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Segunda Câmara Cível mantém decisão que afasta cobrança de ITCD em usucapião extrajudicial
Publicado em 17/06/2026
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A Segunda Câmara Cível do Tribunal de Justiça da Paraíba manteve, por unanimidade, sentença que declarou inexigível a cobrança do Imposto sobre Transmissão Causa Mortis e Doação (ITCD) em procedimento de usucapião extrajudicial. O colegiado negou provimento ao recurso interposto pelo Estado da Paraíba e confirmou o entendimento de que a usucapião constitui forma originária de aquisição da propriedade, não configurando hipótese de incidência do tributo.
Veja: Link
Fonte: tjpb.jus.br – 11/06/2026 às 11h00
