THE INCIDENCE OF TRANSMISSION TAX "CAUSA MORTIS" AND DONATION

Abstract

The present work aims to analyze the Brazilian legislation and jurisprudence regarding the incidence of this tax in cases of transmission of assets by inheritance or donation. Initially, a literature review was carried out on the theoretical and legal aspects of the tax, addressing its origin, concept and purpose. Then, an analysis was made of the legal provisions that regulate the matter, as well as the decisions of the superior courts on the subject. Based on the studies carried out, it was found that the tax on transfer causa mortis and donation is due whenever there is a transfer of immovable, movable or non-moving property, by act inter vivo or mortis causa. However, its incidence may vary according to the nature and value of the assets transferred, as well as the relationship between the donor or deceased and the beneficiary. Finally, some considerations were presented on the importance of collecting this tax for the maintenance of State activities and the need for a careful analysis of legislation and jurisprudence for the correct application of the norm.