{"id":1490723,"date":"2024-12-15T11:41:00","date_gmt":"2024-12-15T14:41:00","guid":{"rendered":"https:\/\/www.estrategiaconcursos.com.br\/blog\/?p=1490723"},"modified":"2024-12-01T12:01:47","modified_gmt":"2024-12-01T15:01:47","slug":"itcmd-sefaz-go","status":"publish","type":"post","link":"https:\/\/www.estrategiaconcursos.com.br\/blog\/itcmd-sefaz-go\/","title":{"rendered":"ITCMD para a 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 ITCMD para a 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>.<\/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>Aspecto Quantitativo<\/li>\n\n\n\n<li>N\u00e3o Tributa\u00e7\u00e3o\u00a0\u00a0<\/li>\n\n\n\n<li>Sujei\u00e7\u00e3o Passiva<\/li>\n<\/ul>\n\n\n\n<p>Vamos l\u00e1?<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Aspecto Quantitativo<\/h2>\n\n\n\n<p>Iniciemos o ITCMD para a SEFAZ-GO pelo Aspecto Quantitativo, lembrando:<\/p>\n\n\n\n<p class=\"has-text-align-center\">ITCMD a pagar = BC x al\u00edquota<\/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>Base de C\u00e1lculo<\/strong> <\/mark>(Art. 77): <strong>valor de mercado<\/strong> do bem ou do direito transmitido por causa mortis ou por doa\u00e7\u00e3o, expresso em moeda nacional <strong>na data da declara\u00e7\u00e3o.<\/strong><\/p>\n\n\n\n<p>Saiba que o <strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-green-cyan-color\">valor de mercado<\/mark><\/strong> pode ser estabelecido por meio dos valores referenciais constantes do cadastro de im\u00f3veis urbanos e rurais adotado pela Administra\u00e7\u00e3o Tribut\u00e1ria ou utilizados para a fixa\u00e7\u00e3o da BC do ICMS ou do IPVA (Art. 77, 9\u00ba).<\/p>\n\n\n\n<p>Ainda, as d\u00edvidas do esp\u00f3lio at\u00e9 a abertura da sucess\u00e3o devem ser deduzidas da base de c\u00e1lculo do ITCD (Art. 77, \u00a77\u00ba)<strong><\/strong><\/p>\n\n\n\n<p>Al\u00e9m disso, a Fazenda pode definir como BC o valor m\u00e9dio de mercado divulgado em tabela elaborada por \u00f3rg\u00e3o de reconhecida idoneidade indicado em regulamento (Art. 77, 10\u00ba).<\/p>\n\n\n\n<p>E saiba tamb\u00e9m que existe um <strong>piso para a BC<\/strong>, que s\u00e3o os valores constantes do formal de partilha e da escritura p\u00fablica (Art. 77, \u00a78\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\">Sucessivos FGs <\/mark><\/strong>(Art. 77-A): recalculado a cada nova mesmo esp\u00f3lio, adicionando-se \u00e0 BC e deduzindo-se os valores dos impostos j\u00e1 pagos<\/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>: consideradas <strong>todas <\/strong>as transmiss\u00f5es entre o <strong>mesmo doador e donat\u00e1rio<\/strong> <strong>nos \u00faltimos 12 meses<\/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\">Causa mortis<\/mark>:<\/strong> todas as transmiss\u00f5es realizadas por meio de alvar\u00e1s judiciais, cess\u00f5es de direito ou sobrepartilhas do mesmo esp\u00f3lio.<\/li>\n<\/ul>\n\n\n\n<p>J\u00e1 a al\u00edquota, temos que:<\/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>Al\u00edquotas<\/strong> <\/mark>(Art. 78): al\u00edquotas progressivas (\u201cescadinha\u201d)<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>2%<\/strong> &#8211; at\u00e9 R$ R$ 25K<\/li>\n\n\n\n<li><strong>4%<\/strong> &#8211; R$ 25K at\u00e9 R$ 200K<\/li>\n\n\n\n<li><strong>6%<\/strong> &#8211; R$ 200K at\u00e9 R$ 600K<\/li>\n\n\n\n<li><strong>8%<\/strong> &#8211; acima de R$ 600K<\/li>\n<\/ul>\n\n\n\n<figure class=\"wp-block-image aligncenter size-full is-resized\"><img loading=\"lazy\" decoding=\"async\" width=\"886\" height=\"150\" src=\"https:\/\/dhg1h5j42swfq.cloudfront.net\/2024\/11\/15134655\/image-217.png\" alt=\"ITCMD para a SEFAZ-GO: Legisla\u00e7\u00e3o Tribut\u00e1ria