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STF vai analisar se imposto sobre herança deve incidir sobre previdência privada

por: Portal Renda

Foto: Canva

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O STF irá decidir se o ITCMD deve ser aplicado aos planos de previdência privada PGBL e VGBL, considerando divergências legais entre os estados.

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O julgamento será realizado virtualmente entre 23 e 30 de agosto, com o relator Dias Toffoli, que destacou a importância de uma regra nacional.

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A questão surgiu de uma lei do RJ que autorizava a cobrança do ITCMD sobre PGBL e VGBL, contestada por decisões judiciais locais.

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Há um debate sobre a natureza dos planos, onde o PGBL pode ser considerado uma transferência de herança, enquanto o VGBL é visto como seguro.

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O STF precisa decidir se os valores dos planos em caso de falecimento configuram herança ou seguro, o que impacta a incidência do ITCMD.

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A decisão do STF visa unificar o tratamento legal sobre a tributação desses planos em todo o país.

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O tema também está em discussão na reforma tributária, onde se considera uma isenção parcial do ITCMD para esses planos após cinco anos.

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