A regularização de imóveis sob a ótica da tributação municipal de Capão da Canoa : limites e possibilidades.

Abstract

This paper discusses the importance of regularizing real estate property with regard to its ownership in the Real Estate Registry Office (CRI) in the Municipality of Capão da Canoa, the legal and tax consequences of the lack of regularization of property, specifically with regard to the collection of property tax (IPTU) and the Municipal Garbage Collection Tax (TCL). Regularization, as a rule, is carried out with the annotation of the document that was used to mediate the transfer of ownership of the property, at which point the ownership is transmitted to the purchaser. There are several ways of acquiring real estate, the most common being through usucaption, purchase and sale, purchase and sale promise, barter etc. The importance of regularizing the property with the CRI of Capão da Canoa stems from the use of the ownership that appears on the property's registration plate for inclusion in the municipal registry of the person responsible for the property, from whom the taxes that originate from it are collected. This collection is done administratively, by issuing a payment slip and sending it to the address that appears in the municipal registry, and the sending of the slip is enough to constitute the launching of the debt, and if it is not paid, it will be registered as an active debt, which will be collected through a tax foreclosure action. This collection will take place by means of a summons to pay, and if this does not occur, by means of expropriation of assets, etc. That is, even if the owner of the property does not have the possession of the property, for whatever reason, he or she will be subject to the measures provided for in the tax foreclosure, and may even have his or her CPF included in the registry of defaulters, if no assets to satisfy the tax credit are found. The objective is to analyze the legal and tax consequences that arise from irregular properties, such as the discussion of ownership, possession and expropriation of assets, considering that tax foreclosure actions in the City of Capão da Canoa have become more effective. The method used for this work is deductive, which will start from the study of the origin of possession and ownership of urban real estate, and the importance of its regularization, as already explained, as well as its forms of acquisition. Subsequently, it will identify the ways in which the tax authorities seek the satisfaction of their credits relative to taxes whose taxable event is the property, and finally, it will verify the legal and tax consequences due to the lack of land regularization. The conclusion of this work is that there is a real importance of regularizing the property of real estate, because if the transfer of the property is not made perfect, "unfair" charges and consequences may result for individuals or legal entities, who are only listed as owners in the respective registrations, but who do not have the right to enjoy the property, either because it has been invaded, or because it has been subject to business deals that have not been made perfect.