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{"id":22904,"date":"2024-02-23T14:52:44","date_gmt":"2024-02-23T17:52:44","guid":{"rendered":"https:\/\/dev.blbescoladenegocios.com.br\/blog\/?p=22904"},"modified":"2024-02-26T10:31:28","modified_gmt":"2024-02-26T13:31:28","slug":"projeto-de-lei-7-2024-propoe-alteracao-da-aliquota-de-itcmd-em-sao-paulo","status":"publish","type":"post","link":"https:\/\/dev.blbescoladenegocios.com.br\/blog\/projeto-de-lei-7-2024-propoe-alteracao-da-aliquota-de-itcmd-em-sao-paulo\/","title":{"rendered":"Projeto de Lei 7\/2024 prop\u00f5e altera\u00e7\u00e3o da al\u00edquota de ITCMD em S\u00e3o Paulo"},"content":{"rendered":"\n

Al\u00edquota escalonada de ITCMD conforme valor do bem herdado ou doado no estado de S\u00e3o Paulo \u00e9 proposta no Projeto de Lei 7\/2024.<\/em><\/p>\n\n\n\n

Aprovada no final de 2023, ap\u00f3s extensa discuss\u00e3o e ajustes, a Reforma Tribut\u00e1ria (Emenda Constitucional n\u00ba 132) trouxe mudan\u00e7as consider\u00e1veis nas regras do ITCMD<\/strong><\/a> (Imposto de Transmiss\u00e3o Causa Mortis) a serem aplicadas por cada um dos estados da Federa\u00e7\u00e3o. Pelo novo texto, o tributo deve passar a ser progressivo, de forma que a al\u00edquota deve aumentar \u00e0 medida que o montante herdado ou doado seja, tamb\u00e9m, maior. Com a referida mudan\u00e7a, o recolhimento do imposto dever\u00e1 ser proporcional ao valor recebido.<\/p>\n\n\n\n

Em face de tais altera\u00e7\u00f5es, foi apresentado na ALESP (Assembleia Legislativa do Estado de S\u00e3o Paulo) o Projeto de Lei n\u00ba 7\/2024<\/strong><\/a>, em 2 de fevereiro de 2024, que prop\u00f5e a amplia\u00e7\u00e3o das al\u00edquotas do ITCMD no estado de S\u00e3o Paulo. Seu principal objetivo \u00e9 modificar a al\u00edquota atual de 4%, que incide sobre doa\u00e7\u00f5es e heran\u00e7as, e estabelecer um sistema progressivo de al\u00edquotas de acordo com o valor do bem doado ou herdado, estando, assim, em conson\u00e2ncia com as mudan\u00e7as trazidas pela Emenda Constitucional n\u00ba 132.<\/p>\n\n\n\n

Posto isto, caso o referido projeto de lei seja aprovado, a atual al\u00edquota de 4%, prevista na Lei n\u00ba. 10.705\/2000, dever\u00e1 ser substitu\u00edda por al\u00edquotas que variam de 2% a 8%, as quais ser\u00e3o aplicadas de acordo com o valor do patrim\u00f4nio doado ou herdado, conforme abaixo indicado:<\/p>\n\n\n\n

\"\"<\/figure>\n\n\n\n

A t\u00edtulo exemplificativo, considerando a legisla\u00e7\u00e3o atual, sobre um patrim\u00f4nio de R$ 10.000.000,00 incidiria a al\u00edquota de 4%, resultando no valor de R$ 400.000,00 de imposto. Com a aprova\u00e7\u00e3o das altera\u00e7\u00f5es, o valor do imposto dobrar\u00e1<\/strong>, impactando significativamente o recolhimento pelo contribuinte.<\/p>\n\n\n\n

Caso o projeto de lei em quest\u00e3o seja aprovado ainda em 2024, a progressividade do ITCMD ser\u00e1 aplicada apenas em 2025, considerando que a efic\u00e1cia das regras propostas dever\u00e1 observar os princ\u00edpios da anterioridade anual e nonagesimal. Assim, a lei entrar\u00e1 em vigor desde a data de sua publica\u00e7\u00e3o, contudo produzir\u00e1 efeitos apenas ap\u00f3s o prazo de 90 dias de sua publica\u00e7\u00e3o e no ano subsequente.<\/p>\n\n\n\n

