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The Law Allows IPTU to Be Collected Not Only from the Owner but Also from the Possessor or Tenant, With the Contract Defining Who Pays.
The discussion about who pays the municipal tax is old but poorly understood. IPTU is not just the owner’s responsibility, as explained by attorney Rafael J Dias. Article 34 of the National Tax Code (CTN) establishes that the collection can fall on the owner, the possessor, or the holder of the useful domain. This means that the tenant can also be held liable, provided there is a contract stipulating this obligation.
In practice, the rule shows that the registration in the notary office is not the only reference.
Whoever occupies the property, even if they are not the owner, can also be summoned by the city hall to pay the tax.
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What the Law Says About IPTU Payment
Article 34 of the CTN defines that the taxpayer of IPTU is the property owner, the holder of its useful domain, or the possessor in any capacity.
This broadens the possibilities of collection beyond just the registered owner.
According to Rafael J Dias, this rule aims to ensure that the tax is paid, regardless of conflicts between owners, tenants, or other possessors.
If the property is in use, whoever holds possession can also be considered responsible.
The Civil Code, in its article 1,228, defines the figure of the owner. The possessor is one who factually exercises powers over the property, even without being the official owner, as is common for those who rent or occupy it for other reasons.
The Role of the Tenancy Law in Lease Contracts
In rental contracts, the general rule is that the owner is responsible for the IPTU, as per Article 22 of the Tenancy Law (Law No. 8,245/1991).
However, this same law allows the transfer of that obligation to the tenant, provided that this clause is explicitly stated in the contract.
Thus, when the contract stipulates that the tenant will pay the tax, this obligation becomes valid and enforceable.
If there is no clause on the matter, the responsibility reverts to the property owner.
In other words: the law allows for negotiation but requires clear formalization in the contract.
Who Can Be Charged First by the City Hall?
In practice, the order works as follows:
- The city hall can first charge the owner, as the main responsible party.
- If the owner cannot be found, they can charge the possessor or the holder of the useful domain.
- If there is a contract assigning the obligation to the tenant, they can be directly called to pay.
- In the absence of a contract, responsibility falls back to the owner.
According to Rafael J Dias, “this rule prevents the municipality from failing to collect taxes.
The important thing for the city hall is that the tax is paid, regardless of who is using the property.”
What Does This Mean in Practice?
For the taxpayer, the message is simple: IPTU is not just the owner’s responsibility. The possessor and even the tenant can be held liable, depending on the contract or the factual situation.
Therefore, it is essential that the lease contract clearly specifies who will bear the obligation, avoiding unpleasant surprises in the future.
Moreover, defaulting may lead to serious consequences: judicial collection, seizure of the property, and registration in active debt.
If the tax is not paid, the debt accompanies the asset, not just the person.
The IPTU is not just the owner’s responsibility, and this rule is expressed in Article 34 of the CTN. The owner, the possessor, and even the tenant can be charged, depending on the contractual relationship and the situation of the property’s use.
According to attorney Rafael J Dias, the best way to avoid conflicts is to formalize in the contract who will be responsible for payment.
And you, do you think it’s fair for the tenant to be required to pay the IPTU when they already bear the rent? Or do you believe that this responsibility should always lie with the owner?
Leave your opinion in the comments — we want to hear your experience in practice.
ABSURDO INQUILINO PAGAR IPTU SENDO QUE, O IMÓVEL PERTENCE AO DONO. QUEM FEZ ESSA LEI **** NÃO PENSOU QUE O INQUILINO PAGA E TEM OS CARNES EM MÃO ENTRA COM PROCESSA E GANHA O IMÓVEL. JÁ TEVE UM CASO ASSIM E O INQUILINO GANHOU O IMÓVEL, GOSTEU E BEM FEITO AO PROPRIETÁRIO. RIDICULO ISSO. DEVERIAM REPENSAR.
Muito curioso: na hora de cobrar IPTU, as prefeituras querem cobrar até de quem não é dono, mas na hora de dar isenção deste mesmo IPTU para pessoas carentes, exigem que o o imovel esteja regularizado e registrado no nome do requerente, ou seja que ele seja o dono. Isto por si só já derruba esta pretensão absurda das prefeituras.
Sou contrato e ilegal o locatário pagar IPTu, a responsabilidade é do proprietário do imóvel, ate porque é um investimento, na qual tem uma renda mensal, da mesma forma as benfeitorias no imóvel ê responsabilidade do proprietário, a Lei diz de maneira clara a respinsabilidade é do proprietário,