{"id":3386,"date":"2017-08-31T21:33:42","date_gmt":"2017-09-01T00:33:42","guid":{"rendered":"http:\/\/advocaciapinheiro.adv.br\/?p=3386"},"modified":"2018-12-06T19:54:49","modified_gmt":"2018-12-06T19:54:49","slug":"locacao-bens-moveis-iss","status":"publish","type":"post","link":"https:\/\/advocaciapinheiro.com\/en\/locacao-bens-moveis-iss\/","title":{"rendered":"Loca\u00e7\u00e3o de bens m\u00f3veis n\u00e3o enseja ISS &#8211; Advocacia Tribut\u00e1ria"},"content":{"rendered":"<p><strong>N\u00e3o se deve cobrar ISS sobre loca\u00e7\u00e3o de bens m\u00f3veis. Isso porque, loca\u00e7\u00e3o n\u00e3o \u00e9 servi\u00e7o!<\/strong><\/p>\n<p>Fundamento:<\/p>\n<p><strong>S\u00famula Vinculante n. 31, do Supremo Tribunal Federal:<\/strong><\/p>\n<blockquote><p><em>\u201c\u00c9 inconstitucional a incid\u00eancia do imposto sobre servi\u00e7os de qualquer natureza -ISS sobre opera\u00e7\u00f5es de loca\u00e7\u00e3o de bens m\u00f3veis\u201d.<\/em><\/p><\/blockquote>\n<p>A edi\u00e7\u00e3o daquela s\u00famula se deve ao fato de que loca\u00e7\u00e3o n\u00e3o \u00e9 servi\u00e7o. Logo, n\u00e3o h\u00e1 que se falar em obriga\u00e7\u00e3o tribut\u00e1ria cujo objeto seria o pagamento do ISSQN.<\/p>\n<p>O Tribunal de Justi\u00e7a do Estado de S\u00e3o Paulo \u2013TJSP, conforme demonstram as ementas abaixo colacionadas, tem julgado casos semelhantes ao presente conforme o entendimento do STF.<\/p>\n<p>Sen\u00e3o vejamos:<\/p>\n<blockquote><p><em>&#8221; ISSQN sobre loca\u00e7\u00e3o de bens m\u00f3veis. N\u00e3o cabimento. S\u00famula Vinculante n\u00ba 31. Inexist\u00eancia de rela\u00e7\u00e3o jur\u00eddico-tribut\u00e1ria. <strong>Demandante provou que n\u00e3o presta servi\u00e7os nas loca\u00e7\u00f5es<\/strong>. Sucumb\u00eancia rec\u00edproca corretamente fixada. Senten\u00e7a mantida. RECURSOS IMPROVIDOS&#8221;. (TJSP; APL 1000028-06.2014.8.26.0019; Ac. 9090921; Americana; D\u00e9cima Quinta C\u00e2mara de Direito P\u00fablico; Rel. Des. Rodrigues de Aguiar; Julg. 15\/12\/2015; DJESP 19\/01\/2016).<\/em><\/p><\/blockquote>\n<p>N\u00e3o obstante, o Munic\u00edpio de S\u00e3o Paulo, em flagrante ilegalidade, lavrou contra a autora diversos autos de infra\u00e7\u00e3o, em virtude do n\u00e3o recolhimento dos impostos supostamente incidentes sobre as opera\u00e7\u00f5es documentadas pelas notas fiscais acima mencionadas.<\/p>\n<p>Como ser\u00e1 a seguir demonstrado, as notas fiscais a que se referem os autos de infra\u00e7\u00e3o foram emitidas em virtude do pagamento de alugueis de m\u00e1quinas e equipamentos.<\/p>\n<blockquote><p>&#8220;EMBARGOS \u00c0 EXECU\u00c7\u00c3O. AIIM (POR FALTA DE RECOLHIMENTO DO ISSQN). EXERC\u00cdCIOS DE 1992, 1993, 1994, 1995, 1996 E 1997. MUNIC\u00cdPIO DE RIBEIR\u00c3O PRETO. LOCA\u00c7\u00c3O DE BENS M\u00d3VEIS. Fornecimento de m\u00e1quinas, equipamentos, andaimes, ferramentas e outros materiais auxiliares utilizados na constru\u00e7\u00e3o civil. Servi\u00e7os agregados\/acess\u00f3rios (de montagem, instala\u00e7\u00e3o, manuten\u00e7\u00e3o e desmontagem dos referidos bens). Atividade locat\u00edcia que n\u00e3o envolve presta\u00e7\u00e3o de servi\u00e7o. Tributa\u00e7\u00e3o descabida, conforme S\u00famula vinculante n\u00ba 31 do E. STF. Servi\u00e7os agregados prestados em diferentes munic\u00edpios. A\u00e7\u00e3o bem acolhida. Honor\u00e1rios mantidos. Recurso oficial&#8221; (considerado interposto) e apelo da municipalidade, improvidos. (TJSP; APL 1002242-18.2001.8.26.0506; Ac. 9293760; Ribeir\u00e3o Preto; D\u00e9cima Quinta C\u00e2mara de Direito P\u00fablico; Rel. Des. Silva Russo; Julg. 15\/03\/2016; DJESP 29\/03\/2016).<\/p><\/blockquote>\n","protected":false},"excerpt":{"rendered":"<p>N\u00e3o se deve cobrar ISS sobre loca\u00e7\u00e3o de bens m\u00f3veis. Isso porque, loca\u00e7\u00e3o n\u00e3o \u00e9 servi\u00e7o! Fundamento: S\u00famula Vinculante n. 31, do Supremo Tribunal Federal: \u201c\u00c9 inconstitucional a incid\u00eancia do imposto sobre servi\u00e7os de qualquer natureza -ISS sobre opera\u00e7\u00f5es de loca\u00e7\u00e3o de bens m\u00f3veis\u201d. A edi\u00e7\u00e3o daquela s\u00famula se deve ao fato de que loca\u00e7\u00e3o [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":3388,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[15],"tags":[443,444,463,464,465],"class_list":["post-3386","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-legal-news","tag-advocacia-tributaria-iss","tag-advogado-tributario-iss","tag-advogado-tributarista-iss","tag-iss-locacao-bens","tag-iss-locacao-bens-moveis"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v23.8 (Yoast SEO v24.1) - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Loca\u00e7\u00e3o de bens m\u00f3veis n\u00e3o enseja ISS - Advocacia Tribut\u00e1ria<\/title>\n<meta name=\"description\" content=\"N\u00e3o se deve cobrar ISS sobre loca\u00e7\u00e3o de bens m\u00f3veis. 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