{"id":1233280,"date":"2023-07-16T08:00:00","date_gmt":"2023-07-16T11:00:00","guid":{"rendered":"https:\/\/www.estrategiaconcursos.com.br\/blog\/?p=1233280"},"modified":"2023-07-12T22:09:52","modified_gmt":"2023-07-13T01:09:52","slug":"imposto-territorial-urbano-iss-sp","status":"publish","type":"post","link":"https:\/\/www.estrategiaconcursos.com.br\/blog\/imposto-territorial-urbano-iss-sp\/","title":{"rendered":"Resumo do Imposto Territorial Urbano para o ISS-SP"},"content":{"rendered":"\n<p>Confira neste artigo um resumo sobre o <strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-cyan-blue-color\">Imposto Territorial Urbano<\/mark><\/strong>, no <strong>Decreto 62.137\/ 2022<\/strong>, para o ISS-SP.<\/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\/2022\/12\/23101438\/iss-sp.jpg\" alt=\"Resumo do Imposto Territorial Urbano para o ISS-SP\" class=\"wp-image-1142743\" width=\"379\" height=\"284\" srcset=\"https:\/\/dhg1h5j42swfq.cloudfront.net\/2022\/12\/23101438\/iss-sp.jpg 848w, https:\/\/dhg1h5j42swfq.cloudfront.net\/2022\/12\/23101438\/iss-sp-300x225.jpg 300w, https:\/\/dhg1h5j42swfq.cloudfront.net\/2022\/12\/23101438\/iss-sp-768x576.jpg 768w, https:\/\/dhg1h5j42swfq.cloudfront.net\/2022\/12\/23101438\/iss-sp-610x458.jpg 610w, https:\/\/dhg1h5j42swfq.cloudfront.net\/2022\/12\/23101438\/iss-sp-150x113.jpg 150w\" sizes=\"auto, (max-width: 379px) 100vw, 379px\" \/><figcaption class=\"wp-element-caption\">Resumo do Imposto Territorial Urbano para o ISS-SP<\/figcaption><\/figure>\n\n\n\n<p>Ol\u00e1, pessoal! Tudo bem com voc\u00eas?<\/p>\n\n\n\n<p>O t\u00e3o aguardado edital do concurso de Auditor Fiscal do <strong>ISS-SP <\/strong>finalmente foi publicado, com uma remunera\u00e7\u00e3o inicial de <strong>R$ 26.049,51<\/strong>. Nada mal, n\u00e3o \u00e9 mesmo?<\/p>\n\n\n\n<p>Dessa maneira, no artigo de hoje, iremos aprender sobre o <strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-cyan-blue-color\">Imposto Territorial Urbano<\/mark><\/strong>, no <strong>Decreto 62.137\/ 2022<\/strong>, para o ISS-SP.<\/p>\n\n\n\n<p>Sem mais delongas, vamos ao que interessa!<\/p>\n\n\n\n<div class=\"container\" id=\"boxes\">\r\n  <div class=\"row\">\r\n\r\n    <div class=\"col-sm\">\r\n      <div class=\"banner-fiscal-01\" id=\"box-assinatura\">\r\n        <h3 class=\"titulo-assinatura\">Concurso ISS SP<\/h3>\r\n        <p class=\"subtitulo-assinatura\">Conhe\u00e7a os cursos<\/p>\r\n        <div class=\"box-botao\">\r\n          <a class=\"btn-assinatura\" target=\"_blank\" href=\"https:\/\/www.estrategiaconcursos.com.br\/cursosPorConcurso\/iss-sp-17\/\" role=\"button\" rel=\"noopener noreferrer\">Conhe\u00e7a mais<\/a>\r\n        <\/div>\r\n      <\/div>\r\n    \r\n    <\/div>\r\n\r\n  <\/div>\r\n<\/div>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-o-imposto-territorial-urbano-para-o-iss-sp\"><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-cyan-blue-color\">O Imposto Territorial Urbano para o ISS-SP<\/mark><\/h2>\n\n\n\n<p>O munic\u00edpio de S\u00e3o Paulo dividiu o <strong>IPTU&nbsp;<\/strong>em dois impostos diferentes, o&nbsp;<strong><a href=\"https:\/\/www.estrategiaconcursos.com.br\/blog\/imposto-predial-iss-sp\" target=\"_blank\" rel=\"noreferrer noopener\">Imposto Predial<\/a> <\/strong>e o&nbsp;<strong>Imposto Territorial Urbano.<\/strong><\/p>\n\n\n\n<p>No artigo de hoje, iremos conhecer o imposto territorial urbano.