A (im)possibilidade de incidência do ISS sobre o aluguel de imóveis para veraneio

Abstract

The present work aims to demonstrate that in the face of economic crisis scenarios new forms of income increase arise, in this way, we currently have in the rental of real estate for summer vacation an important source of income for several families. Thus, in view of the emergence of this new source of income, the Municipalities have been more and more attentive and, consequently, demonstrate the desire to collect more taxes, among which we highlight the collection of Tax on Services of any Nature the rental of real estate for summer. However, the rental of real estate for summer does not fit the characteristics of service provision, therefore, the occurrence of a taxable event of the Tax on Services of any Nature is frustrated, since, before this work, it is perceived that the lease of property by itself does not constitute provision of services. With this, the Municipalities, although autonomous, must pay attention to the constitutional guidelines. In the first chapter, the tax jurisdiction of the Municipalities for the imposition of the Tax on Services of any Nature is demonstrated, standing out the ISSQN in the Constitution of the Republic and in the Complementary Law n.116 / 2003, besides demonstrating the rule matrix of the tax on screen. In the second chapter, we analyze the doctrinal discussion about the exhaustiveness of the list annexed to the Complementary Law n.116 / 2003 and the municipal autonomy in front of the services taxed by the ISSQN. The third chapter shows the (im) possibility of taxing through the ISSQN in the rental of real estate for summer, in order to analyze the understanding of the municipal tax administrations and jurisprudence on the subject, as well as the residual and non-resident competence. the obligation of imposing existing taxes on any activity that causes taxpayers. Thus, for the present study, the Federal Constitution, the National Tax Code, and Complementary Law n.116 / 2003 were read, as well as the reading of other laws and draft laws, jurisprudence, books and scientific articles dealing with Tax On Services Of Any Nature.