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Historic Decision Guarantees That Buyers Who Financed Real Estate Paid Too Much Tax and Can Reclaim Amounts Charged by Municipalities.
According to an analysis by Professor Valter dos Santos, an expert in Labor Law and Social Security Law, the decision by the Superior Court of Justice (STJ) paves the way for thousands of Brazilians who bought or financed real estate to receive back part of the taxes paid improperly. The ruling deemed the practice of municipalities calculating the ITBI based on the IPTU or on reference values arbitrarily set by the local governments as illegal.
In practice, those who bought or financed real estate and paid ITBI based on criteria different from the actual market value likely spent more than they should have.
Now, the STJ’s decision allows these taxpayers to file restitution actions, creating an opportunity to recover forgotten amounts.
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What Did the STJ Decide About ITBI?
The Tax on the Transmission of Real Estate (ITBI) is paid whenever someone buys or finances real estate.
The STJ, when judging Repetitive Theme 1.113, established three theses that apply nationwide: the calculation must be based on the actual market value, the price declared by the buyer has a presumption of good faith, and municipalities cannot impose unilateral reference values.
This means that charging based on the IPTU or on the municipalities’ own tables is considered illegal.
The case’s rapporteur, Minister Gurgel de Faria, highlighted that the IPTU serves a different purpose, as it considers generic values, while the ITBI should reflect the actual negotiation price.
Who Can Request Restitution?
Anyone who bought or financed real estate and had the ITBI calculated based on the IPTU or arbitrarily set values by the municipality can request a refund.
The request must be made through the courts, with the support of a specialized lawyer, and can result in a significant reimbursement, depending on the transaction amount.
The decision has national effect, meaning it benefits taxpayers in any city in Brazil.
Lawyers point out that this determination by the STJ will trigger thousands of actions against municipalities, which will now have to review their collection practices.
Why Is the Decision Important for Brazilians’ Finances?
Many citizens were unaware that they were paying more for ITBI when buying or financing real estate.
The understanding established by the STJ ensures fairer taxation and restores security to taxpayers.
In practice, it represents a concrete opportunity to recover amounts that can reach tens of thousands of reais in some transactions.
Additionally, the decision also acts as a brake on municipalities that used unilateral criteria to increase revenue.
For specialists, this is an important step in balancing the relationship between taxpayers and local authorities.
Is It Worth It to File a Lawsuit?
Specialists in tax law, such as Professor Valter dos Santos, affirm that it is absolutely worth it.
The amount to be recovered will depend on each case, but those who financed real estate in the last five years and paid the ITBI based on a calculation higher than the declared price in the deed have a good chance of success in court.
Furthermore, cases that were pending awaiting the STJ’s ruling will now resume processing, accelerating the chances of restitution.
For lawyers, this decision creates a new avenue of action, as demand is likely to increase nationwide.
The STJ’s decision changes the way ITBI should be collected in all of Brazil and opens avenues for thousands of people who bought or financed real estate to reclaim amounts paid excessively.
It is a real opportunity for the taxpayer to recover what was improperly charged and demand more transparency from municipalities.
Have you ever experienced this situation when buying or financing a property? Do you plan to seek a refund for the ITBI?
Share your experience in the comments — we want to hear from those who live this in practice.
Quero saber como fazer calculo de que tenho direito comprei o meu imóvel 2018
Olá, entre em contato com o nosso escritório que estamos prontos para atender. 2 1 9 9 8 6 1 7 8 9 6
Esse ITBI é um roubo…isso é simplesmente passar o imóvel de um nome para outro não deveria ser nada além de R$100,00. Mas os órgãos públicos só querem onerar o cidadão cada vez mais pra manter o privilégio e mordomia deles.
Olá, entre em contato com o nosso escritório que estamos prontos para atender. 2 1 9 9 8 6 1 7 8 9 6
Bom se alguém pagiu pelo valor do IPTU e se enquadra no caso, saiba que foi roubado duas vezes… uma no ITBI e outra porque iptu esta acima do valor normal… enfim quem sabe um dia o STJ também resolva fazer as prefeituras devolver mais essa TUNGADA. Não querendo milagre… mas aqui pontuando poderia também atuar em outra roubalheira que é o LUCRO apurado na venda sem considerar a correção monetária que é MALANDRAGEM da receita na apuração de imposto sobre lucro que nao existe… como faz com IRRF quando nao corrige a faixa de tributação. Perceba que a malandragem é geral e também no retorno de benefícios a população… não atoa estamos no pais das bananas…