Perspectivas jurídicas 2021: Reforma tributária, redução de benefícios fiscais e aumento do imposto sobre heranças e doações

Prosseguindo com a análise do que poderá ocorrer em 2021, chegamos aos temas tributários. Tem-se a eterna tramitação da Reforma Tributária, que ainda depende de muita vontade política e da definição sobre como operacionalizar a transição do sistema atual para o novo. A eleição da presidência da Câmara deverá levar a um movimento importante da Reforma, dado que o Relator de um dos projetos é o candidato a Presidente (Baleia Rossi – MDB-SP), mas tudo ainda é muito incerto neste assunto.

Além disso, diversos governos estaduais vêm reduzindo ou extinguindo diversos regimes tributários especiais, que garantiam a redução no pagamento de impostos a determinados tipos de atividades empresariais. Exemplo disso foi a recente investida, por parte do Estado de São Paulo, extinguindo reduções fiscais de ICMS na área de saúde, questão ainda em litígio, mas que, certamente, impacta na composição dos preços e seu aumento, na maioria das vezes. É importante destacar que as concessões criam um sistema tributário injusto, mas a sua simples extinção também não é a solução dos problemas.

Por fim, um tema importante é o imposto estadual incidente sobre heranças e doações, chamado de ITCMD em São Paulo e ITD no Rio de Janeiro e em outros Estados. Já há um movimento generalizado pelo aumento do tributo e, em especial no Estado de São Paulo, há um recente projeto de lei que visa dobrar o valor do imposto pago hoje (de 4% para 8%). É importante o planejamento sucessório neste ano de 2021, dado que a carga tributária aumentará fortemente e isso vai certamente prejudicar pessoas e até empresas.

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