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y15r
Tema chegou ao (STF), que vai discutir na próxima semana se é possível ser cobrado tanto sobre o PGBL quanto sobre o VGBL em caso de morte do titular
A Câmara aprovou ontem o texto-base da segunda etapa da regulamentação da Reforma Tributária. Foram 303 votos favoráveis e 142 contrários — eram necessários 257 votos. O presidente da Câmara, Arthur Lira (PP-AL), anunciou que os destaques (propostas de alteração) serão votados hoje.
O texto trata das regras de istração do comitê gestor do Imposto sobre Bens e Serviços (IBS), a ser arrecadado por estados e municípios. O IBS é parte do Imposto sobre Valor Agregado (IVA) criado com a reforma, cujo braço federal é a Contribuição sobre Bens e Serviços (CBS).
Deputados votaram o projeto após uma reunião entre líderes que durou mais de quatro horas. O primeiro e mais amplo projeto de regulamentação foi aprovado pela Câmara em julho e está no Senado.
A proposta também prevê a controversa cobrança de imposto sobre herança de previdência privada, embora esse não seja o objetivo da reforma. O texto autoriza estados a taxarem recursos depositados em planos de previdência privada transmitidos a beneficiários por meio de heranças . Isso será feito no momento da transferência da titularidade.
Os deputados estabeleceram que os investidores que ficarem mais de cinco anos no produto financeiro do tipo VGBL (Vida Gerador de Benefício Livre, de característica mais próxima de um seguro), a contar da data do aporte inicial, serão isentos do Imposto sobre Transmissão Causa Mortis e Doação (ITCMD) — de competência estadual.
Já a tributação sobre o PGBL (Plano Gerador de Benefício Livre, que tem perfil mais de aplicação de longo prazo) incidiria independentemente do prazo em que os recursos foram investidos.
A permissão para os estados taxarem os planos de previdência privada chegou a ser incluída numa primeira versão da proposta, mas foi retirada por decisão do presidente Luiz Inácio Lula da Silva.
Atualmente, alguns estados já cobram ITCMD sobre planos de previdência privada no momento da transferência para herdeiros. Mas não há uma regra uniforme, e isso é alvo de questionamentos na Justiça. Por isso, os estados queriam estabelecer um padrão para a cobrança desse imposto. A ideia é evitar que a previdência complementar seja usada como planejamento sucessório.
“O texto está dando oportunidade de isenção do pagamento do tributo e não da cobrança. Prevê isenção do pagamento do ITCMD desde que o prazo de aplicação seja de no mínimo cinco anos”, disse o relator, deputado Mauro Benevides (PDT-CE).
Julgamento no STF
Essa discussão também chegou ao Supremo Tribunal Federal (STF), que vai discutir na próxima semana se é possível ser cobrado tanto sobre o PGBL quanto sobre o VGBL em caso de morte do titular.
O julgamento ocorrerá no plenário virtual, entre os dias 23 e 30 de agosto. O relator é o ministro Dias Toffoli. Há dois anos, o STF decidiu que o caso deve ter repercussão geral.
O caso chegou ao STF devido a uma lei do Rio de Janeiro, que autorizava a cobrança em caso de morte do titular no PGBL e no VGBL. O Tribunal de Justiça do Rio (TJRJ), no entanto, considerou a cobrança sobre o VGBL inconstitucional. O entendimento foi questionado no STF.
No TJRJ, o entendimento foi de que o VGBL funciona como um seguro de pessoa . Já o estado do Rio alegou, no recurso ao STF, que se trata de seguro por sobrevivência, e não de vida, e que por isso seria destinado ao próprio beneficiário.
“(O STF vai) Avaliar se, no momento do falecimento do titular do plano haveria ou não uma transmissão causa mortis dos valores apta a justificar a incidência do ITCMD , ou se nós estaríamos diante de valores que se configurariam recorrentes de um seguro e, consequentemente, não estariam nessa base de incidência”, afirma Caroline Pomjé, professora da FGV Direito SP.
Transferência de imóveis
Guilherme Costa Val, coordenador tributário do escritório Ayres Ribeiro Advogados, lembra que o Superior Tribunal de Justiça (STJ) julgou em 2023 um caso em que ficou claro que um plano de previdência privada foi aberto por uma senhora aos 80 anos com o intuito de ser reado a um herdeiro:
“Embora haja uma subjetividade enorme, o Fisco hoje precisa ter indícios. Então, a idade do titular e o tempo de abertura do plano até a sua transferência para o herdeiro são fatores que influenciam”.
Ele teme generalizações com o projeto da Câmara.
“Imagine um pai de família com 35 anos que fez um plano de previdência VGBL para servir como seguro aos filhos. E, três anos depois, morre de infarto. O plano vai ser tratado como se fosse abusivo. O que fundamentou a isenção do imposto caso o plano tenha sido constituído há mais cinco anos">
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