Recently, the Court of Justice of Rio Grande do Sul (TJRS) handed down a crucial decision on the incidence, or not, of the Property Transfer Tax (ITBI) in the operation of paying share capital through property. In the case in question, the payment of capital was carried out through the transfer of eight properties to the business company.
The panel of judges, at the time, aligned itself with the position adopted by Minister Alexandre de Moraes in 2020, that considered that the granting of immunity is automatic, eliminating the need to verify the activity carried out by the business company.
Although the discussion and controversy will persist until we have a binding decision from higher courts, this precedent assumes significant importance for standardizing understandings and, consequently, establishing the form of ITBI exemption in capital payment processes.
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