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.category-list-item{margin-right:calc(29px\/2);margin-left:calc(29px\/2);}.elementor-640 .elementor-element.elementor-element-d056d31 .jeg-elementor-kit.jkit-categorylist.layout-vertical .category-list-item:not(:last-child){padding-bottom:calc(29px\/2);}.elementor-640 .elementor-element.elementor-element-d056d31 .jeg-elementor-kit.jkit-categorylist .category-list-item .jkit-categorylist-content{color:#000000;}.elementor-640 .elementor-element.elementor-element-d056d31 .jeg-elementor-kit.jkit-categorylist .category-list-item .icon-list i, .elementor-640 .elementor-element.elementor-element-d056d31 .jeg-elementor-kit.jkit-categorylist .category-list-item .icon-list svg{margin-right:12px;}@media(min-width:768px){.elementor-640 .elementor-element.elementor-element-71655fb{--content-width:1280px;}.elementor-640 .elementor-element.elementor-element-59c05f2{--width:50%;}.elementor-640 .elementor-element.elementor-element-60f269a{--width:50%;}.elementor-640 .elementor-element.elementor-element-1186d63{--width:50%;}.elementor-640 .elementor-element.elementor-element-c67a07e{--width:50%;}.elementor-640 .elementor-element.elementor-element-1925bc1{--width:70%;}.elementor-640 .elementor-element.elementor-element-1867803{--width:30%;}}@media(max-width:1024px){.elementor-640 .elementor-element.elementor-element-4d2d716d > .elementor-element-populated{margin:145px 0px 0px 0px;--e-column-margin-right:0px;--e-column-margin-left:0px;}.elementor-640 .elementor-element.elementor-element-41c2814 .jeg-elementor-kit.jkit-postblock .jkit-posts{grid-template-columns:repeat(1, minmax(0, 1fr));}.elementor-640 .elementor-element.elementor-element-35dc783 .jeg-elementor-kit.jkit-postblock .jkit-posts{grid-template-columns:repeat(1, minmax(0, 1fr));}}@media(max-width:767px){.elementor-640 .elementor-element.elementor-element-774ab3d2 > .elementor-container{min-height:450px;}.elementor-640 .elementor-element.elementor-element-774ab3d2{margin-top:0px;margin-bottom:100px;}.elementor-640 .elementor-element.elementor-element-4d2d716d > .elementor-element-populated{margin:200px 0px 0px 0px;--e-column-margin-right:0px;--e-column-margin-left:0px;}.elementor-640 .elementor-element.elementor-element-c6b1e95 .elementor-posts-container .elementor-post__thumbnail{padding-bottom:calc( 0.5 * 100% );}.elementor-640 .elementor-element.elementor-element-c6b1e95:after{content:\"0.5\";}}@media (max-width: 1024px) {.elementor-element.elementor-element-41c2814 .jeg-elementor-kit.jkit-postblock.postblock-type-4 .jkit-post { display: block; } }@media (max-width: 1024px) {.elementor-element.elementor-element-41c2814 .jeg-elementor-kit.jkit-postblock.postblock-type-4 .jkit-thumb { -webkit-box-ordinal-group: 1; -ms-flex-order: 0; order: 0; -webkit-box-flex: 1; -ms-flex: 1 0 auto; flex: 1 0 auto; max-width: 100%; } }\n\/* Start custom CSS for jkit_post_block, class: .elementor-element-41c2814 *\/.text {\n    text-align: justify;\n\n}\/* End custom CSS *\/\n\/* Start custom CSS for posts, class: .elementor-element-c6b1e95 *\/.text {\n    text-align: justify;\n\n}\/* End custom CSS *\/\n@media (max-width: 1024px) {.elementor-element.elementor-element-35dc783 .jeg-elementor-kit.jkit-postblock.postblock-type-1 .jkit-post { display: block; -webkit-box-align: stretch; -ms-flex-align: stretch; align-items: stretch; } }@media (max-width: 1024px) {.elementor-element.elementor-element-35dc783 .jeg-elementor-kit.jkit-postblock.postblock-type-1 .jkit-thumb { -webkit-box-flex: 1; -ms-flex: 1 0 auto; flex: 1 0 auto; max-width: 100%; } }<\/style>\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"640\" class=\"elementor elementor-640\" data-elementor-post-type=\"page\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-774ab3d2 elementor-section-height-min-height elementor-section-content-middle elementor-section-boxed elementor-section-height-default elementor-section-items-middle\" data-id=\"774ab3d2\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t\t<div class=\"elementor-background-overlay\"><\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-4d2d716d\" data-id=\"4d2d716d\" data-element_type=\"column\" data-e-type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-3881af44 elementor-widget elementor-widget-heading\" data-id=\"3881af44\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Nossos Artigos<\/h2>\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t<div class=\"elementor-element elementor-element-71655fb e-flex e-con-boxed e-con e-parent\" data-id=\"71655fb\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-41c2814 text elementor-widget elementor-widget-jkit_post_block\" data-id=\"41c2814\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"jkit_post_block.default\">\n\t\t\t\t\t<div  class=\"jeg-elementor-kit jkit-postblock postblock-type-4 jkit-pagination-disable post-element jeg_module___69e32d33bc3b8\"  data-id=\"jeg_module___69e32d33bc3b8\" data-settings=\"{&quot;post_type&quot;:&quot;post&quot;,&quot;number_post&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:1,&quot;sizes&quot;:[]},&quot;post_offset&quot;:0,&quot;unique_content&quot;:&quot;disable&quot;,&quot;include_post&quot;:&quot;&quot;,&quot;exclude_post&quot;:&quot;&quot;,&quot;include_category&quot;:&quot;&quot;,&quot;exclude_category&quot;:&quot;&quot;,&quot;include_author&quot;:&quot;&quot;,&quot;include_tag&quot;:&quot;&quot;,&quot;exclude_tag&quot;:&quot;&quot;,&quot;sort_by&quot;:&quot;latest&quot;,&quot;pagination_mode&quot;:&quot;disable&quot;,&quot;pagination_loadmore_text&quot;:&quot;Load More&quot;,&quot;pagination_loading_text&quot;:&quot;Loading...&quot;,&quot;pagination_number_post&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:3,&quot;sizes&quot;:[]},&quot;pagination_scroll_limit&quot;:0,&quot;pagination_icon&quot;:{&quot;value&quot;:&quot;&quot;,&quot;library&quot;:&quot;&quot;},&quot;pagination_icon_position&quot;:&quot;before&quot;,&quot;st_category_position&quot;:&quot;center&quot;,&quot;sg_content_postblock_type&quot;:&quot;type-4&quot;,&quot;sg_content_element_order&quot;:&quot;title,meta,excerpt,read&quot;,&quot;sg_content_breakpoint&quot;:&quot;tablet&quot;,&quot;sg_content_title_html_tag&quot;:&quot;h3&quot;,&quot;sg_content_category_enable&quot;:&quot;yes&quot;,&quot;sg_content_excerpt_enable&quot;:&quot;yes&quot;,&quot;sg_content_excerpt_length&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:50,&quot;sizes&quot;:[]},&quot;sg_content_excerpt_more&quot;:&quot;...