Imposto Causa Mortis pode ser parcelado ou isento em Pernambuco
O ITCMD (Imposto sobre Transmissão Causa Mortis e Doação de quaisquer Bens ou Direitos), ou ICD, como é denominado em Pernambuco, é um Imposto Estadual devido por toda pessoa física ou jurídica que recebe bens (móveis ou imóveis), ou direitos como herança (em virtude da morte do antigo proprietário), ou como doação. O que pouca gente sabe, segundo a advogada especialista em Direito Civil Natália Varela Caon, é que esse imposto pode ser parcelado ou até isento no Estado.
“No inventário feito em cartório, também é possível parcelar o ICD, e a Escritura de Partilha poderá ser lavrada após o término do pagamento. Em Pernambuco é possível dividir em até 12 vezes, mesmo diante de um inventário extrajudicial. Mas se for pago à vista, terá uma redução de 10% sobre o valor imposto”, explicou a advogada, que tem quase 10 anos em experiência na área civil.
O Fato Gerador do ICD é a transmissão de bens móveis, imóveis ou direitos, em razão do falecimento de uma pessoa (causa mortis) ou em razão de doação (inter vivos). A Legislação do ICD estabelece, entretanto, algumas isenções/não incidências que dispensam o pagamento do ICD em determinados casos. Para o interessado saber se é caso de Isenção ou Não Incidência do imposto, deverá dar entrada em um pedido de reconhecimento de isenção/não incidência perante à Secretaria da Fazenda.
“Uma hipótese bem comum de isenção é quando a quota parte de cada herdeiro é menor que 50 mil reais. Exemplo, se o falecido, morto após 2016, deixou esposa e quatro filhos, e um apartamento para a partilha no valor de 400 mil reais, esse inventário terá isenção de ICD. Sobre a metade do bem não há incidência do referido imposto porque trata-se de meação, e partilhando o restante para os quatro filhos, cada um receberá menos que o limite tributável atual”, acrescentou Natália.
Outras dúvidas sobre o tema, respondidas pela advogada Natália Varela Caon
O que acontece se eu não abrir o inventário no prazo legal de 2 meses?
“Será cobrada multa sobre o valor do imposto devido (de 30% em Pernambuco). Assim como, sem a realização de inventário, não é possível transmitir a propriedade dos bens, movimentar conta corrente, e outros”.
Posso vender um bem do falecido antes de finalizar o inventário?
“Sim, mas por cessão de direitos, e não por transferência de propriedade”.
Companheiro em união estável tem direito à herança?
“A união estável se equipara à comunhão parcial de bens, portando, o companheiro terá direito à meação”.
Pedro Paulo-Multi Comunicação
Foto: Divulgação
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