A (in)constitucionalidade da dupla incidência de ITBI no contrato de compra e venda com interveniência: estudo sobre as operações no município de Santa Rita – PB

Abstract

Acquiring real estate is an achievement that many people would like to accomplish, whether it's land, a house, an apartment, and so on. To do so, it is necessary to follow the formal procedure for acquiring these properties. In this case, we are referring to the public deed of sale and purchase, through which the parties will establish, through their autonomy of will, a legal transaction based on an inter vivos agreement regarding real estate. To ensure this, the transfer tax on real estate, abbreviated as ITBI, must be paid. ITBI is a municipal tax. In this current work, we analyze the position adopted by the Municipal Government of Santa Rita-PB regarding the collection of the aforementioned tax. On this aspect, we address, based on principles of tax law and its fundamental aspects in light of the Constitution, the (in)constitutionality of Section III, Article 100, of Supplementary Law 10/2008, which establishes the new tax and revenue code for the municipality of Santa Rita, Paraíba, and provides other provisions concerning the collection of ITBI in sales and purchase contracts, in accordance with the principles that guide tax law.