{"id":66530,"date":"2026-01-13T14:23:31","date_gmt":"2026-01-13T17:23:31","guid":{"rendered":"https:\/\/clmcontroller.com.br\/?post_type=web-story&#038;p=66530"},"modified":"2026-01-13T14:23:32","modified_gmt":"2026-01-13T17:23:32","slug":"o-que-e-itcmd","status":"publish","type":"web-story","link":"https:\/\/clmcontroller.com.br\/es\/web-stories\/o-que-e-itcmd\/","title":{"rendered":"O que \u00e9 ITCMD"},"content":{"rendered":"<p><html amp=\"\" lang=\"en\"><head><meta charSet=\"utf-8\"\/><meta name=\"viewport\" content=\"width=device-width,minimum-scale=1,initial-scale=1\"\/><script async=\"\" src=\"https:\/\/cdn.ampproject.org\/v0.js\"><\/script><script async=\"\" src=\"https:\/\/cdn.ampproject.org\/v0\/amp-story-1.0.js\" custom-element=\"amp-story\"><\/script><link href=\"https:\/\/fonts.googleapis.com\/css2?display=swap&amp;family=Montserrat%3Awght%40400%3B700&amp;family=Roboto%3Awght%40700\" rel=\"stylesheet\"\/><link 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class=\"page-safe-area\">\n<div style=\"position:absolute;pointer-events:none;left:-2.42718%;top:-11.00324%;width:104.85437%;height:122.49191%;opacity:1\">\n<div style=\"pointer-events:initial;width:100%;height:100%;display:block;position:absolute;top:0;left:0;z-index:0\" class=\"mask\" id=\"el-1c22dc03-b488-4bfb-a356-4201546687d4\">\n<div class=\"fill\" style=\"background-color:#212844;will-change:transform\"><\/div>\n<\/div>\n<\/div>\n<div style=\"position:absolute;pointer-events:none;left:14.32039%;top:10.35599%;width:72.08738%;height:48.54369%;opacity:1\">\n<div id=\"anim-da831896-0bba-4aae-8024-a072dee9f13a\" class=\"animation-wrapper\" style=\"width:100%;height:100%;display:block;position:absolute;top:0;left:0;--initial-opacity:0;--initial-transform:none\">\n<div id=\"anim-e0febbb9-02ac-45fc-a53f-e2347fe64595\" class=\"animation-wrapper\" style=\"width:100%;height:100%;display:block;position:absolute;top:0;left:0;--initial-opacity:1;--initial-transform:translate3d(-119.86532%, 0px, 0)\">\n<div style=\"pointer-events:initial;width:100%;height:100%;display:block;position:absolute;top:0;left:0;z-index:0;border-radius:0.6734006734006733% 0.6734006734006733% 0.6734006734006733% 0.6734006734006733% \/ 0.6666666666666667% 0.6666666666666667% 0.6666666666666667% 0.6666666666666667%\" id=\"el-c77cc0a5-2277-4dc5-99b9-cc2e88b1df72\">\n<h3 class=\"fill text-wrapper\" style=\"white-space:pre-line;overflow-wrap:break-word;word-break:break-word;margin:0.0799663299663302% 0;font-family:&quot;Montserrat&quot;,sans-serif;font-size:0.404531em;line-height:1.2;text-align:left;padding:0;color:#000000\"><span><span style=\"color: #eee\">O <\/span><span style=\"font-weight: 700; color: #eee\">ITCMD<\/span><span style=\"color: #eee\"> (Imposto sobre Transmiss\u00e3o Causa Mortis e Doa\u00e7\u00e3o) \u00e9 o tributo estadual cobrado quando bens ou direitos s\u00e3o transferidos gratuitamente \u2014 seja por <\/span><span style=\"font-weight: 700; color: #eee\">heran\u00e7a<\/span><span style=\"color: #eee\"> ou <\/span><span style=\"font-weight: 700; color: #eee\">doa\u00e7\u00e3o<\/span><span style=\"color: #eee\">.