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y15r
Discute-se aqui recente decisão sobre a incidência de imposto estadual e do imposto de renda em decorrência da valorização do imóvel por transferência em sucessão por herança, legado ou doação em adiantamento da legítima aos herdeiros do imóvel deixado pelo de cujus, à diferença a maior do que consta da declaração de renda do de cujus, conforme decisões da 1ª Turma (relator ministro Roberto Barroso) e da 2ª Turma (relator ministro Nunes Marques) do Supremo Tribunal Federal (STF).
Em resumo, os dois relatores apresentaram a seguinte posição:
– O ministro Roberto Barroso entende que a tributação deve ser pelo tributo estadual e não há incidência do IR;
– Por sua vez, o ministro Nunes Marques define que incide a tributação estadual e, quanto ao IR, não há matéria constitucional para análise.
A decisão tem por base o §3º do artigo 3º da Lei n. 7.713/1988 e o §1º do artigo 23 da Lei nº 9.532/1997, que dispõem o seguinte:
Lei nº 7.713/1988
“Artigo 3º O imposto incidirá sobre o rendimento bruto, sem qualquer dedução, ressalvado o disposto nos artigos 9º a 14 desta Lei.
[…]
3º Na apuração do ganho de capital serão consideradas as operações que importem alienação, a qualquer título, de bens ou direitos ou cessão ou promessa de cessão de direitos à sua aquisição, tais como as realizadas por compra e venda, permuta, adjudicação, desapropriação, dação em pagamento, doação, procuração em causa própria, promessa de compra e venda, cessão de direitos ou promessa de cessão de direitos e contratos afins.”
Lei nº 9.532/1997
“Artigo 23. Na transferência de direito de propriedade por sucessão, nos casos de herança, legado ou por doação em adiantamento da legítima, os bens e direitos poderão ser avaliados a valor de mercado ou pelo valor constante da declaração de bens do de cujus ou do doador.
1º Se a transferência for efetuada a valor de mercado, a diferença a maior entre esse e o valor pelo qual constavam da declaração de bens do de cujus ou do doador sujeitar-se-á à incidência de imposto de renda à alíquota de quinze por cento.” A título de exemplo, na prática, o que determina o §1º do artigo 23 da Lei nº 9.532/1997 é que quando um bem imóvel constante da declaração do de cujus no valor de aquisição de R$ 2 milhões, em 2020, tem seu valor “avaliado” na data da morte, por exemplo, no valor de R$ 3 milhões, em dezembro de 2022, o espólio ficará sujeito a recolher 15% a título de Imposto sobre a Renda das Pessoas Físicas (IRPF) sobre a diferença de R$ 1 milhão). (o exemplo é ilustrativo, a diferença deve ser menor após aplicar os fatores constante do programa Ganho de Capital — GCAP).
Contudo, surge a discussão quanto ao conceito de renda (artigo 43, II, do Código Tributário Nacional [CTN]). Embora seja muito , não se pode, com todo o respeito, a “morte” ser considerada causa de “renda”, “proventos” ou “ganho de capital”: “ninguém espera morrer, tampouco a morte vem a ser um ‘ganho financeiro'” (VINICIUS LOSS, Empório do Direito, 23 ago. 2017).
Modesto Carvalhosa (Estudo do imposto sobre a renda, Forense, 2003, p. 311) entende que “a renda deve provir de uma fonte patrimonial pertencente a à própria pessoa anteriormente” e não ao herdeiro que recebeu o bem por herança, concluindo-se que:
Dessa forma, somente constitui renda tributável aquela originada no patrimônio preexistente da própria pessoa, ou seja, a obtida a título oneroso, entendida esta última palavra como o esforço ou risco da aplicação de um patrimônio material ou imaterial, numa determinada, pelo próprio indivíduo que irá pagar o tributo (à aplicação de capital, juros, trabalho, salário). Não é tributável, portanto, a renda acrescida ao patrimônio de uma determinada pessoa a título gratuito, por doação, herança etc.
A Constituição (CF/1988, artigo 155, I), ao definir as competências tributárias, estabelece que é de competência dos estados e do Distrito Federal instituir Imposto sobre Transmissão de Causa Mortis e Doação (ITCMD) de quaisquer bens ou direitos.
Por seu turno, o CTN, ao tratar do imposto sobre causa mortis, estabelece que a base de cálculo do tributo é o valor venal do bem (artigo 35 c/c artigo 38).
O que determina a norma é que, com a morte do de cujus, ocorre de imediato a transmissão patrimonial aos herdeiros, como define o art. 1.784 do Código Civil (CC/2002). E a transmissão tem de ser pelo valor venal e não pelo valor constante da Declaração de Imposto sobre a Renda da Pessoa Física (DIRPF), e o único imposto a ser tributado é o estadual, como estabelece a CF/1988 e o CTN.
O estado de Pernambuco, mediante o artigo 5º da Lei nº 13.974/2009, determina a cobrança do ITCMD e tem como base de cálculo o valor venal dos bens ou direitos transmitidos ou doados.
A crítica que se faz é que não pode a causa mortis ser considerada “ganho de capital” tributável para fins de imposto de renda a partir da data da morte.
