{"id":1841,"date":"2025-09-12T18:38:06","date_gmt":"2025-09-12T21:38:06","guid":{"rendered":"https:\/\/www.gtlawyers.com.br\/?p=1841"},"modified":"2025-09-12T18:38:08","modified_gmt":"2025-09-12T21:38:08","slug":"doacoes-do-exterior-supremo-decide-pela-impossibilidade-do-itcmd-sem-lei-valida-mesmo-frente-a-ec-132-2023","status":"publish","type":"post","link":"https:\/\/www.gtlawyers.com.br\/en\/artigos\/doacoes-do-exterior-supremo-decide-pela-impossibilidade-do-itcmd-sem-lei-valida-mesmo-frente-a-ec-132-2023\/","title":{"rendered":"Donations from abroad: the Federal Supreme Court (STF) rules that the Tax on Causa Mortis Transfers and Donations (ITCMD) may not be levied absent a valid law, even in light of Constitutional Amendment No. 132\/2023"},"content":{"rendered":"<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p><strong>GTLawyers \u2013 Tax Team<\/strong><\/p>\n<\/blockquote>\n\n\n\n<p>The Federal Supreme Court (\u201cSTF\u201d) denied the Extraordinary Appeal filed by the State of S\u00e3o Paulo against the Court of Justice decision that excluded the levy of the Tax on Causa Mortis Transfers and Donations (\u201cITCMD\u201d) on donations originating from abroad. The single-judge decision by Justice C\u00e1rmen L\u00facia, issued on June 14, 2025 in RE 1.553.620, reaffirms the understanding that the advent of Constitutional Amendment No. 132\/2023 does not automatically validate the collection of the state tax in the absence of a valid state law.<\/p>\n\n\n\n<p>The case concerned the receipt of donations from abroad by a donee residing in the State of S\u00e3o Paulo. The State Treasury argued that Article 16 of CA 132\/2023 had overridden the need for a federal supplementary law governing that taxable situation, thereby allowing the immediate collection of ITCMD on donations from abroad made after the constitutional amendment entered into force.<\/p>\n\n\n\n<p>This argument was expressly rejected by Justice C\u00e1rmen L\u00facia. The decision clarifies that CA 132\/2023 establishes a transitional competence only until the enactment of the supplementary law required by Article 155, paragraph 1, item III, of the Federal Constitution, but it neither dispenses with that requirement nor validates state legislation declared unconstitutional.<\/p>\n\n\n\n<p>In S\u00e3o Paulo\u2019s case, the situation is aggravated by the declaration of unconstitutionality of Article 4 of Law No. 10,705\/2000, issued both by the S\u00e3o Paulo Court of Justice (in 2011) and by the STF (ADI No. 6,830\/SP). That provision, which dealt with the taxation of donations with an international connecting factor, remains without effect and cannot serve as a basis for levying ITCMD.<\/p>\n\n\n\n<p>Practically speaking, in the absence of a valid provision in S\u00e3o Paulo\u2019s legislation enacted after CA 132\/2023, donations received from abroad remain outside the scope of ITCMD.<\/p>\n\n\n\n<p>Complementary Bill No. 108\/2024, currently pending in the National Congress, seeks to fill this regulatory gap. Even so, even after its possible approval, a new state statute will still be required.<\/p>\n\n\n\n<p>The decision directly affects taxpayers engaged in international estate and succession planning, consolidating the impossibility of charging ITCMD on donations originating from abroad.<\/p>\n\n\n\n<p>For further information on the subject, we remain at your disposal.