Dispute Resolution, Real Estate, Tax

The Federal Supreme Court (STF) recognizes the General Repercussion on the scope of Property Transfer Tax (ITBI) immunity in capital contributions involving real estate

12 November 2024

Last Wednesday, the Federal Supreme Court (STF) recognized the General Repercussion of the debate on the application of Property Transfer Tax (ITBI) immunity in property transfers for capital contribution, as provided in Article 156, paragraph 2, item I, of the Constitution. The issue to be decided is whether this immunity also applies when the company’s main activity involves real estate (purchase, sale, or lease of property).

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The Federal Supreme Court (STF) recognizes the General Repercussion on the scope of Property Transfer Tax (ITBI) immunity in capital contributions involving real estate

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