The STF began the trial of RE 1,495,108 (Theme 1,348) to decide whether the ITBI immunity applies in full when real estate is contributed to the share capital of companies, including real estate companies.
O ministro relator Edson Fachin votou favoravelmente à tese de imunidade incondicionada, independentemente da atividade preponderante da empresa, e foi acompanhado pelo ministro Alexandre de Moraes.
Se prevalecer esse entendimento, centenas de cobranças municipais poderão ser contestadas juridicamente, e estratégias de planejamento patrimonial poderão ser redesenhadas em larga escala.
For holding companies, family businesses, and real estate investors, this decision could represent a substantial reduction in tax costs and bring predictability to real estate investments in corporate structures.
How LTC Group positions itself:
- Preventive analysis of tax risk and corporate strategies adapted to extreme scenarios.
- Structuring of asset holdings with attention to the integration of assets.
- Legal monitoring of the trial with a direct impact on client operations.
- Monitoring of actions to recover undue payments or defense in tax executions.
Staying informed and advised by experts will be crucial to responding to the new tax landscape.
