FGV (2018):
QUESTÃO CERTA: José da Silva, devedor de imposto sobre a renda de pessoa física, deseja pagar seu débito tributário mediante a transferência para a União de um imóvel de sua propriedade. Diante desse cenário, assinale a afirmativa correta: A transferência de imóvel como meio de pagamento de tributo federal é possível, desde que obedeça a forma e as condições estabelecidas em lei.
Lei 13.259/2016. Art. 4º O crédito tributário inscrito em dívida ativa da União poderá ser extinto, nos termos do inciso XI do caput do art. 156 da Lei nº 5.172, de 25 de outubro de 1966 – Código Tributário Nacional, mediante dação em pagamento de bens imóveis, a critério do credor, na forma desta Lei, desde que atendidas as seguintes condições:
I – a dação seja precedida de avaliação do bem ou dos bens ofertados, que devem estar livres e desembaraçados de quaisquer ônus, nos termos de ato do Ministério da Fazenda; e
II – a dação abranja a totalidade do crédito ou créditos que se pretende liquidar com atualização, juros, multa e encargos legais, sem desconto de qualquer natureza, assegurando-se ao devedor a possibilidade de complementação em dinheiro de eventual diferença entre os valores da totalidade da dívida e o valor do bem ou dos bens ofertados em dação.
FCC (2013):
QUESTÃO CERTA: O contribuinte pretende quitar seu débito com a Fazenda Pública através da entrega de bem imóvel de sua propriedade. Neste caso, esta medida só terá cabimento se: houver lei do ente competente especificando a forma e as condições para a realização da dação em pagamento, hipótese em que será admitida como causa de extinção do crédito tributário.
CTN:
Art. 156. Extinguem o crédito tributário:
XI – a dação em pagamento em bens imóveis, na forma e condições estabelecidas em lei.
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