&quot;,&quot;sg_content_readmore_enable&quot;:&quot;yes&quot;,&quot;sg_content_readmore_icon&quot;:{&quot;value&quot;:&quot;fas fa-arrow-right&quot;,&quot;library&quot;:&quot;fa-solid&quot;},&quot;sg_content_readmore_icon_position&quot;:&quot;after&quot;,&quot;sg_content_readmore_text&quot;:&quot;Ler Mais&quot;,&quot;sg_content_comment_enable&quot;:&quot;yes&quot;,&quot;sg_content_comment_icon&quot;:{&quot;value&quot;:&quot;fas fa-comment&quot;,&quot;library&quot;:&quot;fa-solid&quot;},&quot;sg_content_comment_icon_position&quot;:&quot;before&quot;,&quot;sg_content_meta_enable&quot;:&quot;yes&quot;,&quot;sg_content_meta_author_enable&quot;:&quot;&quot;,&quot;sg_content_meta_author_by_text&quot;:&quot;by&quot;,&quot;sg_content_meta_author_icon&quot;:{&quot;value&quot;:&quot;fas fa-user&quot;,&quot;library&quot;:&quot;fa-solid&quot;},&quot;sg_content_meta_author_icon_position&quot;:&quot;before&quot;,&quot;sg_content_meta_date_enable&quot;:&quot;yes&quot;,&quot;sg_content_meta_date_type&quot;:&quot;published&quot;,&quot;sg_content_meta_date_format&quot;:&quot;default&quot;,&quot;sg_content_meta_date_format_custom&quot;:&quot;j \\\\d\\\\e F, Y&quot;,&quot;sg_content_meta_date_icon&quot;:{&quot;value&quot;:&quot;fas fa-clock&quot;,&quot;library&quot;:&quot;fa-solid&quot;},&quot;sg_content_meta_date_icon_position&quot;:&quot;before&quot;,&quot;sg_content_image_size_imagesize_size&quot;:&quot;full&quot;,&quot;paged&quot;:1,&quot;class&quot;:&quot;jkit_post_block&quot;}\"><div class=\"jkit-block-container\"><div class=\"jkit-posts jkit-ajax-flag\">\n            <article class=\"jkit-post post-1189 post type-post status-publish format-standard has-post-thumbnail hentry category-holding category-holding-patrimonial category-planejamento-patrimonial tag-governanca-familiar tag-holding-patrimonial tag-itcmd tag-lc-227-2026 tag-planejamento-patrimonial tag-planejamento-sucessorio tag-plp-108-2024 tag-protecao-patrimonial tag-sucessao-patrimonial\">\n                    <div class=\"jkit-thumb\"><a aria-label=\"LC 227\/2026 e holdings patrimoniais: o que realmente mudou e como se preparar\" href=\"https:\/\/planejarpatrimonio.com.br\/?p=1189\"><div class=\"thumbnail-container \">\n            <img loading=\"lazy\" decoding=\"async\" width=\"2240\" height=\"1260\" src=\"https:\/\/planejarpatrimonio.com.br\/wp-content\/uploads\/2026\/02\/Blog-Grupo-Ciatos.png\" class=\"attachment-full size-full wp-post-image\" alt=\"\" loading=\"lazy\" srcset=\"https:\/\/planejarpatrimonio.com.br\/wp-content\/uploads\/2026\/02\/Blog-Grupo-Ciatos.png 2240w, https:\/\/planejarpatrimonio.com.br\/wp-content\/uploads\/2026\/02\/Blog-Grupo-Ciatos-300x169.png 300w, https:\/\/planejarpatrimonio.com.br\/wp-content\/uploads\/2026\/02\/Blog-Grupo-Ciatos-1024x576.png 1024w, https:\/\/planejarpatrimonio.com.br\/wp-content\/uploads\/2026\/02\/Blog-Grupo-Ciatos-768x432.png 768w, https:\/\/planejarpatrimonio.com.br\/wp-content\/uploads\/2026\/02\/Blog-Grupo-Ciatos-1536x864.png 1536w, https:\/\/planejarpatrimonio.com.br\/wp-content\/uploads\/2026\/02\/Blog-Grupo-Ciatos-2048x1152.png 2048w\" sizes=\"auto, (max-width: 2240px) 100vw, 2240px\" \/>\n        <\/div><\/a><\/div>\n                    <div class=\"jkit-postblock-content\"><div class=\"jkit-post-category \"><span><a href=\"https:\/\/planejarpatrimonio.com.br\/?cat=7\" class=\"category-holding\">Holding<\/a><\/span><\/div><h3 class=\"jkit-post-title\">\n\t\t\t\t\t\t\t<a href=\"https:\/\/planejarpatrimonio.com.br\/?p=1189\">LC 227\/2026 e holdings patrimoniais: o que realmente mudou e como se preparar<\/a>\n\t\t\t\t\t\t<\/h3><div class=\"jkit-post-meta\"><div class=\"jkit-meta-date icon-position-before\"><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-clock\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M256,8C119,8,8,119,8,256S119,504,256,504,504,393,504,256,393,8,256,8Zm92.49,313h0l-20,25a16,16,0,0,1-22.49,2.5h0l-67-49.72a40,40,0,0,1-15-31.23V112a16,16,0,0,1,16-16h32a16,16,0,0,1,16,16V256l58,42.5A16,16,0,0,1,348.49,321Z\"><\/path><\/svg>fevereiro 8, 2026<\/div><\/div><div class=\"jkit-post-excerpt\"><p>A aprova\u00e7\u00e3o do PLP 108\/2024, convertido na Lei Complementar 227\/2026, gerou um movimento imediato de d\u00favidas no mercado patrimonial. Muitas pessoas passaram a repetir que a nova lei teria acabado com as holdings patrimoniais. Essa leitura \u00e9 incorreta. A nova legisla\u00e7\u00e3o n\u00e3o elimina o uso de holdings, mas altera de...<\/p><\/div><div class=\"jkit-post-meta-bottom\">\n\t\t\t\t\t\t\t<div class=\"jkit-meta-readmore icon-position-after\">\n                <a title=\"LC 227\/2026 e holdings patrimoniais: o que realmente mudou e como se preparar\" href=\"https:\/\/planejarpatrimonio.com.br\/?p=1189\" class=\"jkit-readmore\">Ler Mais<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-arrow-right\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M190.5 66.9l22.2-22.2c9.4-9.4 24.6-9.4 33.9 0L441 239c9.4 9.4 9.4 24.6 0 33.9L246.6 467.3c-9.4 9.4-24.6 9.4-33.9 0l-22.2-22.2c-9.5-9.5-9.3-25 .4-34.3L311.4 296H24c-13.3 0-24-10.7-24-24v-32c0-13.3 10.7-24 24-24h287.4L190.9 101.2c-9.8-9.3-10-24.8-.4-34.3z\"><\/path><\/svg><\/a>\n            <\/div><div class=\"jkit-meta-comment icon-position-before\">\n                <a href=\"https:\/\/planejarpatrimonio.com.br\/?p=1189#respond\" >\n                    <svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-comment\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M256 32C114.6 32 0 125.1 0 240c0 49.6 21.4 95 57 130.7C44.5 421.1 2.7 466 2.2 466.5c-2.2 2.3-2.8 5.7-1.5 8.7S4.8 480 8 480c66.3 0 116-31.8 140.6-51.4 32.7 12.3 69 19.4 107.4 19.4 141.4 0 256-93.1 256-208S397.4 32 256 32z\"><\/path><\/svg><span>0<\/span>\n                <\/a>\n            <\/div>\n\t\t\t\t\t\t<\/div><\/div>\n                <\/article>\n        <\/div><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-6a8a971 e-flex e-con-boxed e-con e-parent\" data-id=\"6a8a971\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;gradient&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-59c05f2 e-con-full e-flex e-con e-child\" data-id=\"59c05f2\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-9a52715 elementor-widget elementor-widget-heading\" data-id=\"9a52715\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">\ud83d\udca1 N\u00e3o perca os melhores conte\u00fados tribut\u00e1rios!\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-360d95e elementor-widget elementor-widget-heading\" data-id=\"360d95e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Fique Por Dentro das Novidades!