ITBI na Iintegralização de bens imóveis no capital social: controvérsia entre o valor venal e o valor declarado

Abstract

This study analyzes the constitutionality of levying the Real Estate Transfer Tax (ITBI) on the difference between the assessed market value and the declared value of real estate contributed to the share capital of legal entities, in light of Article 156, §2, I, of the 1988 Federal Constitution. In order to achieve the central objective of this research, which is to critically examine the constitutionality of taxing the excess value of the property, the study addresses the concept of ITBI, its taxable event, the calculation basis, the legal notion of contributing real estate to corporate capital, the constitutional tax immunity, the distinction between assessed value and declared value, and the consolidated case law. Considering the lack of doctrinal uniformity regarding the scope of ITBI immunity, this work seeks to contribute to the legal debate by highlighting the impacts of limiting such immunity on the business environment and on the federative balance