{"id":11777,"date":"2025-03-07T14:50:17","date_gmt":"2025-03-07T17:50:17","guid":{"rendered":"https:\/\/pllaw.com.br\/?page_id=11777"},"modified":"2026-09-10T13:09:33","modified_gmt":"2026-09-10T16:09:33","slug":"legislcao","status":"publish","type":"page","link":"https:\/\/pllaw.com.br\/index.php\/legislcao\/","title":{"rendered":"Legisla\u00e7\u00e3o"},"content":{"rendered":"<div style=\"max-width:960px;margin:0 auto;padding:24px 0 48px;line-height:1.8;text-align:left;background:#fff;color:#252525;\">\n<h2 style=\"color:#252525\">Legisla\u00e7\u00e3o<\/h2>\n<p>Acesse os textos oficiais das principais normas relacionadas \u00e0 atua\u00e7\u00e3o tribut\u00e1ria e imobili\u00e1ria do escrit\u00f3rio.<\/p>\n<h3 style=\"color:#252525\">Constitui\u00e7\u00e3o e reforma tribut\u00e1ria<\/h3>\n<ul>\n<li><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/constituicao\/constituicao.htm\" target=\"_blank\" rel=\"noopener noreferrer\">Constitui\u00e7\u00e3o da Rep\u00fablica Federativa do Brasil de 1988<\/a><br \/>Texto constitucional, direitos fundamentais e organiza\u00e7\u00e3o do sistema tribut\u00e1rio.<\/li>\n<li><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/constituicao\/emendas\/emc\/emc132.htm\" target=\"_blank\" rel=\"noopener noreferrer\">Emenda Constitucional n\u00ba 132\/2023<\/a><br \/>Base constitucional da reforma tribut\u00e1ria do consumo.<\/li>\n<li><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/lcp\/lcp214.htm\" target=\"_blank\" rel=\"noopener noreferrer\">Lei Complementar n\u00ba 214\/2025 \u2014 regulamenta\u00e7\u00e3o da reforma tribut\u00e1ria<\/a><br \/>Institui IBS, CBS e Imposto Seletivo e disciplina regimes espec\u00edficos, inclusive opera\u00e7\u00f5es com bens im\u00f3veis.<\/li>\n<li><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/lcp\/lcp227.htm\" target=\"_blank\" rel=\"noopener noreferrer\">Lei Complementar n\u00ba 227\/2026<\/a><br \/>Comit\u00ea Gestor do IBS, processo administrativo do imposto e normas gerais de ITCMD; altera a LC 214\/2025.<\/li>\n<\/ul>\n<h3 style=\"color:#252525\">Direito Tribut\u00e1rio<\/h3>\n<ul>\n<li><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/l5172compilado.htm\" target=\"_blank\" rel=\"noopener noreferrer\">C\u00f3digo Tribut\u00e1rio Nacional \u2014 Lei n\u00ba 5.172\/1966<\/a><br \/>Normas gerais de direito tribut\u00e1rio.<\/li>\n<\/ul>\n<h3 style=\"color:#252525\">Direito Imobili\u00e1rio<\/h3>\n<ul>\n<li><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/2002\/l10406compilada.htm\" target=\"_blank\" rel=\"noopener noreferrer\">C\u00f3digo Civil \u2014 Lei n\u00ba 10.406\/2002<\/a><br \/>Regras civis sobre contratos, propriedade e demais rela\u00e7\u00f5es privadas.<\/li>\n<li><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/l8245.htm\" target=\"_blank\" rel=\"noopener noreferrer\">Lei de Loca\u00e7\u00f5es \u2014 Lei n\u00ba 8.245\/1991<\/a><br \/>Loca\u00e7\u00f5es de im\u00f3veis urbanos e procedimentos relacionados.<\/li>\n<li><a href=\"https:\/\/www.planalto.gov.br\/ccivil_03\/leis\/l6015compilada.htm\" target=\"_blank\" rel=\"noopener noreferrer\">Lei de Registros P\u00fablicos \u2014 Lei n\u00ba 6.015\/1973<\/a><br \/>Disciplina dos registros p\u00fablicos, incluindo o registro de im\u00f3veis.<\/li>\n<\/ul>\n<p>Confira no texto oficial as altera\u00e7\u00f5es, a vig\u00eancia e as regras de produ\u00e7\u00e3o de efeitos. A aplica\u00e7\u00e3o a cada situa\u00e7\u00e3o exige considerar os fatos e o per\u00edodo da opera\u00e7\u00e3o.<\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Legisla\u00e7\u00e3o Acesse os textos oficiais das principais normas relacionadas \u00e0 atua\u00e7\u00e3o tribut\u00e1ria e imobili\u00e1ria do escrit\u00f3rio. Constitui\u00e7\u00e3o e reforma tribut\u00e1ria Constitui\u00e7\u00e3o da Rep\u00fablica Federativa do Brasil de 1988Texto constitucional, direitos fundamentais e organiza\u00e7\u00e3o do sistema tribut\u00e1rio. Emenda Constitucional n\u00ba 132\/2023Base constitucional da reforma tribut\u00e1ria do consumo. Lei Complementar n\u00ba 214\/2025 \u2014 regulamenta\u00e7\u00e3o da reforma tribut\u00e1riaInstitui [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-11777","page","type-page","status-publish","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Legisla\u00e7\u00e3o Tribut\u00e1ria e Imobili\u00e1ria | PLLAW<\/title>\n<meta name=\"description\" content=\"Consulte a Constitui\u00e7\u00e3o Federal, as Leis Complementares 214\/2025 e 227\/2026, a Emenda Constitucional 132\/2023 e normas tribut\u00e1rias e imobili\u00e1rias.