<\/p>\n\n\n\n<p><\/p>\n\n\n\n<p><\/p>","protected":false},"excerpt":{"rendered":"<p>GT Lawyers &#8211; Equipe tribut\u00e1ria O Supremo Tribunal Federal (\u201cSTF\u201d) negou provimento ao Recurso Extraordin\u00e1rio interposto pelo Estado de S\u00e3o Paulo contra decis\u00e3o do Tribunal de Justi\u00e7a que afastou a incid\u00eancia do Imposto sobre Transmiss\u00e3o Causa Mortis e Doa\u00e7\u00e3o (\u201cITCMD\u201d) sobre doa\u00e7\u00f5es provenientes do exterior. A decis\u00e3o monocr\u00e1tica da Ministra C\u00e1rmen L\u00facia, proferida em 14 [&hellip;]<\/p>\n","protected":false},"author":8,"featured_media":1842,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[6],"tags":[],"class_list":["post-1841","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-artigos"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Doa\u00e7\u00f5es do exterior: Supremo decide pela impossibilidade do ITCMD sem lei v\u00e1lida, mesmo frente \u00e0 EC 132\/2023 | GTLawyers | Escrit\u00f3rio boutique full-service<\/title>\n<meta name=\"description\" content=\"O Supremo Tribunal Federal (\u201cSTF\u201d) negou provimento ao Recurso Extraordin\u00e1rio interposto pelo Estado de S\u00e3o Paulo contra decis\u00e3o do Tribunal de Justi\u00e7a que afastou a incid\u00eancia do Imposto sobre Transmiss\u00e3o Causa Mortis e Doa\u00e7\u00e3o (\u201cITCMD\u201d) sobre doa\u00e7\u00f5es provenientes do exterior. A decis\u00e3o monocr\u00e1tica da Ministra C\u00e1rmen L\u00facia, proferida em 14 de junho de 2025 no RE 1.553.620, reafirma o entendimento de que a superveni\u00eancia da Emenda Constitucional n\u00b0 132\/2023 n\u00e3o convalida automaticamente a cobran\u00e7a do imposto estadual sem lei estadual v\u00e1lida.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.gtlawyers.com.br\/en\/artigos\/doacoes-do-exterior-supremo-decide-pela-impossibilidade-do-itcmd-sem-lei-valida-mesmo-frente-a-ec-132-2023\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Doa\u00e7\u00f5es do exterior: Supremo decide pela impossibilidade do ITCMD sem lei v\u00e1lida, mesmo frente \u00e0 EC 132\/2023 | GTLawyers | Escrit\u00f3rio boutique full-service\" \/>\n<meta property=\"og:description\" content=\"O Supremo Tribunal Federal (\u201cSTF\u201d) negou provimento ao Recurso Extraordin\u00e1rio interposto pelo Estado de S\u00e3o Paulo contra decis\u00e3o do Tribunal de Justi\u00e7a que afastou a incid\u00eancia do Imposto sobre Transmiss\u00e3o Causa Mortis e Doa\u00e7\u00e3o (\u201cITCMD\u201d) sobre doa\u00e7\u00f5es provenientes do exterior. A decis\u00e3o monocr\u00e1tica da Ministra C\u00e1rmen L\u00facia, proferida em 14 de junho de 2025 no RE 1.553.620, reafirma o entendimento de que a superveni\u00eancia da Emenda Constitucional n\u00b0 132\/2023 n\u00e3o convalida automaticamente a cobran\u00e7a do imposto estadual sem lei estadual v\u00e1lida.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.gtlawyers.com.br\/en\/artigos\/doacoes-do-exterior-supremo-decide-pela-impossibilidade-do-itcmd-sem-lei-valida-mesmo-frente-a-ec-132-2023\/\" \/>\n<meta property=\"og:site_name\" content=\"GTLawyers | Escrit\u00f3rio boutique full-service\" \/>\n<meta property=\"article:published_time\" content=\"2025-09-12T21:38:06+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2025-09-12T21:38:08+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.gtlawyers.com.br\/site\/wp-content\/uploads\/stf.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"800\" \/>\n\t<meta property=\"og:image:height\" content=\"537\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"ttanzilli\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"ttanzilli\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"3 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/www.gtlawyers.com.br\\\/artigos\\\/doacoes-do-exterior-supremo-decide-pela-impossibilidade-do-itcmd-sem-lei-valida-mesmo-frente-a-ec-132-2023\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.gtlawyers.com.br\\\/artigos\\\/doacoes-do-exterior-supremo-decide-pela-impossibilidade-do-itcmd-sem-lei-valida-mesmo-frente-a-ec-132-2023\\\/\"},\"author\":{\"name\":\"ttanzilli\",\"@id\":\"https:\\\/\\\/www.gtlawyers.com.br\\\/#\\\/schema\\\/person\\\/98e5d0d0df85fd7cef4aa9878da75a67\"},\"headline\":\"Doa\u00e7\u00f5es do exterior: Supremo decide pela impossibilidade do ITCMD sem lei v\u00e1lida, mesmo frente \u00e0 EC 132\\\/2023\",\"datePublished\":\"2025-09-12T21:38:06+00:00\",\"dateModified\":\"2025-09-12T21:38:08+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/www.gtlawyers.com.br\\\/artigos\\\/doacoes-do-exterior-supremo-decide-pela-impossibilidade-do-itcmd-sem-lei-valida-mesmo-frente-a-ec-132-2023\\\/\"},\"wordCount\":413,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\\\/\\\/www.gtlawyers.com.br\\\/#organization\"},\"image\":{\"@id\":\"https:\\\/\\\/www.gtlawyers.com.br\\\/artigos\\\/doacoes-do-exterior-supremo-decide-pela-impossibilidade-do-itcmd-sem-lei-valida-mesmo-frente-a-ec-132-2023\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/www.gtlawyers.com.br\\\/site\\\/wp-content\\\/uploads\\\/stf.jpg\",\"articleSection\":[\"Artigos\"],\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\\\/\\\/www.gtlawyers.com.br\\\/artigos\\\/doacoes-do-exterior-supremo-decide-pela-impossibilidade-do-itcmd-sem-lei-valida-mesmo-frente-a-ec-132-2023\\\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.gtlawyers.com.br\\\/artigos\\\/doacoes-do-exterior-supremo-decide-pela-impossibilidade-do-itcmd-sem-lei-valida-mesmo-frente-a-ec-132-2023\\\/\",\"url\":\"https:\\\/\\\/www.gtlawyers.com.br\\\/artigos\\\/doacoes-do-exterior-supremo-decide-pela-impossibilidade-do-itcmd-sem-lei-valida-mesmo-frente-a-ec-132-2023\\\/\",\"name\":\"Doa\u00e7\u00f5es do exterior: Supremo decide pela impossibilidade do ITCMD sem lei v\u00e1lida, mesmo frente \u00e0 EC 132\\\/2023 | GTLawyers | Escrit\u00f3rio boutique full-service\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.gtlawyers.com.br\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/www.gtlawyers.com.br\\\/artigos\\\/doacoes-do-exterior-supremo-decide-pela-impossibilidade-do-itcmd-sem-lei-valida-mesmo-frente-a-ec-132-2023\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/www.gtlawyers.com.br\\\/artigos\\\/doacoes-do-exterior-supremo-decide-pela-impossibilidade-do-itcmd-sem-lei-valida-mesmo-frente-a-ec-132-2023\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/www.gtlawyers.com.br\\\/site\\\/wp-content\\\/uploads\\\/stf.jpg\",\"datePublished\":\"2025-09-12T21:38:06+00:00\",\"dateModified\":\"2025-09-12T21:38:08+00:00\",\"description\":\"O Supremo Tribunal Federal (\u201cSTF\u201d) negou provimento ao Recurso Extraordin\u00e1rio interposto pelo Estado de S\u00e3o Paulo contra decis\u00e3o do Tribunal de Justi\u00e7a que afastou a incid\u00eancia do Imposto sobre Transmiss\u00e3o Causa Mortis e Doa\u00e7\u00e3o (\u201cITCMD\u201d) sobre doa\u00e7\u00f5es provenientes do exterior. 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The single-judge decision by Justice C\u00e1rmen L\u00facia, issued on June 14, 2025 in RE 1.553.620, reaffirms the understanding that the advent of Constitutional Amendment No. 132\/2023 does not automatically validate the collection of the state tax in the absence of a valid state law.","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.gtlawyers.com.br\/en\/artigos\/doacoes-do-exterior-supremo-decide-pela-impossibilidade-do-itcmd-sem-lei-valida-mesmo-frente-a-ec-132-2023\/","og_locale":"en_US","og_type":"article","og_title":"Doa\u00e7\u00f5es do exterior: Supremo decide pela impossibilidade do ITCMD sem lei v\u00e1lida, mesmo frente \u00e0 EC 132\/2023 | GTLawyers | Escrit\u00f3rio boutique full-service","og_description":"O Supremo Tribunal Federal (\u201cSTF\u201d) negou provimento ao Recurso Extraordin\u00e1rio interposto pelo Estado de S\u00e3o Paulo contra decis\u00e3o do Tribunal de Justi\u00e7a que afastou a incid\u00eancia do Imposto sobre Transmiss\u00e3o Causa Mortis e Doa\u00e7\u00e3o (\u201cITCMD\u201d) sobre doa\u00e7\u00f5es provenientes do exterior. 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