{"id":2291,"date":"2024-08-23T15:49:46","date_gmt":"2024-08-23T18:49:46","guid":{"rendered":"https:\/\/granda.com.br\/?p=2291"},"modified":"2024-08-23T15:49:46","modified_gmt":"2024-08-23T18:49:46","slug":"mudancas-no-itcmd-aceleram-os-planejamentos-sucessorios-e-tributarios","status":"publish","type":"post","link":"https:\/\/granda.com.br\/en\/mudancas-no-itcmd-aceleram-os-planejamentos-sucessorios-e-tributarios\/","title":{"rendered":"Mudan\u00e7as no ITCMD aceleram os planejamentos sucess\u00f3rios e tribut\u00e1rios."},"content":{"rendered":"<p>Dentre as diversas mudan\u00e7as a serem implementadas pela reforma tribut\u00e1ria, uma que tem aumentado a busca pelo planejamento sucess\u00f3rio e pela antecipa\u00e7\u00e3o de doa\u00e7\u00e3o s\u00e3o as altera\u00e7\u00f5es no Imposto sobre Transmiss\u00e3o Causa Mortis e Doa\u00e7\u00e3o \u2013 ITCMD.<\/p>\n<p>No ano passado, ao aprovar a Emenda Constitucional n\u00ba 132\/2023, o Congresso Nacional determinou que o ITCMD se tornar\u00e1 progressivo em fun\u00e7\u00e3o do valor do bem doado ou transmitido. Com essa mudan\u00e7a, o ITCMD a ser pago ir\u00e1 variar de acordo com o valor do bem ou direito doado ou transmitido.<\/p>\n<p>No Estado de S\u00e3o Paulo, j\u00e1 est\u00e1 em tr\u00e2mite perante a Assembleia Legislativa o Projeto de Lei n\u00ba 7\/2024 que prev\u00ea uma al\u00edquota progressiva de ITCMD, que pode variar de 2% a 8% do valor do bem, diferentemente da al\u00edquota fixa de 4% atualmente prevista na legisla\u00e7\u00e3o. Isso pode aumentar os custos para doa\u00e7\u00e3o ou transmiss\u00e3o de bens j\u00e1 em 2025, se aprovado o referido projeto de lei e caso n\u00e3o seja realizado um planejamento patrimonial e sucess\u00f3rio adequado.<\/p>\n<p>Outras mudan\u00e7as no ITCMD que est\u00e3o sendo discutidas no Projeto de Lei Complementar n\u00ba 108\/2024 incluem: (i) a incid\u00eancia do ITCMD sobre a distribui\u00e7\u00e3o desproporcional de dividendos; e (ii) a incid\u00eancia do ITCMD sobre os planos de previd\u00eancia privada e seguros, como PGBL e VGBL, com exce\u00e7\u00e3o do VGBL que tenha um prazo superior \u00e0 5 (cinco) anos contados da data do aporte at\u00e9 a transmiss\u00e3o ao donat\u00e1rio ou herdeiro.<\/p>\n<p>Considerando ser este um tema extremamente relevante no \u00e2mbito sucess\u00f3rio e que pode impactar nos planejamentos sucess\u00f3rios e doa\u00e7\u00f5es, nossas equipes tribut\u00e1rio e c\u00edvel est\u00e3o \u00e0 disposi\u00e7\u00e3o para esclarecimentos e alinhamentos de estrat\u00e9gias.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Dentre as diversas mudan\u00e7as a serem implementadas pela reforma tribut\u00e1ria, uma que tem aumentado a busca pelo planejamento sucess\u00f3rio e pela antecipa\u00e7\u00e3o de doa\u00e7\u00e3o s\u00e3o as altera\u00e7\u00f5es no Imposto sobre<span class=\"excerpt-hellip\"> [\u2026]<\/span><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[42],"tags":[],"ppma_author":[287],"class_list":["post-2291","post","type-post","status-publish","format-standard","hentry","category-noticias-en"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Mudan\u00e7as no ITCMD aceleram os planejamentos sucess\u00f3rios e tribut\u00e1rios. | Granda Advogados<\/title>\n<meta name=\"description\" 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