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/pllaw.com.br\/index.php\/legislcao\/\" \/>\n<meta property=\"og:locale\" content=\"pt_BR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Legisla\u00e7\u00e3o Tribut\u00e1ria e Imobili\u00e1ria | PLLAW\" \/>\n<meta property=\"og:description\" content=\"Consulte a Constitui\u00e7\u00e3o Federal, as Leis Complementares 214\/2025 e 227\/2026, a Emenda Constitucional 132\/2023 e normas tribut\u00e1rias e imobili\u00e1rias.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/pllaw.com.br\/index.php\/legislcao\/\" \/>\n<meta property=\"og:site_name\" content=\"Pllaw\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/people\/Angelo-Pllaw\/pfbid028VJUY3kZ4D4ZMXXqki7bta8rZCiFN4YeZL7FQKzJTL9WME3gKAmo8La8CcXzAEZyl\/\" \/>\n<meta property=\"article:modified_time\" content=\"2026-09-10T16:09:33+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/pllaw.com.br\/wp-content\/uploads\/2024\/02\/PLLAW-OK-02-1.png\" \/>\n\t<meta property=\"og:image:width\" content=\"960\" \/>\n\t<meta property=\"og:image:height\" content=\"962\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/png\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:site\" content=\"@PllawDigi\" \/>\n<meta name=\"twitter:label1\" content=\"Est. tempo de leitura\" \/>\n\t<meta name=\"twitter:data1\" content=\"4 minutos\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/pllaw.com.br\\\/index.php\\\/legislcao\\\/\",\"url\":\"https:\\\/\\\/pllaw.com.br\\\/index.php\\\/legislcao\\\/\",\"name\":\"Legisla\u00e7\u00e3o Tribut\u00e1ria e Imobili\u00e1ria | PLLAW\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/pllaw.com.br\\\/#website\"},\"datePublished\":\"2025-03-07T17:50:17+00:00\",\"dateModified\":\"2026-09-10T16:09:33+00:00\",\"description\":\"Consulte a Constitui\u00e7\u00e3o Federal, as Leis Complementares 214\\\/2025 e 227\\\/2026, a Emenda Constitucional 132\\\/2023 e normas tribut\u00e1rias e imobili\u00e1rias.\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/pllaw.com.br\\\/index.php\\\/legislcao\\\/#breadcrumb\"},\"inLanguage\":\"pt-BR\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/pllaw.com.br\\\/index.php\\\/legislcao\\\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/pllaw.com.br\\\/index.php\\\/legislcao\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"In\u00edcio\",\"item\":\"https:\\\/\\\/pllaw.com.br\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Legisla\u00e7\u00e3o\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/pllaw.com.br\\\/#website\",\"url\":\"https:\\\/\\\/pllaw.com.br\\\/\",\"name\":\"pllaw\",\"description\":\"Site de Advocacia\",\"publisher\":{\"@id\":\"https:\\\/\\\/pllaw.com.br\\\/#organization\"},\"alternateName\":\"PL\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/pllaw.com.br\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"pt-BR\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/pllaw.com.br\\\/#organization\",\"name\":\"Pllaw\",\"alternateName\":\"PL\",\"url\":\"https:\\\/\\\/pllaw.com.br\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"pt-BR\",\"@id\":\"https:\\\/\\\/pllaw.com.br\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/pllaw.com.br\\\/wp-content\\\/uploads\\\/2024\\\/02\\\/PLLAW-OK-02.png\",\"contentUrl\":\"https:\\\/\\\/pllaw.com.br\\\/wp-content\\\/uploads\\\/2024\\\/02\\\/PLLAW-OK-02.png\",\"width\":960,\"height\":962,\"caption\":\"Pllaw\"},\"image\":{\"@id\":\"https:\\\/\\\/pllaw.com.br\\\/#\\\/schema\\\/logo\\\/image\\\/\"},\"sameAs\":[\"https:\\\/\\\/www.facebook.com\\\/people\\\/Angelo-Pllaw\\\/pfbid028VJUY3kZ4D4ZMXXqki7bta8rZCiFN4YeZL7FQKzJTL9WME3gKAmo8La8CcXzAEZyl\\\/\",\"https:\\\/\\\/x.com\\\/PllawDigi\"]}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Legisla\u00e7\u00e3o