<\/span><\/span><\/h3>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<div style=\"position:absolute;pointer-events:none;left:14.32039%;top:65.69579%;width:72.08738%;height:24.27184%;opacity:1\">\n<div id=\"anim-70f51d4f-a4a3-4a59-aa7f-ed16a919a100\" class=\"animation-wrapper\" style=\"width:100%;height:100%;display:block;position:absolute;top:0;left:0;--initial-opacity:0;--initial-transform:none\">\n<div id=\"anim-71a834f0-f00f-4521-88f5-ec70ec4ff782\" class=\"animation-wrapper\" style=\"width:100%;height:100%;display:block;position:absolute;top:0;left:0;--initial-opacity:1;--initial-transform:translate3d(118.85521%, 0px, 0)\">\n<div style=\"pointer-events:initial;width:100%;height:100%;display:block;position:absolute;top:0;left:0;z-index:0;border-radius:0.6734006734006733% 0.6734006734006733% 0.6734006734006733% 0.6734006734006733% \/ 1.3333333333333335% 1.3333333333333335% 1.3333333333333335% 1.3333333333333335%\" id=\"el-cbd1ab69-ad34-4ad6-9d4a-631f71d11c10\">\n<h3 class=\"fill text-wrapper\" style=\"white-space:pre-line;overflow-wrap:break-word;word-break:break-word;margin:0.0799663299663302% 0;font-family:&quot;Montserrat&quot;,sans-serif;font-size:0.404531em;line-height:1.2;text-align:left;padding:0;color:#000000\"><span><span style=\"color: #eee\">Ele incide sobre im\u00f3veis, dinheiro, participa\u00e7\u00e3o societ\u00e1ria e outros bens de valor econ\u00f4mico.<\/span><\/span><\/h3>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<div style=\"position:absolute;pointer-events:none;left:14.32039%;top:60.67961%;width:72.08738%;height:3.23625%;opacity:1\">\n<div id=\"anim-1738f3b6-3350-4a6c-8f4e-08048ae1885d\" class=\"animation-wrapper\" style=\"width:100%;height:100%;display:block;position:absolute;top:0;left:0;--initial-opacity:0;--initial-transform:none\">\n<div 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style=\"position:absolute;width:100%;height:100%;left:0%;top:0%\" data-leaf-element=\"true\"><amp-img layout=\"fill\" src=\"https:\/\/clmcontroller.com.br\/wp-content\/uploads\/2026\/01\/Grid-para-bordas.png\" alt=\"Grid para bordas\" srcSet=\"https:\/\/clmcontroller.com.br\/wp-content\/uploads\/2026\/01\/Grid-para-bordas.png 1080w,https:\/\/clmcontroller.com.br\/wp-content\/uploads\/2026\/01\/Grid-para-bordas-864x1536.png 864w,https:\/\/clmcontroller.com.br\/wp-content\/uploads\/2026\/01\/Grid-para-bordas-768x1365.png 768w,https:\/\/clmcontroller.com.br\/wp-content\/uploads\/2026\/01\/Grid-para-bordas-450x800.png 450w,https:\/\/clmcontroller.com.br\/wp-content\/uploads\/2026\/01\/Grid-para-bordas-225x400.png 225w,https:\/\/clmcontroller.com.br\/wp-content\/uploads\/2026\/01\/Grid-para-bordas-150x267.png 150w\" sizes=\"(min-width: 1024px) 45vh, 100vw\" disable-inline-width=\"true\"><\/amp-img><\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<p><\/amp-story-grid-layer><amp-story-grid-layer template=\"vertical\" aspect-ratio=\"412:618\" class=\"grid-layer\"><\/p>\n<div class=\"page-fullbleed-area\">\n<div class=\"page-safe-area\">\n<div