{"id":6710,"date":"2025-03-18T17:26:12","date_gmt":"2025-03-18T20:26:12","guid":{"rendered":"https:\/\/aureum.adv.br\/inicio\/?p=6710"},"modified":"2025-03-18T18:01:09","modified_gmt":"2025-03-18T21:01:09","slug":"elementor-6710","status":"publish","type":"post","link":"https:\/\/aureum.adv.br\/inicio\/2025\/03\/18\/elementor-6710\/","title":{"rendered":"STJ DECIDE: ITCMD SOBRE IM\u00d3VEIS EM HOLDING SER\u00c1 COBRADO PELO VALOR DE MERCADO"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"6710\" class=\"elementor elementor-6710\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-b63e981 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"b63e981\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-a828523\" data-id=\"a828523\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-6377d1b elementor-widget elementor-widget-image\" data-id=\"6377d1b\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"1024\" height=\"1024\" src=\"https:\/\/aureum.adv.br\/inicio\/wp-content\/uploads\/2025\/03\/WhatsApp-Image-2025-03-18-at-13.46.37-1024x1024.jpeg\" class=\"attachment-large size-large wp-image-6712\" alt=\"\" srcset=\"https:\/\/aureum.adv.br\/inicio\/wp-content\/uploads\/2025\/03\/WhatsApp-Image-2025-03-18-at-13.46.37-1024x1024.jpeg 1024w, https:\/\/aureum.adv.br\/inicio\/wp-content\/uploads\/2025\/03\/WhatsApp-Image-2025-03-18-at-13.46.37-300x300.jpeg 300w, https:\/\/aureum.adv.br\/inicio\/wp-content\/uploads\/2025\/03\/WhatsApp-Image-2025-03-18-at-13.46.37-150x150.jpeg 150w, https:\/\/aureum.adv.br\/inicio\/wp-content\/uploads\/2025\/03\/WhatsApp-Image-2025-03-18-at-13.46.37-768x768.jpeg 768w, https:\/\/aureum.adv.br\/inicio\/wp-content\/uploads\/2025\/03\/WhatsApp-Image-2025-03-18-at-13.46.37-64x64.jpeg 64w, https:\/\/aureum.adv.br\/inicio\/wp-content\/uploads\/2025\/03\/WhatsApp-Image-2025-03-18-at-13.46.37.jpeg 1080w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-a641213 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"a641213\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-99330f2\" data-id=\"99330f2\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-e16d442 elementor-widget elementor-widget-heading\" data-id=\"e16d442\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">STJ DECIDE: ITCMD SOBRE IM\u00d3VEIS EM HOLDING SER\u00c1 COBRADO PELO VALOR DE MERCADO<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-4ba0367 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"4ba0367\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-6aa6eff\" data-id=\"6aa6eff\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-662ca4e elementor-widget elementor-widget-text-editor\" data-id=\"662ca4e\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p style=\"text-align: justify;\">\ud83d\udd0e\u00a0O que aconteceu?<\/p><p style=\"text-align: justify;\">O Superior Tribunal de Justi\u00e7a (STJ) decidiu que o Imposto de Transmiss\u00e3o Causa Mortis e Doa\u00e7\u00e3o (ITCMD) deve ser calculado com base no valor de mercado de im\u00f3veis detidos por holdings, e n\u00e3o pelo valor cont\u00e1bil registrado na empresa.<\/p><p style=\"text-align: justify;\">\u00a0<\/p><p style=\"text-align: justify;\">\ud83c\udfe1 Por que isso importa?