{"id":33491,"date":"2026-07-26T04:50:33","date_gmt":"2026-07-26T07:50:33","guid":{"rendered":"https:\/\/miradouronoticias.com\/site\/?p=33491"},"modified":"2026-07-26T04:50:33","modified_gmt":"2026-07-26T07:50:33","slug":"reforma-tributaria-impulsiona-doacoes-de-imoveis-a-herdeiros","status":"publish","type":"post","link":"https:\/\/miradouronoticias.com\/site\/2026\/07\/26\/reforma-tributaria-impulsiona-doacoes-de-imoveis-a-herdeiros\/","title":{"rendered":"Reforma tribut\u00e1ria impulsiona doa\u00e7\u00f5es de im\u00f3veis a herdeiros"},"content":{"rendered":"

\"\"<\/p>\n

A Reforma Tribut\u00e1ria promulgada em dezembro de 2023 provocou um aumento no n\u00famero de doa\u00e7\u00f5es de im\u00f3veis em todo o pa\u00eds. Segundo o Col\u00e9gio Notarial do Brasil (CNB), em 2025, foram registradas 185.861 escrituras p\u00fablicas \u2013 um crescimento de 59% em compara\u00e7\u00e3o aos 116.225 atos formalizados em 2020.<\/p>\n

Para especialistas, a \u201ccorrida\u201d aos cart\u00f3rios e \u00e0 plataforma digital do CNB, o\u00a0e-notariado<\/a>, reflete uma crescente busca das fam\u00edlias para antecipar a transfer\u00eancia de patrim\u00f4nio, antes da entrada em vigor das novas regras do Imposto sobre Transmiss\u00e3o Causa Mortis e Doa\u00e7\u00e3o (ITCMD).<\/p>\n

O ITCMD \u00e9 um imposto que os estados e o Distrito Federal cobram sobre a heran\u00e7a e a doa\u00e7\u00e3o de bens ou direitos patrimoniais. Cada unidade federativa tem autonomia para definir seus pr\u00f3prios prazos e taxas.<\/p>\n

Com a gradual entrada em vigor da Reforma Tribut\u00e1ria, quanto maior for o valor do bem maior ser\u00e1 o percentual das al\u00edquotas do ITCMD, podendo chegar ao m\u00e1ximo de 8%<\/strong>.<\/p>\n

A t\u00edtulo de exemplo, no Distrito Federal, o governo distrital cobra uma al\u00edquota progressiva de 4% a 6% para heran\u00e7as e doa\u00e7\u00f5es, independentemente do valor do patrim\u00f4nio transmitido. Em S\u00e3o Paulo, h\u00e1 dois projetos de lei em discuss\u00e3o na Assembleia Legislativa: um que reduz a al\u00edquota progressiva atualmente cobrada no estado, limitando-a ao m\u00e1ximo de 4%, e outro que institui o teto de 8%.<\/p>\n

Al\u00e9m disso, conforme o texto da\u00a0Emenda n\u00ba 132\/2023<\/a>, que institui a Reforma Tribut\u00e1ria,\u00a0a base de c\u00e1lculo do imposto passar\u00e1 a ser o valor de mercado do im\u00f3vel ou bem, e n\u00e3o mais seu valor patrimonial \u2013 geralmente, mais baixo<\/strong>.<\/p>\n

\u201cA expectativa \u00e9 que esse volume de doa\u00e7\u00f5es continue crescendo e, portanto, tamb\u00e9m as lavraturas de escrituras\u201d, declarou, em nota, o presidente do CNB, Eduardo Calais.<\/p>\n

Ainda segundo a entidade, que representa os mais de 9 mil not\u00e1rios e tabeli\u00e3es do Brasil, o registro de escrituras p\u00fablicas de doa\u00e7\u00f5es de im\u00f3veis come\u00e7ou a aumentar j\u00e1 em 2020, antes mesmo da Reforma Tribut\u00e1ria ser promulgada, mas se intensificou nos \u00faltimos anos, at\u00e9 atingir, em 2025, o maior n\u00famero da s\u00e9rie hist\u00f3rica.<\/p>\n

\u201cNos \u00faltimos meses, \u00e9 n\u00edtido o aumento na procura de clientes que buscam antecipar sua sucess\u00e3o patrimonial, seja por meio de doa\u00e7\u00f5es diretas a descendentes, seja pela integraliza\u00e7\u00e3o de ativos em\u00a0holdings<\/em>\u00a0familiares\u201d, acrescentou, na mesma nota, Joanna Oliveira Rezende Barbosa, especialista em planejamento patrimonial.<\/p>\n