style=\"position:absolute;pointer-events:none;left:-2.42718%;top:-11.00324%;width:104.85437%;height:122.49191%;opacity:1\">\n<div style=\"pointer-events:initial;width:100%;height:100%;display:block;position:absolute;top:0;left:0;z-index:0\" class=\"mask\" id=\"el-166fe32c-3505-48dc-aca9-2d73a75281e7\">\n<div class=\"fill\" style=\"background-color:#212844;will-change:transform\"><\/div>\n<\/div>\n<\/div>\n<div style=\"position:absolute;pointer-events:none;left:14.32039%;top:15.04854%;width:72.08738%;height:24.27184%;opacity:1\">\n<div id=\"anim-12cda9e9-383b-4888-9a78-7c4f8a96b43f\" class=\"animation-wrapper\" style=\"width:100%;height:100%;display:block;position:absolute;top:0;left:0;--initial-opacity:0;--initial-transform:none\">\n<div id=\"anim-ee7f289a-34f5-4d04-9a9a-0f571fa55428\" class=\"animation-wrapper\" style=\"width:100%;height:100%;display:block;position:absolute;top:0;left:0;--initial-opacity:1;--initial-transform:translate3d(-119.86532%, 0px, 0)\">\n<div style=\"pointer-events:initial;width:100%;height:100%;display:block;position:absolute;top:0;left:0;z-index:0;border-radius:0.6734006734006733% 0.6734006734006733% 0.6734006734006733% 0.6734006734006733% \/ 1.3333333333333335% 1.3333333333333335% 1.3333333333333335% 1.3333333333333335%\" id=\"el-c54ddd67-3d36-4859-87b7-6f246c8126f7\">\n<h3 class=\"fill text-wrapper\" style=\"white-space:pre-line;overflow-wrap:break-word;word-break:break-word;margin:0.0799663299663302% 0;font-family:&quot;Montserrat&quot;,sans-serif;font-size:0.404531em;line-height:1.2;text-align:left;padding:0;color:#000000\"><span><span style=\"color: #eee\">A responsabilidade pelo pagamento geralmente \u00e9 de quem <\/span><span style=\"font-weight: 700; color: #eee\">recebe o bem<\/span><span style=\"color: #eee\"> \u2014 o herdeiro ou donat\u00e1rio.<\/span><\/span><\/h3>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<div style=\"position:absolute;pointer-events:none;left:14.32039%;top:45.79288%;width:72.08738%;height:38.99676%;opacity:1\">\n<div id=\"anim-fb93de05-a52a-4c60-8363-ca61e6369d8e\" class=\"animation-wrapper\" style=\"width:100%;height:100%;display:block;position:absolute;top:0;left:0;--initial-opacity:0;--initial-transform:none\">\n<div id=\"anim-4a694727-57e0-4fa7-a322-a8776f1f7676\" class=\"animation-wrapper\" style=\"width:100%;height:100%;display:block;position:absolute;top:0;left:0;--initial-opacity:1;--initial-transform:translate3d(118.85521%, 0px, 0)\">\n<div style=\"pointer-events:initial;width:100%;height:100%;display:block;position:absolute;top:0;left:0;z-index:0;border-radius:0.6734006734006733% 0.6734006734006733% 0.6734006734006733% 0.6734006734006733% \/ 0.8298755186721992% 0.8298755186721992% 0.8298755186721992% 0.8298755186721992%\" id=\"el-b4cebbdf-a91c-4507-864d-666576f7bb1c\">\n<h3 class=\"fill text-wrapper\" style=\"white-space:pre-line;overflow-wrap:break-word;word-break:break-word;margin:0.0799663299663302% 0;font-family:&quot;Montserrat&quot;,sans-serif;font-size:0.404531em;line-height:1.2;text-align:left;padding:0;color:#000000\"><span><span style=\"color: #eee\">O imposto deve ser recolhido antes da conclus\u00e3o do invent\u00e1rio ou do registro da transfer\u00eancia para a propriedade ser efetivada.