Como se sabe, no momento da aquisição de imóvel é necessário o pagamento de alguns tributos. Um dos tributos cobrado nessas transações é o ITBI – Imposto sobre Transmissão de Bens Imóveis.
Recentemente, no Incidente de Resolução de Demandas Repetitiva (IRDR) n° 2243516-62.2017.8.26.000, foi firmada a tese jurídica de que: “base de cálculo do ITBI, deve ser calculado sobre o valor do negócio jurídico realizado e, se adquirido em hastas públicas, sobre o valor da arrematação ou sobre o valor venal do imóvel para fins de IPTU, aquele que for maior, afastando o valor de referência”.
Entretanto, mesmo com a jurisprudência firmando o entendimento, a prefeitura de São Paulo continua a cobrar o chamado valor referência que ela própria determina, com fundamento na Lei Municipal nº 14.256/2006. Diante disto, o contribuinte acaba, que, indevidamente, pagando mais do que deveria. Imperioso destacar que se o contribuinte não recolher (pagar) o tributo, não consegue registrar o imóvel em seu nome.
Portanto, ao contribuinte, só resta pagar e procurar o Judiciário para ser ressarcido.
Vale exemplificar a situação em valores para aclarar:
Ou seja, tem-se que na situação do exemplo o contribuinte pagou R$ 9.000,00 (nove mil reais) a mais para a Prefeitura de São Paulo.
Deste modo, caso tenha adquirido algum imóvel nos últimos 5 anos e o ITBI tenha sido cobrado indevidamente, procure um advogado imobiliário e lute pelos seus direitos.
Todos os direitos autorais sobre o texto acima pertencem aos Escritórios Saud Nascimento Advogados e Feldmann Advocacia, não podendo ser utilizado sem as devidas autorizações sob as penas da Lei.
Leia mais artigos sobre Direito Imobiliário aqui.
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