Para os especialistas, h\u00e1 muitas fam\u00edlias acompanhando a movimenta\u00e7\u00e3o legislativa nos estados e no Distrito Federal para decidir se antecipam as doa\u00e7\u00f5es em vida, e como faz\u00ea-las. At\u00e9 porque, conforme j\u00e1 estabelecido pelo Supremo Tribunal Federal (STF), mudan\u00e7as na cobran\u00e7a do imposto precisam ser previamente aprovadas e regulamentadas pelo poder local.<\/p>\n

Doa\u00e7\u00f5es exigem cautela<\/h2>\n

Por outro lado, o advogado Matheus Bertolo Piconez alerta que\u00a0agir impulsivamente pode gerar uma s\u00e9rie de problemas, inclusive familiares<\/strong>.<\/p>\n

Por exemplo: se os pais antecipam a doa\u00e7\u00e3o para o(s) filho(s) do \u00fanico im\u00f3vel que possuem, sem estabelecer seu direito de, enquanto vivos, continuarem morando ou se beneficiando da renda gerada pelo bem, passar\u00e3o a depender da boa vontade do(s) herdeiro(s).<\/p>\n

\u201cA antecipa\u00e7\u00e3o faz sentido quando vem acompanhada de planejamento completo, n\u00e3o como uma corrida de \u00faltima hora\u201d, acrescentou o advogado.<\/p>\n

Piconez destaca\u00a0a import\u00e2ncia de o interessado tamb\u00e9m definir os termos gerais do acordo de transmiss\u00e3o do bem e verificar se disp\u00f5e dos recursos financeiros necess\u00e1rios para honrar despesas imediatas, j\u00e1 que a doa\u00e7\u00e3o de um im\u00f3vel ou patrim\u00f4nio n\u00e3o elimina a obriga\u00e7\u00e3o de pagar o ITCMD e outras despesas.<\/p>\n

Presidente da se\u00e7\u00e3o do Col\u00e9gio Notarial do Brasil no Distrito Federal, Geraldo Felipe de Souto destaca que, al\u00e9m de poderem registrar as escrituras remotamente, por meio da plataforma e-notariado, \u00e9 poss\u00edvel realizar o planejamento sucess\u00f3rio sem abrir m\u00e3o do pleno controle patrimonial. Uma das op\u00e7\u00f5es mais adotadas para isto \u00e9 a chamada doa\u00e7\u00e3o com reserva de usufruto.<\/p>\n

“A Reforma Tribut\u00e1ria trouxe urg\u00eancia para conversas que muitas fam\u00edlias ainda n\u00e3o tinham tido. Planejar a sucess\u00e3o patrimonial deixou de ser algo para o futuro e passou a ser uma decis\u00e3o do presente\u201d, comentou Souto, garantindo que os cart\u00f3rios de notas est\u00e3o prontos para orientar cada fam\u00edlia sobre as melhores alternativas para cada caso.<\/p>\n

By: miradouronoticias.com.br\/ ag\u00eancia Brasil<\/p>\n","protected":false},"excerpt":{"rendered":"

A Reforma Tribut\u00e1ria promulgada em dezembro de 2023 provocou um aumento no n\u00famero de doa\u00e7\u00f5es de im\u00f3veis em todo o pa\u00eds. Segundo o Col\u00e9gio Notarial do Brasil (CNB), em 2025, foram registradas 185.861 escrituras p\u00fablicas \u2013 um crescimento de 59% em compara\u00e7\u00e3o aos 116.225 atos formalizados em 2020. Para especialistas, a \u201ccorrida\u201d aos cart\u00f3rios e […]<\/p>\n","protected":false},"author":4,"featured_media":33492,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1,29],"tags":[],"class_list":["post-33491","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-destaque-principal","category-economia"],"yoast_head":"\nReforma tribut\u00e1ria impulsiona doa\u00e7\u00f5es de im\u00f3veis a herdeiros - Miradouro Not\u00edcias<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/miradouronoticias.com\/site\/2026\/07\/26\/reforma-tributaria-impulsiona-doacoes-de-imoveis-a-herdeiros\/\" \/>\n<meta property=\"og:locale\" content=\"pt_BR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Reforma tribut\u00e1ria impulsiona doa\u00e7\u00f5es de im\u00f3veis a herdeiros - Miradouro Not\u00edcias\" \/>\n<meta property=\"og:description\" content=\"A Reforma Tribut\u00e1ria promulgada em dezembro de 2023 provocou um aumento no n\u00famero de doa\u00e7\u00f5es de im\u00f3veis em todo o pa\u00eds. Segundo o Col\u00e9gio Notarial do Brasil (CNB), em 2025, foram registradas 185.861 escrituras p\u00fablicas \u2013 um crescimento de 59% em compara\u00e7\u00e3o aos 116.225 atos formalizados em 2020. 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