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-fato-gerador-do-imposto-territorial-urbano-para-o-iss-sp\"><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-cyan-blue-color\">Fato gerador do Imposto Territorial Urbano para o ISS-SP<\/mark><\/h2>\n\n\n\n<p>Diferentemente do Imposto Predial, que incide sobre o im\u00f3vel urbano constru\u00eddo, o<strong> fato gerador<\/strong> do Imposto Territorial Urbano \u00e9 a <strong>propriedade<\/strong>, o <strong>dom\u00ednio \u00fatil<\/strong> ou a <strong>posse <\/strong>de bem <strong>im\u00f3vel <mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-cyan-blue-color\">n\u00e3o constru\u00eddo<\/mark><\/strong>, localizado na <strong>zona urbana <\/strong>de S\u00e3o Paulo.<\/p>\n\n\n\n<p>Em regra, o fato gerador do Imposto Territorial Urbano \u00e9 considerado ocorrido no dia <strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-cyan-blue-color\">1\u00ba de janeiro<\/mark><\/strong> de cada exerc\u00edcio. Contudo, o seu momento tamb\u00e9m pode ser no <strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-cyan-blue-color\">1\u00ba dia do m\u00eas subsequente<\/mark><\/strong> \u00e0s situa\u00e7\u00f5es de:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>constitui\u00e7\u00e3o <\/strong>ou <strong>altera\u00e7\u00e3o <\/strong>do excesso de \u00e1rea;<\/li>\n\n\n\n<li><strong>desdobro<\/strong>, <strong>englobamento <\/strong>ou <strong>remembramento <\/strong>de lote constru\u00eddo que resulte em constitui\u00e7\u00e3o de novo terreno n\u00e3o constru\u00eddo.<\/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\">FIQUE ATENTO: <\/mark><\/strong>\u00c9 importante que voc\u00ea saiba que s\u00e3o considerados<strong> <mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-cyan-blue-color\">n\u00e3o constru\u00eddos <\/mark><\/strong>os terrenos:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>em que <strong>n\u00e3o existir edifica\u00e7\u00e3o<\/strong>;<\/li>\n\n\n\n<li>em que houver <strong>obra paralisada <\/strong>ou em <strong>andamento<\/strong>, edifica\u00e7\u00f5es <strong>condenadas <\/strong>ou em <strong>ru\u00ednas<\/strong>, ou constru\u00e7\u00f5es de natureza <strong>tempor\u00e1ria<\/strong>;<\/li>\n\n\n\n<li>cuja \u00e1rea <strong>exceder<\/strong>:<ul><li><strong>3 vezes<\/strong> a ocupada pelas edifica\u00e7\u00f5es quando situado na <strong>1\u00aa subdivis\u00e3o<\/strong> da zona urbana;<\/li><\/ul><ul><li><strong>5 vezes<\/strong> quando na <strong>2\u00aa<\/strong>; e<\/li><\/ul>\n<ul class=\"wp-block-list\">\n<li><strong>10 vezes<\/strong>, quando <strong>al\u00e9m<\/strong> do per\u00edmetro desta \u00faltima;<\/li>\n<\/ul>\n<\/li>\n\n\n\n<li>ocupados por constru\u00e7\u00e3o de qualquer esp\u00e9cie, <strong>inadequada<\/strong> \u00e0 sua situa\u00e7\u00e3o, dimens\u00f5es, destino ou utilidade.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-aliquota-do-imposto-territorial-urbano-para-iss-sp\"><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-cyan-blue-color\">Al\u00edquota do Imposto Territorial Urbano para ISS-SP<\/mark><\/h2>\n\n\n\n<p>A al\u00edquota do imposto territorial urbano \u00e9 \u00fanica, no valor de <mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-cyan-blue-color\"><strong>1,5%<\/strong><\/mark>, sobre o valor venal do im\u00f3vel.