Aspectos controvertidos envolvendo a base de cálculo do ITBI nas transações de compra e venda de imóveis

Abstract

The present work presents an analysis of the controversial aspects related to the calculation basis of the Inter vivos Real Estate Transfer Tax (ITBI), which is a municipal tax that applies to costly transfers of real estate. The calculation basis for this tax, which is the value on which the ITBI will be calculated, is one of the most discussed and controversial points when involving property purchase and sale transactions. Although article 38 of the National Tax Code establishes the guidelines for defining this calculation basis, several legal and tax issues have generated interpretative divergences among scholars, in jurisprudence and in the practices of municipal tax authorities. In view of these controversies, an in-depth analysis is essential to ensure a fair and efficient application of the tax, especially with regard to the correct assessment of the tax calculation basis. This study aims to explore these divergences and offer a clearer understanding of the criteria that should guide the application of ITBI in property purchase and sale transactions, thus contributing to uniformity and tax justice at the municipal level.