{"id":3308,"date":"2025-08-11T10:32:09","date_gmt":"2025-08-11T13:32:09","guid":{"rendered":"https:\/\/vvfconsultores.com.br\/blog\/?p=3308"},"modified":"2025-08-11T16:41:04","modified_gmt":"2025-08-11T19:41:04","slug":"tjmt-decide-que-nao-incide-itbi-na-transferencia-de-bens-para-holding-familiar","status":"publish","type":"post","link":"https:\/\/vvfconsultores.com.br\/blog\/tjmt-decide-que-nao-incide-itbi-na-transferencia-de-bens-para-holding-familiar\/","title":{"rendered":"TJMT DECIDE QUE N\u00c3O INCIDE ITBI NA TRANSFER\u00caNCIA DE BENS PARA HOLDING FAMILIAR"},"content":{"rendered":"<p><span data-contrast=\"auto\">Em recente e in\u00e9dita decis\u00e3o, o Tribunal de Justi\u00e7a do Estado do Mato Grosso (TJMT) reconheceu que a transfer\u00eancia de bens im\u00f3veis feita por s\u00f3cios para uma holding familiar, pelo valor hist\u00f3rico, n\u00e3o deve gerar a cobran\u00e7a de Imposto sobre Transmiss\u00e3o de Bens Im\u00f3veis (ITBI). <\/span><span data-ccp-props=\"{&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559685&quot;:357,&quot;335559731&quot;:1134}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">O ac\u00f3rd\u00e3o se deu nos autos do processo n.\u00ba 0050811-33.2015.8.11.0041. A discuss\u00e3o surgiu com a transfer\u00eancia de seis im\u00f3veis \u00e0 uma holding familiar, com base em valores hist\u00f3ricos. Diante disso, a Prefeitura Municipal de Cuiab\u00e1 autuou a empresa a pagar o ITBI calculado sobre o valor de mercado.\u00a0<\/span><span data-ccp-props=\"{&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559685&quot;:357,&quot;335559731&quot;:1134}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">O relator do caso, o juiz convocado Lu\u00eds Ot\u00e1vio Pereira Marques, no entanto, n\u00e3o concordou com a argumenta\u00e7\u00e3o da Prefeitura de Cuiab\u00e1. Para o relator, h\u00e1 diferen\u00e7as entre este caso e aquele julgado pelo Supremo Tribunal Federal (STF) no \u00e2mbito do Tema 796. No caso do Tema julgado pelo STF, fixou-se a tese de que a imunidade do ITBI alcan\u00e7a apenas o limite do capital social integralizado, de modo que o valor do im\u00f3vel excedente deve ser tributado.\u00a0<\/span><span data-ccp-props=\"{&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559685&quot;:357,&quot;335559731&quot;:1134}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">\u00c9 importante destacar que a integraliza\u00e7\u00e3o dos im\u00f3veis pelo valor hist\u00f3rico \u00e9 permitida pela legisla\u00e7\u00e3o local. O ganho de capital \u2013 se houver \u2013 se dar\u00e1 no \u00e2mbito da aliena\u00e7\u00e3o do im\u00f3vel, por meio do imposto de renda. Nesse sentido, o magistrado entendeu que deve incidir ITBI apenas no caso de forma\u00e7\u00e3o de reserva de capital ou em opera\u00e7\u00f5es que extrapolem os valores da quota social. Al\u00e9m disso, o magistrado afirmou ser ilegal a cobran\u00e7a por n\u00e3o ter sido respeitado o princ\u00edpio do contradit\u00f3rio, j\u00e1 que n\u00e3o houve instaura\u00e7\u00e3o de processo administrativo.<\/span><span data-ccp-props=\"{&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559685&quot;:357,&quot;335559731&quot;:1134}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">A decis\u00e3o traz novas nuances para as opera\u00e7\u00f5es societ\u00e1rias e planejamento patrimonial, que muitas vezes s\u00e3o repletos de inseguran\u00e7as, ao tempo em que tamb\u00e9m abre portas para novas interpreta\u00e7\u00f5es e discuss\u00f5es. Especificamente sobre o tema, pode ser que haja uma tend\u00eancia futura de que, para que seja afastada a imunidade tribut\u00e1ria deve ser comprovada a exist\u00eancia de reserva de capital, devendo haver maior contextualiza\u00e7\u00e3o e aprofundamento em cada caso discutido.\u00a0<\/span><span data-ccp-props=\"{&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559685&quot;:357,&quot;335559731&quot;:1134}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">Para saber mais sobre direito societ\u00e1rio, entre em contato com a VVF.<\/span><span data-ccp-props=\"{&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559685&quot;:357,&quot;335559731&quot;:1134}\">\u00a0<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Em recente e in\u00e9dita decis\u00e3o, o Tribunal de Justi\u00e7a do Estado do Mato Grosso (TJMT) reconheceu que a transfer\u00eancia de bens im\u00f3veis feita por s\u00f3cios para uma holding familiar, pelo valor hist\u00f3rico, n\u00e3o deve gerar a cobran\u00e7a de Imposto sobre Transmiss\u00e3o de Bens Im\u00f3veis (ITBI). \u00a0 O ac\u00f3rd\u00e3o se deu nos autos do processo n.\u00ba [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":3309,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[76],"tags":[417,82,419,222],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v16.6.1 - 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