{"id":1310,"date":"2026-10-29T22:06:17","date_gmt":"2026-10-30T01:06:17","guid":{"rendered":"https:\/\/franzimconsultoria.com.br\/?p=1310"},"modified":"2026-11-03T09:10:32","modified_gmt":"2026-11-03T12:10:32","slug":"stf-confirma-imunidade-do-itbi-na-integralizacao-de-imoveis-ao-capital-social","status":"publish","type":"post","link":"https:\/\/franzimconsultoria.com.br\/en\/newsletter\/stf-confirma-imunidade-do-itbi-na-integralizacao-de-imoveis-ao-capital-social\/","title":{"rendered":"STF confirma imunidade do ITBI na integraliza\u00e7\u00e3o de im\u00f3veis ao capital social"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"1310\" class=\"elementor elementor-1310\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-18f0347 e-flex e-con-boxed e-con e-parent\" data-id=\"18f0347\" 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-6de7eddb elementor-widget elementor-widget-text-editor\" data-id=\"6de7eddb\" 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\">Em 19 de outubro, o Supremo Tribunal Federal (STF) concluiu o julgamento do Tema 1.348 da repercuss\u00e3o geral, confirmando a maioria favor\u00e1vel ao reconhecimento da imunidade do ITBI na integraliza\u00e7\u00e3o de im\u00f3veis ao capital social de pessoas jur\u00eddicas, independentemente de sua atividade preponderante, observadas as ressalvas aplic\u00e1veis ao alcance da decis\u00e3o.<\/p>\n\n<p class=\"wp-block-paragraph\">O resultado representa um avan\u00e7o importante para o planejamento patrimonial e societ\u00e1rio, especialmente nas opera\u00e7\u00f5es de constitui\u00e7\u00e3o e reorganiza\u00e7\u00e3o de holdings patrimoniais e familiares.<\/p>\n\n<p class=\"wp-block-paragraph\">Apesar do entendimento favor\u00e1vel, ainda poder\u00e3o ser opostos embargos de declara\u00e7\u00e3o e permanece a possibilidade de modula\u00e7\u00e3o dos efeitos da decis\u00e3o, que poder\u00e1 estabelecer crit\u00e9rios temporais para a aplica\u00e7\u00e3o da tese.<\/p>\n\n<p class=\"wp-block-paragraph\">Assim, a realiza\u00e7\u00e3o dessas opera\u00e7\u00f5es ainda exige cautela, com an\u00e1lise individualizada dos riscos e da necessidade de ado\u00e7\u00e3o de medidas judiciais para assegurar o reconhecimento da imunidade, especialmente diante de eventual resist\u00eancia dos Munic\u00edpios \u00e0 aplica\u00e7\u00e3o do entendimento firmado pelo STF.<\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2992bd9 elementor-position-left elementor-vertical-align-middle elementor-vertical-align-middle elementor-widget elementor-widget-image-box\" data-id=\"2992bd9\" 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>\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>Em 19 de outubro, o Supremo Tribunal Federal (STF) concluiu o julgamento do Tema 1.348 da repercuss\u00e3o geral, confirmando a maioria favor\u00e1vel ao reconhecimento da imunidade do ITBI na integraliza\u00e7\u00e3o de im\u00f3veis ao capital social de pessoas jur\u00eddicas.<\/p>","protected":false},"author":1,"featured_media":1295,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[12],"tags":[22],"class_list":["post-1310","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-newsletter","tag-novembro-2026"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.8 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>STF 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