{"id":1468175,"date":"2024-10-08T14:08:00","date_gmt":"2024-10-08T17:08:00","guid":{"rendered":"https:\/\/www.estrategiaconcursos.com.br\/blog\/?p=1468175"},"modified":"2024-10-07T14:26:30","modified_gmt":"2024-10-07T17:26:30","slug":"itcmd-sefaz-rj-legislacao","status":"publish","type":"post","link":"https:\/\/www.estrategiaconcursos.com.br\/blog\/itcmd-sefaz-rj-legislacao\/","title":{"rendered":"ITCMD para SEFAZ-RJ: Legisla\u00e7\u00e3o Tribut\u00e1ria Estadual"},"content":{"rendered":"\n<p>Ol\u00e1, pessoal. Tudo certo? No artigo de hoje veremos o resumo sobre ITCMD para SEFAZ-RJ, tema da legisla\u00e7\u00e3o tribut\u00e1ria estadual (LTE).<\/p>\n\n\n\n<p>O artigo ser\u00e1 divido da seguinte forma:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>N\u00e3o Tributa\u00e7\u00e3o<\/li>\n\n\n\n<li>Lan\u00e7amento<\/li>\n\n\n\n<li>Declara\u00e7\u00e3o<\/li>\n\n\n\n<li>Pagamento<\/li>\n<\/ul>\n\n\n\n<p>Vamos l\u00e1?<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">N\u00e3o Tributa\u00e7\u00e3o<\/h2>\n\n\n\n<p>Iniciemos o resumo do ITCMD para SEFAZ-RJ pela \u201cN\u00e3o Tributa\u00e7\u00e3o\u201d, ou seja, abordaremos a n\u00e3o incid\u00eancia e a isen\u00e7\u00e3o.<\/p>\n\n\n\n<p>O primeiro ponto a deixar claro \u00e9 que a banca tentar\u00e1 te confundir com as hip\u00f3teses de n\u00e3o incid\u00eancia e isen\u00e7\u00e3o, assim memorize as n\u00e3o incid\u00eancias (Art. 7\u00ba), as demais ser\u00e3o isen\u00e7\u00e3o.<\/p>\n\n\n\n<p><strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-cyan-blue-color\">N\u00e3o incid\u00eancia<\/mark><\/strong> (Art. 7\u00ba)<\/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-green-cyan-color\">Ren\u00fancia abdicativa<\/mark><\/strong>: ren\u00fancia pura e simples \u00e0 heran\u00e7a ou ao legado, sem ressalva ou condi\u00e7\u00e3o, desde que o renunciante n\u00e3o indique benefici\u00e1rio ou tenha praticado ato que demonstre aceita\u00e7\u00e3o;<\/li>\n\n\n\n<li><strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-green-cyan-color\">Seguro de vida<\/mark><\/strong>: recebimento em caso de contratado com cl\u00e1usula de cobertura de risco;<\/li>\n\n\n\n<li><strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-green-cyan-color\">Extin\u00e7\u00e3o de usufruto<\/mark><\/strong> (ou de <strong>outro direito real<\/strong>).<\/li>\n\n\n\n<li><strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-green-cyan-color\">Rendimentos do esp\u00f3lio<\/mark>: <\/strong>ap\u00f3s o falecimento<\/li>\n\n\n\n<li><strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-green-cyan-color\">Imunidades<\/mark>:<\/strong> hip\u00f3teses constitucionais<\/li>\n<\/ul>\n\n\n\n<p>Vejamos algumas das hip\u00f3teses de isen\u00e7\u00e3o ent\u00e3o.<\/p>\n\n\n\n<p><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-cyan-blue-color\"><strong>Isen\u00e7\u00e3o<\/strong> <\/mark>(Art. 8\u00ba)<\/p>\n\n\n\n<p><strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-green-cyan-color\">&#8211; Transmiss\u00f5es causa mortis:<\/mark><\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Resid\u00eancia de pessoa f\u00edsica <\/strong>(XI): im\u00f3veis at\u00e9 <strong>60.000 UFIRs-RJ.