Tribut\u00e1ria e Imobili\u00e1ria | PLLAW","description":"Consulte a Constitui\u00e7\u00e3o Federal, as Leis Complementares 214\/2025 e 227\/2026, a Emenda Constitucional 132\/2023 e normas tribut\u00e1rias e imobili\u00e1rias.","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/pllaw.com.br\/index.php\/legislcao\/","og_locale":"pt_BR","og_type":"article","og_title":"Legisla\u00e7\u00e3o Tribut\u00e1ria e Imobili\u00e1ria | PLLAW","og_description":"Consulte a Constitui\u00e7\u00e3o Federal, as Leis Complementares 214\/2025 e 227\/2026, a Emenda Constitucional 132\/2023 e normas tribut\u00e1rias e imobili\u00e1rias.","og_url":"https:\/\/pllaw.com.br\/index.php\/legislcao\/","og_site_name":"Pllaw","article_publisher":"https:\/\/www.facebook.com\/people\/Angelo-Pllaw\/pfbid028VJUY3kZ4D4ZMXXqki7bta8rZCiFN4YeZL7FQKzJTL9WME3gKAmo8La8CcXzAEZyl\/","article_modified_time":"2026-09-10T16:09:33+00:00","og_image":[{"width":960,"height":962,"url":"https:\/\/pllaw.com.br\/wp-content\/uploads\/2024\/02\/PLLAW-OK-02-1.png","type":"image\/png"}],"twitter_card":"summary_large_image","twitter_site":"@PllawDigi","twitter_misc":{"Est. tempo de leitura":"4 minutos"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"https:\/\/pllaw.com.br\/index.php\/legislcao\/","url":"https:\/\/pllaw.com.br\/index.php\/legislcao\/","name":"Legisla\u00e7\u00e3o Tribut\u00e1ria e Imobili\u00e1ria | PLLAW","isPartOf":{"@id":"https:\/\/pllaw.com.br\/#website"},"datePublished":"2025-03-07T17:50:17+00:00","dateModified":"2026-09-10T16:09:33+00:00","description":"Consulte a Constitui\u00e7\u00e3o Federal, as Leis Complementares 214\/2025 e 227\/2026, a Emenda Constitucional 132\/2023 e normas tribut\u00e1rias e imobili\u00e1rias.","breadcrumb":{"@id":"https:\/\/pllaw.com.br\/index.php\/legislcao\/#breadcrumb"},"inLanguage":"pt-BR","potentialAction":[{"@type":"ReadAction","target":["https:\/\/pllaw.com.br\/index.php\/legislcao\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/pllaw.com.br\/index.php\/legislcao\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"In\u00edcio","item":"https:\/\/pllaw.com.br\/"},{"@type":"ListItem","position":2,"name":"Legisla\u00e7\u00e3o"}]},{"@type":"WebSite","@id":"https:\/\/pllaw.com.br\/#website","url":"https:\/\/pllaw.com.br\/","name":"pllaw","description":"Site de Advocacia","publisher":{"@id":"https:\/\/pllaw.com.br\/#organization"},"alternateName":"PL","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/pllaw.com.br\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"pt-BR"},{"@type":"Organization","@id":"https:\/\/pllaw.com.br\/#organization","name":"Pllaw","alternateName":"PL","url":"https:\/\/pllaw.com.br\/","logo":{"@type":"ImageObject","inLanguage":"pt-BR","@id":"https:\/\/pllaw.com.br\/#\/schema\/logo\/image\/","url":"https:\/\/pllaw.com.br\/wp-content\/uploads\/2024\/02\/PLLAW-OK-02.png","contentUrl":"https:\/\/pllaw.com.br\/wp-content\/uploads\/2024\/02\/PLLAW-OK-02.png","width":960,"height":962,"caption":"Pllaw"},"image":{"@id":"https:\/\/pllaw.com.br\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/www.facebook.com\/people\/Angelo-Pllaw\/pfbid028VJUY3kZ4D4ZMXXqki7bta8rZCiFN4YeZL7FQKzJTL9WME3gKAmo8La8CcXzAEZyl\/","https:\/\/x.com\/PllawDigi"]}]}},"_links":{"self":[{"href":"https:\/\/pllaw.com.br\/index.php\/wp-json\/wp\/v2\/pages\/11777","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/pllaw.com.br\/index.php\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/pllaw.com.br\/index.php\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/pllaw.com.br\/index.php\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/pllaw.com.br\/index.php\/wp-json\/wp\/v2\/comments?post=11777"}],"version-history":[{"count":4,"href":"https:\/\/pllaw.com.br\/index.php\/wp-json\/wp\/v2\/pages\/11777\/revisions"}],"predecessor-version":[{"id":11845,"href":"https:\/\/pllaw.com.br\/index.php\/wp-json\/wp\/v2\/pages\/11777\/revisions\/11845"}],"wp:attachment":[{"href":"https:\/\/pllaw.com.br\/index.php\/wp-json\/wp\/v2\/media?parent=11777"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}