\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-60f269a e-con-full e-flex e-con e-child\" data-id=\"60f269a\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-7b97cde elementor-widget elementor-widget-image\" data-id=\"7b97cde\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" src=\"https:\/\/planejarpatrimonio.com.br\/wp-content\/plugins\/elementor\/assets\/images\/placeholder.png\" title=\"\" alt=\"\" loading=\"lazy\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-a0bcff8 e-flex e-con-boxed e-con e-parent\" data-id=\"a0bcff8\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-c6b1e95 elementor-posts--align-left text elementor-grid-3 elementor-grid-tablet-2 elementor-grid-mobile-1 elementor-posts--thumbnail-top elementor-card-shadow-yes elementor-posts__hover-gradient elementor-widget elementor-widget-posts\" data-id=\"c6b1e95\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;cards_columns&quot;:&quot;3&quot;,&quot;cards_columns_tablet&quot;:&quot;2&quot;,&quot;cards_columns_mobile&quot;:&quot;1&quot;,&quot;cards_row_gap&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:35,&quot;sizes&quot;:[]},&quot;cards_row_gap_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;cards_row_gap_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]}}\" data-widget_type=\"posts.cards\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-posts-container elementor-posts elementor-posts--skin-cards elementor-grid\" role=\"list\">\n\t\t\t\t<article class=\"elementor-post elementor-grid-item post-1189 post type-post status-publish format-standard has-post-thumbnail hentry category-holding category-holding-patrimonial category-planejamento-patrimonial tag-governanca-familiar tag-holding-patrimonial tag-itcmd tag-lc-227-2026 tag-planejamento-patrimonial tag-planejamento-sucessorio tag-plp-108-2024 tag-protecao-patrimonial tag-sucessao-patrimonial\" role=\"listitem\">\n\t\t\t<div class=\"elementor-post__card\">\n\t\t\t\t<a class=\"elementor-post__thumbnail__link\" href=\"https:\/\/planejarpatrimonio.com.br\/?p=1189\" tabindex=\"-1\" ><div class=\"elementor-post__thumbnail\"><img fetchpriority=\"high\" decoding=\"async\" width=\"2240\" height=\"1260\" src=\"https:\/\/planejarpatrimonio.com.br\/wp-content\/uploads\/2026\/02\/Blog-Grupo-Ciatos.png\" class=\"attachment-full size-full wp-image-1190\" alt=\"\" srcset=\"https:\/\/planejarpatrimonio.com.br\/wp-content\/uploads\/2026\/02\/Blog-Grupo-Ciatos.png 2240w, https:\/\/planejarpatrimonio.com.br\/wp-content\/uploads\/2026\/02\/Blog-Grupo-Ciatos-300x169.png 300w, https:\/\/planejarpatrimonio.com.br\/wp-content\/uploads\/2026\/02\/Blog-Grupo-Ciatos-1024x576.png 1024w, https:\/\/planejarpatrimonio.com.br\/wp-content\/uploads\/2026\/02\/Blog-Grupo-Ciatos-768x432.png 768w, https:\/\/planejarpatrimonio.com.br\/wp-content\/uploads\/2026\/02\/Blog-Grupo-Ciatos-1536x864.png 1536w, https:\/\/planejarpatrimonio.com.br\/wp-content\/uploads\/2026\/02\/Blog-Grupo-Ciatos-2048x1152.png 2048w\" sizes=\"(max-width: 2240px) 100vw, 2240px\" \/><\/div><\/a>\n\t\t\t\t<div class=\"elementor-post__text\">\n\t\t\t\t<h3 class=\"elementor-post__title\">\n\t\t\t<a href=\"https:\/\/planejarpatrimonio.com.br\/?p=1189\" >\n\t\t\t\tLC 227\/2026 e holdings patrimoniais: o que realmente mudou e como se preparar\t\t\t<\/a>\n\t\t<\/h3>\n\t\t\t\t<div class=\"elementor-post__excerpt\">\n\t\t\t<p>A aprova\u00e7\u00e3o do PLP 108\/2024, convertido na Lei Complementar 227\/2026, gerou um movimento imediato de d\u00favidas no mercado patrimonial. Muitas pessoas passaram a repetir que a nova lei teria acabado<\/p>\n\t\t<\/div>\n\t\t\n\t\t<a class=\"elementor-post__read-more\" href=\"https:\/\/planejarpatrimonio.com.br\/?p=1189\" aria-label=\"Read more about LC 227\/2026 e holdings patrimoniais: o que realmente mudou e como se preparar\" tabindex=\"-1\" >\n\t\t\tLer Mais \u00bb\t\t<\/a>\n\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-post__meta-data\">\n\t\t\t\t\t<span class=\"elementor-post-date\">\n\t\t\tfevereiro 8, 2026\t\t<\/span>\n\t\t\t\t<span class=\"elementor-post-avatar\">\n\t\t\tNenhum coment\u00e1rio\t\t<\/span>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/article>\n\t\t\t\t<article class=\"elementor-post elementor-grid-item post-1174 post type-post status-publish format-standard has-post-thumbnail hentry category-holding category-holding-patrimonial category-planejamento-patrimonial category-tributacao tag-contrato-social tag-distribuicao-desproporcional-de-lucros tag-doacao-disfarcada tag-empresas-familiares tag-fisco-estadual tag-holding-familiar tag-itcmd tag-planejamento-sucessorio tag-sucessao-empresarial tag-tributacao-lucros\" role=\"listitem\">\n\t\t\t<div class=\"elementor-post__card\">\n\t\t\t\t<a class=\"elementor-post__thumbnail__link\" href=\"https:\/\/planejarpatrimonio.com.br\/?p=1174\" tabindex=\"-1\" ><div class=\"elementor-post__thumbnail\"><img decoding=\"async\" width=\"1536\" height=\"1024\" src=\"https:\/\/planejarpatrimonio.com.br\/wp-content\/uploads\/2025\/09\/Distribuicao-de-Lucros-ITCD.png\" class=\"attachment-full size-full wp-image-1175\" alt=\"\" srcset=\"https:\/\/planejarpatrimonio.com.br\/wp-content\/uploads\/2025\/09\/Distribuicao-de-Lucros-ITCD.png 1536w, https:\/\/planejarpatrimonio.com.br\/wp-content\/uploads\/2025\/09\/Distribuicao-de-Lucros-ITCD-300x200.png 300w\" sizes=\"(max-width: 1536px) 100vw, 1536px\" \/><\/div><\/a>\n\t\t\t\t<div class=\"elementor-post__text\">\n\t\t\t\t<h3 class=\"elementor-post__title\">\n\t\t\t<a href=\"https:\/\/planejarpatrimonio.com.br\/?p=1174\" >\n\t\t\t\tDistribui\u00e7\u00e3o Desproporcional de Lucros e ITCMD: o que voc\u00ea precisa saber\t\t\t<\/a>\n\t\t<\/h3>\n\t\t\t\t<div class=\"elementor-post__excerpt\">\n\t\t\t<p>A distribui\u00e7\u00e3o desproporcional de lucros \u00e9 permitida pelo C\u00f3digo Civil, mas pode gerar riscos tribut\u00e1rios quando n\u00e3o h\u00e1 justificativa clara. Em casos sem respaldo negocial, o Fisco pode entender a pr\u00e1tica como doa\u00e7\u00e3o disfar\u00e7ada, sujeita \u00e0 cobran\u00e7a de ITCMD.<\/p>\n<p>Decis\u00f5es do TJSP refor\u00e7am esse risco, especialmente em empresas familiares. Por outro lado, quando h\u00e1 previs\u00e3o no contrato social e documenta\u00e7\u00e3o que comprove a contribui\u00e7\u00e3o diferenciada de determinado s\u00f3cio, a pr\u00e1tica \u00e9 leg\u00edtima e pode ser usada como ferramenta de planejamento patrimonial e sucess\u00f3rio.<\/p>\n<p>A chave \u00e9 planejar, justificar e documentar para transformar essa estrat\u00e9gia em oportunidade, evitando autua\u00e7\u00f5es e garantindo seguran\u00e7a jur\u00eddica.