{"id":804,"date":"2021-05-28T13:43:46","date_gmt":"2021-05-28T16:43:46","guid":{"rendered":"https:\/\/rusvelnantes.com.br\/hondatar\/tj-sp-afasta-itbi-para-a-integralizacao-de-imovel-em-capital-social-de-empresa-do-setor-imobiliario\/"},"modified":"2026-09-29T19:24:49","modified_gmt":"2026-09-29T22:24:49","slug":"tj-sp-afasta-itbi-para-a-integralizacao-de-imovel-em-capital-social-de-empresa-do-setor-imobiliario","status":"publish","type":"post","link":"https:\/\/www.hondatar.com.br\/en\/tj-sp-afasta-itbi-para-a-integralizacao-de-imovel-em-capital-social-de-empresa-do-setor-imobiliario\/","title":{"rendered":"TJ-SP afasta ITBI para a integraliza\u00e7\u00e3o de im\u00f3vel em capital social de empresa do setor imobili\u00e1rio"},"content":{"rendered":"<p>Em recente<br \/>\ndecis\u00e3o (23\/04\/2021), a&nbsp;14\u00aa C\u00e2mara de Direito P\u00fablico do Tribunal de<br \/>\nJusti\u00e7a do Estado de S\u00e3o Paulo (TJ-SP) reconheceu, em vota\u00e7\u00e3o un\u00e2nime, a<br \/>\nimunidade quanto ao ITBI incidente sobre a opera\u00e7\u00e3o de integraliza\u00e7\u00e3o do<br \/>\ncapital social por empresa do setor imobili\u00e1rio, via transfer\u00eancia do bem<br \/>\nim\u00f3vel.&nbsp;<\/p>\n<p>At\u00e9 ent\u00e3o<br \/>\nprevalecia o entendimento de que a imunidade do ITBI (prevista no<br \/>\nart.&nbsp;156,&nbsp;par\u00e1grafo 2\u00ba, inciso I, da Constitui\u00e7\u00e3o<br \/>\nFederal),&nbsp;valia apenas para contribuintes que n\u00e3o exercem atividades<br \/>\npreponderante imobili\u00e1rias.<\/p>\n<p>O novo posicionamento<br \/>\ndo Tribunal leva em considera\u00e7\u00e3o o julgamento do Supremo Tribunal Federal (STF)<br \/>\n&#8211; voto do ministro Alexandre de Moraes, proferido em agosto de 2020,&nbsp;sobre<br \/>\na imunidade do tributo municipal prevista na Constitui\u00e7\u00e3o. A Suprema Corte<br \/>\ndefiniu que o benef\u00edcio n\u00e3o alcan\u00e7a o valor dos bens que exceder o limite do<br \/>\ncapital social a ser integralizado (RE n\u00b0 796.376).<\/p>\n<p>O art. 156 da<br \/>\nCF\/88 prescreve que o ITBI \u201c<em>n\u00e3o<br \/>\nincide sobre a transmiss\u00e3o de bens ou direitos incorporados ao patrim\u00f4nio de<br \/>\npessoa jur\u00eddica em realiza\u00e7\u00e3o de capital, nem sobre a transmiss\u00e3o de bens ou<br \/>\ndireitos decorrentes de fus\u00e3o, incorpora\u00e7\u00e3o, cis\u00e3o ou extin\u00e7\u00e3o de pessoa<br \/>\njur\u00eddica, salvo se, nesses casos, a atividade preponderante do adquirente for a<br \/>\ncompra&nbsp;e venda desses bens ou direitos, loca\u00e7\u00e3o de bens im\u00f3veis ou<br \/>\narrendamento mercantil\u201d.<\/em><\/p>\n<p>Ao interpretar o<br \/>\ndispositivo legal supracitado, o ministro Moraes entendeu que a ressalva<br \/>\ntratada no fim do texto &#8211; envolvendo o setor imobili\u00e1rio &#8211; n\u00e3o se refere<br \/>\na&nbsp;integraliza\u00e7\u00e3o de capital social, mas sim apenas&nbsp;\u00e0 transmiss\u00e3o de<br \/>\nbens ou direitos decorrente de fus\u00e3o, incorpora\u00e7\u00e3o, cis\u00e3o ou extin\u00e7\u00e3o de pessoa<br \/>\njur\u00eddica.