<\/strong><\/li>\n\n\n\n<li><strong>Verbas salariais <\/strong>(VI)*: sal\u00e1rio, remunera\u00e7\u00e3o, rendimentos de aposentadoria e pens\u00e3o, honor\u00e1rios e saldos das contas individuais do FGTS e PIS-PASEP, exceto as previd\u00eancias complementares (Art. 23).<\/li>\n\n\n\n<li><strong>\u201cInsignific\u00e2ncia\u201d <\/strong>(VII)*: monte-mor at\u00e9 a <strong>13.000 UFIRs-RJ<\/strong><\/li>\n<\/ul>\n\n\n\n<p><strong>&#8211; <mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-green-cyan-color\">Doa\u00e7\u00e3o<\/mark>:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Entre c\u00f4njuge\/companheiro <\/strong>(III): v\u00e1lido para regime de bens do casamento e uni\u00e3o est\u00e1vel<\/li>\n\n\n\n<li><strong>\u201cInsignific\u00e2ncia\u201d <\/strong>(VIII): a doa\u00e7\u00e3o, em dinheiro at\u00e9 <strong>11.250 UFIRs-RJ<\/strong> por ano, por donat\u00e1rio;<\/li>\n\n\n\n<li><strong>Regulariza\u00e7\u00e3o fundi\u00e1ria e programas habitacionais <\/strong>(IX e X)<\/li>\n<\/ul>\n\n\n\n<p>Tamb\u00e9m h\u00e1 casos de isen\u00e7\u00e3o para ambos os casos, como transmiss\u00f5es para Im\u00f3vel para baixa renda (XVII) e para funda\u00e7\u00f5es ou associa\u00e7\u00f5es (XVIII).<\/p>\n\n\n\n<p>Entretanto, saiba que h\u00e1 dispensa de pagamento quando a guia de arrecada\u00e7\u00e3o for de at\u00e9 20 UFIRs-RJ (Art. 8\u00ba, \u00a72\u00ba).<\/p>\n\n\n\n<p>Al\u00e9m disso, o reconhecimento de casos de \u201cn\u00e3o tributa\u00e7\u00e3o\u201d, por \u00f3bvio, \u00e9 feito pela autoridade fiscal (Art. 9, \u201ccaput\u201d), mas \u00e9 poss\u00edvel reconhecimento autom\u00e1tico quando o benef\u00edcio a ser concedido for determin\u00e1vel segundo crit\u00e9rios objetivos (Art. 9\u00ba, \u00a74\u00ba)<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Lan\u00e7amento<\/h2>\n\n\n\n<p>Continuemos o resumo do ITCMD para SEFAZ-RJ pelo <mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-cyan-blue-color\"><strong>Lan\u00e7amento<\/strong> <\/mark>do imposto.<\/p>\n\n\n\n<p>Primeira coisa a ficar clara \u00e9 que a <mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-green-cyan-color\"><strong>modalidade de lan\u00e7amento<\/strong> <\/mark>do ITCD, em regra, \u00e9 <strong>por declara\u00e7\u00e3o<\/strong> (Art. 28).<\/p>\n\n\n\n<p>Ou seja, a autoridade fiscal realiza o lan\u00e7amento com base na declara\u00e7\u00e3o do sujeito passivo e na avalia\u00e7\u00e3o judicial ou administrativa dos bens e direitos transmitidos.<\/p>\n\n\n\n<p>Obviamente o lan\u00e7amento \u00e9 pass\u00edvel de <strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-green-cyan-color\">impugna\u00e7\u00e3o<\/mark><\/strong>, se feito em <strong>30 dias<\/strong> da data de ci\u00eancia do lan\u00e7amento, ou seja, 30 dias do recebimento da <strong>guia de lan\u00e7amento<\/strong>, inclusive quando emitida por meio eletr\u00f4nico; ou pela <strong>intima\u00e7\u00e3o<\/strong> (lan\u00e7amento de of\u00edcio)<\/p>\n\n\n\n<p>Lan\u00e7amento de of\u00edcio? Isso, o auto de infra\u00e7\u00e3o. Dissemos que, em regra, o lan\u00e7amento do ITCD \u00e9 por declara\u00e7\u00e3o, mas h\u00e1 outras hip\u00f3teses.