{"id":111521,"date":"2022-08-26T16:08:09","date_gmt":"2022-08-26T19:08:09","guid":{"rendered":"https:\/\/folhapopular.info\/?p=111521"},"modified":"2022-08-26T16:08:11","modified_gmt":"2022-08-26T19:08:11","slug":"stj-determina-que-calculo-do-itbi-e-sobre-valor-declarado-do-imovel","status":"publish","type":"post","link":"https:\/\/folhapopular.info\/index.php\/2022\/08\/26\/stj-determina-que-calculo-do-itbi-e-sobre-valor-declarado-do-imovel\/","title":{"rendered":"<strong>STJ determina que c\u00e1lculo do ITBI \u00e9 sobre valor declarado do im\u00f3vel<\/strong>"},"content":{"rendered":"\n<p>A partir de um entendimento do Superior Tribunal de Justi\u00e7a (STJ), o pre\u00e7o do im\u00f3vel &#8211; que varia entre 2 e 5% &#8211; agora \u00e9 declarado pelas partes da negocia\u00e7\u00e3o, alterando assim a base de c\u00e1lculo sobre o valor do Imposto de Transmiss\u00e3o de Bens Im\u00f3veis (ITBI), pago na transfer\u00eancia de um im\u00f3vel.<\/p>\n\n\n\n<p>Antes da decis\u00e3o, alguns munic\u00edpios \u2013 destino do imposto \u2013 utilizavam como base de c\u00e1lculo outro imposto, o Predial e Territorial Urbano (IPTU), que pode divergir do valor declarado, gerando um custo a mais para o cidad\u00e3o.<\/p>\n\n\n\n<p>Segundo a advogada Anna Claudia G\u00f6rgen, integrante da equipe Garcez de Souza Advogados Associados, durante muitos anos foi debatido nos tribunais qual seria a base de c\u00e1lculo do imposto: o valor venal utilizado para c\u00e1lculo do IPTU, o valor de refer\u00eancia atribu\u00eddo pelos Munic\u00edpios para c\u00e1lculo do ITBI ou o pre\u00e7o da transa\u00e7\u00e3o indicado pelas partes. \u201cNa pr\u00e1tica, \u00e9 comum que a municipalidade atribua, de forma unilateral, valor superior ao pre\u00e7o indicado pelas partes, de modo que o ITBI seja calculado sobre uma base de c\u00e1lculo maior que o pr\u00f3prio valor do neg\u00f3cio\u201d, pontua.<\/p>\n\n\n\n<figure class=\"wp-block-image size-large is-resized is-style-rounded\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/folhapopular.info\/wp-content\/uploads\/2022\/08\/Anna-682x1024.jpeg\" alt=\"\" class=\"wp-image-111523\" width=\"185\" height=\"267\"\/><figcaption><strong>Anna Claudia G\u00f6rgen<\/strong><\/figcaption><\/figure>\n\n\n\n<p>Anna discorre sobre entendimento e decis\u00e3o do Supremo. \u201cNo entendimento foi declarado que, o IPTU sequer pode ser utilizado como piso para a tributa\u00e7\u00e3o. Prevalece o entendimento de que o valor da transa\u00e7\u00e3o declarado pelo contribuinte tem presun\u00e7\u00e3o de ser condizente com aquele praticado pelo mercado. Esta presun\u00e7\u00e3o s\u00f3 pode ser afastada mediante a instaura\u00e7\u00e3o de procedimento administrativo pr\u00f3prio pelo munic\u00edpio\u201d, descreve.<\/p>\n\n\n\n<p>Segundo a especialista, a partir do que decidiu o STJ, a decis\u00e3o precisa ser aplicada obrigatoriamente \u00e0s a\u00e7\u00f5es existentes que abordem sobre o tema pagamento de ITBI. \u201cEsta decis\u00e3o tamb\u00e9m abre margem para os contribuintes que, nos \u00faltimos cinco anos, recolheram este imposto, calculado com valor superior ao declarado na opera\u00e7\u00e3o, possam pedir a devolu\u00e7\u00e3o desses valores na justi\u00e7a. Nesse caso, \u00e9 essencial comprovar que o valor indicado \u00e0 transa\u00e7\u00e3o imobili\u00e1ria era semelhante ao valor de mercado do bem im\u00f3vel\u201d, recomenda a advogada.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>A partir de um entendimento do Superior Tribunal de Justi\u00e7a (STJ), o pre\u00e7o do im\u00f3vel &#8211; que varia entre 2 e 5% &#8211; agora \u00e9 declarado pelas partes da negocia\u00e7\u00e3o, alterando assim a base de c\u00e1lculo sobre o valor do Imposto de Transmiss\u00e3o de Bens Im\u00f3veis (ITBI), pago na transfer\u00eancia de um im\u00f3vel. Antes da [&hellip;]<\/p>\n","protected":false},"author":8,"featured_media":111522,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"pmpro_default_level":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[2,3],"tags":[5292,1844,9840,9841],"class_list":{"0":"post-111521","1":"post","2":"type-post","3":"status-publish","4":"format-standard","5":"has-post-thumbnail","7":"category-featured","8":"category-geral","9":"tag-geral","10":"tag-imposto","11":"tag-itbi","12":"tag-stj","13":"pmpro-has-access"},"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.6 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>STJ determina que c\u00e1lculo do ITBI \u00e9 sobre valor declarado do im\u00f3vel - Folha Popular<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/folhapopular.info\/index.php\/2022\/08\/26\/stj-determina-que-calculo-do-itbi-e-sobre-valor-declarado-do-imovel\/\" \/>\n<meta property=\"og:locale\" content=\"pt_BR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"STJ determina que c\u00e1lculo do ITBI \u00e9 sobre valor declarado do im\u00f3vel - Folha Popular\" \/>\n<meta property=\"og:description\" content=\"A partir de um entendimento do Superior Tribunal de Justi\u00e7a (STJ), o pre\u00e7o do im\u00f3vel &#8211; que varia entre 2 e 5% &#8211; agora \u00e9 declarado pelas partes da negocia\u00e7\u00e3o, alterando assim a base de c\u00e1lculo sobre o valor do Imposto de Transmiss\u00e3o de Bens Im\u00f3veis (ITBI), pago na transfer\u00eancia de um im\u00f3vel. 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