Controvérsia no entendimento de “valor venal do imóvel”: a inconstitucionalidade da adoção da base de cálculo do ITBI como base de cálculo do ITCMD no tocante a bens imóveis urbanos no estado de São Paulo

Abstract

This paper addresses the controversy related to the tax base of Inheritance and Donation Tax (ITCMD) in the state of São Paulo, with a focus on the interpretation of the State Revenue Department. The main issue revolves around the use of the market value of the property as stated in the calculation base of the Tax on the Transfer of Real Estate Ownership (ITBI) as a reference for calculating ITCMD, rather than the market value of the property as indicated in the Property Tax (IPTU) assessment. The increase in the tax through state decrees has sparked numerous discussions regarding its constitutionality and legality. Jurisprudence has played a significant role in seeking an appropriate interpretation of tax legislation, with several court decisions recognizing the illegality of increasing the tax base of ITCMD and determining that the market value of the property for IPTU purposes is the appropriate reference. The lack of unanimity in understanding and the accumulation of legal and administrative actions highlight the need for a definitive solution to the controversy, promoting legal certainty