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enquanto?",false,"https:\u002F\u002Fcdn.griinstitute.org\u002Fuploads\u002Fhubnews\u002F1859x559_px_[30]_2022_9_22_13_42_50_1663864970.jpg","https:\u002F\u002Fcdn.griinstitute.org\u002Fuploads\u002Fhubnews\u002F600x600_px_[29]_2022_9_22_13_42_50_1663864970.jpg","https:\u002F\u002Fcdn.griinstitute.org\u002Fuploads\u002Fhubnews\u002F1080x1920_px_[29]_2022_9_22_13_42_50_1663864970.jpg","2022-09-22T00:00:00.000Z","Credit: ijeab\u002FEnvato","#FFFFFF","Nova análise sobre ITBI no STF: como fica agora?","Especialista Rodrigo Dias, sócio do escritório VBD Advogados, esclarece o assunto em entrevista ao GRI Club","https:\u002F\u002Fcdn.griinstitute.org\u002Fuploads\u002Fhubnews\u002F500x500_px_[30]_2022_9_22_13_41_58_1663864918.jpg",1159,"2022-09-22T11:15:49.000Z","2024-05-28T10:20:08.000Z",[1465],{"id":1466,"newsId":1447,"languageId":25,"title":1450,"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},2032,"O especialista Rodrigo Dias esclarece a questão em entrevista ao GRI Club","No último dia 31, em julgamento realizado no plenário virtual, os ministros do Supremo Tribunal Federal (STF) decidiram anular uma decisão da própria corte proferida em fevereiro de 2021, que trata da incidência do Imposto sobre Transmissão de Bens Imóveis (ITBI). \u003Cbr \u002F>\r\n\u003Cbr \u002F>\r\nO argumento para a decisão mais recente é que o caso concreto \u003Cstrong>não trata exatamente da matéria pela qual haviam deliberado\u003C\u002Fstrong> no começo de 2021. \u003Cbr \u002F>\r\n\u003Cbr \u002F>\r\nO caso específico consiste na contestação de uma incorporadora em relação à \u003Cstrong>dupla cobrança do imposto\u003C\u002Fstrong>. A empresa assinou compromisso de compra e venda com um adquirente, que pagou pelo imóvel e tempos depois o cedeu a um terceiro, que por sua vez levou o documento para registro em cartório.\r\n\u003Ch3>Afinal, quando o ITBI pode ser cobrado?\u003C\u002Fh3>\r\nDe acordo com o sócio do escritório \u003Cspan class=\"company-profile-link\" data-id=\"650\">VBD Advogados\u003C\u002Fspan> e especialista no assunto, \u003Cspan class=\"data-profile-link\" data-id=\"1294\">Rodrigo Dias\u003C\u002Fspan>, há diversas decisões dos tribunais de justiça estaduais, do STJ (Superior Tribunal de Justiça) e do próprio STF no sentido de que \u003Cstrong>não há incidência de ITBI sobre o compromisso de compra e venda\u003C\u002Fstrong>, já que a transferência efetiva do imóvel só ocorre mediante registro em cartório.\u003Cbr \u002F>\r\n\u003Cbr \u002F>\r\n“Quando o caso concreto foi julgado pelo STF, em fevereiro de 2021, o assunto foi tratado como tema repetitivo e se estabeleceu uma tese consoante a decisão, que é o Tema 1124. Ele diz que o ITBI só incide sobre a transferência da propriedade, que se dá com o efetivo registro em cartório”, afirma Dias.\u003Cbr \u002F>\r\n\u003Cbr \u002F>\r\nApós a afixação do Tema 1124, algumas prefeituras - inclusive a de São Paulo, envolvida no caso concreto julgado - começaram a se mobilizar para questionar a decisão. Conforme explica \u003Cspan class=\"data-profile-link\" data-id=\"1294\">Rodrigo Dias\u003C\u002Fspan>, o argumento das prefeituras é que o artigo 156 da Constituição Federal prevê três hipóteses de incidência do ITBI, dentre elas a cessão de direitos, que é o foco de toda a discussão. \u003Cbr \u002F>\r\n\u003Cbr \u002F>\r\n“O problema dessa interpretação é entender que qualquer cessão de direito relacionada a uma aquisição de imóvel tem incidência do ITBI”, alerta o especialista.