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O Projeto de Lei Complementar (PLP) 6/23 prevê que não incidirá o Imposto sobre a Transmissão de Bens Imóveis (ITBI) sobre os bens partilhados igualitariamente no divórcio ou separação. A proposta tramita na Câmara dos Deputados.
O texto é do deputado Marangoni (União-SP) e altera o Código Tributário Nacional, que estabelece as regras do ITBI. O imposto incide sobre a compra e venda de imóveis.
Marangoni alega que a Constituição prevê a cobrança do imposto apenas quando ocorre ato oneroso, como a compra e venda de um bem.
“A partilha de bens no divórcio não se configura fato gerador, pois que não há permuta de bens. Não ocorre a transferência da propriedade do bem imóvel no divórcio, apenas a divisão”, diz o deputado.
Marangoni lembra que há decisões de tribunais de todo o País nesse sentido.
Tramitação
O projeto será despachado para análise das comissões permanentes e, depois, do Plenário da Câmara.
Fonte : Agência Câmara de Notícias
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