Integralização de imóveis no capital da holding: precisa pagar ITBI?

Have you heard that simply 'creating a holding company' is enough to contribute real estate without paying ITBI (Property Transfer Tax)? Beware: ITBI exemption on capital contributions exists, but it has limits, exceptions, and two major debates in the Supreme Federal Court (STF) that are not yet fully resolved. In this video, lawyer Cecilia Ramos explains, in depth and clear language: Why the ITBI rule on capital contributions can attract constitutional immunity; The First Problem: is the immunity conditional or unconditional; Why municipalities are using Topic 796 incorrectly to charge ITBI on the difference between historical value and market value; What is the predominant real estate activity and how Topic 1348 can change your risk map. Contributing real estate to share capital "just" to avoid paying ITBI may seem like a great idea, but it can end up generating audits, liabilities, and legal disputes over the taxation of your assets. 📩 For analyses, legal questions, or technical partnerships, please contact: WhatsApp: (84) 98751-7430 Email: [email protected] Website: www.ceciliaramosadvocacia.com.br Instagram: @ceciliaramosadvocacia | @ceciliaramosadv 📌 Apply for the Strategic Analysis of your business through the following link and understand where your company is exposed today: https://form.respondi.app/d4GB6TbW __________________________________________ ABOUT THE CHANNEL Cecília Ramos explains Tax Law in a simple, practical, and strategic way for entrepreneurs and investors who need to make informed decisions to save money and increase profits. In her videos, Cecília translates complex topics—such as tax assessments, tax credits, planning, contracts, and the changes to the CBS and IBS—into clear, jargon-free guidance, focusing on what matters: protecting cash flow, reducing risks, and structuring businesses securely. If you want to understand the tax system and prepare your company and assets for growth with clarity and organization, this channel is for you.