E como ficam os demais estados?<\/h2>\n\n\n\n

Atualmente, a maioria dos estados j\u00e1 aplica a progressividade da al\u00edquota do imposto, contudo, os seguintes estados possivelmente tamb\u00e9m alterar\u00e3o as respectivas legisla\u00e7\u00f5es estaduais para acompanhar as mudan\u00e7as trazidas pela Reforma Tribut\u00e1ria:<\/p>\n\n\n\n

\"\"<\/figure>\n\n\n\n

Como as mudan\u00e7as no Projeto de Lei 7\/2024<\/em> afetam os Planejamentos Sucess\u00f3rios?<\/h2>\n\n\n\n

As disposi\u00e7\u00f5es trazidas pela Reforma Tribut\u00e1ria<\/strong><\/a> juntamente com as altera\u00e7\u00f5es propostas no Projeto de Lei n\u00ba 7\/2024 podem refletir na acelera\u00e7\u00e3o de trabalhos que envolvam o planejamento sucess\u00f3rio no estado de S\u00e3o Paulo. Tal modifica\u00e7\u00e3o considera a possibilidade de progress\u00e3o da al\u00edquota do ITCMD, pois aqueles que desejam fazer um planejamento sucess\u00f3rio ainda em vida devem se programar para que a antecipa\u00e7\u00e3o do imposto seja realizada o mais r\u00e1pido poss\u00edvel, de prefer\u00eancia ainda no ano de 2024, para que as atuais regras ainda sejam aplicadas.<\/p>\n\n\n\n

Assim, levando em considera\u00e7\u00e3o as regras aplicadas a S\u00e3o Paulo, ao contr\u00e1rio de outros estados, o projeto de lei supramencionado em nada alterou a regra sobre a implementa\u00e7\u00e3o de avalia\u00e7\u00e3o de bens integralizados em holdings<\/em> patrimoniais. Na realidade, enquanto estiver em vig\u00eancia a atual legisla\u00e7\u00e3o, ainda haver\u00e1 benef\u00edcios em rela\u00e7\u00e3o ao fato de a base de c\u00e1lculo do imposto recair sobre o valor declarado do patrim\u00f4nio.<\/p>\n\n\n\n

Por fim, a BLB Auditores e Consultores, por meio de sua divis\u00e3o especializada em planejamento patrimonial e sucess\u00f3rio<\/strong><\/a>, conta com uma equipe preparada e experiente para fornecer informa\u00e7\u00f5es adicionais sobre este assunto. Entre em contato conosco!<\/strong><\/a><\/p>\n\n\n\n

Autoria de Gabriela Borges<\/strong><\/a> e revis\u00e3o de Liz Azevedo<\/strong><\/a>
Consultoria Societ\u00e1ria e Patrimonial
BLB Auditores e Consultores<\/p>\n","protected":false},"excerpt":{"rendered":"

Al\u00edquota escalonada de ITCMD conforme valor do bem herdado ou doado no estado de S\u00e3o Paulo \u00e9 proposta no Projeto de Lei 7\/2024. Aprovada no final de 2023, ap\u00f3s extensa discuss\u00e3o e ajustes, a Reforma Tribut\u00e1ria (Emenda Constitucional n\u00ba 132) trouxe mudan\u00e7as consider\u00e1veis nas regras do ITCMD (Imposto de Transmiss\u00e3o Causa Mortis) a serem aplicadas […]<\/p>\n","protected":false},"author":7,"featured_media":22915,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"om_disable_all_campaigns":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_feature_clip_id":0,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_post_was_ever_published":false},"categories":[2,62,38],"tags":[476,3,292,917,1031,1080,30],"class_list":["post-22904","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-artigos","category-societario","category-tributos","tag-aliquotas","tag-contabilidade","tag-economia","tag-imposto","tag-lei","tag-reformatributaria","tag-tributos"],"yoast_head":"\nProjeto de Lei 7\/2024 prop\u00f5e altera\u00e7\u00e3o da al\u00edquota de ITCMD em SP<\/title>\n<meta name=\"description\" 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