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DECRETO Nº 18.735, DE 17 DE JUNHO DE 2024.
Altera o Decreto nº 17.026, de 29 de novembro de 2018, que “Regulamenta a Lei nº 5.492, de 28 de dezembro de 1988, que instituiu o Imposto sobre Transmissão de Bens Imóveis por Ato Oneroso Inter Vivos – ITBI.”.
O PREFEITO DE BELO HORIZONTE, no exercício da atribuição que lhe confere o inciso VII do art. 108 da Lei Orgânica,
Art. 1º – O art. 1º do Decreto nº 17.026, de 29 de novembro de 2018, a a vigorar acrescido dos seguintes §§ 1º e 2º:
§ 1º – A DTIIV se destina a declarar à istração tributária do Município a ocorrência de negócio jurídico que constitua fato gerador do imposto, nos termos da lei.
§ 2º – A DTIIV deverá ser preenchida e apresentada pelo sujeito ivo da obrigação tributária na forma e nos termos previstos em portaria da Secretaria Municipal de Fazenda – SMFA.”.
Art. 2º – O art. 2º do Decreto nº 17.026, de 2018, a a vigorar com a seguinte redação:
“Art. 2º – O lançamento do imposto será efetuado com base nas informações registradas pelo contribuinte na DTIIV.”.
Art. 3º – O Decreto nº 17.026, de 2018, a a vigorar acrescido do seguinte art. 2º-A:
“Art. 2º-A – São elementos essenciais do lançamento, indispensáveis à apuração do imposto e à geração do respectivo Documento de Recolhimento e Arrecadação Municipal – Dram:
I – identificação dos transmitentes e dos adquirentes;
II – identificação do imóvel, com os seguintes elementos, quando cabíveis:
d) área total de terreno;
e) percentual do terreno transmitido e a ser avaliado;
g) área total construída;
h) percentual da área construída transmitido e a ser avaliado;
i) estágio percentual da construção;
III – natureza da transmissão;
IV – valor da transação.”.
Art. 4º – O inciso I do art. 3º do Decreto nº 17.026, de 2018, a a vigorar com a seguinte redação:
I – antes da lavratura do instrumento público de transmissão ou cessão;”.
Art. 5º – O art. 4º do Decreto nº 17.026, de 2018, a a vigorar com a seguinte redação:
“Art. 4º – Os serviços notariais serão responsáveis pelo arquivamento das DTIIVs protocolizadas em sua serventia, pelo prazo de 6 (seis) anos, a contar da data de emissão do respectivo Dram, devendo apresentá-las à istração tributária do Município, quando requeridas.”.
Art. 6º – O caput do art. 5º do Decreto nº 17.026, de 2018, a a vigorar com a seguinte redação:
“Art. 5º – O descumprimento dos prazos estabelecidos no art. 9º da Lei nº 5.492, de 1988, para recolhimento de ITBI ou, no caso de recolhimento a menor, para a sua complementação, acarretará a incidência de atualização monetária, multa e juros de mora, na forma da legislação aplicável.”.
Art. 7º – O art. 6º do Decreto nº 17.026, de 2018, a a vigorar com a seguinte redação:
“Art. 6º – É obrigatória a apresentação de DTIIV retificadora para requerer a alteração de qualquer um dos elementos essenciais do lançamento, previstos no art. 2º-A.
§ 1º – A apresentação de DTIIV retificadora de qualquer elemento essencial do lançamento ou a sua alteração através de procedimento de ofício autorizam nova apuração da base de cálculo do imposto, nos termos da legislação em vigor.
§ 2º – É permitido o aproveitamento de crédito não alcançado pela prescrição, decorrente de lançamento anterior cancelado.
§ 3º – O aproveitamento de crédito de que trata o § 2º somente poderá ser deferido ao mesmo sujeito ivo ou a quem ele autorizar expressamente.
§ 4º – Não se considera alteração de elemento essencial do lançamento os seguintes ajustes:
I – correção de erros de grafia ou complementação de nomes, dados e informações do transmitente ou do adquirente;
II – inclusão de cônjuge do adquirente ou do transmitente, desde que se comprove que a situação matrimonial era a mesma na data do lançamento anterior;
III – retificação de outras informações da transação que, à época da declaração original, não importasse em modificação:
b) da identificação do imóvel transmitido;
c) das partes da transmissão imobiliária.
§ 5º – A correção, complementação, inclusão ou retificação de que trata o § 4º poderá ser requerida antes do registro da transação, sem prejuízo dos créditos porventura recolhidos, ficando sujeita, a critério do Fisco, à comprovação documental ou demonstração da procedência do ajuste.”.
Art. 8º – O art. 7º do Decreto nº 17.026, de 2018, a a vigorar com a seguinte redação:
“Art. 7º – O valor da base de cálculo do ITBI, apurado nos termos do art. 5º da Lei nº 5.492, de 1988, vinculará a istração tributária do Município durante o prazo de 120 (cento e vinte) dias, contados da data da notificação do lançamento ao contribuinte, desde que mantidos inalterados os elementos essenciais do lançamento, ressalvado o disposto no art. 149 da Lei federal nº 5.172, de 25 de outubro de 1966.