<\/p>\n\t\t<\/div>\n\t\t\n\t\t<a class=\"elementor-post__read-more\" href=\"https:\/\/planejarpatrimonio.com.br\/?p=1174\" aria-label=\"Read more about Distribui\u00e7\u00e3o Desproporcional de Lucros e ITCMD: o que voc\u00ea precisa saber\" tabindex=\"-1\" >\n\t\t\tLer Mais \u00bb\t\t<\/a>\n\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-post__meta-data\">\n\t\t\t\t\t<span class=\"elementor-post-date\">\n\t\t\tsetembro 22, 2025\t\t<\/span>\n\t\t\t\t<span class=\"elementor-post-avatar\">\n\t\t\tNenhum coment\u00e1rio\t\t<\/span>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/article>\n\t\t\t\t<article class=\"elementor-post elementor-grid-item post-1164 post type-post status-publish format-standard has-post-thumbnail hentry category-holding category-holding-patrimonial category-planejamento-patrimonial category-tributacao tag-autuacao-fiscal tag-cbs tag-cessao-gratuita-de-imoveis tag-holding-familiar tag-ibs tag-integralizacao-de-imoveis tag-irpf-sobre-imovel tag-lc-214-2023 tag-planejamento-sucessorio tag-reforma-tributaria tag-tributacao-de-holdings\" role=\"listitem\">\n\t\t\t<div class=\"elementor-post__card\">\n\t\t\t\t<a class=\"elementor-post__thumbnail__link\" href=\"https:\/\/planejarpatrimonio.com.br\/?p=1164\" tabindex=\"-1\" ><div class=\"elementor-post__thumbnail\"><img decoding=\"async\" width=\"1024\" height=\"1024\" src=\"https:\/\/planejarpatrimonio.com.br\/wp-content\/uploads\/2025\/09\/Holding.png\" class=\"attachment-full size-full wp-image-1165\" alt=\"\" srcset=\"https:\/\/planejarpatrimonio.com.br\/wp-content\/uploads\/2025\/09\/Holding.png 1024w, https:\/\/planejarpatrimonio.com.br\/wp-content\/uploads\/2025\/09\/Holding-300x300.png 300w, https:\/\/planejarpatrimonio.com.br\/wp-content\/uploads\/2025\/09\/Holding-150x150.png 150w, https:\/\/planejarpatrimonio.com.br\/wp-content\/uploads\/2025\/09\/Holding-768x768.png 768w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/div><\/a>\n\t\t\t\t<div class=\"elementor-post__text\">\n\t\t\t\t<h3 class=\"elementor-post__title\">\n\t\t\t<a href=\"https:\/\/planejarpatrimonio.com.br\/?p=1164\" >\n\t\t\t\tHolding familiar e a tributa\u00e7\u00e3o sobre cess\u00e3o gratuita de im\u00f3veis: o que mudou?\t\t\t<\/a>\n\t\t<\/h3>\n\t\t\t\t<div class=\"elementor-post__excerpt\">\n\t\t\t<p>A integraliza\u00e7\u00e3o de im\u00f3veis em holdings familiares pode gerar riscos fiscais inesperados. Com a LC 214\/2023, al\u00e9m do IRPF sobre cess\u00e3o gratuita, passam a incidir IBS e CBS sobre opera\u00e7\u00f5es sem receita ou abaixo do valor de mercado. A aus\u00eancia de contratos e formaliza\u00e7\u00f5es aumenta o risco de autua\u00e7\u00f5es tanto na pessoa jur\u00eddica quanto na f\u00edsica. Revisar estruturas e planejar corretamente tornou-se essencial para evitar \u00f4nus tribut\u00e1rios cumulativos.<\/p>\n\t\t<\/div>\n\t\t\n\t\t<a class=\"elementor-post__read-more\" href=\"https:\/\/planejarpatrimonio.com.br\/?p=1164\" aria-label=\"Read more about Holding familiar e a tributa\u00e7\u00e3o sobre cess\u00e3o gratuita de im\u00f3veis: o que mudou?\" tabindex=\"-1\" >\n\t\t\tLer Mais \u00bb\t\t<\/a>\n\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-post__meta-data\">\n\t\t\t\t\t<span class=\"elementor-post-date\">\n\t\t\tsetembro 4, 2025\t\t<\/span>\n\t\t\t\t<span class=\"elementor-post-avatar\">\n\t\t\tNenhum coment\u00e1rio\t\t<\/span>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/article>\n\t\t\t\t<article class=\"elementor-post elementor-grid-item post-1160 post type-post status-publish format-standard has-post-thumbnail hentry category-holding category-holding-patrimonial category-planejamento-patrimonial category-tributacao tag-distribuicao-desproporcional-de-dividendos tag-dividendos-desproporcionais tag-doacao-disfarcada tag-holding-familiar tag-imposto-sobre-heranca-e-doacao tag-itcmd tag-itcmd-dividendos tag-itcmd-lucros tag-planejamento-sucessorio tag-planejamento-tributario tag-plp-108-24 tag-proposito-negocial tag-tj-sc-dividendos tag-tj-sp-dividendos tag-tributacao-dividendos tag-tributacao-societaria\" role=\"listitem\">\n\t\t\t<div class=\"elementor-post__card\">\n\t\t\t\t<a class=\"elementor-post__thumbnail__link\" href=\"https:\/\/planejarpatrimonio.com.br\/?p=1160\" tabindex=\"-1\" ><div class=\"elementor-post__thumbnail\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"1536\" src=\"https:\/\/planejarpatrimonio.com.br\/wp-content\/uploads\/2025\/09\/Holding-ITCD-Dividendos.png\" class=\"attachment-full size-full wp-image-1161\" alt=\"\" srcset=\"https:\/\/planejarpatrimonio.com.br\/wp-content\/uploads\/2025\/09\/Holding-ITCD-Dividendos.png 1024w, https:\/\/planejarpatrimonio.com.br\/wp-content\/uploads\/2025\/09\/Holding-ITCD-Dividendos-200x300.png 200w, https:\/\/planejarpatrimonio.com.br\/wp-content\/uploads\/2025\/09\/Holding-ITCD-Dividendos-683x1024.png 683w, https:\/\/planejarpatrimonio.com.br\/wp-content\/uploads\/2025\/09\/Holding-ITCD-Dividendos-768x1152.png 768w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/div><\/a>\n\t\t\t\t<div class=\"elementor-post__text\">\n\t\t\t\t<h3 class=\"elementor-post__title\">\n\t\t\t<a href=\"https:\/\/planejarpatrimonio.com.br\/?p=1160\" >\n\t\t\t\tH\u00e1 incid\u00eancia de ITCMD sobre distribui\u00e7\u00e3o desproporcional de dividendos?\t\t\t<\/a>\n\t\t<\/h3>\n\t\t\t\t<div class=\"elementor-post__excerpt\">\n\t\t\t<p>O artigo analisa se h\u00e1 incid\u00eancia de ITCMD sobre distribui\u00e7\u00f5es desproporcionais de dividendos, abordando a legisla\u00e7\u00e3o, o PLP n\u00ba 108\/24, decis\u00f5es recentes do TJ-SP e TJ-SC e os riscos para empres\u00e1rios e holdings familiares. Mostra a import\u00e2ncia de documentar o prop\u00f3sito negocial para evitar autua\u00e7\u00f5es fiscais.<\/p>\n\t\t<\/div>\n\t\t\n\t\t<a class=\"elementor-post__read-more\" href=\"https:\/\/planejarpatrimonio.com.br\/?p=1160\" aria-label=\"Read more about H\u00e1 incid\u00eancia de ITCMD sobre distribui\u00e7\u00e3o desproporcional de dividendos?