24 de março de 2022

De quem é a responsabilidade de pagar o IPTU de imóvel alugado

O que é o IPTU e o que diz a legislação sobre quem paga? O Imposto sobre a Propriedade Predial e Territorial Urbana é um imposto cobrado de quem tem um imóvel urbano, como o próprio nome já sugere. Desse modo, resumindo, o artigo 34 do Código Tributário Nacional indica que o contribuinte de qualquer imposto é o indivíduo que pratica o chamado fato gerador, que corresponde à propriedade, ao domínio e a posse. Ou seja: o dono e locador do imóvel […]

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