{"id":2546,"date":"2025-05-05T18:50:28","date_gmt":"2025-05-05T21:50:28","guid":{"rendered":"https:\/\/granda.com.br\/stf-homologacao-partilha-arrolamento-sem-itcmd\/"},"modified":"2025-05-05T18:50:28","modified_gmt":"2025-05-05T21:50:28","slug":"stf-homologacao-partilha-arrolamento-sem-itcmd","status":"publish","type":"post","link":"https:\/\/granda.com.br\/en\/stf-homologacao-partilha-arrolamento-sem-itcmd\/","title":{"rendered":"STF Decide: Homologa\u00e7\u00e3o da Partilha em Arrolamento Sum\u00e1rio N\u00e3o Depende do Pagamento do ITCMD"},"content":{"rendered":"

STF decide que em arrolamento sum\u00e1rio a homologa\u00e7\u00e3o da partilha n\u00e3o depende do pagamento do ITCMD.<\/strong><\/p>\n

Em julgamento a A\u00e7\u00e3o Direta de Inconstitucionalidade – ADI n\u00ba 5894, o STF, em decis\u00e3o un\u00e2nime, confirmou que, em se tratando de arrolamento sum\u00e1rio, a homologa\u00e7\u00e3o da partilha n\u00e3o depende da quita\u00e7\u00e3o pr\u00e9via do ITCMD.<\/p>\n

O arrolamento sum\u00e1rio est\u00e1 previsto no C\u00f3digo de Processo Civil e se caracteriza por ser um procedimento simplificado de partilha em que os herdeiros s\u00e3o capazes e est\u00e3o em consenso quanto a divis\u00e3o dos bens.<\/p>\n

Nas previs\u00f5es quanto ao processamento do arrolamento sum\u00e1rio, o CPC, em seu artigo 659, \u00a72\u00ba, estabelece que a partilha ser\u00e1 homologada e o formal de partilha lavrado e, na sequ\u00eancia, o Fisco intimado para o lan\u00e7amento do imposto de transmiss\u00e3o.<\/p>\n

Assim, a decis\u00e3o do STF confirma o procedimento previsto no CPC e se alinha ao entendimento do STJ que, em 2022, ao analisar o Tema 1074 sobre a mesma mat\u00e9ria, tamb\u00e9m fixou que a homologa\u00e7\u00e3o da partilha n\u00e3o est\u00e1 sujeita ao pagamento do ITCMD.<\/p>\n

No julgamento da ADI, o relator, Ministro Andr\u00e9 Mendon\u00e7a, fundamentou seu voto ressaltando que a previs\u00e3o do CPC n\u00e3o fere o princ\u00edpio da isonomia e, tampouco, da reserva de Lei Complementar, uma vez que n\u00e3o se trata de legisla\u00e7\u00e3o que versa sobre os elementos do cr\u00e9dito tribut\u00e1rio e, sim, de procedimento processual de rito sum\u00e1rio.<\/p>\n

A norma processual, portanto, n\u00e3o prev\u00ea a dispensa de recolhimento do ITCMD, apenas n\u00e3o condiciona a homologa\u00e7\u00e3o da partilha a comprova\u00e7\u00e3o do seu pagamento.<\/p>\n

Nosso time de Tribut\u00e1rio e Planejamento Patrimonial e Sucess\u00f3rio est\u00e1 \u00e0 disposi\u00e7\u00e3o para auxili\u00e1-los nesse assunto.<\/p>\n

 <\/p>\n","protected":false},"excerpt":{"rendered":"

STF decide que em arrolamento sum\u00e1rio a homologa\u00e7\u00e3o da partilha n\u00e3o depende do pagamento do ITCMD. Em julgamento a A\u00e7\u00e3o Direta de Inconstitucionalidade – ADI n\u00ba 5894, o STF, em [\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":[305,306,307,308,309,310,311],"ppma_author":[287],"class_list":["post-2546","post","type-post","status-publish","format-standard","hentry","category-noticias-en","tag-adi-5894-en","tag-arrolamento-sumario-en","tag-decisao-stf-arrolamento-en","tag-homologacao-da-partilha-en","tag-itcmd-en","tag-partilha-de-bens-sem-pagamento-do-itcmd-en","tag-planejamento-sucessorio-en"],"yoast_head":"\nSTF Decide: Homologa\u00e7\u00e3o da Partilha em Arrolamento Sum\u00e1rio N\u00e3o Depende do Pagamento do ITCMD | Granda Advogados<\/title>\n<meta name=\"description\" content=\"Granda Advogados oferece assessoria jur\u00eddica multidisciplinar, consultiva e contenciosa, nas diversas \u00e1reas do 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