\" tabindex=\"-1\" >\n\t\t\tLer Mais \u00bb\t\t<\/a>\n\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-post__meta-data\">\n\t\t\t\t\t<span class=\"elementor-post-date\">\n\t\t\tsetembro 3, 2025\t\t<\/span>\n\t\t\t\t<span class=\"elementor-post-avatar\">\n\t\t\tNenhum coment\u00e1rio\t\t<\/span>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/article>\n\t\t\t\t<article class=\"elementor-post elementor-grid-item post-1154 post type-post status-publish format-standard has-post-thumbnail hentry category-holding category-holding-patrimonial category-planejamento-patrimonial tag-artigo-547 tag-clausula-de-reversao tag-codigo-civil tag-direito-sucessorio tag-doacao-com-clausula tag-doacao-com-seguranca tag-doacao-de-imovel tag-doacao-entre-vivos tag-heranca tag-imovel-volta-para-o-doador tag-morte-do-filho tag-patrimonio-familiar tag-planejamento-patrimonial tag-planejamento-sucessorio tag-protecao-patrimonial tag-reversao-de-bens tag-sucessao-familiar\" role=\"listitem\">\n\t\t\t<div class=\"elementor-post__card\">\n\t\t\t\t<a class=\"elementor-post__thumbnail__link\" href=\"https:\/\/planejarpatrimonio.com.br\/?p=1154\" tabindex=\"-1\" ><div class=\"elementor-post__thumbnail\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"1536\" src=\"https:\/\/planejarpatrimonio.com.br\/wp-content\/uploads\/2025\/08\/Clausula-de-Reversao-Holding.png\" class=\"attachment-full size-full wp-image-1155\" alt=\"\" srcset=\"https:\/\/planejarpatrimonio.com.br\/wp-content\/uploads\/2025\/08\/Clausula-de-Reversao-Holding.png 1024w, https:\/\/planejarpatrimonio.com.br\/wp-content\/uploads\/2025\/08\/Clausula-de-Reversao-Holding-200x300.png 200w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/div><\/a>\n\t\t\t\t<div class=\"elementor-post__text\">\n\t\t\t\t<h3 class=\"elementor-post__title\">\n\t\t\t<a href=\"https:\/\/planejarpatrimonio.com.br\/?p=1154\" >\n\t\t\t\tCl\u00e1usula de revers\u00e3o na doa\u00e7\u00e3o: seu im\u00f3vel volta para voc\u00ea se seu filho falecer?\t\t\t<\/a>\n\t\t<\/h3>\n\t\t\t\t<div class=\"elementor-post__excerpt\">\n\t\t\t<p>A cl\u00e1usula de revers\u00e3o \u00e9 um instrumento jur\u00eddico que permite que um bem doado, como um im\u00f3vel, retorne automaticamente ao patrim\u00f4nio do doador caso o donat\u00e1rio (por exemplo, o filho) fale\u00e7a antes dele. Prevista no artigo 547 do C\u00f3digo Civil, essa cl\u00e1usula \u00e9 uma poderosa ferramenta de prote\u00e7\u00e3o patrimonial e emocional, especialmente no contexto de planejamento sucess\u00f3rio. Ao ser devidamente registrada na escritura de doa\u00e7\u00e3o, ela evita que o bem seja transmitido a terceiros (como noras ou netos), preservando o legado familiar e reduzindo riscos de disputas e invent\u00e1rio.<\/p>\n\t\t<\/div>\n\t\t\n\t\t<a class=\"elementor-post__read-more\" href=\"https:\/\/planejarpatrimonio.com.br\/?p=1154\" aria-label=\"Read more about Cl\u00e1usula de revers\u00e3o na doa\u00e7\u00e3o: seu im\u00f3vel volta para voc\u00ea se seu filho falecer?\" tabindex=\"-1\" >\n\t\t\tLer Mais \u00bb\t\t<\/a>\n\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-post__meta-data\">\n\t\t\t\t\t<span class=\"elementor-post-date\">\n\t\t\tagosto 27, 2025\t\t<\/span>\n\t\t\t\t<span class=\"elementor-post-avatar\">\n\t\t\tNenhum coment\u00e1rio\t\t<\/span>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/article>\n\t\t\t\t<article class=\"elementor-post elementor-grid-item post-665 post type-post status-publish format-standard has-post-thumbnail hentry category-uncategorized\" role=\"listitem\">\n\t\t\t<div class=\"elementor-post__card\">\n\t\t\t\t<a class=\"elementor-post__thumbnail__link\" href=\"https:\/\/planejarpatrimonio.com.br\/?p=665\" tabindex=\"-1\" ><div class=\"elementor-post__thumbnail\"><img loading=\"lazy\" decoding=\"async\" width=\"980\" height=\"551\" src=\"https:\/\/planejarpatrimonio.com.br\/wp-content\/uploads\/2025\/07\/SACADAS-DE-68-980x551-1-1.webp\" class=\"attachment-full size-full wp-image-666\" alt=\"\" srcset=\"https:\/\/planejarpatrimonio.com.br\/wp-content\/uploads\/2025\/07\/SACADAS-DE-68-980x551-1-1.webp 980w, https:\/\/planejarpatrimonio.com.br\/wp-content\/uploads\/2025\/07\/SACADAS-DE-68-980x551-1-1-300x169.webp 300w, https:\/\/planejarpatrimonio.com.br\/wp-content\/uploads\/2025\/07\/SACADAS-DE-68-980x551-1-1-768x432.webp 768w\" sizes=\"(max-width: 980px) 100vw, 980px\" \/><\/div><\/a>\n\t\t\t\t<div class=\"elementor-post__text\">\n\t\t\t\t<h3 class=\"elementor-post__title\">\n\t\t\t<a href=\"https:\/\/planejarpatrimonio.com.br\/?p=665\" >\n\t\t\t\tINCIDE ITBI NA TRANSFER\u00caNCIA DE IM\u00d3VEIS AO CAPITAL SOCIAL DE HOLDING?\t\t\t<\/a>\n\t\t<\/h3>\n\t\t\t\t<div class=\"elementor-post__excerpt\">\n\t\t\t<p>O Imposto sobre Transmiss\u00e3o de Im\u00f3veis por Inter vivos \u2013 ITBI est\u00e1 previsto no inciso II do artigo 156 da Constitui\u00e7\u00e3o CR\/88 e regulamentado nos artigos 35 a 42 do<\/p>\n\t\t<\/div>\n\t\t\n\t\t<a class=\"elementor-post__read-more\" href=\"https:\/\/planejarpatrimonio.com.br\/?p=665\" aria-label=\"Read more about INCIDE ITBI NA TRANSFER\u00caNCIA DE IM\u00d3VEIS AO CAPITAL SOCIAL DE HOLDING?\" tabindex=\"-1\" >\n\t\t\tLer Mais \u00bb\t\t<\/a>\n\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-post__meta-data\">\n\t\t\t\t\t<span class=\"elementor-post-date\">\n\t\t\tjulho 24, 2025\t\t<\/span>\n\t\t\t\t<span class=\"elementor-post-avatar\">\n\t\t\tNenhum coment\u00e1rio\t\t<\/span>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/article>\n\t\t\t\t<\/div>\n\t\t\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-032fff9 e-flex e-con-boxed e-con e-parent\" data-id=\"032fff9\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-1186d63 e-con-full e-flex e-con e-child\" data-id=\"1186d63\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-0c3dd83 elementor-widget elementor-widget-heading\" data-id=\"0c3dd83\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Solicite uma Consultoria 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name=\"form_fields[name]\" id=\"form-field-name\" class=\"elementor-field elementor-size-sm  elementor-field-textual\" placeholder=\"Nome\">\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-email elementor-field-group elementor-column elementor-field-group-email elementor-col-50 elementor-field-required\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<input size=\"1\" type=\"email\" name=\"form_fields[email]\" id=\"form-field-email\" class=\"elementor-field elementor-size-sm  elementor-field-textual\" placeholder=\"Email\" required=\"required\">\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-group elementor-column elementor-field-type-submit elementor-col-100 e-form__buttons\">\n\t\t\t\t\t<button class=\"elementor-button elementor-size-sm\" type=\"submit\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">ENVIAR 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data-settings=\"{&quot;post_type&quot;:&quot;post&quot;,&quot;number_post&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:8,&quot;sizes&quot;:[]},&quot;post_offset&quot;:0,&quot;unique_content&quot;:&quot;disable&quot;,&quot;include_post&quot;:&quot;&quot;,&quot;exclude_post&quot;:&quot;&quot;,&quot;include_category&quot;:&quot;&quot;,&quot;exclude_category&quot;:&quot;&quot;,&quot;include_author&quot;:&quot;&quot;,&quot;include_tag&quot;:&quot;&quot;,&quot;exclude_tag&quot;:&quot;&quot;,&quot;sort_by&quot;:&quot;latest&quot;,&quot;pagination_mode&quot;:&quot;loadmore&quot;,&quot;pagination_loadmore_text&quot;:&quot;Ver Mais 