{"id":1210548,"date":"2023-05-26T14:00:00","date_gmt":"2023-05-26T17:00:00","guid":{"rendered":"https:\/\/www.estrategiaconcursos.com.br\/blog\/?p=1210548"},"modified":"2023-05-08T12:57:47","modified_gmt":"2023-05-08T15:57:47","slug":"aliquotas-itcd-sefaz-mt","status":"publish","type":"post","link":"https:\/\/www.estrategiaconcursos.com.br\/blog\/aliquotas-itcd-sefaz-mt\/","title":{"rendered":"Resumo das al\u00edquotas do ITCD para SEFAZ-MT"},"content":{"rendered":"\n<p>Veja neste artigo um resumo das <strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-cyan-blue-color\">al\u00edquotas do ITCD<\/mark><\/strong> no estado do Mato Grosso, presentes na <strong>Lei Estadual 7.850\/2002<\/strong>, para o concurso da&nbsp;<a href=\"https:\/\/www.estrategiaconcursos.com.br\/blog\/concurso-sefaz-mt\/\" target=\"_blank\" rel=\"noreferrer noopener\"><strong>SEFAZ-MT<\/strong><\/a>.<\/p>\n\n\n\n<figure class=\"wp-block-image aligncenter size-full is-resized\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/dhg1h5j42swfq.cloudfront.net\/2023\/04\/12155358\/sefaz-mt-1-1.jpg\" alt=\"Resumo das al\u00edquotas do ITCD para SEFAZ-MT\" class=\"wp-image-1200679\" width=\"504\" height=\"284\" srcset=\"https:\/\/dhg1h5j42swfq.cloudfront.net\/2023\/04\/12155358\/sefaz-mt-1-1.jpg 769w, https:\/\/dhg1h5j42swfq.cloudfront.net\/2023\/04\/12155358\/sefaz-mt-1-1-300x169.jpg 300w, https:\/\/dhg1h5j42swfq.cloudfront.net\/2023\/04\/12155358\/sefaz-mt-1-1-610x344.jpg 610w, https:\/\/dhg1h5j42swfq.cloudfront.net\/2023\/04\/12155358\/sefaz-mt-1-1-150x85.jpg 150w\" sizes=\"auto, (max-width: 504px) 100vw, 504px\" \/><\/figure>\n\n\n\n<p>Ol\u00e1, pessoal! Como voc\u00eas est\u00e3o?<\/p>\n\n\n\n<p>No artigo de hoje, iremos falar sobre as <strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-cyan-blue-color\">al\u00edquotas do ITCD <\/mark><\/strong>no Estado do Mato Grosso, disposto na<strong> Lei Estadual 7.850\/2002<\/strong>, para o concurso da&nbsp;<a href=\"https:\/\/www.estrategiaconcursos.com.br\/blog\/concurso-sefaz-mt\/\" target=\"_blank\" rel=\"noreferrer noopener\"><strong>SEFAZ-MT<\/strong><\/a>.<\/p>\n\n\n\n<p>Importante destacar que a remunera\u00e7\u00e3o para o cargo de Fiscal de Tributos Estaduais pode alcan\u00e7ar o impressionante valor de&nbsp;<strong>R$ 39.063,76<\/strong>.<\/p>\n\n\n\n<p>Vamos l\u00e1?<\/p>\n\n\n\n<div class=\"container\" id=\"boxes\">\n  <div class=\"row\">\n\n    <div class=\"col-sm\">\n      <div class=\"banner-fiscal-01\" id=\"box-assinatura\">\n        <h3 class=\"titulo-assinatura\">Carreiras Fiscais<\/h3>\n        <p class=\"subtitulo-assinatura\">Conhe\u00e7a os cursos para Sefaz MT<\/p>\n        <div class=\"box-botao\">\n          <a class=\"btn-assinatura\" target=\"_blank\" href=\"https:\/\/www.estrategiaconcursos.com.br\/cursosPorConcurso\/secretaria-da-fazenda-do-mato-grosso-sefaz-mt\/\" role=\"button\" rel=\"noopener noreferrer\">Conhe\u00e7a mais<\/a>\n        <\/div>\n      <\/div>\n     \n    <\/div>\n\n  <\/div>\n<\/div>\n\n\n\n<h2 class=\"wp-block-heading\"><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-cyan-blue-color\">Al\u00edquotas do ITCD para SEFAZ-MT<\/mark><\/h2>\n\n\n\n<p>Diferentemente de alguns estados, a al\u00edquota do ITCD no Mato Grosso n\u00e3o \u00e9 \u00fanica, uma vez que ela varia de acordo com o <strong>tipo de transmiss\u00e3o <\/strong>e com o <strong>valor do bem transmitido<\/strong>.