<\/p>\n\n\n\n<p><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-green-cyan-color\">\u00a0<strong>Outros lan\u00e7amentos:<\/strong><\/mark><\/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-purple-color\">De of\u00edcio <\/mark><\/strong>(Art. 28, \u00a74\u00ba, I): em casos de revis\u00e3o pelo fisco, seja da avalia\u00e7\u00e3o administrativa, seja de outras hip\u00f3teses, enquanto n\u00e3o extinto o direito da Fazenda P\u00fablica.<\/li>\n\n\n\n<li><strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-purple-color\">Por homologa\u00e7\u00e3o<\/mark> <\/strong>(Art. 28, \u00a74\u00ba, II): bens e direitos transmitidos <strong>informados pelo sujeito passivo<\/strong>, sem pr\u00e9via avalia\u00e7\u00e3o administrativa, com o <strong>efetivo recolhimento do imposto<\/strong>, ficar\u00e1 sujeito \u00e0 posterior homologa\u00e7\u00e3o pela autoridade fiscal.<\/li>\n<\/ul>\n\n\n\n<p>Por fim, lembre-se da decad\u00eancia do cr\u00e9dito tribut\u00e1rio.<\/p>\n\n\n\n<p><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-purple-color\"><strong>Decad\u00eancia<\/strong> <\/mark>(Art. 29): ap\u00f3s 5 anos, contados do 1\u00ba dia do exerc\u00edcio seguinte \u00e0quele em que o lan\u00e7amento poderia ter sido efetuado com <mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-red-color\">base nas informa\u00e7\u00f5es necess\u00e1rias \u00e0 formaliza\u00e7\u00e3o do cr\u00e9dito tribut\u00e1rio, obtidas por meio da declara\u00e7\u00e3o<\/mark>.<\/p>\n\n\n\n<p>Atente-se, pois pela literalidade ocorre uma esp\u00e9cie de \u201csuspens\u00e3o\u201d do prazo at\u00e9 que o contribuinte realiza a declara\u00e7\u00e3o.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Declara\u00e7\u00e3o<\/h2>\n\n\n\n<p>Prosseguindo no resumo do ITCMD para SEFAZ-RJ, vamos abordar um pouco sobre a <strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-cyan-blue-color\">declara\u00e7\u00e3o<\/mark><\/strong>. <\/p>\n\n\n\n<p><strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-green-cyan-color\">Informa\u00e7\u00f5es sobre a declara\u00e7\u00e3o <\/mark><\/strong>(Art. 27):<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Declara\u00e7\u00e3o do sujeito passivo contendo todas as informa\u00e7\u00f5es indispens\u00e1veis \u00e0 efetiva\u00e7\u00e3o do lan\u00e7amento (Art. 27)<\/li>\n\n\n\n<li>Em caso de doa\u00e7\u00e3o, se n\u00e3o prestada pelo donat\u00e1rio (sujeito passivo), deve ser feita pelo doador (Art. 27, \u00a73\u00ba).<\/li>\n\n\n\n<li>N\u00e3o produzir\u00e1 efeitos se houver simular ou for incompleta, podendo ser cancelada por peti\u00e7\u00e3o simples a qualquer tempo (Art. 27, \u00a71\u00ba)<\/li>\n\n\n\n<li>Obrigat\u00f3ria n\u00e3o casos de \u201cn\u00e3o tributa\u00e7\u00e3o\u201d, salvo em casos de ritos em processos judiciais (Art. 27, \u00a72\u00ba).<\/li>\n<\/ul>\n\n\n\n<p>Os <strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-green-cyan-color\">prazos para declara\u00e7\u00e3o<\/mark> <\/strong>(Art. 27, \u00a74\u00ba) s\u00e3o \u201cpr\u00e9via\u201d, em 60 dias e 90 dias a depender da hip\u00f3tese.