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fa-user&quot;,&quot;library&quot;:&quot;fa-solid&quot;},&quot;sg_content_meta_author_icon_position&quot;:&quot;before&quot;,&quot;sg_content_meta_date_enable&quot;:&quot;yes&quot;,&quot;sg_content_meta_date_type&quot;:&quot;published&quot;,&quot;sg_content_meta_date_format&quot;:&quot;default&quot;,&quot;sg_content_meta_date_format_custom&quot;:&quot;j \\\\d\\\\e F, Y&quot;,&quot;sg_content_meta_date_icon&quot;:{&quot;value&quot;:&quot;fas fa-clock&quot;,&quot;library&quot;:&quot;fa-solid&quot;},&quot;sg_content_meta_date_icon_position&quot;:&quot;before&quot;,&quot;sg_content_image_size_imagesize_size&quot;:&quot;full&quot;,&quot;paged&quot;:1,&quot;class&quot;:&quot;jkit_post_block&quot;}\"><div class=\"jkit-block-container\"><div class=\"jkit-posts jkit-ajax-flag\">\n            <article class=\"jkit-post post-1189 post type-post status-publish format-standard has-post-thumbnail hentry category-holding category-holding-patrimonial category-planejamento-patrimonial tag-governanca-familiar tag-holding-patrimonial tag-itcmd tag-lc-227-2026 tag-planejamento-patrimonial tag-planejamento-sucessorio tag-plp-108-2024 tag-protecao-patrimonial tag-sucessao-patrimonial\">\n                    <div class=\"jkit-thumb\"><a aria-label=\"LC 227\/2026 e holdings patrimoniais: o que realmente mudou e como se preparar\" href=\"https:\/\/planejarpatrimonio.com.br\/?p=1189\"><div class=\"thumbnail-container \">\n            <img loading=\"lazy\" decoding=\"async\" width=\"2240\" height=\"1260\" src=\"https:\/\/planejarpatrimonio.com.br\/wp-content\/uploads\/2026\/02\/Blog-Grupo-Ciatos.png\" class=\"attachment-full size-full wp-post-image\" alt=\"\" loading=\"lazy\" srcset=\"https:\/\/planejarpatrimonio.com.br\/wp-content\/uploads\/2026\/02\/Blog-Grupo-Ciatos.png 2240w, https:\/\/planejarpatrimonio.com.br\/wp-content\/uploads\/2026\/02\/Blog-Grupo-Ciatos-300x169.png 300w, https:\/\/planejarpatrimonio.com.br\/wp-content\/uploads\/2026\/02\/Blog-Grupo-Ciatos-1024x576.png 1024w, https:\/\/planejarpatrimonio.com.br\/wp-content\/uploads\/2026\/02\/Blog-Grupo-Ciatos-768x432.png 768w, https:\/\/planejarpatrimonio.com.br\/wp-content\/uploads\/2026\/02\/Blog-Grupo-Ciatos-1536x864.png 1536w, https:\/\/planejarpatrimonio.com.br\/wp-content\/uploads\/2026\/02\/Blog-Grupo-Ciatos-2048x1152.png 2048w\" sizes=\"auto, (max-width: 2240px) 100vw, 2240px\" \/>\n        <\/div><\/a><\/div>\n                    <div class=\"jkit-postblock-content\"><h3 class=\"jkit-post-title\">\n\t\t\t\t\t\t\t<a href=\"https:\/\/planejarpatrimonio.com.br\/?p=1189\">LC 227\/2026 e holdings patrimoniais: o que realmente mudou e como se preparar<\/a>\n\t\t\t\t\t\t<\/h3><div class=\"jkit-post-meta\"><div class=\"jkit-meta-date icon-position-before\"><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-clock\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M256,8C119,8,8,119,8,256S119,504,256,504,504,393,504,256,393,8,256,8Zm92.49,313h0l-20,25a16,16,0,0,1-22.49,2.5h0l-67-49.72a40,40,0,0,1-15-31.23V112a16,16,0,0,1,16-16h32a16,16,0,0,1,16,16V256l58,42.5A16,16,0,0,1,348.49,321Z\"><\/path><\/svg>fevereiro 8, 2026<\/div><\/div><div class=\"jkit-post-meta-bottom\">\n\t\t\t\t\t\t\t<div class=\"jkit-meta-readmore icon-position-after\">\n                <a title=\"LC 227\/2026 e holdings patrimoniais: o que realmente mudou e como se preparar\" href=\"https:\/\/planejarpatrimonio.com.br\/?p=1189\" class=\"jkit-readmore\">Ler Mais<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-arrow-right\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M190.5 66.9l22.2-22.2c9.4-9.4 24.6-9.4 33.9 0L441 239c9.4 9.4 9.4 24.6 0 33.9L246.6 467.3c-9.4 9.4-24.6 9.4-33.9 0l-22.2-22.2c-9.5-9.5-9.3-25 .4-34.3L311.4 296H24c-13.3 0-24-10.7-24-24v-32c0-13.3 10.7-24 24-24h287.4L190.9 101.2c-9.8-9.3-10-24.8-.4-34.3z\"><\/path><\/svg><\/a>\n            <\/div><div class=\"jkit-meta-comment icon-position-before\">\n                <a href=\"https:\/\/planejarpatrimonio.com.br\/?p=1189#respond\" >\n                    <svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-comment\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M256 32C114.6 32 0 125.1 0 240c0 49.6 21.4 95 57 130.7C44.5 421.1 2.7 466 2.2 466.5c-2.2 2.3-2.8 5.7-1.5 8.7S4.8 480 8 480c66.3 0 116-31.8 140.6-51.4 32.7 12.3 69 19.4 107.4 19.4 141.4 0 256-93.1 256-208S397.4 32 256 32z\"><\/path><\/svg><span>0<\/span>\n                <\/a>\n            <\/div>\n\t\t\t\t\t\t<\/div><\/div>\n                <\/article><article class=\"jkit-post post-1174 post type-post status-publish format-standard has-post-thumbnail hentry category-holding category-holding-patrimonial category-planejamento-patrimonial category-tributacao tag-contrato-social tag-distribuicao-desproporcional-de-lucros tag-doacao-disfarcada tag-empresas-familiares tag-fisco-estadual tag-holding-familiar tag-itcmd tag-planejamento-sucessorio tag-sucessao-empresarial tag-tributacao-lucros\">\n                    <div class=\"jkit-thumb\"><a aria-label=\"Distribui\u00e7\u00e3o Desproporcional de Lucros e ITCMD: o que voc\u00ea precisa saber\" href=\"https:\/\/planejarpatrimonio.com.br\/?p=1174\"><div class=\"thumbnail-container \">\n            <img loading=\"lazy\" decoding=\"async\" width=\"1536\" height=\"1024\" src=\"https:\/\/planejarpatrimonio.com.br\/wp-content\/uploads\/2025\/09\/Distribuicao-de-Lucros-ITCD.png\" class=\"attachment-full size-full wp-post-image\" alt=\"\" loading=\"lazy\" srcset=\"https:\/\/planejarpatrimonio.com.br\/wp-content\/uploads\/2025\/09\/Distribuicao-de-Lucros-ITCD.png 1536w, https:\/\/planejarpatrimonio.com.br\/wp-content\/uploads\/2025\/09\/Distribuicao-de-Lucros-ITCD-300x200.png 300w\" sizes=\"auto, (max-width: 1536px) 100vw, 1536px\" \/>\n        <\/div><\/a><\/div>\n                    <div class=\"jkit-postblock-content\"><h3 class=\"jkit-post-title\">\n\t\t\t\t\t\t\t<a href=\"https:\/\/planejarpatrimonio.com.br\/?p=1174\">Distribui\u00e7\u00e3o Desproporcional de Lucros e ITCMD: o que voc\u00ea precisa saber<\/a>\n\t\t\t\t\t\t<\/h3><div class=\"jkit-post-meta\"><div class=\"jkit-meta-date icon-position-before\"><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-clock\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M256,8C119,8,8,119,8,256S119,504,256,504,504,393,504,256,393,8,256,8Zm92.49,313h0l-20,25a16,16,0,0,1-22.49,2.5h0l-67-49.72a40,40,0,0,1-15-31.23V112a16,16,0,0,1,16-16h32a16,16,0,0,1,16,16V256l58,42.5A16,16,0,0,1,348.49,321Z\"><\/path><\/svg>setembro 22, 2025<\/div><\/div><div class=\"jkit-post-meta-bottom\">\n\t\t\t\t\t\t\t<div class=\"jkit-meta-readmore icon-position-after\">\n                <a title=\"Distribui\u00e7\u00e3o Desproporcional de Lucros e