{"id":1934,"date":"2026-06-01T22:02:03","date_gmt":"2026-06-02T01:02:03","guid":{"rendered":"https:\/\/murillogutier.com.br\/?p=1934"},"modified":"2026-06-01T22:02:03","modified_gmt":"2026-06-02T01:02:03","slug":"tributos-estaduais-imposto-sobre-transmissao-causa-mortis-e-doacao-itcmd","status":"publish","type":"post","link":"https:\/\/murillogutier.com.br\/?p=1934","title":{"rendered":"Tributos Estaduais: Imposto sobre Transmiss\u00e3o Causa Mortis e Doa\u00e7\u00e3o \u2013 ITCMD"},"content":{"rendered":"\n<p class=\"has-text-align-center wp-block-paragraph\"><strong>Murillo Gutier<\/strong> | murillo@gutier.adv.br<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h3 class=\"wp-block-heading has-text-align-center\"><em>Resumo<\/em><\/h3>\n\n\n\n<p class=\"has-text-align-justify wp-block-paragraph\">Este artigo examina o <strong>Imposto sobre Transmiss\u00e3o Causa Mortis e Doa\u00e7\u00e3o (ITCMD)<\/strong>, tributo de <strong>compet\u00eancia estadual<\/strong> previsto no art. 155, I, da Constitui\u00e7\u00e3o Federal de 1988, em estudo sistematizado \u00e0 luz da <strong>LC n. 227\/2026<\/strong>. A partir das hist\u00f3rias do Dr. Henrique (falecimento com <em>trust<\/em> no exterior) e do Sr. Ant\u00f4nio (doa\u00e7\u00e3o ao filho Lucas), o artigo apresenta os eixos centrais do tributo: a <strong>gratuidade da transmiss\u00e3o<\/strong>, a dupla porta de entrada (morte e liberalidade) e a profunda reconfigura\u00e7\u00e3o trazida pela nova lei complementar.<\/p>\n\n\n\n<p class=\"has-text-align-justify wp-block-paragraph\">S\u00e3o analisados a <strong>matriz constitucional e legislativa<\/strong>, as regras de <strong>compet\u00eancia<\/strong> e o <strong>Tema 825 do STF (RE 851.108)<\/strong> sobre elementos de estraneidade, a <strong>hip\u00f3tese de incid\u00eancia<\/strong> (fato gerador, conceito ampliado de doa\u00e7\u00e3o, base econ\u00f4mica), as <strong>hip\u00f3teses de n\u00e3o incid\u00eancia e imunidades<\/strong>, o <strong>aspecto temporal<\/strong> (inclusive regra para <em>trust<\/em>), a <strong>base de c\u00e1lculo<\/strong> (valor de mercado, dedu\u00e7\u00e3o de d\u00edvidas, cumula\u00e7\u00e3o de doa\u00e7\u00f5es), as <strong>al\u00edquotas<\/strong> (progressividade ap\u00f3s a EC n. 132\/2023), os <strong>contribuintes<\/strong>, o <strong>lan\u00e7amento e decad\u00eancia<\/strong> (Tema 1.048 do STJ), o <strong>arrolamento sum\u00e1rio<\/strong> (Tema 1.074 do STJ) e a <strong>coopera\u00e7\u00e3o interinstitucional<\/strong>.<\/p>\n\n\n\n<p class=\"has-text-align-justify wp-block-paragraph\"><strong>Palavras-chave:<\/strong> ITCMD. Transmiss\u00e3o causa mortis. Doa\u00e7\u00e3o. Compet\u00eancia estadual. LC n. 227\/2026. Tema 825 do STF. Progressividade. Base de c\u00e1lculo. Trust. Arrolamento sum\u00e1rio.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h3 class=\"wp-block-heading has-text-align-center\">Download<\/h3>\n\n\n\n<p class=\"has-text-align-center wp-block-paragraph\"><a  data-e-Disable-Page-Transition=\"true\" class=\"download-link\" title=\"\" href=\"https:\/\/murillogutier.com.br?download=1937&amp;tmstv=1780423284\" rel=\"nofollow\" id=\"download-link-1937\" data-redirect=\"false\" >\n\tTRIBUTOS ESTADUAIS - ITCMD - Imposto sobre Transmiss\u00e3o Causa Mortis e Doa\u00e7\u00e3o - Murillo Gutier\t(4 downloads\t)\n<\/a>\n<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Murillo Gutier | murillo@gutier.adv.br Resumo Este artigo examina o Imposto sobre Transmiss\u00e3o Causa Mortis e Doa\u00e7\u00e3o (ITCMD), tributo de compet\u00eancia estadual previsto no art. 155, I, da Constitui\u00e7\u00e3o Federal de 1988, em estudo sistematizado \u00e0 luz da LC n. 227\/2026. A partir das hist\u00f3rias do Dr. Henrique (falecimento com trust no exterior) e do Sr. &hellip; <\/p>\n<p class=\"link-more\"><a href=\"https:\/\/murillogutier.com.br\/?p=1934\" class=\"more-link\">Continue lendo<span class=\"screen-reader-text\"> &#8220;Tributos Estaduais: Imposto sobre Transmiss\u00e3o Causa Mortis e Doa\u00e7\u00e3o \u2013 ITCMD&#8221;<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":1936,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"saved_in_kubio":false,"footnotes":""},"categories":[195],"tags":[786,765,781,198,780,778,782,784,783,779,787,785],"class_list":["post-1934","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-direito-tributario","tag-arrolamento-sumario","tag-base-de-calculo","tag-competencia-estadual","tag-direito-tributario","tag-doacao","tag-itcmd","tag-lc-227-2026","tag-progressividade","tag-tema-825-do-stf","tag-transmissao-causa-mortis","tag-tributos-estaduais","tag-trust"],"_links":{"self":[{"href":"https:\/\/murillogutier.com.br\/index.php?rest_route=\/wp\/v2\/posts\/1934","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/murillogutier.com.br\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/murillogutier.com.br\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/murillogutier.com.br\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/murillogutier.com.br\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=1934"}],"version-history":[{"count":2,"href":"https:\/\/murillogutier.com.br\/index.php?rest_route=\/wp\/v2\/posts\/1934\/revisions"}],"predecessor-version":[{"id":1938,"href":"https:\/\/murillogutier.com.br\/index.php?rest_route=\/wp\/v2\/posts\/1934\/revisions\/1938"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/murillogutier.com.br\/index.php?rest_route=\/wp\/v2\/media\/1936"}],"wp:attachment":[{"href":"https:\/\/murillogutier.com.br\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=1934"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/murillogutier.com.br\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=1934"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/murillogutier.com.br\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=1934"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}