<\/span><\/span><\/h3>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<div style=\"position:absolute;pointer-events:none;left:13.83495%;top:40.93851%;width:72.57282%;height:3.23625%;opacity:1\">\n<div id=\"anim-82c2aab4-19b0-4c33-b7be-f9f8962a2f78\" class=\"animation-wrapper\" style=\"width:100%;height:100%;display:block;position:absolute;top:0;left:0;--initial-opacity:0;--initial-transform:none\">\n<div style=\"pointer-events:initial;width:100%;height:100%;display:block;position:absolute;top:0;left:0;z-index:0\" class=\"mask\" id=\"el-dc50ed2e-ef39-453a-a64f-344ebe1adbc4\">\n<div class=\"fill\" style=\"background-color:#fff;will-change:transform\"><\/div>\n<\/div>\n<\/div>\n<\/div>\n<div style=\"position:absolute;pointer-events:none;left:13.83495%;top:86.40777%;width:72.57282%;height:3.23625%;opacity:1\">\n<div id=\"anim-783b1531-e97a-4220-b9fe-147a1c1039cf\" class=\"animation-wrapper\" style=\"width:100%;height:100%;display:block;position:absolute;top:0;left:0;--initial-opacity:0;--initial-transform:none\">\n<div style=\"pointer-events:initial;width:100%;height:100%;display:block;position:absolute;top:0;left:0;z-index:0\" class=\"mask\" id=\"el-bd0c276e-5906-4bce-ad88-7b01383408ab\">\n<div class=\"fill\" style=\"background-color:#fff;will-change:transform\"><\/div>\n<\/div>\n<\/div>\n<\/div>\n<div style=\"position:absolute;pointer-events:none;left:13.83495%;top:10.35599%;width:72.57282%;height:3.23625%;opacity:1\">\n<div id=\"anim-42e971b5-6ac4-4e8b-b095-b9887265b27f\" class=\"animation-wrapper\" style=\"width:100%;height:100%;display:block;position:absolute;top:0;left:0;--initial-opacity:0;--initial-transform:none\">\n<div style=\"pointer-events:initial;width:100%;height:100%;display:block;position:absolute;top:0;left:0;z-index:0\" class=\"mask\" id=\"el-e0188ef2-08cf-4c87-a3e3-d88eac3b5647\">\n<div class=\"fill\" style=\"background-color:#fff;will-change:transform\"><\/div>\n<\/div>\n<\/div>\n<\/div>\n<div style=\"position:absolute;pointer-events:none;left:0;top:-9.2233%;width:100.24272%;height:118.60841%;opacity:1\">\n<div style=\"pointer-events:initial;width:100%;height:100%;display:block;position:absolute;top:0;left:0;z-index:0\" class=\"mask\" id=\"el-60fc29b8-ac91-41f9-a98a-89950265aaef\">\n<div style=\"position:absolute;width:100%;height:100.16675%;left:0%;top:-0.08337%\" data-leaf-element=\"true\"><amp-img layout=\"fill\" src=\"https:\/\/clmcontroller.com.br\/wp-content\/uploads\/2026\/01\/Grid-para-bordas-2.png\" alt=\"Grid para bordas\" srcSet=\"https:\/\/clmcontroller.com.br\/wp-content\/uploads\/2026\/01\/Grid-para-bordas-2.png 1080w,https:\/\/clmcontroller.com.br\/wp-content\/uploads\/2026\/01\/Grid-para-bordas-2-864x1536.png 864w,https:\/\/clmcontroller.com.br\/wp-content\/uploads\/2026\/01\/Grid-para-bordas-2-768x1365.png 768w,https:\/\/clmcontroller.com.br\/wp-content\/uploads\/2026\/01\/Grid-para-bordas-2-450x800.png 450w,https:\/\/clmcontroller.com.br\/wp-content\/uploads\/2026\/01\/Grid-para-bordas-2-225x400.png 