<\/p>\n\n\n\n<p>Desse modo, as al\u00edquotas do ITCD em MT s\u00e3o:<\/p>\n\n\n\n<p><strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-red-color\">Nas transmiss\u00f5es causa mortis:<\/mark><\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-cyan-blue-color\">Isento <\/mark><\/strong>&#8211; At\u00e9 1.500 UPF\/MT (Unidades Padr\u00e3o Fiscal do Estado de Mato Grosso)<\/li>\n\n\n\n<li><strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-cyan-blue-color\">2%<\/mark><\/strong> &#8211; Acima de 1.500 e at\u00e9 4.000 UPF\/MT;<\/li>\n\n\n\n<li><strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-cyan-blue-color\">4% <\/mark><\/strong>&#8211; Acima de 4.000 e at\u00e9 8.000 UPF\/MT;<\/li>\n\n\n\n<li><strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-cyan-blue-color\">6% <\/mark><\/strong>&#8211; Acima de 8.000 e at\u00e9 16.000 UPF\/MT;<\/li>\n\n\n\n<li><strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-cyan-blue-color\">8%<\/mark><\/strong> &#8211; Acima de 16.000 UPF\/MT.<\/li>\n<\/ul>\n\n\n\n<p><strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-red-color\">Nas transmiss\u00f5es por doa\u00e7\u00e3o:<\/mark><\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-cyan-blue-color\">Isento <\/mark><\/strong>&#8211; At\u00e9 500 UPF\/MT<\/li>\n\n\n\n<li><strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-cyan-blue-color\">2%<\/mark><\/strong> &#8211; Acima de 500 e at\u00e9 1.000 UPF\/MT;<\/li>\n\n\n\n<li><strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-cyan-blue-color\">4%<\/mark><\/strong> &#8211; Acima de 1.000 e at\u00e9 4.000 UPF\/MT;<\/li>\n\n\n\n<li><strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-cyan-blue-color\">6%<\/mark><\/strong> &#8211; Acima de 4.000 e at\u00e9 10.000 UPF\/MT;<\/li>\n\n\n\n<li><strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-cyan-blue-color\">8%<\/mark><\/strong> &#8211; Acima de 10.000 UPF\/MT.<\/li>\n<\/ul>\n\n\n\n<p><strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-red-color\">C\u00c1LCULO<\/mark><\/strong>: Em rela\u00e7\u00e3o ao c\u00e1lculo do ITCD, a <strong>al\u00edquota <\/strong>fixada em cada faixa acima ser\u00e1 aplicada <strong>exclusivamente<\/strong> sobre o montante que <strong>exceder <\/strong>o limite fixado para aquela imediatamente <strong>inferior<\/strong>. Assim, o montante total do imposto ser\u00e1 a soma dos valores obtidos em cada faixa de tributa\u00e7\u00e3o.<\/p>\n\n\n\n<p>Em rela\u00e7\u00e3o \u00e0 transmiss\u00e3o por <strong>doa\u00e7\u00e3o<\/strong>, o valor do ITCD dever\u00e1 ser <strong>recalculado <\/strong>sempre que houver uma <strong>nova doa\u00e7\u00e3o<\/strong> pelo mesmo doador ao mesmo donat\u00e1rio, no mesmo ano civil, sendo <strong>deduzidos <\/strong>os valores do imposto j\u00e1 recolhidos.<\/p>\n\n\n\n<p>Outro ponto importante \u00e9 que quando o <strong>valor a pagar<\/strong> do imposto for <strong>menor <\/strong>do que <strong>1 UPF\/MT<\/strong>, o seu pagamento ser\u00e1 <strong>dispensado<\/strong>.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-cyan-blue-color\">Base de c\u00e1lculo do ITCD para SEFAZ-MT<\/mark><\/h2>\n\n\n\n<p>A base de c\u00e1lculo de um imposto \u00e9 o valor sobre o qual ser\u00e1 aplicada a al\u00edquota, de modo a obter o valor do tributo a pagar.<\/p>\n\n\n\n<p>Em rela\u00e7\u00e3o ao ITCD em Mato Grosso, a sua base de c\u00e1lculo \u00e9 o <strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-cyan-blue-color\">valor venal do bem<\/mark><\/strong> ou direito transmitido ou doado.<\/p>\n\n\n\n<p><strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-red-color\">VALOR VENAL: <\/mark><\/strong>O valor venal de um bem \u00e9 o seu <strong>valor corrente de mercado<\/strong>, na <strong>data da transmiss\u00e3o<\/strong>.<\/p>\n\n\n\n<p>Contudo, caso o imposto seja <strong>pago antes da transmiss\u00e3o,<\/strong> a base de c\u00e1lculo ser\u00e1 calculada na <strong>data <\/strong>em que for efetuado o <strong>pagamento <\/strong>do ITCD.