<\/p>\n\n\n\n<p>Contudo, de forma similar ao imposto predial, \u00e9 poss\u00edvel que haja <strong>descontos <\/strong>ou <strong>acr\u00e9scimos <\/strong>sobre o valor do imposto, em rela\u00e7\u00e3o \u00e0 por\u00e7\u00e3o do valor venal do im\u00f3vel compreendida em cada uma das faixas de valor venal da tabela a seguir:<\/p>\n\n\n\n<figure class=\"wp-block-table aligncenter is-style-stripes\"><table class=\"has-pale-ocean-gradient-background has-background\"><tbody><tr><td class=\"has-text-align-center\" data-align=\"center\"><strong>Faixas de valor venal<\/strong><\/td><td class=\"has-text-align-center\" data-align=\"center\"><strong>Desconto\/Acr\u00e9scimo<\/strong><\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">at\u00e9 R$ 150.000,00<\/td><td class=\"has-text-align-center\" data-align=\"center\">-0,4%<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">acima de R$ 150.000,00 at\u00e9 R$ 300.000,00<\/td><td class=\"has-text-align-center\" data-align=\"center\">-0,2%<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">acima de R$ 300.000,00 at\u00e9 R$ 600.000,00<\/td><td class=\"has-text-align-center\" data-align=\"center\">0,0%<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">acima de R$ 600.000,00 at\u00e9 R$ 1.200.000,00<\/td><td class=\"has-text-align-center\" data-align=\"center\">+0,2%<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">acima de R$ 1.200.000,00<\/td><td class=\"has-text-align-center\" data-align=\"center\">+0,4%<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p><strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-red-color\">FIQUE ATENTO: <\/mark><\/strong>O <strong>lan\u00e7amento <\/strong>deste tributo <strong>n\u00e3o garante <\/strong>que o im\u00f3vel esteja <strong>regular<\/strong>. Al\u00e9m disso, ele tamb\u00e9m n\u00e3o se presta a fins n\u00e3o tribut\u00e1rios.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-contribuinte-do-imposto-territorial-urbano\"><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-cyan-blue-color\">Contribuinte do imposto territorial urbano<\/mark><\/h2>\n\n\n\n<p>O contribuinte deste imposto \u00e9 o <strong>propriet\u00e1rio <\/strong>do im\u00f3vel, o <strong>titular <\/strong>do seu dom\u00ednio \u00fatil, ou o seu <strong>possuidor <\/strong>a qualquer t\u00edtulo.<\/p>\n\n\n\n<p>Contudo, a crit\u00e9rio da reparti\u00e7\u00e3o competente, ele tamb\u00e9m pode ser devido:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>por quem exer\u00e7a a <strong>posse direta<\/strong> do im\u00f3vel, sem preju\u00edzo da responsabilidade <strong>solid\u00e1ria <\/strong>dos possuidores indiretos;<\/li>\n\n\n\n<li>por qualquer dos <strong>possuidores indiretos<\/strong>, sem preju\u00edzo da responsabilidade <strong>solid\u00e1ria <\/strong>dos demais e do possuidor direto.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-isencoes-do-imposto-territorial-urbano\"><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-cyan-blue-color\">Isen\u00e7\u00f5es do Imposto Territorial Urbano<\/mark><\/h2>\n\n\n\n<p>Um importante t\u00f3pico desse imposto s\u00e3o os casos de isen\u00e7\u00e3o.<\/p>\n\n\n\n<p>Em rela\u00e7\u00e3o a este tributo, s\u00e3o <strong>isentos os terrenos<\/strong>:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>pertencentes<\/strong> ao patrim\u00f4nio:<ul><li>de <strong>particulares<\/strong>, quando cedidos em <strong>comodato<\/strong> ao Munic\u00edpio, ao Estado, ou \u00e0 Uni\u00e3o, para fins educacionais;<\/li><\/ul><ul><li>da <strong>Associa\u00e7\u00e3o dos Ex-Combatentes<\/strong> do Brasil, usados no exerc\u00edcio de suas atividades institucionais e sem fins lucrativos; &nbsp;<\/li><\/ul><ul><li>da <strong>COHAB-SP<\/strong>, para implementa\u00e7\u00e3o de empreendimentos habitacionais de interesse social;<\/li><\/ul>\n<ul class=\"wp-block-list\">\n<li>da <strong>COHAB-SP<\/strong>, quando compromissados \u00e0 venda, para implementa\u00e7\u00e3o de empreendimentos habitacionais de interesse social, at\u00e9 a conclus\u00e3o dos desdobros