IPTU sobre a posse: os limites da incidência aplicado pelo Supremo Tribunal Federal.

Abstract

The Urban Land Property Tax (IPTU) is a tax that is also levied on the ownership of immovable property, which can be manifested legally in different ways. This finding, associated with the significant informality of the Brazilian real estate market, reveals the need to research the phenomenon of taxable ownership. Thus, the objective of this study is to understand the limits applied by the Federal Supreme Court (STF) in the process of IPTU levying on possession and its repercussions on the legal system, from the date of the new Civil Code in force. Therefore, this work consisted of a research with a strategic basic purpose, exploratory and qualitative approach, adopting the inductive method as a form of logical reasoning to analyze the results. It is also noteworthy that the collected data came from bibliographic and documentary surveys, including decisions issued by the Supreme Court, which were selected through direct consultation on its website and examined in a timely and systematic way in relation to the other consulted sources. After the analyses, it was found that the Supreme Court initially signed the understanding that only possession with the intention of being the owner is subject to the incidence of the urban real estate tax. However, this positioning was made more flexible, introducing a new tax parameter by allowing the collection of charges also on split ownership arising from an obligatory right, provided that the property is exploited economically, aiming for profit. Based on this result, it was possible to determine which property occupants may be responsible for paying the IPTU, even if they do not have a formal title to the property, clarifying the boundaries of the tax incidence to be practiced by the Municipalities, vis-à-vis property owners. Keywords: IPTU. Tax Material criterion. Taxable possession. Judicial parameter