{"id":1909,"date":"2022-07-28T15:46:49","date_gmt":"2022-07-28T18:46:49","guid":{"rendered":"https:\/\/sleder.adv.br\/?p=1909"},"modified":"2022-07-28T15:47:32","modified_gmt":"2022-07-28T18:47:32","slug":"base-de-calculo-do-itbi-e-o-valor-do-imovel-transmitido-em-condicoes-normais-de-mercado","status":"publish","type":"post","link":"https:\/\/sleder.adv.br\/?p=1909","title":{"rendered":"Base de c\u00e1lculo do ITBI \u00e9 o valor do im\u00f3vel transmitido em condi\u00e7\u00f5es normais de mercado"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"1909\" class=\"elementor elementor-1909\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-30286f4a elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"30286f4a\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-71d52d21\" data-id=\"71d52d21\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-20a9f3e7 elementor-widget elementor-widget-text-editor\" data-id=\"20a9f3e7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\n<p>Muitas d\u00favidas podem surgir no processo de compra de um im\u00f3vel, uma vez que envolve uma s\u00e9rie de documentos, legisla\u00e7\u00f5es espec\u00edficas, pagamentos de taxas e impostos. Um dos termos burocr\u00e1ticos e obrigat\u00f3rios no momento de compra de um im\u00f3vel \u00e9 o Imposto sobre a Transmiss\u00e3o de Bens Im\u00f3veis (ITBI), o qual \u00e9 cobrado conforme a legisla\u00e7\u00e3o de cada munic\u00edpio. O c\u00e1lculo do referido tributo gerava controv\u00e9rsia no \u00e2mbito judici\u00e1rio, at\u00e9 que, em decis\u00e3o recent\u00edssima, a Primeira Se\u00e7\u00e3o do Superior Tribunal de Justi\u00e7a (STJ) definiu tr\u00eas teses acerca do c\u00e1lculo relativo ao ITBI nas opera\u00e7\u00f5es de compra e venda.<\/p>\n\n\n\n<p>A primeira delas \u00e9 que a base de c\u00e1lculo do ITBI seria o valor do im\u00f3vel transmitido em condi\u00e7\u00f5es normais de mercado, ou seja, n\u00e3o estando mais vinculada \u00e0 base de c\u00e1lculo do IPTU.<\/p>\n\n\n\n<p>A segunda tese \u00e9 que o valor da transa\u00e7\u00e3o declarado pelo contribuinte det\u00e9m a presun\u00e7\u00e3o de que \u00e9 condizente com o valor de mercado, que somente pode ser afastada pelo fisco mediante a regular instaura\u00e7\u00e3o de processo administrativo pr\u00f3prio.<\/p>\n\n\n\n<p>Por fim, o munic\u00edpio n\u00e3o poderia arbitrar previamente a base de c\u00e1lculo do ITBI com respaldo em valor de refer\u00eancia por ele estabelecido de forma unilateral.<\/p>\n\n\n\n<p>O relator da decis\u00e3o, ministro Gurgel de Faria, ainda ressalta que a avalia\u00e7\u00e3o de cada bem negociado pode sofrer oscila\u00e7\u00f5es positivas ou negativas, a depender de circunst\u00e2ncias espec\u00edficas, as quais, inclusive, afetam a aliena\u00e7\u00e3o em hasta p\u00fablica.<\/p>\n\n\n\n<p>\u00c0 vista disso, a base de c\u00e1lculo do ITBI deve considerar o valor de mercado do im\u00f3vel individualmente determinado, acometido por fatores como benfeitorias, estado de conserva\u00e7\u00e3o e as necessidades do comprador e do vendedor, de modo que o lan\u00e7amento desse imposto ocorre, como regra, por meio da declara\u00e7\u00e3o do contribuinte.<\/p>\n\n\n\n<p>Portanto, para o magistrado, nas condi\u00e7\u00f5es anteriores, a administra\u00e7\u00e3o tribut\u00e1ria estaria fazendo o lan\u00e7amento de maneira unilateral do ITBI, vinculando-o indevidamente a crit\u00e9rios escolhidos pelos quais apenas demonstrariam um valor m\u00e9dio de mercado, tendo em vista que despreza as particularidades do im\u00f3vel e da transa\u00e7\u00e3o que devem constar da declara\u00e7\u00e3o prestada pelo contribuinte, que possui presun\u00e7\u00e3o de boa-f\u00e9.<\/p>\n\n\n\n<p class=\"has-text-align-right\"><strong>Lorena Kwuabara Prandini<\/strong><br><strong>Departamento Banc\u00e1rio e Fiscal<\/strong><\/p>\n\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>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Muitas d\u00favidas podem surgir no processo de compra de um im\u00f3vel, uma vez que envolve uma s\u00e9rie de documentos, legisla\u00e7\u00f5es espec\u00edficas, pagamentos de taxas e impostos. Um dos termos burocr\u00e1ticos e obrigat\u00f3rios no momento de compra de um im\u00f3vel \u00e9 o Imposto sobre a Transmiss\u00e3o de Bens Im\u00f3veis (ITBI), o qual \u00e9 cobrado conforme a [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":1911,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[1],"tags":[],"class_list":["post-1909","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-sem-categoria"],"_links":{"self":[{"href":"https:\/\/sleder.adv.br\/index.php?rest_route=\/wp\/v2\/posts\/1909","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/sleder.adv.br\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/sleder.adv.br\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/sleder.adv.br\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/sleder.adv.br\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=1909"}],"version-history":[{"count":0,"href":"https:\/\/sleder.adv.br\/index.php?rest_route=\/wp\/v2\/posts\/1909\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/sleder.adv.br\/index.php?rest_route=\/wp\/v2\/media\/1911"}],"wp:attachment":[{"href":"https:\/\/sleder.adv.br\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=1909"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/sleder.adv.br\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=1909"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/sleder.adv.br\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=1909"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}