<\/p>\n\n\n\n<p>Importante ler o artigo citado, mas entenda que a l\u00f3gica \u00e9 a seguinte: a doa\u00e7\u00e3o \u00e9 a \u00fanica declara\u00e7\u00e3o pr\u00e9via, assim voc\u00ea s\u00f3 precisa decorar as de 60 dias e as demais seriam as de 90 dias.<\/p>\n\n\n\n<p><strong>60 dias<\/strong> contados da intima\u00e7\u00e3o:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>da decis\u00e3o homologat\u00f3ria do c\u00e1lculo em processos d<strong>e invent\u00e1rio<\/strong><\/li>\n\n\n\n<li>da senten\u00e7a homologat\u00f3ria em processos de <strong>arrolamento<\/strong><\/li>\n\n\n\n<li>da senten\u00e7a de partilha judicial de bens em processos de <strong>dissolu\u00e7\u00e3o de sociedade conjugal<\/strong>, altera\u00e7\u00e3o de regime de casamento ou extin\u00e7\u00e3o de condom\u00ednio<\/li>\n<\/ul>\n\n\n\n<figure class=\"wp-block-image aligncenter size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"430\" height=\"343\" src=\"https:\/\/dhg1h5j42swfq.cloudfront.net\/2024\/09\/28094412\/image-553.png\" alt=\"ITCMD para SEFAZ-RJ: Legisla\u00e7\u00e3o Tribut\u00e1ria Estadual\" class=\"wp-image-1468177\" srcset=\"https:\/\/dhg1h5j42swfq.cloudfront.net\/2024\/09\/28094412\/image-553.png 430w, https:\/\/dhg1h5j42swfq.cloudfront.net\/2024\/09\/28094412\/image-553-300x239.png 300w, https:\/\/dhg1h5j42swfq.cloudfront.net\/2024\/09\/28094412\/image-553-150x120.png 150w\" sizes=\"auto, (max-width: 430px) 100vw, 430px\" \/><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\">Pagamento<\/h2>\n\n\n\n<p>Para finalizar o resumo do ITCMD para SEFAZ-RJ, vejamos sobre o pagamento.<strong><\/strong><\/p>\n\n\n\n<p><strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-cyan-blue-color\">Pagamento<\/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-green-cyan-color\">Lan\u00e7amento por Declara\u00e7\u00e3o<\/mark> <\/strong>(Art. 30): a crit\u00e9rio do contribuinte<br \/><\/li>\n<\/ul>\n\n\n\n<p><strong>Integralmente<\/strong>: <strong>60 dias<\/strong> contados da ci\u00eancia do lan\u00e7amento<br \/><strong>A prazo<\/strong>: <strong>4 parcelas mensais<\/strong>, iguais e sucessivas, sem acr\u00e9scimo, vencida a primeira no prazo de 30 dias contados da ci\u00eancia do lan\u00e7amento \u2192 ITCD (4 letras, 4 parcelas rs)<\/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-green-cyan-color\">Lan\u00e7amento por homologa\u00e7\u00e3o<\/mark> <\/strong>(Art. 30, \u00a71\u00ba): <strong>antes<\/strong> da ocorr\u00eancia do FG (<strong>doa\u00e7\u00e3o<\/strong>) \u2192 da mesma forma que a declara\u00e7\u00e3o, ou seja, doa\u00e7\u00e3o = declara + paga.