{"id":1490716,"date":"2024-12-17T14:37:00","date_gmt":"2024-12-17T17:37:00","guid":{"rendered":"https:\/\/www.estrategiaconcursos.com.br\/blog\/?p=1490716"},"modified":"2024-12-01T12:07:16","modified_gmt":"2024-12-01T15:07:16","slug":"itcd-sefaz-go","status":"publish","type":"post","link":"https:\/\/www.estrategiaconcursos.com.br\/blog\/itcd-sefaz-go\/","title":{"rendered":"ITCD para SEFAZ-GO: Legisla\u00e7\u00e3o Tribut\u00e1ria Estadual"},"content":{"rendered":"\n<p>Ol\u00e1, pessoal. Tudo certo?&nbsp; No artigo de hoje veremos o resumo do ITCD para SEFAZ-GO, tema da Legisla\u00e7\u00e3o Tribut\u00e1ria Estadual. O conte\u00fado foi extra\u00eddo do C\u00f3digo Tribut\u00e1rio do Estado de Goi\u00e1s, <a href=\"https:\/\/appasp.economia.go.gov.br\/legislacao\/arquivos\/Cte\/CTE.htm#A90\">Lei 11.651\/91<\/a><a><\/a><a><\/a><a><\/a><a><\/a><a><\/a><a><\/a>.<\/p>\n\n\n\n<p>O artigo ser\u00e1 dividido da seguinte forma:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Fato Gerador<\/li>\n\n\n\n<li>Local de Incid\u00eancia<\/li>\n\n\n\n<li>Momento do FG<\/li>\n<\/ul>\n\n\n\n<p>Sem mais delongas, vamos l\u00e1!<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Fato Gerador<\/h2>\n\n\n\n<p>Iniciemos o resumo do ITCD para SEFAZ-GO pelo<mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-cyan-blue-color\"> <\/mark><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-black-color\">fato gerador<\/mark>.<\/p>\n\n\n\n<p>Sabemos que a incid\u00eancia ocorre pela transmiss\u00e3o de bens ou direitos por sucess\u00e3o ou por doa\u00e7\u00e3o, assim vejamos.<\/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\">Fato gerador<\/mark><\/strong> (Art. 72) &#8211; incide sobre a <strong>transmiss\u00e3o <\/strong>de quaisquer bens ou direitos por:<\/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\">sucess\u00e3o <\/mark><\/strong>leg\u00edtima ou testament\u00e1ria, inclusive na sucess\u00e3o provis\u00f3ria;\u00a0<\/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\">doa\u00e7\u00e3o<\/mark><\/strong>, inclusive com encargos ou \u00f4nus.<\/li>\n<\/ul>\n\n\n\n<p>Saiba que a antecipa\u00e7\u00e3o da leg\u00edtima, a heran\u00e7a, o legado, ainda que gravados sujeitam-se ao ITCD, assim como a doa\u00e7\u00e3o com encargo (\u00a75\u00ba)<\/p>\n\n\n\n<p>Vimos que a transmiss\u00e3o de bens e direitos por sucess\u00e3o ou doa\u00e7\u00e3o s\u00e3o hip\u00f3teses de incid\u00eancia do ITCD, entretanto quais bens e direitos? Simples, valem tanto para <strong>bem im\u00f3vel<\/strong>, e os direitos a ele relativos; e <strong>bem m\u00f3vel, <\/strong>e os direitos a ele relativos (Art. 72, \u00a73\u00ba).<\/p>\n\n\n\n<p>Outra pondera\u00e7\u00e3o importante \u00e9 a <strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-green-cyan-color\">quantidade de fato geradores<\/mark><\/strong>, pois h\u00e1 <strong>tantos FGs<\/strong> distintos quantos sejam os \u201c<strong>benefici\u00e1rios\u201d<\/strong>, ainda que o bem ou direito seja indivis\u00edvel (Art. 72, \u00a71\u00ba).<\/p>\n\n\n\n<p>Atente-se que n\u00e3o \u00e9 pela quantidade de bens transmitidos.