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Loteamentos",false,"https:\u002F\u002Fcdn.griinstitute.org\u002Fuploads\u002Fhubnews\u002Fjuridico_top_2021_8_25_15_14_14_1629915254.jpg","https:\u002F\u002Fcdn.griinstitute.org\u002Fuploads\u002Fhubnews\u002Fjuridico_cover_2021_8_25_15_14_14_1629915254.jpg","https:\u002F\u002Fcdn.griinstitute.org\u002Fuploads\u002Fhubnews\u002Fjuridicoslider_2021_8_25_15_14_14_1629915254.jpg","2021-08-25T00:00:00.000Z","Crédito: Flávio R. Guarnieri \u002F GRI Institute","#FFFFFF","Cobranças de IPTU e ITBI são destaque em painel jurídico","https:\u002F\u002Fcdn.griinstitute.org\u002Fuploads\u002Fhubnews\u002Fjuridico_social_2021_8_25_15_14_14_1629915254.jpg",1047,"2021-08-25T15:14:14.000Z","2024-05-28T08:31:53.000Z",[1464],{"id":1465,"newsId":1447,"languageId":25,"title":1466,"subtitle":1467,"content":1468,"summary":8,"takeaways":8,"seoTagConversionId":8,"seoTag":8,"seoTitle":8,"seoKeywords":8,"seoDescription":8,"seoAbstract":8,"seoImage":8,"createdAt":1469,"updatedAt":1470,"language":1471},1761,"Cobranças de IPTU e ITBI são destaque em painel jurídico do GRI Loteamentos ","Advogados e loteadores debatem como lidar com as questões tributárias","\u003Cp dir=\"ltr\">O \u003Cstrong>GRI Loteamentos 2021\u003C\u002Fstrong>, realizado nos dias 12 e 13 de agosto no Centro de Convenções do São Paulo Corporate Towers, colocou em discussão - em um dos painéis - os maiores desafios jurídicos no desenvolvimento de novos projetos, com destaque para a cobrança de tributos, como IPTU e ITBI. \u003C\u002Fp>\r\n\r\n\u003Cp dir=\"ltr\">O debate foi moderado por \u003Cu>\u003Cspan class=\"data-profile-link\" data-id=\"1287\">Fernanda Mustacchi\u003C\u002Fspan>\u003C\u002Fu>, sócia do escritório Mustacchi Advogados, recebeu as contribuições técnicas de \u003Cu>\u003Cspan class=\"data-profile-link\" data-id=\"1294\">Rodrigo Dias\u003C\u002Fspan>\u003C\u002Fu>, sócio do escritório VBD Advogados, e contou com as participações de \u003Cu>\u003Cspan class=\"data-profile-link\" data-id=\"17827\">Vinicius Ribeiro\u003C\u002Fspan>\u003C\u002Fu>, diretor Jurídico da Teriva Urbanismo, e \u003Cu>\u003Cspan class=\"data-profile-link\" data-id=\"18111\">Edvaldo Bobadilha\u003C\u002Fspan>\u003C\u002Fu>, sócio-diretor da Disolo Urbanismo, que compartilharam algumas experiências com os colegas.\u003C\u002Fp>\r\n\r\n\u003Cp dir=\"ltr\">Como é de praxe nos eventos do \u003Cstrong>GRI\u003C\u002Fstrong>, o painel estimulou a interação de todos os presentes, com destaque para as colocações realizadas por Marcos Prado, sócio do escritório Cescon, Barrieu, Flesch & Barreto Advogados, \u003Cu>\u003Cspan class=\"data-profile-link\" data-id=\"3427\">Marcelo Puntel\u003C\u002Fspan>\u003C\u002Fu>, diretor-geral da Tamboré Urbanismo, e \u003Cspan class=\"data-profile-link\" data-id=\"2614\">Claudio Teitelbaum\u003C\u002Fspan>, diretor da Joal Teitelbaum Engenharia. \u003C\u002Fp>\r\n\r\n\u003Cp dir=\"ltr\">Boa parte do debate foi reservada ao IPTU: em um primeiro momento, a discussão tratou da responsabilidade pelo pagamento do tributo enquanto o loteamento está sendo desenvolvido - se ele cabe à empresa ou ao comprador do lote. \u003C\u002Fp>\r\n\r\n\u003Cp dir=\"ltr\">Conforme explicou Dias, a jurisprudência criada pelo Tribunal de Justiça de São Paulo (TJSP) indica que a loteadora somente pode cobrar o pagamento do comprador após a transferência da posse do lote, devidamente registrada em cartório. \u003C\u002Fp>\r\n\r\n\u003Cp dir=\"ltr\">O assunto foi objeto do Tema Repetitivo 122 no Superior Tribunal de Justiça (STJ), cujo entendimento é que o proprietário responsável pelo pagamento é aquele que consta no Registro de Imóveis. \u003C\u002Fp>\r\n\r\n\u003Cp dir=\"ltr\">Mesmo assim, uma possível solução apontada no painel é que seja elaborada uma procuração ou autorização para mudar a titularidade na prefeitura, onde são emitidos os carnês, direcionando-os para o comprador. Neste sentido, destacou-se a utilização do instrumento de alienação fiduciária como um facilitador.