Quem paga o IPTU: o inquilino ou o proprietário?

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O imposto é cobrado de proprietários de casas, prédios ou estabelecimentos comerciais em meio urbano

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E quando se trata de um imóvel alugado, quem arca com o IPTU: o inquilino ou o locador?

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Para entender o que diz a legislação brasileira, a Tribuna conversou com o advogado tributarista Alexandre Mazza

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Conforme explica, o Código Tributário Nacional prevê que o imposto refere-se à “propriedade”, logo o “dono” é responsável pelo pagamento do IPTU

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No entanto, a Lei do Inquilinato autoriza a transferência do pagamento do imposto ao inquilino

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De acordo com Mazza, em muitos casos, a responsabilidade sobre o pagamento do IPTU

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é negociada entre as partes no momento da celebração do contrato de locação, podendo variar conforme o acordo firmado

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