{"id":176828,"date":"2026-03-04T15:09:13","date_gmt":"2026-03-04T18:09:13","guid":{"rendered":"https:\/\/www.anoreg.org.br\/site\/?p=176828"},"modified":"2026-03-06T15:11:14","modified_gmt":"2026-03-06T18:11:14","slug":"informativo-de-jurisprudencia-stj-decide-que-prazo-decadencial-do-itcmd-inicia-com-registro-em-cartorio","status":"publish","type":"post","link":"https:\/\/www.anoreg.org.br\/site\/informativo-de-jurisprudencia-stj-decide-que-prazo-decadencial-do-itcmd-inicia-com-registro-em-cartorio\/","title":{"rendered":"Informativo de Jurisprud\u00eancia: STJ decide que prazo decadencial do ITCMD inicia com registro em cart\u00f3rio"},"content":{"rendered":"<p><strong>Processo<\/strong><\/p>\n<p><a href=\"https:\/\/scon.stj.jus.br\/SCON\/jurisprudencia\/toc.jsp?livre=%28ERESP+INPATH%28CLAS%29+AND+2174294+INPATH%28NUM%29%29+OR+%28NEAR%28%28ERESP%2C2174294%29%2C0%2CTRUE%29+INPATH%28SUCE%29%29\">EREsp 2.174.294-DF<\/a>, Rel. Ministro Afr\u00e2nio Vilela, Primeira Se\u00e7\u00e3o, por unanimidade, julgado em 4\/12\/2025, DJEN 12\/12\/2025.<\/p>\n<p><strong>Ramo do Direito<\/strong><\/p>\n<p>DIREITO TRIBUT\u00c1RIO<\/p>\n<p><strong>Destaque<\/strong><\/p>\n<p>O prazo decadencial para o lan\u00e7amento do ITCMD sobre doa\u00e7\u00e3o de bens im\u00f3veis decorrentes de excesso de mea\u00e7\u00e3o em partilha de div\u00f3rcio consensual tem in\u00edcio a partir da transmiss\u00e3o da propriedade do bem, mediante registro no cart\u00f3rio de im\u00f3veis.<\/p>\n<p><strong>Informa\u00e7\u00f5es do Inteiro Teor<\/strong><\/p>\n<p>A quest\u00e3o em discuss\u00e3o consiste em saber qual \u00e9 o termo inicial do prazo decadencial para o lan\u00e7amento do ITCMD sobre excesso de mea\u00e7\u00e3o em partilha de bens im\u00f3veis: (i) o registro do im\u00f3vel no cart\u00f3rio competente, conforme entendimento da Primeira Turma; ou (ii) a homologa\u00e7\u00e3o da senten\u00e7a de partilha, conforme entendimento da Segunda Turma.<\/p>\n<p>O ac\u00f3rd\u00e3o embargado da Primeira Turma est\u00e1 em conformidade com a tese fixada no\u00a0<a href=\"http:\/\/www.stj.jus.br\/repetitivos\/temas_repetitivos\/pesquisa.jsp?novaConsulta=true&amp;tipo_pesquisa=T&amp;cod_tema_inicial=1048&amp;cod_tema_final=1048\">Tema 1048\/STJ<\/a>, que estabelece que o prazo decadencial para o lan\u00e7amento do ITCMD sobre doa\u00e7\u00e3o n\u00e3o declarada pelo contribuinte tem in\u00edcio no primeiro dia do exerc\u00edcio seguinte \u00e0quele em que o lan\u00e7amento poderia ter sido efetuado, observado o fato gerador.<\/p>\n<p>No julgamento do Tema, ficou definido, ainda, que, em se tratando do imposto sobre a transmiss\u00e3o de bens ou direitos, mediante doa\u00e7\u00e3o, o fato gerador ocorrer\u00e1, no tocante aos bens im\u00f3veis, pela efetiva transcri\u00e7\u00e3o realizada no registro de im\u00f3veis (art. 1.245 do CC\/2020), e que &#8220;para o caso de omiss\u00e3o na declara\u00e7\u00e3o do contribuinte, a respeito da ocorr\u00eancia do fato gerador do imposto incidente sobre a transmiss\u00e3o de bens ou direitos por doa\u00e7\u00e3o, caber\u00e1 ao Fisco diligenciar quanto aos fatos tribut\u00e1veis e exercer a constitui\u00e7\u00e3o do cr\u00e9dito tribut\u00e1rio mediante lan\u00e7amento de of\u00edcio, dentro do prazo decadencial&#8221;.<\/p>\n<p>Com efeito, configura-se a doa\u00e7\u00e3o quando h\u00e1 partilha desigual de bens e inexiste contrapartida financeira por parte do beneficiado, incidindo ITCMD sobre o excesso de mea\u00e7\u00e3o. Antes &#8220;da averba\u00e7\u00e3o do t\u00edtulo translativo no registro imobili\u00e1rio, n\u00e3o h\u00e1 fato gerador para fins de in\u00edcio de contagem de prazo decadencial do ITCMD pela doa\u00e7\u00e3o de bem im\u00f3vel, ainda que ocorrida no bojo de partilha de bens em processo de div\u00f3rcio&#8221; (Voto Vista do Ministro Gurgel de Faria no AgInt no relatora Ministra Regina Helena Costa, Primeira REsp 2.168.168-SP, Primeira Turma, julgado em 9\/9\/2025, DJEN de 21\/10\/2025).