LnRiLWhlYWRpbmcuaGFzLWJhY2tncm91bmR7cGFkZGluZzowfQ==
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
ITBI deve considerar valor da compra e não referência municipal
Publicado em 15/06/2026
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
Magistrado reforçou que valor declarado pelo contribuinte presume-se compatível com o mercado e só pode ser afastado após procedimento administrativo.
A 4ª vara da Fazenda Pública de São Paulo concedeu mandado de segurança para determinar que o ITBI incidente sobre a compra de imóvel seja calculado com base no valor efetivamente pactuado entre as partes.
Processo: 1140926-78.2025.8.26.0053
Leia a sentença.