\u003Cbr \u002F>\r\n\u003Cbr \u002F>\r\n\u003Cstrong>\u003Ca href=\"https:\u002F\u002Fwww.griinstitute.org\u002Flanding\u002Freal-estate\u002Fnewsletter-re-brazil_3700.html?load_lang=pt-br\" target=\"_blank\">Cadastre-se na newsletter de mercado imobiliário do \u003Cspan class=\"company-profile-link\" data-id=\"1\">\u003Cspan class=\"company-profile-link\" data-id=\"13404\">GRI Club\u003C\u002Fspan>\u003C\u002Fspan> e receba 1x por semana as principais notícias do setor no Brasil\u003C\u002Fa>\u003C\u002Fstrong>\u003Cbr \u002F>\r\n\u003Cbr \u002F>\r\nAqui, é importante explicar \u003Cstrong>a diferença entre a cessão de um direito real e a cessão de um direito obrigacional\u003C\u002Fstrong>: quando é assinado um compromisso de compra e venda de imóvel sem o registro do mesmo em cartório, apenas existe um direito obrigacional do promitente comprador. \u003Cbr \u002F>\r\n\u003Cbr \u002F>\r\n“O artigo 1227 do Código Civil diz que os direitos reais sobre os imóveis só se adquirem sob registro no cartório de registro de imóveis dos referidos títulos. Se a promessa de compra e venda é levada a registro, nasce o direito real. Quando o compromisso de compra e venda não é registrado, não existe ainda um direito real - e nem a propriedade, que só se transfere com o registro”, afirma Dias. \u003Cbr \u002F>\r\n\u003Cbr \u002F>\r\nO artigo 156 da CF, continua o especialista, traz que o ITBI incide sobre a transferência de bens imóveis, de direitos reais e nas cessões relativas à sua aquisição, portanto, têm que ser \u003Cstrong>cessões de transferência de bens imóveis ou de um direito real\u003C\u002Fstrong>. “Em resumo: só pode haver incidência do ITBI nesses dois casos”. \u003Cbr \u002F>\r\n\u003Cbr \u002F>\r\nEmbora a lei permita aos adquirentes registrar o compromisso de compra e venda em cartório, esta não é uma prática comum por dois motivos principais: os custos envolvidos e as proteções contratuais que já garantem o recebimento do imóvel pago à incorporadora. \r\n\u003Ch3>Quais os efeitos da suspensão do Tema 1124?\u003C\u002Fh3>\r\nSegundo Dias, o STF vai analisar novamente o tema. “Isso não traz uma consequência imediata para os julgados, mas pode haver um complemento ou até um novo entendimento sobre o assunto”.\u003Cbr \u002F>\r\n\u003Cbr \u002F>\r\nAté lá, contudo, não há mais vínculo do Poder Judiciário ao Tema 1124, como vinha acontecendo. “À medida que a decisão vai ser revista, ao receber as ações, os juízes podem esperar pelo novo julgamento do STF ou decidir de acordo com suas convicções, até porque existe jurisprudência farta”. \u003Cbr \u002F>\r\n\u003Cbr \u002F>\r\nNão se descarta, segundo Dias, possível entendimento de que pode haver incidência do ITBI sobre a cessão do compromisso de compra e venda. “Acho difícil, sim, reverter a jurisprudência de que não há incidência do ITBI no compromisso, mas na cessão deste compromisso, aí sim, podem haver decisões diversas até a afixação de novo tema pelo STF”. \u003Cbr \u002F>\r\n\u003Cbr \u002F>\r\nEm relação aos casos não julgados, naqueles que ainda há recursos em andamento, é possível que os tribunais aguardem a posição do STF para proferirem novas decisões, encerra o especialista. \r\n\u003Ch3>Conheça mais sobre o \u003Cspan class=\"company-profile-link\" data-id=\"1\">\u003Cspan class=\"company-profile-link\" data-id=\"13404\">GRI Club\u003C\u002Fspan>\u003C\u002Fspan>\u003C\u002Fh3>\r\n\r\n\u003Cdiv style=\"text-align:center\">\u003Ciframe allowfullscreen=\"\" frameborder=\"0\" height=\"360\" src=\"https:\u002F\u002Fwww.youtube.com\u002Fembed\u002FANS9RHnvw9E\" width=\"640\">\u003C\u002Fiframe>\u003C\u002Fdiv>\r\n\r\n\u003Cdiv>\u003Cbr \u002F>\r\n\u003Cspan style=\"color:#777777\">Por \u003Cstrong>Henrique Cisman\u003C\u002Fstrong>\u003C\u002Fspan>\u003C\u002Fdiv>\r\n","2022-09-22T13:42:57.000Z","2022-09-22T13:47:35.000Z",{"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":93,"label":1253,"translations":1490},[1491,1493,1495],{"label":1253,"slug":1264,"language":1492},{"code":13},{"label":1267,"slug":1268,"language":1494},{"code":18},{"label":1271,"slug":1272,"language":1496},{"code":23},[1498],{"name":171,"enName":171,"ptName":171,"iso2":1499},"BR",[],{"pt-BR":1502},"\u002Fmercado-imobiliario\u002Fnova-analise-sobre-itbi-no-stf-como-fica-por-enquanto_1878",[1504,1505,1506,1507,1508,1509],"Infra Brazil","Infra Latam","Real Estate Brazil","Real Estate Europe","Real Estate India","Real Estate Latam"]