Estadual\" class=\"wp-image-1490724\" style=\"width:711px;height:auto\" srcset=\"https:\/\/dhg1h5j42swfq.cloudfront.net\/2024\/11\/15134655\/image-217.png 886w, https:\/\/dhg1h5j42swfq.cloudfront.net\/2024\/11\/15134655\/image-217-300x51.png 300w, https:\/\/dhg1h5j42swfq.cloudfront.net\/2024\/11\/15134655\/image-217-768x130.png 768w, https:\/\/dhg1h5j42swfq.cloudfront.net\/2024\/11\/15134655\/image-217-150x25.png 150w\" sizes=\"auto, (max-width: 886px) 100vw, 886px\" \/><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\">N\u00e3o Tributa\u00e7\u00e3o&nbsp;&nbsp;<\/h2>\n\n\n\n<p>Continuemos o ITCMD para a SEFAZ-GO pela N\u00e3o Tributa\u00e7\u00e3o, sendo as n\u00e3o incid\u00eancias e as isen\u00e7\u00f5es.<\/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. 80):<\/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\">\u201cImunidades\u201d <\/mark>\u2013<\/strong> <strong>adquirentes\/recebedores<\/strong> (I): Entes (U, E, DF, M) e autarquias e funda\u00e7\u00f5es; Templos; Partidos pol\u00edticos; sindicatos e institui\u00e7\u00e3o de educa\u00e7\u00e3o e de assist\u00eancia social, sem fins lucrativos<\/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\">\u201cImunidade Cultural<\/mark> <\/strong>(II):<strong> <\/strong>livro, jornal, peri\u00f3dico e de papel destinado a sua impress\u00e3o.\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\">Ren\u00fancia abdicativa <\/mark><\/strong>(\u00a71\u00ba, I, a): sem <strong>ressalva ou condi\u00e7\u00e3o, em benef\u00edcio do monte<\/strong>, e n\u00e3o tenha o renunciante praticado qualquer ato que demonstre ter havido aceita\u00e7\u00e3o da heran\u00e7a, do legado ou da doa\u00e7\u00e3o;\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\">ICMS <\/mark><\/strong>(\u00a71\u00ba, I, b): opera\u00e7\u00e3o inclu\u00edda no campo de incid\u00eancia do ICMS<\/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\">Transmiss\u00e3o de seguro de vida, sal\u00e1rios, previd\u00eancia<\/mark><\/strong> (\u00a71, II): n\u00e3o recebidos em vida pelo de cujus da fonte pagadora decorrente de rela\u00e7\u00e3o de trabalho\/servi\u00e7o, decis\u00e3o judicial ou rendimento de aposentadoria ou pens\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\">Consolida\u00e7\u00e3o propriedade<\/mark><\/strong> (\u00a71, III): extin\u00e7\u00e3o de usufruto ou de qualquer outro direito real que resulte na consolida\u00e7\u00e3o da propriedade plena.\u00a0<\/li>\n<\/ul>\n\n\n\n<p>Vejamos as isen\u00e7\u00f5es.<\/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\u00f5es<\/strong> <\/mark>(Art. 79):<\/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\">Valor <\/mark><\/strong>(I): <strong>BC de at\u00e9 R$20.000<\/strong>, alcan\u00e7a mais de uma transmiss\u00e3o em favor do mesmo benefici\u00e1rio, desde que as transmiss\u00f5es nos \u00faltimos 2 anos n\u00e3o ultrapassem o valor de R$ 20.000 (\u00a7\u00fa)<\/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\">Im\u00f3vel <\/mark><\/strong>(VI): o herdeiro, legat\u00e1rio, donat\u00e1rio ou benefici\u00e1rio que receber im\u00f3vel cujo valor <strong>at\u00e9 R$ 60.000, desde que n\u00e3o possua outro im\u00f3vel.\u00a0<\/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\">Reforma agr\u00e1ria <\/mark><\/strong>(II): donat\u00e1rio de im\u00f3vel rural, <strong>doado pelo Poder P\u00fablico<\/strong> com o objetivo de implantar <strong>programa de reforma agr\u00e1ria<\/strong>;\u00a0<\/li>\n\n\n\n<li><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-green-cyan-color\"><strong>Unidade habitacional<\/strong> <\/mark>(III): o donat\u00e1rio de lote urbanizado para edifica\u00e7\u00e3o de unidade habitacional destinada a sua <strong>pr\u00f3pria moradia<\/strong> e de unidade habitacional de interesse social, <strong>doado pelo Poder P\u00fablico;<\/strong><\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\">Sujei\u00e7\u00e3o Passiva<\/h2>\n\n\n\n<p>Finalizemos o resumo sobre ITCMD para a SEFAZ-GO com a Sujei\u00e7\u00e3o Passiva.