Portuguese 
English 
Spanish 
5 min of reading 
5 comments 
The Refund of ITBI Can Be Requested by Buyers Who Paid the Tax Based on IPTU, After Understanding That Established as Correct the Assessment Based on the Market Value Indicated in the Deed and Can Only Be Revised Through a Specific Administrative Process
The understanding that gained strength in the Judiciary puts back at the center of the debate the refund of ITBI. The collection of the tax based on IPTU was considered inadequate when it diverged from the assessed value under normal market conditions established in the transaction and declared by the taxpayer. In practice, this opens the door for those who purchased or financed property in recent years to reassess how much they paid and seek refund of ITBI if there is a discrepancy.
The impact is broad because many municipalities had reference values or used IPTU as a basis. The consolidated understanding defines that the declaration of the taxpayer enjoys a presumption of veracity, which can only be disregarded through a regular administrative process, with justification and the right to defense. For the buyer, this means that the value of the deed is the legitimate starting point for the calculation basis.
What Changes With the Established Thesis
The first change is conceptual and practical. The calculation basis of ITBI is the market value of the property in the transaction, not the generic valuation of IPTU or a floor arbitrarily set by the municipality.
-
The Senate approves a bill that criminalizes misogyny, hatred, or aversion towards women, and includes the crime in the Racism Law with a penalty of up to 5 years.
-
Chamber Approves Bill That Allows Pepper Spray for Women Over 16 and Imposes Strict Rules for Purchase, Possession, and Use as Self-Defense
-
Chamber Approves Law to Combat Leucaena, Fast-Growing Plant That Dominates Land and Threatens Native Species in Various Regions of the Country
-
Asset Division: Know What Cannot Be Divided in Case of Divorce
This value considers normal negotiation conditions, peculiarities of the property, and the price effectively practiced between the parties.
The second change is procedural. The municipality cannot impose a “reference value” to assess the tax beforehand.
If the municipality believes that the declared value is outside reality, it must initiate an administrative process, technically justify the discrepancy, and allow for a defense.
Without this, the increased charge tends to be irregular, which supports requests for refund of ITBI.
The potential beneficiary is those who purchased or financed property and paid the ITBI based on IPTU or a municipal reference value higher than the deed price.
Those who overpaid have grounds to reclaim the difference, provided they can prove the correct basis and how the tax was demanded.
The amount that can be refunded varies depending on the case.
There is no fixed amount. The sum depends on the difference between the tax calculated on the undue value and the tax due based on the market value of the deed, plus the charges provided by law.
Each case requires individual assessment, with documents supporting the request.
How to Prove the Correct Value
The central point is the purchase and sale deed and documents that evidence the effective price. Invoices, payment receipts, personal evaluations, and appraisals can reinforce the alignment of the price with normal market conditions.
Photos, reports on the state of conservation and improvements help explain differences in value.
It is also useful to gather the IPTU bill or the municipal reference table used for assessment, showing how the municipality diverged from the actual price.
The more technical the documentation, the greater the predictability of the outcome, both administratively and judicially.
If there is disagreement with the declared value, the municipal tax authority needs to initiate an administrative process, based on legal grounds and a transparent assessment methodology.
Without this process, the standard reference assessment unfairly shifts the burden of proof and disregards the peculiarities of the property and negotiation.
For the taxpayer, this means two possible avenues.
Administratively, it is feasible to request the review of the assessment and, if there was an undue payment, the refund of ITBI. Judicially, when the administrative route does not resolve or is exceeded, the action for repetition of undue payment may be the way forward, always supported by evidence of the market value on the date of transfer.
Impact on the Market and Municipal Finances
In the short term, the standardization by market logic tends to reduce distortions between neighborhoods, types of properties, and conditions of conservation.
Special negotiations, such as urgency to sell or buyer’s needs, are now considered, reflecting the real price and not a generic average.
For municipalities, the effect can be twofold. There is a risk of an increase in requests for refund of ITBI, requiring technical structure for case-by-case analyses.
On the other hand, legal certainty improves the predictability of collection, as it reduces disputes over unilateral methodologies and encourages assessments that adhere to the rules.
First, check how your ITBI was calculated. If IPTU or a reference value served as a basis, compare it with the deed price.
Second, gather documents that confirm the market value on the date of transfer. Third, request an administrative review with a claim for refund of ITBI, presenting the correct methodology.
If necessary, evaluate judicial measures with technical support. The goal is not to pay less than owed, but to avoid overcharging above the market value.
Transparency, documentation, and adherence to procedure are the pillars for a consistent request.
The consolidation of this understanding strengthens the logic that ITBI should reflect the real value of the transaction, and not generic parameters.
For those who purchased property recently, it is worth reexamining the collection and, if there is a discrepancy, seeking the refund of ITBI in a technical and documented manner.
Do you agree with this change in the calculation basis of ITBI? In your case, did the municipality use IPTU or a reference value above the deed price? How did this affect your finances or negotiation? Share your experience in the comments and let us know if you have tried to request a refund of ITBI, with what results and challenges.
Engraçado que a escritura também é feita na base de cálculo que a prefeitura faz, aqui mesmo em Palmas-To, muitos lugares imóveis valem 50 mil, e na prefeitura consta que vale 85 mil, os cartórios pedem um extrato do lote onde consta esse valor, daí a escritura é feita encima disso!
Comprei um imóvel em 2019, paguei ITBI com base de 5% sobre o valor venal do iptu, muito acima do valor da compra. Devido ao tempo que passou, ainda posso entrar com processo?
Se sim, é contra qual órgão público? Prefeitura, Sefaz?
Boa tarde.
Dei entrada na prefeitura e caiu em exigência. Solicitando laudo de engenheiro.
Como não consegui. O processo foi arquivado.
Ou seja, sempre dificultando e prejudicando o cidadão.
Mas pq você não fez o Laudo? Não é só engenheiro que faz é também não é caro.