{"id":1226,"date":"2026-10-02T16:38:32","date_gmt":"2026-10-02T19:38:32","guid":{"rendered":"https:\/\/franzimconsultoria.com.br\/?p=1226"},"modified":"2026-10-02T16:40:40","modified_gmt":"2026-10-02T19:40:40","slug":"stf-deve-formar-maioria-pela-imunidade-do-itbi-na-integralizacao-de-imoveis-ao-capital-social","status":"publish","type":"post","link":"https:\/\/franzimconsultoria.com.br\/en\/newsletter\/stf-deve-formar-maioria-pela-imunidade-do-itbi-na-integralizacao-de-imoveis-ao-capital-social\/","title":{"rendered":"Brazilian Supreme Court Expected to Reach Majority on ITBI Tax Immunity for Real Estate Contributions to Share Capital"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"1226\" class=\"elementor elementor-1226\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-74a5687 e-flex e-con-boxed e-con e-parent\" data-id=\"74a5687\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2997763d elementor-widget elementor-widget-text-editor\" data-id=\"2997763d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t\n<p class=\"wp-block-paragraph\"><strong><u>This week, the Brazilian Supreme Court (STF) may reach a majority in favor of recognizing immunity from the Real Estate Transfer Tax (ITBI) on the transfer of real estate properties for the purpose of contributing to a company\u2019s share capital, regardless of whether the company\u2019s primary business activity involves real estate<\/u><\/strong><strong>.<\/strong> The partial result is expected to be reached with Justice Alexandre de Moraes\u2019 vote in the judgment of Theme 1,348 under the general repercussion system (RE 1.495.108). His vote has already been presented but has not yet been formally recorded.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The dispute concerns whether the tax immunity provided for in Article 156, \u00a72, item I, of the Brazilian Federal Constitution also applies to legal entities whose primary business activities consist of the purchase and sale or leasing of real estate properties.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The reporting Justice, Edson Fachin, voted in favor of recognizing the tax immunity. His position was followed by Justices Cristiano Zanin, Andr\u00e9 Mendon\u00e7a, Nunes Marques, and Luiz Fux. Conversely, Justices Gilmar Mendes and Fl\u00e1vio Dino voted against applying the benefit to companies primarily engaged in real estate activities. With Alexandre de Moraes\u2019 vote, six Justices would support the recognition of the tax immunity.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong><u>Despite the majority that is expected to be formed, the judgment has not yet been concluded.<\/u><\/strong> Until the final decision is formally announced, the Justices may change their votes, although this possibility does not, in itself, indicate an expectation that the prevailing position will change. Any discussion regarding the modulation of the effects of the decision should also be closely monitored, as it may determine from when and under which circumstances the STF\u2019s ruling will take effect.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The issue is particularly relevant to asset planning and the structuring of family holding companies, as recognition of the tax immunity may reduce the tax costs associated with transferring real estate properties to companies. Each transaction, however, must be assessed individually, taking into account the limits of the immunity, particularly with regard to the amount effectively allocated to the company\u2019s share capital.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Franzim Consultoria will continue to monitor the conclusion of the judgment and its potential implications, including any possible modulation of the effects of the decision, which may be decisive for transactions already carried out or currently under consideration.<\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-dfd7bb5 elementor-position-left elementor-vertical-align-middle elementor-vertical-align-middle elementor-widget elementor-widget-image-box\" data-id=\"dfd7bb5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image-box.default\">\n\t\t\t\t\t<div class=\"elementor-image-box-wrapper\"><figure class=\"elementor-image-box-img\"><img fetchpriority=\"high\" decoding=\"async\" width=\"600\" height=\"600\" src=\"https:\/\/franzimconsultoria.com.br\/wp-content\/uploads\/2025\/10\/foto-thais-marzo3.jpg\" class=\"attachment-full size-full wp-image-491\" alt=\"\" srcset=\"https:\/\/franzimconsultoria.com.br\/wp-content\/uploads\/2025\/10\/foto-thais-marzo3.jpg 600w, https:\/\/franzimconsultoria.com.br\/wp-content\/uploads\/2025\/10\/foto-thais-marzo3-300x300.jpg 300w, https:\/\/franzimconsultoria.com.br\/wp-content\/uploads\/2025\/10\/foto-thais-marzo3-150x150.jpg 150w, https:\/\/franzimconsultoria.com.br\/wp-content\/uploads\/2025\/10\/foto-thais-marzo3-12x12.jpg 12w\" sizes=\"(max-width: 600px) 100vw, 600px\" \/><\/figure><div class=\"elementor-image-box-content\"><h3 class=\"elementor-image-box-title\">Thais Marzo<\/h3><p class=\"elementor-image-box-description\">Partner<br>\nOAB\/SP 307.699<br>\nFranzim Legal Consulting<\/p><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"<p>Nesta semana o Supremo Tribunal Federal (STF) pode formar maioria favor\u00e1vel ao reconhecimento da imunidade do Imposto sobre a Transmiss\u00e3o de Bens Im\u00f3veis (ITBI) na transfer\u00eancia de im\u00f3veis para integraliza\u00e7\u00e3o de capital social, independentemente de a empresa possuir atividade preponderantemente imobili\u00e1ria. O resultado parcial deve ser alcan\u00e7ado com o voto do ministro Alexandre de Moraes, [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":1208,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[12],"tags":[21],"class_list":["post-1226","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-newsletter","tag-outubro-2026"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.6 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>STF deve formar maioria pela imunidade do ITBI na integraliza\u00e7\u00e3o de im\u00f3veis ao capital social - Franzim Consultoria Jur\u00eddica<\/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:\/\/franzimconsultoria.com.br\/en\/newsletter\/stf-deve-formar-maioria-pela-imunidade-do-itbi-na-integralizacao-de-imoveis-ao-capital-social\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"STF deve formar maioria pela imunidade do ITBI na integraliza\u00e7\u00e3o de im\u00f3veis ao capital social - Franzim Consultoria Jur\u00eddica\" \/>\n<meta property=\"og:description\" content=\"Nesta semana o Supremo Tribunal Federal (STF) pode formar maioria favor\u00e1vel ao reconhecimento da imunidade do Imposto sobre a Transmiss\u00e3o de Bens Im\u00f3veis (ITBI) na transfer\u00eancia de im\u00f3veis para integraliza\u00e7\u00e3o de capital social, independentemente de a empresa possuir atividade preponderantemente imobili\u00e1ria. 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