no plen\u00e1rio presencial. No entanto, j\u00e1 h\u00e1 maioria de oito votos contra a cobran\u00e7a do ITCMD.<\/span><span data-ccp-props=\"{&quot;335551550&quot;:6,&quot;335551620&quot;:6}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">No Congresso Nacional, a C\u00e2mara dos Deputados concluiu a vota\u00e7\u00e3o do Projeto de Lei n.\u00ba 108\/2024, um dos projetos de lei de regulamenta\u00e7\u00e3o da reforma tribut\u00e1ria de 2023. O texto tamb\u00e9m afasta a incid\u00eancia do ITCMD sobre os valores de VGBL e PGBL. O projeto ainda precisa ser aprovado pelo Senado para come\u00e7ar a valer. Dessa forma a expectativa \u00e9 que a legisla\u00e7\u00e3o siga o atual entendimento do STF na mat\u00e9ria.<\/span><span data-ccp-props=\"{&quot;335551550&quot;:6,&quot;335551620&quot;:6}\">\u00a0<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>O STF decidiu que n\u00e3o incide o Imposto sobre a Transmiss\u00e3o, Causa Mortis e Doa\u00e7\u00e3o nos planos de previd\u00eancia Vida Gerador de Benef\u00edcio Livre (VGBL) e Plano Gerador de Benef\u00edcio Livre (PGBL). A decis\u00e3o foi tomada no \u00e2mbito do Recurso Extraordin\u00e1rio n.\u00ba 1.363.013 (Tema 1.214), e \u00e9 vinculante para todo o Poder Judici\u00e1rio.\u00a0 O ITCMD [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":3387,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[76],"tags":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v16.6.1 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\r\n<title>STF DEVE AFASTAR ITCMD SOBRE PGBL E VGBL - VVF Consultores Tribut\u00e1rios | Blog<\/title>\r\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\r\n<link rel=\"canonical\" href=\"https:\/\/vvfconsultores.com.br\/blog\/stf-deve-afastar-itcmd-sobre-pgbl-e-vgbl\/\" \/>\r\n<meta property=\"og:locale\" content=\"pt_BR\" \/>\r\n<meta property=\"og:type\" content=\"article\" \/>\r\n<meta property=\"og:title\" content=\"STF DEVE AFASTAR ITCMD SOBRE PGBL E VGBL - VVF Consultores Tribut\u00e1rios | Blog\" \/>\r\n<meta property=\"og:description\" content=\"O STF decidiu que n\u00e3o incide o Imposto sobre a Transmiss\u00e3o, Causa Mortis e Doa\u00e7\u00e3o nos planos de previd\u00eancia Vida Gerador de Benef\u00edcio Livre (VGBL) e Plano Gerador de Benef\u00edcio Livre (PGBL). 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