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{"id":12914,"date":"2018-02-14T00:00:00","date_gmt":"2018-02-14T02:00:00","guid":{"rendered":"http:\/\/www.blbbrasil.com.br\/blog\/aliquotas-itcmd\/"},"modified":"2024-01-26T16:24:24","modified_gmt":"2024-01-26T19:24:24","slug":"aliquotas-itcmd","status":"publish","type":"post","link":"https:\/\/dev.blbescoladenegocios.com.br\/blog\/aliquotas-itcmd\/","title":{"rendered":"Estados aumentam as al\u00edquotas dos impostos sobre doa\u00e7\u00e3o e heran\u00e7as"},"content":{"rendered":"

No artigo \u201cPlanejamento Sucess\u00f3rio em tempos de crise<\/u><\/strong><\/a>\u201d j\u00e1 publicado em nosso Blog, falamos sobre a import\u00e2ncia do Planejamento Patrimonial, em especial, em tempos de dificuldade econ\u00f4mica enfrentada por nosso Pa\u00eds. Isso porque, a mais prov\u00e1vel rea\u00e7\u00e3o dos entes federativos, Uni\u00e3o, Estados e Munic\u00edpios, diante de tal cen\u00e1rio, \u00e9 a j\u00e1 t\u00e3o previs\u00edvel e \u00f3bvia majora\u00e7\u00e3o da carga tribut\u00e1ria<\/a><\/strong>.<\/p>\n

Tratamos especificamente da majora\u00e7\u00e3o da al\u00edquota do denominado Imposto Sobre Transmiss\u00e3o Causa Mortis e Doa\u00e7\u00e3o (ITCMD)<\/strong>. \u00c0 \u00e9poca, j\u00e1 havia ind\u00edcios sobre a possibilidade de ser encaminhado ao Senado projeto de lei, cuja proposta seria o aumento da al\u00edquota m\u00e1xima de ITCMD atualmente de 8% para 20%.<\/p>\n

Paralelamente, muitos estados, os quais at\u00e9 ent\u00e3o n\u00e3o aplicavam a al\u00edquota m\u00e1xima<\/strong> prevista em lei, majoraram, ao longo desse per\u00edodo, a carga tribut\u00e1ria<\/strong> passando a aplicar a al\u00edquota m\u00e1xima permita de 8%, fazendo uso tamb\u00e9m da progressividade das al\u00edquotas.<\/p>\n

Atualmente, j\u00e1 s\u00e3o nove estados que adotam a al\u00edquota m\u00e1xima de referido imposto, sendo eles:<\/p>\n