ITCMD Exemption X Fundamental Right to Housing

Abstract

This Article aims to analyze some legislation regarding the collection of the ITCMD when the inventoried asset is a single property for housing, mainly the spouse / partner, in view of the discrepancy in relation to the legislative provisions of the federal entities. This study adopted the legal-sociological methodological aspect with inductive-deductive reasoning. It also uses the theoretical research technique through the analysis of bibliographic content and the state laws that deal with that tax. Thus, in addition to revisiting literature on tax law and its interface with inheritance law, the study proves to be purposeful, since the materialization of the right to housing in the face of the mortis causa consequences, involves the publication of a Complementary Law that aims to establish parameters regarding the hypotheses of tax exemption when the requirements of article 1.831 of the Civil Code are fulfilled, in addition to the analysis of the taxpayer's capacity, considering the economic grace standards defined in federal legislation.