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ITCMD: Norma de 2016 não retroage para doações
Publicado em 28/02/2026
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A Secretaria da Fazenda de São Paulo afastou a aplicação retroativa da Decisão Normativa CAT 04/2016 a doações formalizadas antes de sua publicação, ao analisar as Respostas às Consultas Tributárias 17694M1/2026 e 16694M1/2026.
Fontes:
Resposta à CONSULTA TRIBUTÁRIA 17694M1/2026, de 20 de fevereiro de 2026.
Publicada no Diário Eletrônico em 23/02/2026
Resposta à CONSULTA TRIBUTÁRIA 16694M1/2026, de 18 de fevereiro de 2026.
Publicada no Diário Eletrônico em 20/02/2026