{"id":135814,"date":"2023-05-25T09:10:42","date_gmt":"2023-05-25T12:10:42","guid":{"rendered":"http:\/\/www.vivacquaadvogados.com\/stj-resp-1-937-821-itbi-calculo-operacoes-de-compra-e-venda\/"},"modified":"2023-06-06T09:11:37","modified_gmt":"2023-06-06T12:11:37","slug":"stj-resp-1-937-821-itbi-calculo-operacoes-de-compra-e-venda","status":"publish","type":"post","link":"https:\/\/www.vivacquaadvogados.com\/es\/stj-resp-1-937-821-itbi-calculo-operacoes-de-compra-e-venda\/","title":{"rendered":"STJ \u2013 REsp 1.937.821 \u2013 ITBI \u2013 C\u00c1LCULO &#8211; OPERA\u00c7\u00d5ES DE COMPRA E VENDA"},"content":{"rendered":"<div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-1 nonhundred-percent-fullwidth non-hundred-percent-height-scrolling gradient-container-1\" style=\"--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-margin-top:0px;--awb-margin-bottom:80px;--awb-flex-wrap:wrap;\" ><div class=\"fusion-builder-row fusion-row\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-0 fusion_builder_column_1_1 1_1 fusion-one-full fusion-column-first fusion-column-last\" style=\"--awb-bg-size:cover;--awb-margin-bottom:0px;\"><div class=\"fusion-column-wrapper fusion-flex-column-wrapper-legacy\"><div class=\"fusion-text fusion-text-1\" style=\"--awb-text-transform:none;\"><p style=\"text-align: left; font-size: 20px; line-height: 30px;\">A 1\u00aa Se\u00e7\u00e3o do Superior Tribunal de Justi\u00e7a &#8211; STJ ao julgar no \u00e2mbito dos Recursos Especiais Repetitivos (Tema 1.113), estabeleceu tr\u00eas importantes teses para o c\u00e1lculo do ITBI nas opera\u00e7\u00f5es de compra e venda, que contrariam a forma de cobran\u00e7a usual dos fiscos municipais, s\u00e3o elas:<\/p>\n<ul style=\"text-align: left; font-size: 20px; line-height: 30px;\">\n<li>A base de c\u00e1lculo do ITBI \u00e9 o valor do im\u00f3vel transmitido em condi\u00e7\u00f5es normais de mercado, n\u00e3o estando vinculada \u00e0 base de c\u00e1lculo do IPTU, que nem sequer pode ser utilizada como piso de tributa\u00e7\u00e3o;<\/li>\n<li>O valor declarado pelo contribuinte goza da presun\u00e7\u00e3o de ser condizente com o valor de mercado, que somente pode ser afastada pelo fisco mediante processo administrativo pr\u00f3prio, e;<\/li>\n<li>O munic\u00edpio n\u00e3o pode arbitrar previamente a base de c\u00e1lculo do ITBI com base em valor de refer\u00eancia estabelecido unilateralmente.com base em valor de refer\u00eancia estabelecido unilateralmente.<\/li>\n<\/ul>\n<\/div><div class=\"fusion-clearfix\"><\/div><\/div><\/div><\/div><\/div>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[2],"tags":[],"class_list":["post-135814","post","type-post","status-publish","format-standard","hentry","category-publicaciones_es"],"_links":{"self":[{"href":"https:\/\/www.vivacquaadvogados.com\/es\/wp-json\/wp\/v2\/posts\/135814\/"}],"collection":[{"href":"https:\/\/www.vivacquaadvogados.com\/es\/wp-json\/wp\/v2\/posts\/"}],"about":[{"href":"https:\/\/www.vivacquaadvogados.com\/es\/wp-json\/wp\/v2\/types\/post\/"}],"author":[{"embeddable":true,"href":"https:\/\/www.vivacquaadvogados.com\/es\/wp-json\/wp\/v2\/users\/1\/"}],"replies":[{"embeddable":true,"href":"https:\/\/www.vivacquaadvogados.com\/es\/wp-json\/wp\/v2\/comments\/?post=135814"}],"version-history":[{"count":1,"href":"https:\/\/www.vivacquaadvogados.com\/es\/wp-json\/wp\/v2\/posts\/135814\/revisions\/"}],"predecessor-version":[{"id":135815,"href":"https:\/\/www.vivacquaadvogados.com\/es\/wp-json\/wp\/v2\/posts\/135814\/revisions\/135815\/"}],"wp:attachment":[{"href":"https:\/\/www.vivacquaadvogados.com\/es\/wp-json\/wp\/v2\/media\/?parent=135814"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.vivacquaadvogados.com\/es\/wp-json\/wp\/v2\/categories\/?post=135814"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.vivacquaadvogados.com\/es\/wp-json\/wp\/v2\/tags\/?post=135814"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}