The Federal Supreme Court (STF), by majority vote, recognized the possibility of levying progressive ITCMD (Transfer duty 'bane' and donation). The ministers concluded that progressivity is not inconsistent with the Federal Constitution nor undermines the principle of ability to pay. The decision came at a meeting held on Wednesday, 6. The controversy about the constitutionality of applying progressive rates led many states to have joined the single rate.
"Santa Catarina, however, always believed and advocated the progressivity of ITCMD, especially because of the principle of ability to pay: who gets more pay more, those who receive less pay less," said Luiz Carlos da Silva Mello, coordinator of the Working Group ITCMD the Department of Finance. "The understanding was enshrined by the Supreme Catarina, demonstrating once again that we are on track in fiscal matters," adds Mello.
In practice, the ITCMD progressive rates ranging from 1% to 8% depending on the amount of donation / inheritance. If the value of the property is less than £ 20,000, the rate is 1% and so on, for donations over $ 150 000 tax reaches 7%, while the rate of 8% applies in the case of relatives colateriais or when it is not related. In the case of inheritance, the rate is per share. If a parent, for example, donates $ 100 thousand to five children, each corresponding to the percentage paid their share.
All features extraordinary judged by the Supreme Court were filed by the government of Rio Grande do Sul The action was prompted by the decision of the Court of Justice of the State (TJ-RS), which led to Farm Gaucho single application rate of 1% per understand gradual recovery as unconstitutional.
About ITCMD
The ITCMD is a tribute to state and jurisdiction that is charging whenever there is transfer of property by virtue of inheritance, testament or donation. In Santa Catarina, with the tax revenue "cause of death" in 2012 was 74% higher than the value predicted by the budget. The revenues totaled R $ 128.2 million and also represented an increase of 38% over the amount collected in 2011.
SEF - SC