<\/p>\n<p>Por fim, conclui-se que a tese da Primeira Turma reflete o entendimento consolidado no julgamento do\u00a0<a href=\"http:\/\/www.stj.jus.br\/repetitivos\/temas_repetitivos\/pesquisa.jsp?novaConsulta=true&amp;tipo_pesquisa=T&amp;cod_tema_inicial=1048&amp;cod_tema_final=1048\">Tema 1048\/STJ<\/a>\u00a0do STJ, que deve prevalecer sobre o entendimento divergente da Segunda Turma; e, portanto, nos casos de transmiss\u00e3o de bens im\u00f3veis mediante doa\u00e7\u00e3o, o fato gerador do ITCMD ocorre com a efetiva transcri\u00e7\u00e3o realizada no registro de im\u00f3veis, conforme o art. 1.245 do C\u00f3digo Civil.<\/p>\n<p><strong>Informa\u00e7\u00f5es Adicionais<\/strong><\/p>\n<p><strong>Legisla\u00e7\u00e3o<\/strong><\/p>\n<p>C\u00f3digo Civil (CC),\u00a0<a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/2002\/l10406compilada.htm#:~:text=Art.%201.245.%20Transfere%2Dse%20entre%20vivos%20a%20propriedade%20mediante%20o%20registro%20do%20t%C3%ADtulo%20translativo%20no%20Registro%20de%20Im%C3%B3veis.\">art. 1.245<\/a>.<\/p>\n<p>Precedentes Qualificados<\/p>\n<p><a href=\"http:\/\/www.stj.jus.br\/repetitivos\/temas_repetitivos\/pesquisa.jsp?novaConsulta=true&amp;tipo_pesquisa=T&amp;cod_tema_inicial=1048&amp;cod_tema_final=1048\">Tema 1048\/STJ<\/a>.<\/p>\n<p><strong>Fonte<\/strong>: Informativo de Jurisprud\u00eancia do STJ<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Processo EREsp 2.174.294-DF, Rel. Ministro Afr\u00e2nio Vilela, Primeira Se\u00e7\u00e3o, por unanimidade, julgado em 4\/12\/2025, DJEN 12\/12\/2025. Ramo do Direito DIREITO TRIBUT\u00c1RIO Destaque O prazo decadencial para o lan\u00e7amento do ITCMD sobre doa\u00e7\u00e3o de bens im\u00f3veis decorrentes de excesso de mea\u00e7\u00e3o em partilha de div\u00f3rcio consensual tem in\u00edcio a partir da transmiss\u00e3o da propriedade do bem, &hellip; <a href=\"https:\/\/www.anoreg.org.br\/site\/informativo-de-jurisprudencia-stj-decide-que-prazo-decadencial-do-itcmd-inicia-com-registro-em-cartorio\/\" class=\"more-link\">Continue reading<span class=\"screen-reader-text\"> &#8220;Informativo de Jurisprud\u00eancia: STJ decide que prazo decadencial do ITCMD inicia com registro em cart\u00f3rio&#8221;<\/span><\/a><\/p>\n","protected":false},"author":50,"featured_media":133485,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[6,3],"tags":[],"class_list":["post-176828","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-jurisprudencia","category-noticias"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.8 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Informativo de Jurisprud\u00eancia: STJ decide que prazo decadencial do ITCMD inicia com registro em cart\u00f3rio - ANOREG\/BR<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.anoreg.org.br\/site\/informativo-de-jurisprudencia-stj-decide-que-prazo-decadencial-do-itcmd-inicia-com-registro-em-cartorio\/\" \/>\n<meta property=\"og:locale\" content=\"pt_BR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Informativo de Jurisprud\u00eancia: STJ decide que prazo decadencial do ITCMD inicia com registro em cart\u00f3rio - ANOREG\/BR\" \/>\n<meta property=\"og:description\" content=\"Processo EREsp 2.174.294-DF, Rel. 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Ramo do Direito DIREITO TRIBUT\u00c1RIO Destaque O prazo decadencial para o lan\u00e7amento do ITCMD sobre doa\u00e7\u00e3o de bens im\u00f3veis decorrentes de excesso de mea\u00e7\u00e3o em partilha de div\u00f3rcio consensual tem in\u00edcio a partir da transmiss\u00e3o da propriedade do bem, &hellip; Continue reading \"Informativo de Jurisprud\u00eancia: STJ decide que prazo decadencial do ITCMD inicia com registro em cart\u00f3rio\"","og_url":"https:\/\/www.anoreg.org.br\/site\/informativo-de-jurisprudencia-stj-decide-que-prazo-decadencial-do-itcmd-inicia-com-registro-em-cartorio\/","og_site_name":"ANOREG\/BR","article_publisher":"https:\/\/www.facebook.com\/anoregbr\/","article_published_time":"2026-03-04T18:09:13+00:00","article_modified_time":"2026-03-06T18:11:14+00:00","og_image":[{"width":810,"height":456,"url":"https:\/\/www.anoreg.org.br\/site\/wp-content\/uploads\/2022\/03\/itcmd.jpg","type":"image\/jpeg"}],"author":"Alexandre 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