Concepção de valor venal como base de cálculo do ITBI: Uma análise do acórdão de julgamento do tema n.º 1.113 pelo Superior Tribunal de Justiça

Abstract

The present study focuses on the research subject of the calculation basis of ITBI (Tax on the Transfer of Real Estate), as there is doctrinal divergence in the interpretation of the term "valor venal" (market value), established in article 38 on the National Tax Code of 1966. Some believe that the calculation basis of ITBI is linked to the calculation basis of IPTU (Urban Property Tax). Others argue that the calculation basis should coincide with the price set in the legal transaction. There are also those who argue that the calculation basis of this tax should correspond to the economic-patrimonial value of the property. The study includes basic reflections on the taxation activity, characterized by the legal relationship established between the State and the taxpayer. Following that, the history of ITBI, its general aspects, and its regulation in the Municipality of São Paulo are explained. Finally, there is an analysis of the judgment ruling on Theme No. 1,113, issued by the First Section of the Superior Court of Justice, with important observations on the established theses and comments on the conception of the term market value for the proper determination of the ITBI calculation basis.