Aprovada recentemente, por meio da PEC 45\/19, a reforma tribut\u00e1ria trouxe mudan\u00e7as significativas na tributa\u00e7\u00e3o de doa\u00e7\u00f5es e heran\u00e7as.<\/p>\n
A principal altera\u00e7\u00e3o \u00e9 a introdu\u00e7\u00e3o das al\u00edquotas progressivas do ITCMD (Imposto de Transmiss\u00e3o Causa Mortis e Doa\u00e7\u00e3o), que varia conforme o valor do patrim\u00f4nio envolvido.<\/p>\n
Antes, elas iam de 2% a 8%, dependendo do estado.<\/p>\n
Agora, al\u00e9m da progressividade, as doa\u00e7\u00f5es para institui\u00e7\u00f5es sem fins lucrativos, incluindo entidades religiosas e institutos cient\u00edficos, n\u00e3o ser\u00e3o tributadas.<\/p>\n
Essas mudan\u00e7as podem resultar em um aumento da carga tribut\u00e1ria, especialmente em estados que adotam al\u00edquotas fixas.<\/p>\n
Se voc\u00ea est\u00e1 planejando sua sucess\u00e3o patrimonial ou considerando fazer doa\u00e7\u00f5es, \u00e9 importante entender como essas altera\u00e7\u00f5es podem afetar seus planos.<\/p>\n
Para uma orienta\u00e7\u00e3o detalhada e personalizada, consulte nossos consultores especializados!<\/p>\n
#tribut\u00e1rio<\/a>\u00a0#reformatribut\u00e1ria<\/a>\u00a0#PEC45<\/a>\/2019\u00a0#doa\u00e7\u00f5es<\/a>\u00a0#heran\u00e7as<\/a>\u00a0#orienta\u00e7\u00e3ojur\u00eddica<\/a><\/p>\n","protected":false},"excerpt":{"rendered":" Aprovada recentemente, por meio da PEC 45\/19, a reforma tribut\u00e1ria trouxe mudan\u00e7as significativas na tributa\u00e7\u00e3o de doa\u00e7\u00f5es e heran\u00e7as. A principal altera\u00e7\u00e3o \u00e9 a introdu\u00e7\u00e3o das al\u00edquotas progressivas do ITCMD (Imposto de Transmiss\u00e3o Causa Mortis e Doa\u00e7\u00e3o), que varia conforme o valor do patrim\u00f4nio envolvido. Antes, elas iam de 2% a 8%, dependendo do estado. Agora, al\u00e9m da progressividade, as doa\u00e7\u00f5es para institui\u00e7\u00f5es sem fins lucrativos, incluindo entidades religiosas e institutos cient\u00edficos, n\u00e3o ser\u00e3o tributadas. Essas mudan\u00e7as podem resultar em um aumento da carga tribut\u00e1ria, especialmente em estados que adotam al\u00edquotas fixas. Se voc\u00ea est\u00e1 planejando sua sucess\u00e3o patrimonial ou considerando fazer doa\u00e7\u00f5es, \u00e9 importante entender como essas altera\u00e7\u00f5es podem afetar seus planos. Para uma orienta\u00e7\u00e3o detalhada e personalizada, consulte nossos consultores especializados! #tribut\u00e1rio\u00a0#reformatribut\u00e1ria\u00a0#PEC45\/2019\u00a0#doa\u00e7\u00f5es\u00a0#heran\u00e7as\u00a0#orienta\u00e7\u00e3ojur\u00eddica<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"default","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"set","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[1],"tags":[],"class_list":["post-3644","post","type-post","status-publish","format-standard","hentry","category-sem-categoria"],"_links":{"self":[{"href":"https:\/\/marcelcolares.adv.br\/index.php?rest_route=\/wp\/v2\/posts\/3644","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/marcelcolares.adv.br\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/marcelcolares.adv.br\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/marcelcolares.adv.br\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/marcelcolares.adv.br\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=3644"}],"version-history":[{"count":1,"href":"https:\/\/marcelcolares.adv.br\/index.php?rest_route=\/wp\/v2\/posts\/3644\/revisions"}],"predecessor-version":[{"id":3645,"href":"https:\/\/marcelcolares.adv.br\/index.php?rest_route=\/wp\/v2\/posts\/3644\/revisions\/3645"}],"wp:attachment":[{"href":"https:\/\/marcelcolares.adv.br\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=3644"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/marcelcolares.adv.br\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=3644"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/marcelcolares.adv.br\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=3644"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}