<\/p>\n\n\n\n<p>O <mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-cyan-blue-color\"><strong>Contribuinte<\/strong> <\/mark>basicamente \u00e9 quem recebe o bem (Art. 81), ou seja, os \u201c\u00e1rios\u201d e o herdeiro.<\/p>\n\n\n\n<p>Veja alguns exemplos<\/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\">Transmiss\u00e3o\u00a0causa mortis<\/mark><\/strong> (I): <strong>herdeiro<\/strong>;\u00a0legat\u00e1rio;\u00a0benefici\u00e1rio, na institui\u00e7\u00e3o testament\u00e1ria de direito real;<\/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\">Doa\u00e7\u00e3o <\/mark><\/strong>(II): <strong>donat\u00e1rio<\/strong>;\u00a0benefici\u00e1rio, na ren\u00fancia de quinh\u00e3o ou legado; benefici\u00e1rio, em rela\u00e7\u00e3o ao excedente de quinh\u00e3o ou mea\u00e7\u00e3o<\/p>\n\n\n\n<p>A exce\u00e7\u00e3o \u00e9 o <mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-purple-color\"><strong>doador<\/strong> <\/mark>em caso de doa\u00e7\u00e3o de bem m\u00f3vel, t\u00edtulo, a\u00e7\u00e3o, quota ou cr\u00e9dito, bem como dos direitos a eles relativos, se o donat\u00e1rio n\u00e3o residir nem for domiciliado no Estado (Art. 81, \u00a7\u00fa)<\/p>\n\n\n\n<p>J\u00e1 para o caso de respons\u00e1veis, temos os solid\u00e1rios e pessoais.<\/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>Respons\u00e1vel solid\u00e1rio<\/strong> <\/mark>(Art. 82):<\/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\">Regra<\/mark>: <\/strong>doador, cedente ou pessoa interessada<\/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\">Hip\u00f3teses similares ao art. 134 do CTN<\/mark>: inventariante ou o testamenteiro<\/strong> em rela\u00e7\u00e3o aos atos que praticarem; <strong>administradores<\/strong> de bens de terceiros, pelos tributos devidos por estes; <strong>pais<\/strong>, pelo imposto devido pelos seus filhos menores<\/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\">Respons\u00e1vel pessoal<\/mark><\/strong> (Art. 83):<\/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\">Hip\u00f3teses similares ao art. 131 do CTN<\/mark>: <\/strong>sucesso e o c\u00f4njuge meeiro (at\u00e9 a data da partilha) e esp\u00f3lio (at\u00e9 a data da abertura da sucess\u00e3o)<\/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\">Donat\u00e1rio no exterior:<\/mark> <\/strong>doador na hip\u00f3tese de doa\u00e7\u00e3o de bem m\u00f3vel, se o donat\u00e1rio n\u00e3o residir nem for domiciliado no Estado.<\/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\">Hip\u00f3teses similares ao art. 135 do CTN<\/mark>: <\/strong>devido a obriga\u00e7\u00f5es tribut\u00e1rias resultantes de atos praticados com <strong>excesso de poderes<\/strong> ou infra\u00e7\u00e3o de lei, contrato social ou estatuto<\/p>\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 ITCMD para a SEFAZ-GO. Espero que o artigo tenha sido \u00fatil.<\/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 ITCMD para a 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: Vamos l\u00e1? Aspecto Quantitativo Iniciemos o ITCMD para a SEFAZ-GO pelo Aspecto Quantitativo, lembrando: [&hellip;]<\/p>\n","protected":false},"author":1763,"featured_media":1490719,"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-1490723","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>ITCMD para a SEFAZ-GO: Legisla\u00e7\u00e3o Tribut\u00e1ria Estadual<\/title>\n<meta name=\"description\" content=\"Saiba tudo sobre ITCD do estado de Goi\u00e1s pelo artigo ITCMD para a SEFAZ-GO, tema da Legisla\u00e7\u00e3o Tribut\u00e1ria Estadual.\" 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