<\/p>\n\n\n\n<figure class=\"wp-block-image aligncenter size-full is-resized\"><img loading=\"lazy\" decoding=\"async\" width=\"649\" height=\"436\" src=\"https:\/\/dhg1h5j42swfq.cloudfront.net\/2024\/11\/15132259\/image-216.png\" alt=\"ITCD para SEFAZ-GO: Legisla\u00e7\u00e3o Tribut\u00e1ria Estadual\" class=\"wp-image-1490719\" style=\"width:523px;height:auto\" srcset=\"https:\/\/dhg1h5j42swfq.cloudfront.net\/2024\/11\/15132259\/image-216.png 649w, https:\/\/dhg1h5j42swfq.cloudfront.net\/2024\/11\/15132259\/image-216-300x202.png 300w, https:\/\/dhg1h5j42swfq.cloudfront.net\/2024\/11\/15132259\/image-216-150x101.png 150w\" sizes=\"auto, (max-width: 649px) 100vw, 649px\" \/><\/figure>\n\n\n\n<p>Al\u00e9m disso, saiba que <strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-green-cyan-color\">n\u00e3o incide ITCD<\/mark><\/strong> nos direitos reais de garantia, como Penhor, Hipoteca e Anticrese (Art. 72, \u00a74\u00ba).<\/p>\n\n\n\n<p>Para concluirmos a primeira parte, saibamos a defini\u00e7\u00e3o dada para a doa\u00e7\u00e3o.<\/p>\n\n\n\n<p><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-green-cyan-color\"><strong>Doa\u00e7\u00e3o<\/strong> <\/mark>(Art. 72, \u00a72\u00ba) &#8211; doa\u00e7\u00e3o \u00e9:<\/p>\n\n\n\n<p>I &#8211; o ato contratual ou a situa\u00e7\u00e3o em que o <strong>doador, por liberalidade, transmite bem<\/strong>, vantagem ou direito de seu patrim\u00f4nio ao donat\u00e1rio que o aceita, expressa, t\u00e1cita ou presumidamente;<\/p>\n\n\n\n<p>II &#8211; a <strong>cess\u00e3o n\u00e3o onerosa<\/strong>, a <strong>ren\u00fancia em favor de determinada pessoa<\/strong>, a institui\u00e7\u00e3o convencional de direito real e o <strong>excedente de quinh\u00e3o ou de mea\u00e7\u00e3o<\/strong>.<\/p>\n\n\n\n<p>Importante frisar que tanto o <strong>excedente de quinh\u00e3o<\/strong> (valor atribu\u00eddo ao herdeiro, superior \u00e0 fra\u00e7\u00e3o ideal a qual faz jus<strong>)<\/strong>, quanto o <strong>excedente de mea\u00e7\u00e3o<\/strong> (valor atribu\u00eddo ao meeiro, c\u00f4njuge ou companheiro, superior \u00e0 fra\u00e7\u00e3o ideal a qual fazem jus) s\u00e3o considerados doa\u00e7\u00f5es (Art. 72, \u00a76\u00ba)<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Local de Incid\u00eancia<\/h2>\n\n\n\n<p>Dando prosseguimento ao resumo do ITCD para SEFAZ-GO, vamos ao local da incid\u00eancia do ITCD,<\/p>\n\n\n\n<p>Saiba que para fins de comprova\u00e7\u00e3o do domic\u00edlio, considera-se o constante na declara\u00e7\u00e3o do IR relativa ao ano anterior ao da ocorr\u00eancia do fato gerador e, na falta deste, as regras do CTN (\u00a71\u00ba)<\/p>\n\n\n\n<p>Al\u00e9m disso, considera-se domiciliado neste Estado, o doador que n\u00e3o for identificado (\u00a72\u00ba)<\/p>\n\n\n\n<p>Nesse sentido, vejamos de forma esquematizada o local de incid\u00eancia.<\/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>Local de Incid\u00eancia<\/strong> <\/mark>(Art. 73)<\/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\">Bem im\u00f3vel<\/mark><\/strong>: onde o im\u00f3vel estiver situado (<strong>local do bem<\/strong>), independentemente do local do invent\u00e1rio, domic\u00edlio do doador, entre outros.