<\/p>\n\n\n\n<p>\u00c9 importante salientar que h\u00e1 algumas bases de c\u00e1lculo espec\u00edficas, as quais voc\u00ea deve saber:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-cyan-blue-color\">70% do valor do bem<\/mark><\/strong>:<ul><li>na doa\u00e7\u00e3o da nua propriedade;<\/li><\/ul>\n<ul class=\"wp-block-list\">\n<li>na institui\u00e7\u00e3o e na extin\u00e7\u00e3o de usufruto, uso e habita\u00e7\u00e3o;<\/li>\n<\/ul>\n<\/li>\n\n\n\n<li>o <strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-cyan-blue-color\">valor do bem <\/mark><\/strong>ou direito, na institui\u00e7\u00e3o de fideicomisso;<\/li>\n\n\n\n<li>o <strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-cyan-blue-color\">valor aceito pela Fazenda P\u00fablica<\/mark><\/strong> <strong>ou <mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-cyan-blue-color\">fixado judicial ou administrativamente<\/mark><\/strong>, na heran\u00e7a ou legado.<\/li>\n<\/ul>\n\n\n\n<p>Quando houver a transmiss\u00e3o de bens <strong>negociados em bolsa<\/strong>, o valor venal ser\u00e1 o da <strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-cyan-blue-color\">cota\u00e7\u00e3o m\u00e9dia <\/mark><\/strong>publicada na <strong>data do fato gerador<\/strong>.<\/p>\n\n\n\n<p>J\u00e1 no caso de a\u00e7\u00f5es <strong>n\u00e3o negociadas em bolsas,<\/strong> o valor venal \u00e9 o seu<mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-cyan-blue-color\"> <strong>valor patrimonial<\/strong><\/mark> na data do <strong>fato gerador.<\/strong><\/p>\n\n\n\n<p>\u00c9 importante destacar que o valor da base de c\u00e1lculo, na transmiss\u00e3o de bens <strong>im\u00f3veis<\/strong>, <strong>n\u00e3o poder\u00e1 ser inferior:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>se im\u00f3vel <strong>urbano<\/strong>, ao valor fixado para o lan\u00e7amento do Imposto sobre a Propriedade Territorial Urbana (<strong>IPTU<\/strong>);<\/li>\n\n\n\n<li>se im\u00f3vel <strong>rural<\/strong>, ao valor total do im\u00f3vel declarado pelo contribuinte para efeito de lan\u00e7amento do Imposto sobre a Propriedade Territorial Rural (<strong>ITR<\/strong>).<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-cyan-blue-color\">Finalizando Al\u00edquotas ITCD para SEFAZ-MT<\/mark><\/h2>\n\n\n\n<p>Pessoal, finalizamos o nosso resumo sobre as al\u00edquotas do ITCD em Mato Grosso, na Lei 7.850\/2002, para o concurso da&nbsp;<a href=\"https:\/\/www.estrategiaconcursos.com.br\/blog\/concurso-sefaz-mt\/\" target=\"_blank\" rel=\"noreferrer noopener\"><strong>SEFAZ-MT<\/strong><\/a>.<\/p>\n\n\n\n<p>Contudo, ressaltamos a import\u00e2ncia da<strong>&nbsp;leitura na \u00edntegra desta lei<\/strong>, para a sua aprova\u00e7\u00e3o. Esse artigo \u00e9 apenas uma an\u00e1lise mais simplificada desta norma.<\/p>\n\n\n\n<p>Caso queira se preparar para chegar&nbsp;<strong>competitivo&nbsp;<\/strong>nesta prova, invista nos &nbsp;<a href=\"https:\/\/www.estrategiaconcursos.com.br\/cursosPorConcurso\/secretaria-da-fazenda-do-mato-grosso-sefaz-mt\/\" target=\"_blank\" rel=\"noreferrer noopener\"><strong>cursos para a SEFAZ-MT do Estrat\u00e9gia Concursos<\/strong><\/a>. L\u00e1 voc\u00ea encontrar\u00e1&nbsp;<strong>aulas completas e detalhadas, com os melhores professores do mercado<\/strong><\/p>\n\n\n\n<p>Conhe\u00e7a tamb\u00e9m o&nbsp;<a href=\"https:\/\/questoes.estrategiaconcursos.com.br\/\" target=\"_blank\" rel=\"noreferrer noopener\"><strong>Sistema de Quest\u00f5es do Estrat\u00e9gia<\/strong><\/a>. Afinal, a \u00fanica maneira de&nbsp;<strong>consolidar o conte\u00fado&nbsp;<\/strong>de maneira satisfat\u00f3ria \u00e9 atrav\u00e9s da&nbsp;<strong>resolu\u00e7\u00e3o de quest\u00f5es.