fiscais dos referidos im\u00f3veis;<\/li>\n<\/ul>\n<\/li>\n\n\n\n<li>cedidos em <strong>comodato<\/strong> a <strong>entidades culturais<\/strong> sem fins lucrativos, \u00e0 Uni\u00e3o, aos Estados, aos Munic\u00edpios, a autarquias e funda\u00e7\u00f5es p\u00fablicas, para as suas atividades culturais, desde que:<ul><li>n\u00e3o distribua qualquer parcela de seu patrim\u00f4nio ou de suas rendas, a qualquer t\u00edtulo;aplique integralmente, no Pa\u00eds, seus recursos na manuten\u00e7\u00e3o dos seus objetivos institucionais;<\/li><\/ul>\n<ul class=\"wp-block-list\">\n<li>mantenha escritura\u00e7\u00e3o de suas receitas e despesas em livros revestidos de formalidades capazes de assegurar sua exatid\u00e3o;<\/li>\n<\/ul>\n<\/li>\n\n\n\n<li>de propriedade de <strong>ex-combatentes e\/ou vi\u00favas<\/strong> dos soldados que lutaram na 2\u00aa Guerra Mundial.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-finalizando\"><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-cyan-blue-color\">Finalizando<\/mark><\/h2>\n\n\n\n<p>Bom, pessoal! Chegamos ao fim do nosso artigo sobre o Imposto Territorial Urbano, no Decreto 62.137\/ 2022, para o ISS-SP. Esperamos que tenham gostado.<\/p>\n\n\n\n<p>Vale destacar que este \u00e9 apenas um resumo deste imposto. \u00c9 importante que voc\u00ea fa\u00e7a a leitura integral da norma em quest\u00e3o.<\/p>\n\n\n\n<p>Caso queira se preparar para chegar\u00a0<strong>competitivo\u00a0<\/strong>nesta prova, invista nos \u00a0<a href=\"https:\/\/www.estrategiaconcursos.com.br\/cursosPorConcurso\/iss-sp-17\" target=\"_blank\" rel=\"noreferrer noopener\"><strong>cursos para o ISS SP do Estrat\u00e9gia Concursos<\/strong><\/a>. L\u00e1 voc\u00ea encontrar\u00e1\u00a0<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<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\">\r\n  <div class=\"row\">\r\n\r\n    <div class=\"col-sm\">\r\n      <div class=\"banner-fiscal-01\" id=\"box-assinatura\">\r\n        <h3 class=\"titulo-assinatura\">Concurso ISS SP<\/h3>\r\n        <p class=\"subtitulo-assinatura\">Conhe\u00e7a os cursos<\/p>\r\n        <div class=\"box-botao\">\r\n          <a class=\"btn-assinatura\" target=\"_blank\" href=\"https:\/\/www.estrategiaconcursos.com.br\/cursosPorConcurso\/iss-sp-17\/\" role=\"button\" rel=\"noopener noreferrer\">Conhe\u00e7a mais<\/a>\r\n        <\/div>\r\n      <\/div>\r\n    \r\n    <\/div>\r\n\r\n  <\/div>\r\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Confira neste artigo um resumo sobre o Imposto Territorial Urbano, no Decreto 62.137\/ 2022, para o ISS-SP. Ol\u00e1, pessoal! Tudo bem com voc\u00eas? O t\u00e3o aguardado edital do concurso de Auditor Fiscal do ISS-SP finalmente foi publicado, com uma remunera\u00e7\u00e3o inicial de R$ 26.049,51. Nada mal, n\u00e3o \u00e9 mesmo? Dessa maneira, no artigo de hoje, [&hellip;]<\/p>\n","protected":false},"author":1976,"featured_media":1142743,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"post_tipo":"article","footnotes":""},"categories":[220183],"tags":[],"tax_estado":[219963,219989],"class_list":["post-1233280","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fiscal-municipal","tax_estado-concursos-federais","tax_estado-sp"],"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 do Imposto Territorial Urbano para o ISS-SP<\/title>\n<meta name=\"description\" content=\"Confira neste artigo um resumo sobre o Imposto Territorial Urbano, no Decreto 62.137\/ 2022, para o concurso ISS-SP.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, 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