STUDY ON ITBI IMMUNITY IN THE INTEGRATION OF REAL ESTATE

Abstract

The immunity from the Real Estate Transfer Tax (ITBI) on the incorporation of assets into the share capital of legal entities is a highly relevant topic in tax law. Article 156, §2, item I, of the Federal Constitution provides for this immunity, however, some city governments interpret the rule restrictively, generating legal conflicts. This study seeks to analyze the legal basis for the ITBI immunity, discussing its legal basis, case law and economic impact. The methodology adopted includes bibliographic research and case law analysis of court decisions on the subject, especially Theme 796 of the Federal Supreme Court (STF), which limited the immunity to the amount effectively incorporated into the share capital. The main findings indicate that there are divergences in the application of the ITBI, with some cities requiring the tax on amounts that exceed the declared incorporation. Case law indicates that the immunity should be applied in cases where there is no predominant real estate activity, avoiding double taxation and ensuring the legal security of taxpayers. It is concluded that the correct interpretation of the constitutional norm is essential to ensure tax predictability, foster entrepreneurship and avoid unnecessary litigation. The consistent application of the ITBI immunity strengthens the business environment, promoting greater compliance with the current legal system.