<\/strong><\/p>\n\n\n\n<p>N\u00e3o deixem de conferir.<\/p>\n\n\n\n<p>Bons estudos a todos e at\u00e9 a pr\u00f3xima!<\/p>\n\n\n\n<h2 class=\"wp-block-heading has-text-align-center\" id=\"h-cursos-e-assinaturas\">Cursos e Assinaturas <\/h2>\n\n\n\n<p>Prepare-se com o melhor material e com quem mais aprova em Concursos P\u00fablicos em todo o pa\u00eds!<\/p>\n\n\n\n<p class=\"has-text-align-center has-vivid-cyan-blue-color has-text-color has-background\" style=\"background-color:#0078bd\"><a href=\"https:\/\/www.estrategiaconcursos.com.br\/blog\/concursos-abertos\/\" target=\"_blank\" rel=\"noreferrer noopener\"><strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-white-color\">Concursos Abertos<\/mark><\/strong><\/a><\/p>\n\n\n\n<p class=\"has-text-align-center has-vivid-cyan-blue-color has-text-color has-background\" style=\"background-color:#0078bd\"><a href=\"https:\/\/www.estrategiaconcursos.com.br\/blog\/concursos-2023\/\" target=\"_blank\" rel=\"noreferrer noopener\"><strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-white-color\">Concursos 2023<\/mark><\/strong><\/a><\/p>\n\n\n\n<div class=\"container\" id=\"boxes\">\n  <div class=\"row\">\n    <div class=\"col-sm\">\n      <div class=\"estrategia\" id=\"box-assinatura\">\n        <h3 class=\"titulo-assinatura\">Assinatura de Concursos<\/h3>\n        <p class=\"subtitulo-assinatura\">Assinatura de 1 ano ou 2 anos<\/p>\n        <div class=\"box-botao\">\n          <a class=\"btn-assinatura\" target=\"_blank\" href=\"https:\/\/www.estrategiaconcursos.com.br\/assinaturas\/\" role=\"button\" rel=\"noopener noreferrer\">ASSINE AGORA<\/a>\n        <\/div>\n      <\/div>\n      \n    <\/div><\/div><\/div>\n\n\n\n<div class=\"container\" id=\"boxes\">\n  <div class=\"row\">\n\n    <div class=\"col-sm\">\n      <div class=\"banner-fiscal-01\" id=\"box-assinatura\">\n        <h3 class=\"titulo-assinatura\">Carreiras Fiscais<\/h3>\n        <p class=\"subtitulo-assinatura\">Conhe\u00e7a os cursos para Sefaz MT<\/p>\n        <div class=\"box-botao\">\n          <a class=\"btn-assinatura\" target=\"_blank\" href=\"https:\/\/www.estrategiaconcursos.com.br\/cursosPorConcurso\/secretaria-da-fazenda-do-mato-grosso-sefaz-mt\/\" role=\"button\" rel=\"noopener noreferrer\">Conhe\u00e7a mais<\/a>\n        <\/div>\n      <\/div>\n     \n    <\/div>\n\n  <\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Veja neste artigo um resumo das al\u00edquotas do ITCD no estado do Mato Grosso, presentes na Lei Estadual 7.850\/2002, para o concurso da&nbsp;SEFAZ-MT. Ol\u00e1, pessoal! Como voc\u00eas est\u00e3o? No artigo de hoje, iremos falar sobre as al\u00edquotas do ITCD no Estado do Mato Grosso, disposto na Lei Estadual 7.850\/2002, para o concurso da&nbsp;SEFAZ-MT. Importante destacar [&hellip;]<\/p>\n","protected":false},"author":1976,"featured_media":1200679,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"post_tipo":"article","footnotes":""},"categories":[1,1983],"tags":[],"tax_estado":[219963,219976],"class_list":["post-1210548","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-cursos-e-concursos","category-fiscal-estadual","tax_estado-concursos-federais","tax_estado-mt"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v27.2 (Yoast SEO v27.2) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>Resumo das al\u00edquotas do ITCD para SEFAZ-MT<\/title>\n<meta name=\"description\" content=\"Veja neste artigo um resumo das al\u00edquotas do ITCD em Mato Grosso, na Lei 7.850\/2002, para o concurso da\u00a0SEFAZ-MT.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, 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