\u003C\u002Fp>\r\n\r\n\u003Cp dir=\"ltr\">Em um segundo momento, abordou-se a legalidade ou não da arrecadação do IPTU pelas prefeituras antes de haver o cumprimento das obrigações relacionadas à infraestrutura para viabilizar o empreendimento, como fornecimento de energia, iluminação, asfalto e ligação à rede de esgoto. \u003C\u002Fp>\r\n\r\n\u003Cp dir=\"ltr\">Segundo os painelistas, o TJSP já sinalizou que a cobrança é indevida se pelo menos parte dos serviços públicos de infraestrutura não for oferecido. \u003C\u002Fp>\r\n\r\n\u003Cp dir=\"ltr\">Mustacchi ainda destacou que a prefeitura não pode abrir matrícula individualizada dos lotes antes de levar infraestrutura básica para o empreendimento, bem como que a arrecadação do IPTU deve incidir sobre a gleba inteira, e não sobre os lotes individualizados, já que até então eles só existem, de fato, no mundo jurídico. \u003C\u002Fp>\r\n\r\n\u003Cp dir=\"ltr\">Outro tributo que gera dúvidas nos loteadores é o ITBI, muitas vezes cobrado pelas prefeituras no momento da cessão dos direitos decorrentes do compromisso de compra e venda firmado entre as partes.\u003C\u002Fp>\r\n\r\n\u003Cp dir=\"ltr\">Segundo Dias, o Supremo Tribunal Federal (STF) manteve a jurisprudência favorável ao setor em decisão recente, segundo a qual a arrecadação do ITBI somente pode ocorrer quando houver a efetiva transferência da propriedade imobiliária mediante registro em cartório.\u003C\u002Fp>\r\n\r\n\u003Cp dir=\"ltr\">O painel ainda colocou em discussão as alterações na figura da associação de moradores decorrentes da vigência da Lei 13.465\u002F2017, a qual insere novo dispositivo na Lei 6.766\u002F1979 (Lei do Parcelamento do Solo), legitimando a existência das associações e das respectivas cobranças de taxas.\u003C\u002Fp>\r\n\r\n\u003Cp dir=\"ltr\">Segundo Ribeiro, trata-se de uma agenda que estava negligenciada, embora a questão - vista como positiva pelo setor - tenha sido parcialmente contrariada pelo STF, que no início do ano decidiu que as associações de moradores não podem cobrar taxa de manutenção e conservação dos proprietários não associados antes da vigência da Lei 13.465. \u003C\u002Fp>\r\n\r\n\u003Cp dir=\"ltr\">De toda forma, a leitura dos painelistas é que o assunto está pacificado para novos empreendimentos, sendo essencial criar a associação de moradores desde o início. \u003C\u002Fp>\r\n\r\n\u003Cp dir=\"ltr\">Por fim, o painel tratou do reparcelamento de solo, instrumento que ainda não existe na legislação, embora, conforme apontado pela audiência, algumas prefeituras no Estado de Goiás tenham a figura do “reloteamento”, visto como importante para adaptar o produto à demanda mercadológica. \u003C\u002Fp>\r\n\r\n\u003Cp dir=\"ltr\">Um consenso entre os participantes é que a legislação que trata dos loteamentos (Lei 6.766) precisa ser repaginada para se adequar à realidade atual. \u003C\u002Fp>\r\n\r\n\u003Cp dir=\"ltr\">\u003Cu>\u003Ca href=\"https:\u002F\u002Fwww.youtube.com\u002Fwatch?v=Qv-70vXqesI&list=PLCkgj8WmNq-_ZoCo7XdAlXdC9aWRaH5o8&index=5\" target=\"_blank\">Confira o que disseram os painelistas logo após o debate.\u003C\u002Fa>\u003C\u002Fu>\u003Cbr \u002F>\r\n\u003Cbr \u002F>\r\n\u003Cspan style=\"color:#6b6b6b\">Por \u003Cstrong>\u003Cspan class=\"data-profile-link\" data-id=\"11829\">Henrique Cisman\u003C\u002Fspan>\u003C\u002Fstrong>\u003C\u002Fspan>\u003C\u002Fp>\r\n","2021-08-25T15:14:32.000Z","2021-08-26T10:39:46.000Z",{"code":18},{"id":25,"color":27,"translations":1473},[1474,1476,1478],{"title":26,"slug":30,"language":1475},{"code":13},{"title":37,"slug":38,"language":1477},{"code":18},{"title":33,"slug":34,"language":1479},{"code":23},[1481,1489],{"id":47,"label":1297,"translations":1482},[1483,1485,1487],{"label":1297,"slug":1308,"language":1484},{"code":13},{"label":1311,"slug":1312,"language":1486},{"code":18},{"label":1315,"slug":1316,"language":1488},{"code":23},{"id":65,"label":1231,"translations":1490},[1491,1493,1495],{"label":1231,"slug":1242,"language":1492},{"code":13},{"label":1245,"slug":1246,"language":1494},{"code":18},{"label":1249,"slug":1250,"language":1496},{"code":23},[1498],{"name":171,"enName":171,"ptName":171,"iso2":1499},"BR",[],{"pt-BR":1502},"\u002Fmercado-imobiliario\u002Fcobrancas-de-iptu-e-itbi-sao-destaque-em-painel-juridico-do-gri-loteamentos_1606",[1504,1505,1506,1507,1508,1509],"Infra Brazil","Infra Latam","Real Estate Brazil","Real Estate Europe","Real Estate India","Real Estate Latam"]