ITCMD: o que voc\u00ea precisa saber\" href=\"https:\/\/planejarpatrimonio.com.br\/?p=1174\" class=\"jkit-readmore\">Ler Mais<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-arrow-right\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M190.5 66.9l22.2-22.2c9.4-9.4 24.6-9.4 33.9 0L441 239c9.4 9.4 9.4 24.6 0 33.9L246.6 467.3c-9.4 9.4-24.6 9.4-33.9 0l-22.2-22.2c-9.5-9.5-9.3-25 .4-34.3L311.4 296H24c-13.3 0-24-10.7-24-24v-32c0-13.3 10.7-24 24-24h287.4L190.9 101.2c-9.8-9.3-10-24.8-.4-34.3z\"><\/path><\/svg><\/a>\n            <\/div><div class=\"jkit-meta-comment icon-position-before\">\n                <a href=\"https:\/\/planejarpatrimonio.com.br\/?p=1174#respond\" >\n                    <svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-comment\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M256 32C114.6 32 0 125.1 0 240c0 49.6 21.4 95 57 130.7C44.5 421.1 2.7 466 2.2 466.5c-2.2 2.3-2.8 5.7-1.5 8.7S4.8 480 8 480c66.3 0 116-31.8 140.6-51.4 32.7 12.3 69 19.4 107.4 19.4 141.4 0 256-93.1 256-208S397.4 32 256 32z\"><\/path><\/svg><span>0<\/span>\n                <\/a>\n            <\/div>\n\t\t\t\t\t\t<\/div><\/div>\n                <\/article><article class=\"jkit-post post-1164 post type-post status-publish format-standard has-post-thumbnail hentry category-holding category-holding-patrimonial category-planejamento-patrimonial category-tributacao tag-autuacao-fiscal tag-cbs tag-cessao-gratuita-de-imoveis tag-holding-familiar tag-ibs tag-integralizacao-de-imoveis tag-irpf-sobre-imovel tag-lc-214-2023 tag-planejamento-sucessorio tag-reforma-tributaria tag-tributacao-de-holdings\">\n                    <div class=\"jkit-thumb\"><a aria-label=\"Holding familiar e a tributa\u00e7\u00e3o sobre cess\u00e3o gratuita de im\u00f3veis: o que mudou?\" href=\"https:\/\/planejarpatrimonio.com.br\/?p=1164\"><div class=\"thumbnail-container \">\n            <img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"1024\" src=\"https:\/\/planejarpatrimonio.com.br\/wp-content\/uploads\/2025\/09\/Holding.png\" class=\"attachment-full size-full wp-post-image\" alt=\"\" loading=\"lazy\" srcset=\"https:\/\/planejarpatrimonio.com.br\/wp-content\/uploads\/2025\/09\/Holding.png 1024w, https:\/\/planejarpatrimonio.com.br\/wp-content\/uploads\/2025\/09\/Holding-300x300.png 300w, https:\/\/planejarpatrimonio.com.br\/wp-content\/uploads\/2025\/09\/Holding-150x150.png 150w, https:\/\/planejarpatrimonio.com.br\/wp-content\/uploads\/2025\/09\/Holding-768x768.png 768w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/>\n        <\/div><\/a><\/div>\n                    <div class=\"jkit-postblock-content\"><h3 class=\"jkit-post-title\">\n\t\t\t\t\t\t\t<a href=\"https:\/\/planejarpatrimonio.com.br\/?p=1164\">Holding familiar e a tributa\u00e7\u00e3o sobre cess\u00e3o gratuita de im\u00f3veis: o que mudou?<\/a>\n\t\t\t\t\t\t<\/h3><div class=\"jkit-post-meta\"><div class=\"jkit-meta-date icon-position-before\"><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-clock\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M256,8C119,8,8,119,8,256S119,504,256,504,504,393,504,256,393,8,256,8Zm92.49,313h0l-20,25a16,16,0,0,1-22.49,2.5h0l-67-49.72a40,40,0,0,1-15-31.23V112a16,16,0,0,1,16-16h32a16,16,0,0,1,16,16V256l58,42.5A16,16,0,0,1,348.49,321Z\"><\/path><\/svg>setembro 4, 2025<\/div><\/div><div class=\"jkit-post-meta-bottom\">\n\t\t\t\t\t\t\t<div class=\"jkit-meta-readmore icon-position-after\">\n                <a title=\"Holding familiar e a tributa\u00e7\u00e3o sobre cess\u00e3o gratuita de im\u00f3veis: o que mudou?\" href=\"https:\/\/planejarpatrimonio.com.br\/?p=1164\" class=\"jkit-readmore\">Ler Mais<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-arrow-right\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M190.5 66.9l22.2-22.2c9.4-9.4 24.6-9.4 33.9 0L441 239c9.4 9.4 9.4 24.6 0 33.9L246.6 467.3c-9.4 9.4-24.6 9.4-33.9 0l-22.2-22.2c-9.5-9.5-9.3-25 .4-34.3L311.4 296H24c-13.3 0-24-10.7-24-24v-32c0-13.3 10.7-24 24-24h287.4L190.9 101.2c-9.8-9.3-10-24.8-.4-34.3z\"><\/path><\/svg><\/a>\n            <\/div><div class=\"jkit-meta-comment icon-position-before\">\n                <a href=\"https:\/\/planejarpatrimonio.com.br\/?p=1164#respond\" >\n                    <svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-comment\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M256 32C114.6 32 0 125.1 0 240c0 49.6 21.4 95 57 130.7C44.5 421.1 2.7 466 2.2 466.5c-2.2 2.3-2.8 5.7-1.5 8.7S4.8 480 8 480c66.3 0 116-31.8 140.6-51.4 32.7 12.3 69 19.4 107.4 19.4 141.4 0 256-93.1 256-208S397.4 32 256 32z\"><\/path><\/svg><span>0<\/span>\n                <\/a>\n            <\/div>\n\t\t\t\t\t\t<\/div><\/div>\n                <\/article><article class=\"jkit-post post-1160 post type-post status-publish format-standard has-post-thumbnail hentry category-holding category-holding-patrimonial category-planejamento-patrimonial category-tributacao tag-distribuicao-desproporcional-de-dividendos tag-dividendos-desproporcionais tag-doacao-disfarcada tag-holding-familiar tag-imposto-sobre-heranca-e-doacao tag-itcmd tag-itcmd-dividendos tag-itcmd-lucros tag-planejamento-sucessorio tag-planejamento-tributario tag-plp-108-24 tag-proposito-negocial tag-tj-sc-dividendos tag-tj-sp-dividendos tag-tributacao-dividendos tag-tributacao-societaria\">\n                    <div class=\"jkit-thumb\"><a aria-label=\"H\u00e1 incid\u00eancia de ITCMD sobre distribui\u00e7\u00e3o desproporcional de dividendos?\" href=\"https:\/\/planejarpatrimonio.com.br\/?p=1160\"><div class=\"thumbnail-container \">\n            <img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"1536\" src=\"https:\/\/planejarpatrimonio.com.br\/wp-content\/uploads\/2025\/09\/Holding-ITCD-Dividendos.png\" class=\"attachment-full size-full wp-post-image\" alt=\"\" loading=\"lazy\" srcset=\"https:\/\/planejarpatrimonio.com.br\/wp-content\/uploads\/2025\/09\/Holding-ITCD-Dividendos.png 1024w, https:\/\/planejarpatrimonio.com.br\/wp-content\/uploads\/2025\/09\/Holding-ITCD-Dividendos-200x300.png 200w, https:\/\/planejarpatrimonio.com.br\/wp-content\/uploads\/2025\/09\/Holding-ITCD-Dividendos-683x1024.png 683w, https:\/\/planejarpatrimonio.com.br\/wp-content\/uploads\/2025\/09\/Holding-ITCD-Dividendos-768x1152.png 768w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/>\n        <\/div><\/a><\/div>\n                    <div class=\"jkit-postblock-content\"><h3 class=\"jkit-post-title\">\n\t\t\t\t\t\t\t<a href=\"https:\/\/planejarpatrimonio.com.br\/?p=1160\">H\u00e1 incid\u00eancia de ITCMD sobre distribui\u00e7\u00e3o desproporcional de dividendos?