<\/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\">Bem m\u00f3vel:<\/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-purple-color\">Doa\u00e7\u00e3o <\/mark><\/strong>&#8211;<strong> <\/strong>o domic\u00edlio do:<\/li>\n<\/ul>\n\n\n\n<p><strong>Doador: <\/strong>em regra<br \/><strong>Donat\u00e1rio: <\/strong>quando o domic\u00edlio do doador for no exterior<\/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\">Causas mortis<\/mark><\/strong>:<\/li>\n<\/ul>\n\n\n\n<p><strong>Onde se processar invent\u00e1rio, arrolamento ou escritura<\/strong><br \/><strong>Domic\u00edlio do Herdeiro\/legat\u00e1rio<\/strong>: se o cujus no exterior, com bens no exterior ou invent\u00e1rio\/arrolamento no exterior<\/p>\n\n\n\n<p>Entretanto, lembre-se que as regras do local de incid\u00eancia do ITCD foram alteradas pela reforma tribut\u00e1ria (EC 132\/2023), assim devemos ter aten\u00e7\u00e3o o que ser\u00e1 cobrado numa poss\u00edvel quest\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\">Local de incid\u00eancia do ITCD na EC 132\/2023<\/mark> (Reforma Tribut\u00e1ria)<\/strong><\/p>\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\">Bem im\u00f3vel<\/mark> <\/strong>(CF, 155, \u00a71\u00ba, I): Estado da situa\u00e7\u00e3o do bem (<strong>local do bem<\/strong>)<\/p>\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\">Bem m\u00f3vel<\/mark> <\/strong>(CF, 155, \u00a71\u00ba, II):<\/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\">Heran\u00e7a<\/mark>:<\/strong> compete ao Estado onde era <strong>domiciliado o de cujus<\/strong><\/li>\n\n\n\n<li><strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-purple-color\">Doa\u00e7\u00e3o<\/mark>:<\/strong> compete ao Estado onde tiver domic\u00edlio o doador<\/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\">Opera\u00e7\u00f5es no exterior <\/mark><\/strong>(CF, 155, \u00a71\u00ba, III) &#8211; regulada por <strong>LC<\/strong>: <strong>Doador domiciliado no exterior;<\/strong> ou <strong>cujus domiciliado ou teve o seu invent\u00e1rio processado no exterior<\/strong><\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Momento do FG<\/h2>\n\n\n\n<p>Para finalizarmos o resumo do ITCD para SEFAZ-GO, saibamos o momento do FG.<\/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>Momento do FG<\/strong> <\/mark>(Art. 74):<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-green-cyan-color\"><strong>Causa mortis<\/strong> <\/mark>(I)<\/li>\n<\/ul>\n\n\n\n<p><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-purple-color\"><strong>Regra<\/strong> <\/mark>(a): <strong>abertura da sucess\u00e3o leg\u00edtima ou testament\u00e1ria<\/strong>, mesmo no caso de sucess\u00e3o provis\u00f3ria;<br \/><strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-purple-color\">Institui\u00e7\u00e3o testament\u00e1ria de fideicomisso e de direito real<\/mark><\/strong> (c): <strong>abertura da sucess\u00e3o<\/strong><br \/><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-purple-color\"><strong>Substitui\u00e7\u00e3o de fideicomisso<\/strong> <\/mark>(b): <strong>morte do fiduci\u00e1rio<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-green-cyan-color\"><strong>Doa\u00e7\u00e3o<\/strong> <\/mark>(II):<\/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\">Regra<\/mark> <\/strong>(c): <strong>ato da doa\u00e7\u00e3o<\/strong>, ainda que com reserva de direito real, a t\u00edtulo de adiantamento da leg\u00edtima, ou cess\u00e3o n\u00e3o onerosa;<br \/><strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-purple-color\">Ren\u00fancia translativa <\/mark><\/strong>(d): <strong>ren\u00fancia<\/strong> \u00e0 heran\u00e7a ou ao legado em <strong>favor de pessoa determinada<\/strong>;<br \/><strong>Excesso de quinh\u00e3o\/mea\u00e7\u00e3o<\/strong> (e): <strong>partilha<\/strong>, que