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Cobrança de ITBI só é possível após transferência efetiva do imóvel
Publicado em 04/03/2026
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O STF manteve decisão que considerou ilegal a cobrança do imposto, pela Prefeitura de São Paulo, antes do registro em cartório.
Por unanimidade, o Supremo Tribunal Federal (STF) reafirmou sua jurisprudência dominante de que o Imposto sobre Transmissão de Bens Imóveis (ITBI) só é devido a partir da transferência da propriedade imobiliária, efetivada mediante o registro em cartório. A questão foi analisada no Recurso Extraordinário com Agravo (ARE) 1294969, com repercussão geral (Tema 1124), em sessão do Plenário Virtual encerrada na sexta-feira (12).
Veja: Link
Fonte: portal.stf.jus.br – 17/02/2021 07h20