TJSP decides that ITBI does not apply to the transfer of real estate in corporate developments
The São Paulo Court of Justice (TJSP) published a significant decision in the field of tax law, establishing that the Real Estate Transfer Tax (ITBI) does not apply to the transfer of real estate resulting from a corporate merger. The decision, which reinforces the understanding of tax immunity in this context, has significant implications for […]
Extrajudicial compulsory adjudication of real estate regulated
In January of this year, Law 14.382/22 came into force, implementing the Electronic Public Records System (Serp). Among the innovations introduced is the possibility of extrajudicial compulsory adjudication of real estate. Compulsory Adjudication is the right of the buyer to force the transfer of ownership of a property, provided he has fulfilled all his contractual […]
ITBI can only be demanded after registration with the real estate registry office
O Imposto sobre Transmissão de Bens Imóveis – ITBI, é exigido sempre que há transmissão de imóveis por ato oneroso. Assim, se há necessidade da concretização da transmissão, o imposto não poderá ser cobrado antes do registro em cartório.