beneficiar uma das partes, em rela\u00e7\u00e3o ao excedente de quinh\u00e3o ou mea\u00e7\u00e3o<br \/><strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-purple-color\">Direito real<\/mark><\/strong> (f): institui\u00e7\u00e3o convencional<\/p>\n\n\n\n<p><strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-luminous-vivid-amber-color\">Obs.: <\/mark><\/strong>haver\u00e1 <strong>nova incid\u00eancia<\/strong> do imposto quando as partes resolverem a retrata\u00e7\u00e3o do contrato que j\u00e1 houver sido lavrado e transcrito, relativamente a transmiss\u00e3o n\u00e3o onerosa (Art. 76)<\/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\">Demais casos <\/mark><\/strong>(III): na data da formaliza\u00e7\u00e3o do ato ou neg\u00f3cio jur\u00eddico<\/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 ITCD para SEFAZ-GO. 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&nbsp;<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=\"h-quer-saber-tudo-sobre-concursos-previstos-confira-nossos-artigos\">Quer saber tudo sobre concursos previstos?<br \/>Confira nossos artigos!<\/h2>\n\n\n\n<p class=\"has-text-align-center has-cyan-bluish-gray-background-color has-background has-medium-font-size\"><a href=\"https:\/\/www.estrategiaconcursos.com.br\/blog\/concursos-abertos\/\" target=\"_blank\" rel=\"noreferrer noopener\"><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-red-color\">Concursos abertos<\/mark><\/a><\/p>\n\n\n\n<p class=\"has-text-align-center has-cyan-bluish-gray-background-color has-background has-medium-font-size\"><a href=\"https:\/\/www.estrategiaconcursos.com.br\/blog\/concursos-2024\/#\" target=\"_blank\" rel=\"noreferrer noopener\"><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-red-color\">Concursos 2024<\/mark><\/a><\/p>\n\n\n\n<p class=\"has-text-align-center has-cyan-bluish-gray-background-color has-background has-medium-font-size\"><a href=\"https:\/\/www.estrategiaconcursos.com.br\/blog\/concursos-2025\/#\" target=\"_blank\" rel=\"noreferrer noopener\"><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-red-color\">Concursos 2025<\/mark><\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Ol\u00e1, pessoal. Tudo certo?&nbsp; No artigo de hoje veremos o resumo do ITCD para SEFAZ-GO, tema da Legisla\u00e7\u00e3o Tribut\u00e1ria Estadual. O conte\u00fado foi extra\u00eddo do C\u00f3digo Tribut\u00e1rio do Estado de Goi\u00e1s, Lei 11.651\/91. O artigo ser\u00e1 dividido da seguinte forma: Sem mais delongas, vamos l\u00e1! Fato Gerador Iniciemos o resumo do ITCD para SEFAZ-GO pelo [&hellip;]<\/p>\n","protected":false},"author":1763,"featured_media":628360,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"post_tipo":"article","footnotes":""},"categories":[1983],"tags":[],"tax_estado":[219963,219972],"class_list":["post-1490716","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fiscal-estadual","tax_estado-concursos-federais","tax_estado-go"],"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>ITCD para SEFAZ-GO: Legisla\u00e7\u00e3o Tribut\u00e1ria Estadual<\/title>\n<meta name=\"description\" content=\"Veja neste artigo o resumo do ITCD para SEFAZ-GO, tema da LTE , conte\u00fado extra\u00eddo do C\u00f3digo Tribut\u00e1rio do Estado de Goi\u00e1s, Lei 11.651\/91.\" \/>\n<meta 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