&nbsp;<\/p>\n<p>Cumpre mencionar<br \/>\nque a decis\u00e3o da 14\u00aa C\u00e2mara de Direito P\u00fablico,&nbsp;apesar de estar embasada<br \/>\nem recentemente julgamento do STF,&nbsp;ainda n\u00e3o \u00e9 definitiva, pois o<br \/>\nMunic\u00edpio ainda poder\u00e1 recorrer do julgamento.<\/p>\n<p>Para a Prefeitura<br \/>\nde S\u00e3o Paulo, a imunidade do ITBI n\u00e3o deve ser aplicada&nbsp;sobre opera\u00e7\u00f5es de<br \/>\nintegraliza\u00e7\u00e3o do capital social a empresas do setor imobili\u00e1rio, pois a<br \/>\nhip\u00f3tese \u00e9 expressamente vedada pela Constitui\u00e7\u00e3o.<\/p>\n<p>Essa recente<br \/>\ndecis\u00e3o do TJ-SP \u00e9 um \u00f3timo precedente para todas as empresas que atuam no<br \/>\nsetor e, se o novo entendimento se firmar perante os demais Tribunais de<br \/>\nJusti\u00e7a, as empresas do ramo imobili\u00e1rio ter\u00e3o direito \u00e0 restitui\u00e7\u00e3o do que<br \/>\nrecolheram no passado, al\u00e9m de, para cada nova opera\u00e7\u00e3o, n\u00e3o ser\u00e3o mais<br \/>\nobrigadas a arcar com o ITBI na integraliza\u00e7\u00e3o de im\u00f3vel.<\/p>\n<p>Para as empresas<br \/>\nque atuam no setor, recomenda-se o ajuizamento de medida judicial para tentar<br \/>\nreaver os valores que foram recolhidos no passado&nbsp;(\u00faltimos 05 anos),&nbsp;\u00e0<br \/>\nt\u00edtulo de ITBI incidente sobre a integraliza\u00e7\u00e3o do capital social por<br \/>\ntransfer\u00eancia de im\u00f3vel, bem como a obten\u00e7\u00e3o de ordem judicial que as autorize<br \/>\nao n\u00e3o recolhimento do imposto sobre as futuras opera\u00e7\u00f5es.<\/p>\n<p>A Equipe do<br \/>\nTribut\u00e1rio Contencioso do Honda, Teixeira, Araujo, Rocha Advogados fica \u00e0<br \/>\ninteira disposi\u00e7\u00e3o para auxiliar os contribuintes e demais entidades de classe<br \/>\nque possuem interesse em ingressar com uma a\u00e7\u00e3o judicial ou desejem maiores<br \/>\ninforma\u00e7\u00f5es sobre a mat\u00e9ria.<\/p>\n<p class=\"has-text-align-center\">Lucas Munhoz Filho<\/p>\n<p class=\"has-text-align-center\"><a href=\"mailto:lucas.munhoz@hondatar.com.br\">lucas.munhoz@hondatar.com.br<\/a><\/p>\n<p class=\"has-text-align-center\">Daniela Franulovic<\/p>\n<p class=\"has-text-align-center\"><a href=\"mailto:daniela@hondatar.com.br\">daniela@hondatar.com.br<\/a><\/p>\n<p class=\"has-text-align-center\">Renata Souza Rocha<\/p>\n<p class=\"has-text-align-center\"><a href=\"mailto:rrocha@hondatar.com.br\">rrocha@hondatar.com.br<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Em recente decis\u00e3o (23\/04\/2021), a&nbsp;14\u00aa C\u00e2mara de Direito P\u00fablico do Tribunal de Justi\u00e7a do [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":1116,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[39,38,1],"tags":[],"class_list":["post-804","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-covid-19","category-imprensa","category-noticia"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.6 - 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