§ 1º – O valor da transação declarado na DTIIV presume-se verdadeiro e equivalente ao valor de mercado do respectivo imóvel, somente podendo ser desconsiderado pela autoridade fazendária após a instauração de processo istrativo específico, no qual deverá ser assegurado ao contribuinte o exercício do contraditório e da ampla defesa.
§ 2º – A desconsideração do valor declarado pelo contribuinte será embasada em avaliação do bem objeto da transmissão, na qual a autoridade fazendária apurará o valor de mercado do imóvel, considerando, entre outros fatores justificadamente relevantes, os seguintes:
II – características da região, do logradouro, do terreno e da respectiva construção;
III – valores coletados junto ao mercado imobiliário.
§ 3º – A base de cálculo resultante da avaliação de que trata o § 2º será notificada ao contribuinte por meio do Domicílio Eletrônico dos Contribuintes e Responsáveis Tributários do Município de Belo Horizonte – Decort-BH –, instituído pelo Decreto nº 16.841, de 6 de fevereiro de 2018.”.
Art. 9º – O Decreto nº 17.026, de 2018, a a vigorar acrescido do seguinte art. 7º-A:
“Art. 7º-A – No lançamento do ITBI devido em decorrência da preponderância de atividade econômica impeditiva da imunidade do imposto, disciplinada nos arts. 36 e 37 da Lei federal nº 5.172, de 1966, o valor venal do imóvel será apurado com base na data do registro imobiliário da respectiva transação.
§ 1º – Diante da impossibilidade de levantamento de dados idôneos suficientes para apuração do valor venal do imóvel nos termos do caput , a base de cálculo do imposto será definida, a critério da istração tributária, com base em informações atuais ou contemporâneas à data do registro imobiliário disponíveis.
§ 2º – Utilizadas informações atuais para definição da base de cálculo do imposto nos termos no § 1º, o valor corrente apurado será corrigido monetariamente à data do registro imobiliário pela variação do Índice de Preços ao Consumidor Amplo Especial – IPCA-E – apurado pelo Instituto Brasileiro de Geografia e Estatística – IBGE.”.
Art. 10 – O art. 8º do Decreto nº 17.026, de 2018, a a vigorar com a seguinte redação:
“Art. 8º – Para fins do disposto no art. 5º da Lei nº 5.492, de 1988, a base de cálculo do imposto corresponderá ao valor:
I – da arrematação do bem em hasta pública realizada em processo judicial de execução;
II – da arrematação do bem em leilão extrajudicial realizado nos termos do art. 27 da Lei federal nº 9.514, de 20 de novembro de 1997;
III – da adjudicação do bem penhorado ao exequente, nos termos do art. 876 da Lei federal nº 13.105, de 16 de março de 2015;
IV – da arrematação do bem em leilão realizado nos termos do inciso I do art. 76 da Lei federal nº 14.133, de 1º de abril de 2021.
Parágrafo único – Os valores previstos neste artigo serão corrigidos monetariamente com base na variação do IPCA-E, verificada a partir da data do:
I – auto de arrematação expedido nos termos do art. 903 da Lei federal nº 13.105, de 2015, na hipótese do inciso I do caput ;
II – auto de arrematação assinado pelo leiloeiro e pelo arrematante, na hipótese do inciso II do caput ;
III – auto de adjudicação expedido nos termos do § 1º do art. 877 da Lei federal nº 13.105, de 2015, na hipótese do inciso III do caput ;
IV – leilão, na hipótese do inciso IV do caput .”.
Art. 11 – O art. 12 do Decreto nº 17.026, de 2018, a a vigorar com a seguinte redação:
“Art. 12 – O contribuinte que não concordar com o lançamento poderá reclamar no prazo de 30 (trinta) dias, contados da notificação.
§ 1º – Na hipótese de que trata o caput , o contribuinte deverá juntar ao processo istrativo as evidências, laudos e documentos que julgar necessários à comprovação da adequação, ao mercado imobiliário, do valor da transmissão e dos demais dados e informações constantes da DTIIV.
§ 2º – Examinadas as razões da reclamação tempestivamente apresentada pelo contribuinte, a autoridade fazendária deverá:
I – no caso de deferimento, revisar o lançamento e extinguir o respectivo contencioso, utilizando como base de cálculo do imposto o montante da transação informado na DTIIV;
II – no caso de deferimento parcial, notificar o contribuinte da decisão e do novo lançamento do imposto;
III – no caso de indeferimento, encaminhar o processo istrativo à Junta de Julgamento Tributário.
§ 3º – O contribuinte poderá apresentar reclamação no prazo de 30 (trinta) dias, contados da data da notificação a que se refere o inciso II do § 2º, com os elementos e provas que julgar cabíveis.
§ 4º – Deferida a reclamação e revisto o lançamento pela autoridade fazendária, ou julgada procedente a reclamação pelos órgãos do Conselho istrativo de Recursos Tributários do Município – Cart-BH –, o contribuinte poderá solicitar a restituição de eventual indébito, nos termos do Decreto nº 14.252, de 12 de janeiro de 2011.
§ 5º – A reclamação contra o lançamento suspenderá a exigibilidade do respectivo crédito tributário até seu julgamento definitivo pelo Cart-BH.”.
Art. 12 – Este decreto entra em vigor na data de sua publicação.
Belo Horizonte, 17 de junho de 2024.
Prefeito de Belo Horizonte
Fonte: Diário Oficial do TJMG
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