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Tribunal que decide que o cancelamento do usufruto de imóvel por morte não gera imposto
Publicado em 23/10/2026
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EMENTA: Constitucional. Tributário. Mandado de segurança. ITBI e ITCMD. Escritura pública de compra e venda com reserva de usufruto. Falecimento dos usufrutuários. Extinção do usufruto. Cobrança de ITCMD. Consolidação da propriedade plena. Inexistência de fato gerador do ITCMD. Negócio jurídico oneroso. ITBI devidamente recolhido à época da aquisição. Ausência de transmissão “causa mortis” ou doação. Consolidação da propriedade que não configura nova transmissão de bens ou direitos. Precedentes. Direito líquido e certo demonstrado. Manutenção da sentença. Sentença confirmada em Reexame Necessário. Apelação Cível não provida. (TJPR. 1ª Câmara Cível. Apelação n. 0001629-87.2025.8.16.0106, Comarca de Mallet, Relator Des. Salvatore Antonio Astuti, julgada em 09/09/2026 e publicada em 10/09/2026).
Veja: Link
Fonte: anoreg.org.br – 21 de outubro de 2026
