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Artigo – STF afasta Imposto de Renda na transmissão de bens por herança – Por Gleydson K. L. Oliveira 476u30

O Que E E Para Que Serve Um Inventario Negativo

O Supremo Tribunal Federal, em recente decisão, examinou importante discussão envolvendo conflito de competência tributária entre entes federados, em que os estados e a União exigem, respectivamente, a incidência do Imposto de Transmissão Causa Mortis e Doação (ITCMD) e do Imposto de Renda (IR) sobre o ganho de capital decorrente da valorização de bens transmitidos por herança ou doação.

O ITCMD incide na transferência da propriedade de bens e direitos decorrentes da herança ou doação, tendo como contribuinte o herdeiro ou o donatário, cujas alíquotas variam de estado para estado, podendo chegar até 8%.

O IR, exigido pela União, incide sobre o eventual ganho de capital auferido na atualização do valor do bem no momento da transferência da propriedade, tendo como contribuinte o doador ou espólio/herdeiros, variando a alíquota entre 15% e 22%.

Parece-nos que, em razão da transmissão de bens por herança ou doação, que se sujeita constitucionalmente à incidência do ITCMD (CF, artigo 155, I), itir também a incidência do IR sobre os mesmos fatos implica bitributação e transgressão à norma constitucional de repartição de competência tributária.

A partir da noção de federalismo fiscal, a Constituição Federal distribuiu as competências tributárias entre os entes federados — União, estados, municípios e Distrito Federal —, em que a atribuição de um ente para instituir impostos sobre determinado fato exclui a competência dos demais (STF, ADI 4.565, relator: ministro Roberto Barroso).

Se a Constituição, em seu artigo 155, inciso I, atribui aos estados a competência tributária de instituir imposto sobre a transmissão de bens e direitos por herança ou doação (ITCMD), afigura-se que deve ser, pois, excluída a competência tributária de a União instituir Imposto de Renda (IR) sobre os mesmos fatos, ainda que haja ganho de capital.

A Fazenda Nacional sustenta que não haveria uma bitributação, eis que o IR não incide em si sobre a herança ou a doação, mas apenas sobre o ganho de capital decorrente da valorização e que somente foi aferida no momento da transferência.

A vingar a tese sustentada pela Fazenda Nacional, haveria tanto a incidência do ITCMD, em razão da transmissão de bens e direitos por herança ou doação, como também do IR sobre o ganho de capital dos bens transmitidos pelos mesmos fatos. No entanto, há flagrante bitributação, na medida em que o recolhimento do ITCMD abrange o valor atualizado dos bens e direitos por herança ou doação.

A 1ª Turma do STF, relator: ministro Roberto Barroso, no ARE 1.387.761, decidiu, em 22/2/2023, que itir a incidência de IR sobre a valorização de bem decorrente da herança ou da doação já sujeita ao ITCMD configura bitributação.

Além disso, o constituinte repartiu o poder de tributar entre os entes federados, introduzindo regra constitucionais, que, sobretudo no que toca aos impostos, predeterminam as materialidades tributárias, servindo tal modelo como impedimento para que uma mesma materialidade venha a concentrar mais de uma incidência de impostos de entes diversos.

Se o ITCMD é calculado tomando-se por base o valor atualizado dos bens, importa reconhecer que tal tributação abrange o mesmo fato jurídico eleito pela Fazenda Nacional a título de IR sobre o ganho de capital, qual seja, a diferença a maior entre o valor de mercado e o valor da aquisição dos bens, o que é suficiente para configurar bitributação.

Portanto, a pretensão da Fazenda Nacional de tributar, como se ganho de capital fosse, a diferença a maior encontrada entre o valor de mercado e o valor da aquisição de bens encontra óbice intransponível na competência tributária definida no artigo 155, I, da Constituição como também na proibição da bitributação, eis que a tributação de bens decorrentes da herança ou doação se sujeita à incidência do ITCMD, incluindo o eventual ganho de capital ou da valorização dos bens.

 

Gleydson K. L. Oliveira é mestre e doutor em Direito pela PUC-SP, professor da graduação e mestrado da UFRN e advogado.

 

Fonte: ConJur