<\/li>\n<\/ul>\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-green-cyan-color\">Lan\u00e7amento de of\u00edcio<\/mark> <\/strong>(Art. 30, \u00a73\u00ba): <strong>30 dias<\/strong> contados da intima\u00e7\u00e3o (auto de infra\u00e7\u00e3o)<\/li>\n<\/ul>\n\n\n\n<p><strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-purple-color\">Demais regras:<\/mark><\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Invent\u00e1rio judicial <\/strong>(Art. 30, \u00a75\u00ba): os herdeiros poder\u00e3o se utilizar do montante constante do esp\u00f3lio para fins de quita\u00e7\u00e3o do ITCD<\/li>\n\n\n\n<li><strong>Parcelamento excepcional <\/strong>(Art. 31 e \u00a71\u00ba): <strong>at\u00e9 48 meses sucessivos<\/strong> (ou at\u00e9 60 meses via decreto) nos termos da Resolu\u00e7\u00e3o do SEFAZ, desde que requerido dentro do prazo para pagamento. Se ap\u00f3s o prazo, poder\u00e1 ser acrescido de multa (\u00a72\u00ba)<\/li>\n\n\n\n<li><strong>Compensa\u00e7\u00e3o Tribut\u00e1ria <\/strong>(Art. 32): \u00e9 poss\u00edvel, desde que com cr\u00e9ditos l\u00edquidos e certos do sujeito passivo contra a Fazenda, correspondentes a valores concernentes ao ITCD pagos indevidamente ou a maior<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\">Considera\u00e7\u00f5es Finais<\/h2>\n\n\n\n<p>Pessoal, chegamos ao final do resumo sobre o ITCMD para SEFAZ-RJ. Espero que tenham gostado<\/p>\n\n\n\n<p>Obviamente o artigo traz apenas um trecho da legisla\u00e7\u00e3o, assim n\u00e3o deixe de estudar o assunto na \u00edntegra por nossas aulas, al\u00e9m de treinar por meio de quest\u00f5es de concurso em nosso <a href=\"https:\/\/www.estrategiaconcursos.com.br\/cursosPorConcurso\/sistema-de-questoes\/\">sistema de quest\u00f5es<\/a>.<\/p>\n\n\n\n<p>Gostou do artigo? Siga-nos<\/p>\n\n\n\n<p><a href=\"https:\/\/www.instagram.com\/resumospassarin\">https:\/\/www.instagram.com\/resumospassarin<\/a><\/p>\n\n\n\n<h2 class=\"wp-block-heading has-text-align-center\" id=\"cursos-assinatura\">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-2024\/\" target=\"_blank\" rel=\"noreferrer noopener\"><strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-white-color\">Concursos 2024<\/mark><\/strong><\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Ol\u00e1, pessoal. Tudo certo? No artigo de hoje veremos o resumo sobre ITCMD para SEFAZ-RJ, tema da legisla\u00e7\u00e3o tribut\u00e1ria estadual (LTE). O artigo ser\u00e1 divido da seguinte forma: Vamos l\u00e1? N\u00e3o Tributa\u00e7\u00e3o Iniciemos o resumo do ITCMD para SEFAZ-RJ pela \u201cN\u00e3o Tributa\u00e7\u00e3o\u201d, ou seja, abordaremos a n\u00e3o incid\u00eancia e a isen\u00e7\u00e3o. O primeiro ponto a [&hellip;]<\/p>\n","protected":false},"author":1763,"featured_media":416760,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"post_tipo":"article","footnotes":""},"categories":[1983],"tags":[],"tax_estado":[219963,219982],"class_list":["post-1468175","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fiscal-estadual","tax_estado-concursos-federais","tax_estado-rj"],"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>ITCMD para SEFAZ-RJ: Legisla\u00e7\u00e3o Tribut\u00e1ria Estadual<\/title>\n<meta name=\"description\" content=\"Saiba tudo sobre o ITCMD para SEFAZ-RJ, tema da legisla\u00e7\u00e3o tribut\u00e1ria estadual (LTE), disciplinado na Lei 7174\/2015.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, 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