<\/a>\n\t\t\t\t\t\t<\/h3><div class=\"jkit-post-meta\"><div class=\"jkit-meta-date icon-position-before\"><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-clock\" viewBox=\"0 0 512 512\" 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24-24h287.4L190.9 101.2c-9.8-9.3-10-24.8-.4-34.3z\"><\/path><\/svg><\/a>\n            <\/div><div class=\"jkit-meta-comment icon-position-before\">\n                <a href=\"https:\/\/planejarpatrimonio.com.br\/?p=1160#respond\" >\n                    <svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-comment\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M256 32C114.6 32 0 125.1 0 240c0 49.6 21.4 95 57 130.7C44.5 421.1 2.7 466 2.2 466.5c-2.2 2.3-2.8 5.7-1.5 8.7S4.8 480 8 480c66.3 0 116-31.8 140.6-51.4 32.7 12.3 69 19.4 107.4 19.4 141.4 0 256-93.1 256-208S397.4 32 256 32z\"><\/path><\/svg><span>0<\/span>\n                <\/a>\n            <\/div>\n\t\t\t\t\t\t<\/div><\/div>\n                <\/article><article class=\"jkit-post post-1154 post type-post status-publish format-standard has-post-thumbnail hentry category-holding category-holding-patrimonial category-planejamento-patrimonial tag-artigo-547 tag-clausula-de-reversao tag-codigo-civil 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https:\/\/planejarpatrimonio.com.br\/wp-content\/uploads\/2025\/08\/Clausula-de-Reversao-Holding-200x300.png 200w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/>\n        <\/div><\/a><\/div>\n                    <div class=\"jkit-postblock-content\"><h3 class=\"jkit-post-title\">\n\t\t\t\t\t\t\t<a href=\"https:\/\/planejarpatrimonio.com.br\/?p=1154\">Cl\u00e1usula de revers\u00e3o na doa\u00e7\u00e3o: seu im\u00f3vel volta para voc\u00ea se seu filho falecer?<\/a>\n\t\t\t\t\t\t<\/h3><div class=\"jkit-post-meta\"><div class=\"jkit-meta-date icon-position-before\"><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-clock\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M256,8C119,8,8,119,8,256S119,504,256,504,504,393,504,256,393,8,256,8Zm92.49,313h0l-20,25a16,16,0,0,1-22.49,2.5h0l-67-49.72a40,40,0,0,1-15-31.23V112a16,16,0,0,1,16-16h32a16,16,0,0,1,16,16V256l58,42.5A16,16,0,0,1,348.49,321Z\"><\/path><\/svg>agosto 27, 2025<\/div><\/div><div 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class=\"attachment-full size-full wp-post-image\" alt=\"\" loading=\"lazy\" srcset=\"https:\/\/planejarpatrimonio.com.br\/wp-content\/uploads\/2025\/07\/SACADAS-DE-68-980x551-1-1.webp 980w, https:\/\/planejarpatrimonio.com.br\/wp-content\/uploads\/2025\/07\/SACADAS-DE-68-980x551-1-1-300x169.webp 300w, https:\/\/planejarpatrimonio.com.br\/wp-content\/uploads\/2025\/07\/SACADAS-DE-68-980x551-1-1-768x432.webp 768w\" sizes=\"auto, (max-width: 980px) 100vw, 980px\" \/>\n        <\/div><\/a><\/div>\n                    <div class=\"jkit-postblock-content\"><h3 class=\"jkit-post-title\">\n\t\t\t\t\t\t\t<a href=\"https:\/\/planejarpatrimonio.com.br\/?p=665\">INCIDE ITBI NA TRANSFER\u00caNCIA DE IM\u00d3VEIS AO CAPITAL SOCIAL DE HOLDING?<\/a>\n\t\t\t\t\t\t<\/h3><div class=\"jkit-post-meta\"><div class=\"jkit-meta-date icon-position-before\"><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-clock\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M256,8C119,8,8,119,8,256S119,504,256,504,504,393,504,256,393,8,256,8Zm92.49,313h0l-20,25a16,16,0,0,1-22.49,2.5h0l-67-49.72a40,40,0,0,1-15-31.23V112a16,16,0,0,1,16-16h32a16,16,0,0,1,16,16V256l58,42.5A16,16,0,0,1,348.49,321Z\"><\/path><\/svg>julho 24, 2025<\/div><\/div><div class=\"jkit-post-meta-bottom\">\n\t\t\t\t\t\t\t<div class=\"jkit-meta-readmore icon-position-after\">\n                <a title=\"INCIDE ITBI NA TRANSFER\u00caNCIA DE IM\u00d3VEIS AO CAPITAL SOCIAL DE HOLDING?\" href=\"https:\/\/planejarpatrimonio.com.br\/?p=665\" class=\"jkit-readmore\">Ler Mais<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-arrow-right\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M190.5 66.9l22.2-22.2c9.4-9.4 24.6-9.4 33.9 0L441 239c9.4 9.4 9.4 24.6 0 33.9L246.6 467.3c-9.4 9.4-24.6 9.4-33.9 0l-22.2-22.2c-9.5-9.5-9.3-25 .4-34.3L311.4 296H24c-13.3 0-24-10.7-24-24v-32c0-13.3 10.7-24 24-24h287.4L190.9 101.2c-9.8-9.3-10-24.8-.4-34.3z\"><\/path><\/svg><\/a>\n   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2025<\/div><\/div><div class=\"jkit-post-meta-bottom\">\n\t\t\t\t\t\t\t<div class=\"jkit-meta-readmore icon-position-after\">\n                <a title=\"ESTIPULA\u00c7\u00c3O DO QU\u00d3RUM \u2013 CL\u00c1USULA DE UNANIMIDADE E PODER DE VETO NO PLANEJAMENTO SUCESS\u00d3RIO E NA HOLDING FAMILIAR\" href=\"https:\/\/planejarpatrimonio.com.br\/?p=661\" class=\"jkit-readmore\">Ler Mais<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-arrow-right\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M190.5 66.9l22.2-22.2c9.4-9.4 24.6-9.4 33.9 0L441 239c9.4 9.4 9.4 24.6 0 33.9L246.6 467.3c-9.4 9.4-24.6 9.4-33.9 0l-22.2-22.2c-9.5-9.5-9.3-25 .4-34.3L311.4 296H24c-13.3 0-24-10.7-24-24v-32c0-13.3 10.7-24 24-24h287.4L190.9 101.2c-9.8-9.3-10-24.8-.4-34.3z\"><\/path><\/svg><\/a>\n            <\/div><div class=\"jkit-meta-comment icon-position-before\">\n                <a href=\"https:\/\/planejarpatrimonio.com.br\/?p=661#respond\" >\n                    <svg 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elementor-element-426642d elementor-widget elementor-widget-jkit_search\" data-id=\"426642d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"jkit_search.default\">\n\t\t\t\t\t<div  class=\"jeg-elementor-kit jkit-search jeg_module__2_69e32d33cc262\" ><div class=\"jkit-search-panel\">\n\t\t\t\t\t<form role=\"search\" method=\"get\" class=\"jkit-search-group\" action=\"https:\/\/planejarpatrimonio.com.br\/\">\n\t\t\t\t\t\t<label class=\"screen-reader-text\" for=\"jkit-search-input-69e32d33cc2d7\">Search<\/label>\n\t\t\t\t\t\t<input id=\"jkit-search-input-69e32d33cc2d7\" type=\"search\" class=\"jkit-search-field\" placeholder=\"O que deseja procurar?\" value=\"\" name=\"s\" autocomplete=\"on\" \/>\n\t\t\t\t\t\t<button type=\"submit\" class=\"jkit-search-button\" aria-label=\"Search\"><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-search\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M505 442.7L405.3 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<\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Nossos Artigos edit post Uncategorized INCIDE ITBI NA TRANSFER\u00caNCIA DE IM\u00d3VEIS AO CAPITAL SOCIAL DE HOLDING? julho 24, 2025 O Imposto sobre Transmiss\u00e3o de Im\u00f3veis por Inter vivos \u2013 ITBI est\u00e1 previsto no inciso II do artigo 156 da Constitui\u00e7\u00e3o CR\/88 e regulamentado nos artigos 35 a 42 do C\u00f3digo Tribut\u00e1rio Nacional. 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