<\/p><p style=\"text-align: justify;\">Muitas fam\u00edlias utilizam holdings patrimoniais para planejamento sucess\u00f3rio, transferindo bens por meio de doa\u00e7\u00e3o de cotas da empresa. At\u00e9 ent\u00e3o, o ITCMD era muitas vezes calculado sobre o valor cont\u00e1bil, que geralmente \u00e9 menor do que o valor de mercado do im\u00f3vel. Com essa decis\u00e3o, os estados podem exigir o imposto sobre um valor maior, aumentando a carga tribut\u00e1ria.<\/p><p style=\"text-align: justify;\">\u00a0<\/p><p style=\"text-align: justify;\">\u2696\ufe0f O que muda na pr\u00e1tica?<\/p><p style=\"text-align: justify;\">\u2705 Maior tributa\u00e7\u00e3o na doa\u00e7\u00e3o de cotas de holdings patrimoniais que possuem im\u00f3veis.<\/p><p style=\"text-align: justify;\">\u2705 Estados podem rever casos passados e cobrar diferen\u00e7as de ITCMD.<\/p><p style=\"text-align: justify;\">\u2705 Necessidade de um planejamento sucess\u00f3rio mais detalhado para evitar custos elevados.<\/p><p style=\"text-align: justify;\">\u00a0<\/p><p style=\"text-align: justify;\">\ud83d\udca1 O que fazer agora?<\/p><p style=\"text-align: justify;\">Se voc\u00ea tem ou pretende criar uma holding patrimonial, \u00e9 essencial revisar sua estrutura tribut\u00e1ria para evitar autua\u00e7\u00f5es e custos inesperados.<\/p><p style=\"text-align: justify;\">\u00a0<\/p><p style=\"text-align: justify;\">\ud83d\udce9 Quer entender como isso pode impactar seu planejamento? Fale comigo!<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>STJ DECIDE: ITCMD SOBRE IM\u00d3VEIS EM HOLDING SER\u00c1 COBRADO PELO VALOR DE MERCADO \ud83d\udd0e\u00a0O que aconteceu? O Superior Tribunal de Justi\u00e7a (STJ) decidiu que o Imposto de Transmiss\u00e3o Causa Mortis e Doa\u00e7\u00e3o (ITCMD) deve ser calculado com base no valor de mercado de im\u00f3veis detidos por holdings, e n\u00e3o pelo valor cont\u00e1bil registrado na empresa. \u00a0 \ud83c\udfe1 Por que isso importa? Muitas fam\u00edlias utilizam holdings patrimoniais para planejamento sucess\u00f3rio, transferindo bens por meio de doa\u00e7\u00e3o de cotas da empresa. At\u00e9 ent\u00e3o, o ITCMD era muitas vezes calculado sobre o valor cont\u00e1bil, que geralmente \u00e9 menor do que o valor de mercado do im\u00f3vel. Com essa decis\u00e3o, os estados podem exigir o imposto sobre um valor maior, aumentando a&hellip;<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-6710","post","type-post","status-publish","format-standard","hentry","category-uncategorized"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.9 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>STJ DECIDE: ITCMD SOBRE IM\u00d3VEIS EM HOLDING SER\u00c1 COBRADO PELO VALOR DE MERCADO - Aureum Advocacia<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/aureum.adv.br\/inicio\/2025\/03\/18\/elementor-6710\/\" \/>\n<meta property=\"og:locale\" content=\"pt_BR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"STJ DECIDE: ITCMD SOBRE IM\u00d3VEIS EM HOLDING SER\u00c1 COBRADO PELO VALOR DE MERCADO - Aureum Advocacia\" \/>\n<meta property=\"og:description\" content=\"STJ DECIDE: ITCMD SOBRE IM\u00d3VEIS EM HOLDING SER\u00c1 COBRADO PELO VALOR DE MERCADO \ud83d\udd0e\u00a0O que aconteceu? O Superior Tribunal de Justi\u00e7a (STJ) decidiu que o Imposto de Transmiss\u00e3o Causa Mortis e Doa\u00e7\u00e3o (ITCMD) deve ser calculado com base no valor de mercado de im\u00f3veis detidos por holdings, e n\u00e3o pelo valor cont\u00e1bil registrado na empresa. \u00a0 \ud83c\udfe1 Por que isso importa? Muitas fam\u00edlias utilizam holdings patrimoniais para planejamento sucess\u00f3rio, transferindo bens por meio de doa\u00e7\u00e3o de cotas da empresa. At\u00e9 ent\u00e3o, o ITCMD era muitas vezes calculado sobre o valor cont\u00e1bil, que geralmente \u00e9 menor do que o valor de mercado do im\u00f3vel. 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O Superior Tribunal de Justi\u00e7a (STJ) decidiu que o Imposto de Transmiss\u00e3o Causa Mortis e Doa\u00e7\u00e3o (ITCMD) deve ser calculado com base no valor de mercado de im\u00f3veis detidos por holdings, e n\u00e3o pelo valor cont\u00e1bil registrado na empresa. \u00a0 \ud83c\udfe1 Por que isso importa? Muitas fam\u00edlias utilizam holdings patrimoniais para planejamento sucess\u00f3rio, transferindo bens por meio de doa\u00e7\u00e3o de cotas da empresa. At\u00e9 ent\u00e3o, o ITCMD era muitas vezes calculado sobre o valor cont\u00e1bil, que geralmente \u00e9 menor do que o valor de mercado do im\u00f3vel. Com essa decis\u00e3o, os estados podem exigir o imposto sobre um valor maior, aumentando a&hellip;","og_url":"https:\/\/aureum.adv.br\/inicio\/2025\/03\/18\/elementor-6710\/","og_site_name":"Aureum Advocacia","article_publisher":"https:\/\/www.facebook.com\/aureumadvocacia","article_published_time":"2025-03-18T20:26:12+00:00","article_modified_time":"2025-03-18T21:01:09+00:00","og_image":[{"url":"https:\/\/aureum.adv.br\/inicio\/wp-content\/uploads\/2025\/03\/WhatsApp-Image-2025-03-18-at-13.46.37-1024x1024.jpeg","type":"","width":"","height":""}],"author":"bruna","twitter_card":"summary_large_image","twitter_misc":{"Escrito por":"bruna","Est. tempo de leitura":"2 minutos"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/aureum.adv.br\/inicio\/2025\/03\/18\/elementor-6710\/#article","isPartOf":{"@id":"https:\/\/aureum.adv.br\/inicio\/2025\/03\/18\/elementor-6710\/"},"author":{"name":"bruna","@id":"https:\/\/aureum.adv.br\/inicio\/#\/schema\/person\/bfa138bad3521ed6353a3e13d986baf0"},"headline":"STJ DECIDE: ITCMD SOBRE IM\u00d3VEIS EM HOLDING SER\u00c1 COBRADO PELO VALOR DE MERCADO","datePublished":"2025-03-18T20:26:12+00:00","dateModified":"2025-03-18T21:01:09+00:00","mainEntityOfPage":{"@id":"https:\/\/aureum.adv.br\/inicio\/2025\/03\/18\/elementor-6710\/"},"wordCount":226,"commentCount":0,"publisher":{"@id":"https:\/\/aureum.adv.br\/inicio\/#organization"},"image":{"@id":"https:\/\/aureum.adv.br\/inicio\/2025\/03\/18\/elementor-6710\/#primaryimage"},"thumbnailUrl":"https:\/\/aureum.adv.br\/inicio\/wp-content\/uploads\/2025\/03\/WhatsApp-Image-2025-03-18-at-13.46.37-1024x1024.jpeg","articleSection":["Uncategorized"],"inLanguage":"pt-BR","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/aureum.adv.br\/inicio\/2025\/03\/18\/elementor-6710\/#respond"]}]},{"@type":"WebPage","@id":"https:\/\/aureum.adv.br\/inicio\/2025\/03\/18\/elementor-6710\/","url":"https:\/\/aureum.adv.br\/inicio\/2025\/03\/18\/elementor-6710\/","name":"STJ DECIDE: ITCMD SOBRE IM\u00d3VEIS EM HOLDING SER\u00c1 COBRADO PELO VALOR DE MERCADO - 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