{"id":1979,"date":"2025-10-22T11:26:58","date_gmt":"2025-10-22T14:26:58","guid":{"rendered":"https:\/\/ltcgroup.com.br\/?p=1979"},"modified":"2025-10-22T11:40:14","modified_gmt":"2025-10-22T14:40:14","slug":"stf-julga-imunidade-de-itbi-em-integralizacao-com-imoveis-impactos-e-estrategias","status":"publish","type":"post","link":"https:\/\/ltcgroup.com.br\/en\/stf-julga-imunidade-de-itbi-em-integralizacao-com-imoveis-impactos-e-estrategias\/","title":{"rendered":"Supreme Federal Court rules on ITBI immunity in real estate incorporation: impacts and strategies"},"content":{"rendered":"<p class=\"translation-block\">The STF began the trial of <strong>RE 1,495,108 (Theme 1,348)<\/strong> to decide whether the <strong>ITBI immunity<\/strong> applies in full when real estate is contributed to the share capital of companies, including real estate companies.<\/p>\n\n\n\n<p>O ministro relator <strong>Edson Fachin<\/strong> votou favoravelmente \u00e0 tese de imunidade incondicionada, independentemente da atividade preponderante da empresa, e foi acompanhado pelo ministro Alexandre de Moraes.<\/p>\n\n\n\n<p>Se prevalecer esse entendimento, centenas de cobran\u00e7as municipais poder\u00e3o ser contestadas juridicamente, e estrat\u00e9gias de planejamento patrimonial poder\u00e3o ser redesenhadas em larga escala.<\/p>\n\n\n\n<p class=\"translation-block\">For holding companies, family businesses, and real estate investors, this decision could represent a <strong>substantial reduction in tax costs <\/strong>and bring predictability to real estate investments in corporate structures.<\/p>\n\n\n\n<p><strong>How LTC Group positions itself:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Preventive analysis of tax risk and corporate strategies adapted to extreme scenarios.<\/li>\n\n\n\n<li>Structuring of asset holdings with attention to the integration of assets.<\/li>\n\n\n\n<li>Legal monitoring of the trial with a direct impact on client operations.<\/li>\n\n\n\n<li>Monitoring of actions to recover undue payments or defense in tax executions.<\/li>\n<\/ul>\n\n\n\n<p><\/p>\n\n\n\n<p>Staying informed and advised by experts will be crucial to responding to the new tax landscape.<\/p>\n\n\n\n<p><\/p>","protected":false},"excerpt":{"rendered":"<p>O STF iniciou o julgamento do RE 1.495.108 (Tema 1.348) para decidir se a imunidade do ITBI se aplica integralmente quando bens im\u00f3veis s\u00e3o aportados ao capital social de empresas inclusive imobili\u00e1rias. O ministro relator Edson Fachin votou favoravelmente \u00e0 tese de imunidade incondicionada, independentemente da atividade preponderante da empresa, e foi acompanhado pelo ministro [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":1980,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[107,108,105,26,35,106,109],"class_list":["post-1979","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-sem-categoria","tag-governanca-2","tag-holdingpatrimonial","tag-itbi","tag-ltcgroup-2","tag-planejamentotributario-2","tag-stf","tag-tributario"],"_links":{"self":[{"href":"https:\/\/ltcgroup.com.br\/en\/wp-json\/wp\/v2\/posts\/1979","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ltcgroup.com.br\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ltcgroup.com.br\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ltcgroup.com.br\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/ltcgroup.com.br\/en\/wp-json\/wp\/v2\/comments?post=1979"}],"version-history":[{"count":2,"href":"https:\/\/ltcgroup.com.br\/en\/wp-json\/wp\/v2\/posts\/1979\/revisions"}],"predecessor-version":[{"id":1983,"href":"https:\/\/ltcgroup.com.br\/en\/wp-json\/wp\/v2\/posts\/1979\/revisions\/1983"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ltcgroup.com.br\/en\/wp-json\/wp\/v2\/media\/1980"}],"wp:attachment":[{"href":"https:\/\/ltcgroup.com.br\/en\/wp-json\/wp\/v2\/media?parent=1979"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ltcgroup.com.br\/en\/wp-json\/wp\/v2\/categories?post=1979"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ltcgroup.com.br\/en\/wp-json\/wp\/v2\/tags?post=1979"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}