São 5 fatos sobre o Imposto de Transmissão Causa Mortis e Doação (ITCMD):
☑️ É um imposto de competência dos Estados e do Distrito Federal
☑️ Incide sobre a transmissão gratuita de bens e direitos em razão do falecimento ou da doação
☑️ Quem deve efetuar o pagamento do imposto é o herdeiro, donatário ou legatário
☑️ Em caso de “causa mortis”, o prazo para o pagamento é de 180 dias após a abertura da sucessão
☑️ Estados e Distrito Federal são livres para dispor sobre a isenção do imposto
Sabia disso?
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