No caso dos herdeiros, por determinação da legislação estadual, deve ser declarado o valor venal do bem constante na data do evento “morte do de cujus” e não o valor defasado constante da declaração do imposto sobre a renda. A doação e herança, por ser uma transferência patrimonial gratuita, não pode sofrer incidência do imposto sobre a renda constante do artigo 153, III, da CF/1988 quando incide sobre outra operação, que é a do artigo 153, I, da CF/1988. Ora, se a base de cálculo do valor venal servir para as duas esferas tributantes (estadual e federal), acarretará bitributação.
Complementando a leitura do §3º do artigo 3º da Lei nº 7.713/1988, o inciso III do artigo 22 da Lei nº 7.713/1988 exclui a “valorização” da incidência do IR do “ganho de capital” e as “transferências causa mortis e as doações em adiantamento da legítima”:
“Artigo 22. Na determinação do ganho de capital serão excluídos:
[…]
III – as transferências causa mortis e as doações em adiantamentos de legitimas;
[…].”
Misabel Abreu Machado Derzi, ao comentar o livro de Aliomar Baleeiro (Direito tributário brasileiro, p. 267) a respeito de “ganho de capital”, esclarece esse conceito:
“[…] Sendo acréscimo ao patrimônio do beneficiado, poderíamos, também, configurar fato tributável por meio do imposto de renda (lucro; ganho de capital)? A Constituição Federal responde que não. Seguindo o modelo de sistema tributário mais usual, tal como ocorre na Europa e na América, ela autonomizou essas formas de aquisição (por causa mortis e por meio de doação), para isso se criou espécie independente que entregou a competência tributária ao estado. Efetivamente, nenhum dos países que adota modelo de sistema como o nosso ite simultaneamente tais transmissões causa mortis e doações ao imposto de renda. A rigor, nesses modelos, o imposto sobre a renda e transmissão por causa mortis e doação é complementar ao imposto de renda. Daí a pessoalidade e a progressividade conferidas a ambos. Ao contrário, somente naqueles em que inexiste espécie independente, o imposto de herança e doações, é que o imposto de renda alcança os ganhos de capital que as aquisições gratuitas representam.”
Para Bulhões Pedreira (Imposto de Renda, p 218), ao distinguir tributos sobre ganho patrimônio, ou capital, sobre a renda, “entendemos que o conceito constitucional de renda não permite à lei ordinária sujeitar o imposto sobre a renda às doações, heranças e quaisquer outras modalidades de transferência de capital”.
A 1ª Turma do STF julgou neste sentido:
“EMENTA: TRIBUTÁRIO IMPOSTO DE RENDA SOBRE GANHO DE CAPITAL DOAÇÃO ARTIGO 3º, §3º, DA LEI N. 7.713/88, ARTIGO 23 DA LEI N. 9.532/97, ARTIGO 43, II, DO CTN. INOCORRÊNCIA DE ACRÉSCIMO PATRIMONIAL. SENTENÇA MANTIDA. 1. A doação de imóvel não gera para o doador qualquer tipo de acréscimo patrimonial, estando, portanto, esta operação isenta da incidência de imposto de renda. 2. A valorização imobiliária dos bens objeto da doação não deverá ser tributada como ganho de capital para o doador, uma vez que houve redução do seu patrimônio, gerando eventual acréscimo patrimonial apenas para o destinatário. 3. […] A lei ordinária, ao estabelecer que a doação constitui acréscimo patrimonial para o doador, contraria a definição do fato gerador do Imposto sobre a Renda, prevista no artigo 3º, II, do CTN, norma com hierarquia de lei complementar 5. […]”. (REAGTR 1387761/ES, Rel. Min. Roberto Barroso).
Já a 2ª Turma do STF decidiu assim:
“EMENTA: LEI N. 9.532/97. MATÉRIA INFRACONSTITUCIONAL. INEXISTÊNCIA DE OFENSA DIRETA À CONSTITUIÇÃO FEDERAL. GANHO DE CAPITAL EM BENS HERDADOS. 1. […] 2. A discussão acerca da ocorrência de bitributação exige a reinterpretação de norma infraconstitucional, o que é vedado em recurso extraordinário. 3. Dissentir da conclusão alcançada pelo Colegiado de origem quanto à ausência de ganho de capital na transferência de bens herdados demandaria a análise do conjunto fático-probatório produzido nos autos […]. 4. […]” (AgRg do RE 943075/MG, relator ministro Nunes Marques).
Portanto, o herdeiro, ao receber “bens e direitos” por transmissão de causa mortis ou doação, não importa a ocorrência do fato gerador ou se tenha “ganho de capital” e/ou, por conseguinte, não havendo incidência da norma ordinária, “renda”, e o fato gerador do imposto sobre a transmissão de causa mortis e doação é o tributo estadual. Desejamos vida longa ao entendimento do STF, em respeito ao princípio constitucional.
Gláucio Manoel de Lima Barbosa é advogado, sócio do escritório Ivo Barboza & Advogados Associados e pós-graduado em Direito Tributario pela Universidade Federal de Pernambuco.
Glaubia Amélia de Souza Lima Gil Rodrigues é advogada, mestranda em Direito Empresarial pela Faculdade de Direito na Universidade de Lisboa (FDUAL), especialista em Direito Empresarial pela Fundação Getúlio Vargas (FGV/SP) e Universidade Federal de Pernambuco(UFPE).
Fonte : ConJur
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