The payment of IPTU during the term of the lease agreement: obligation of the lessor or lessee?
The payment of IPTU during the term of the lease agreement: obligation of the lessor or lessee? Jul 20

The payment of IPTU during the term of the lease agreement: obligation of the lessor or lessee?

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<p><strong>The payment of IPTU during the term of the lease agreement: obligation of the lessor or lessee?</strong></p>
<p>Many raise the question whether the payment of taxes and fees for the leased property will be the responsibility of the lessor or the lessee.And the answer is: it depends!</p>
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<p>Specifically with regard to the IPTU (Urban Building and Territorial Tax), it is interesting to note that, when reaching those properties located in urban areas or intended for typical activities in these areas, it will be its debtor (the taxpayer) who has it as if its owner were .This is the case of owners, owners without deeds, leaseholders and superficiaries, situations that are far from that experienced by the lessee.</p>
<p>In fact, a tenant is not a taxpayer of the IPTU, according to the provisions of the National Tax Code (CTN), for which the taxpayer (taxable person/debtor) will be the one who practices the taxable event, which, in the case of this property tax will be, therefore, that which has the property, the useful domain or possession not possession for mere purposes of lease use, but that with the owner's spirit of a given movable property.</p>
<p>Notwithstanding what determines the tax legislation, the fact is that the Tenancy Law (Law 8245/91) provides for the possibility of taxes and fees, in general, being transferred to the lessee.This is expressly provided for in art.22, VIII, by stating that "the lessor is obliged to: () pay taxes and fees, and also the complementary fire insurance premium that affect or may affect the property, unless otherwise expressly provided in the contract.And along the same lines, it is worth bringing the understanding drawn up with the Court of Justice of the State of So Paulo, able to corroborate what is defended here:</p>
<p>APPEAL.LOCATION.Eviction ACTION FOR NON-PAYMENT CUMULATED WITH COLLECTION OF RENT AND CHARGES.NO NEED FOR PREMONITORING NOTIFICATION.OBLIGATION TO PAY THE IPTU.RESPONSIBILITY OF THE LESSEE.FITNESS.THE LOCATCIO PACT DISCIPLINED THE REGARD.INTENDED TO INCIDENCE THE NON-PAYMENT INTEREST FROM THE QUOTE.INADMISSIBILITY.INCIDENCE FROM THE EXPIRATION OF THE OBLIGATION.REMEDY IMPROVED.The lack of premonitory notification does not represent anything, as the debt arises from the lease agreement and not from the notification.The lessee's obligation to pay the IPTU is provided for in clause 3 of the contract.In the case of liquid and fixed term obligations, monetary correction and default interest are levied from the maturity date and not from the date of service or notification.<br />(Civil Appeal No. 0060991-30.2010.8.26.0506. Judge Judge Adilson de Arajo. 2010)</p>
<p>What is inferred is that, if there is, expressly, a provision to the contrary in the lease, the tenant will be, indeed, responsible for paying the tax with the lessor.It so happens that this obligation will only apply between the contracting parties, and cannot be opposed to the Municipal Treasury, which will charge the property tax from the lessor, owner of the property.It follows from art.123 of the National Tax Code (CTN), which categorically states that "private conventions, relating to the responsibility for paying taxes, cannot be opposed to the Public Treasury, to modify the legal definition of the taxpayer of the corresponding tax obligations" .</p>
<p>What can be concluded, therefore, is that, according to an express legal provision, if the lessor and lessee agree that the payment of the IPTU is at the expense of the latter, they must pay it in due course, in time and manner, under penalty breach of contract and, including, filing an eviction action combined with collection of rents and charges.The Municipal Treasury will demand the lessor to comply with the tax obligation, but this will demand the tenant to pay what he agreed to in the contract.</p>
<p>It will be up to the owner to settle his tax obligation, before he has included it in an active debt with the consequences arising therefrom, however he may, on the other hand, anticipate or avail of the right of recourse in a later collection action against the tenant, by force of the tenancy legislation and of the previous provision expressed in the lease agreement.You must be aware!</p>
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