225w,https:\/\/clmcontroller.com.br\/wp-content\/uploads\/2026\/01\/Grid-para-bordas-2-150x267.png 150w\" sizes=\"(min-width: 1024px) 45vh, 100vw\" disable-inline-width=\"true\"><\/amp-img><\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<p><\/amp-story-grid-layer><\/amp-story-page><amp-story-page id=\"a96cc5b4-72c2-4a82-b429-d2c0edcb2351\" auto-advance-after=\"7s\"><amp-story-animation layout=\"nodisplay\" trigger=\"visibility\"><script type=\"application\/json\">[{\"selector\":\"#anim-062e2e2d-1baa-44f0-99c7-77d7f2c09949\",\"keyframes\":{\"opacity\":[0,1]},\"delay\":0,\"duration\":600,\"easing\":\"cubic-bezier(0.4, 0.4, 0.0, 1)\",\"fill\":\"both\"}]<\/script><\/amp-story-animation><amp-story-animation layout=\"nodisplay\" trigger=\"visibility\"><script type=\"application\/json\">[{\"selector\":\"#anim-aac9fa99-9d0f-4d47-833e-c3d6afc42bfd\",\"keyframes\":{\"opacity\":[0,1]},\"delay\":0,\"duration\":600,\"easing\":\"cubic-bezier(0.2, 0.6, 0.0, 1)\",\"fill\":\"both\"}]<\/script><\/amp-story-animation><amp-story-animation layout=\"nodisplay\" trigger=\"visibility\"><script type=\"application\/json\">[{\"selector\":\"#anim-461208a9-ba7f-480a-b5d3-321c77dcf0a2\",\"keyframes\":{\"transform\":[\"translate3d(119.19192%, 0px, 0)\",\"translate3d(0px, 0px, 0)\"]},\"delay\":0,\"duration\":600,\"easing\":\"cubic-bezier(0.2, 0.6, 0.0, 1)\",\"fill\":\"both\"}]<\/script><\/amp-story-animation><amp-story-animation layout=\"nodisplay\" trigger=\"visibility\"><script type=\"application\/json\">[{\"selector\":\"#anim-cedb4733-3768-43f9-9d2b-525649db3f26\",\"keyframes\":{\"opacity\":[0,1]},\"delay\":0,\"duration\":600,\"easing\":\"cubic-bezier(0.4, 0.4, 0.0, 1)\",\"fill\":\"both\"}]<\/script><\/amp-story-animation><amp-story-animation layout=\"nodisplay\" trigger=\"visibility\"><script type=\"application\/json\">[{\"selector\":\"#anim-4f0f1736-2bee-4cf6-9ff9-90a12143c7bc\",\"keyframes\":{\"opacity\":[0,1]},\"delay\":0,\"duration\":600,\"easing\":\"cubic-bezier(0.2, 0.6, 0.0, 1)\",\"fill\":\"both\"}]<\/script><\/amp-story-animation><amp-story-animation layout=\"nodisplay\" trigger=\"visibility\"><script type=\"application\/json\">[{\"selector\":\"#anim-0e2e75bb-297a-45bf-bf5f-9a40a59e3791\",\"keyframes\":{\"transform\":[\"translate3d(-119.52862%, 0px, 0)\",\"translate3d(0px, 0px, 0)\"]},\"delay\":0,\"duration\":600,\"easing\":\"cubic-bezier(0.2, 0.6, 0.0, 1)\",\"fill\":\"both\"}]<\/script><\/amp-story-animation><amp-story-animation layout=\"nodisplay\" trigger=\"visibility\"><script type=\"application\/json\">[{\"selector\":\"#anim-ed1927d3-c390-461d-aeae-218d439576a2\",\"keyframes\":{\"opacity\":[0,1]},\"delay\":0,\"duration\":600,\"easing\":\"cubic-bezier(0.4, 0.4, 0.0, 1)\",\"fill\":\"both\"}]<\/script><\/amp-story-animation><amp-story-grid-layer template=\"vertical\" aspect-ratio=\"412:618\" class=\"grid-layer\"><\/p>\n<div class=\"page-fullbleed-area\" style=\"background-color:#ffffff\">\n<div class=\"page-safe-area\">\n<div style=\"position:absolute;pointer-events:none;left:0;top:-9.25926%;width:100%;height:118.51852%;opacity:1\">\n<div style=\"pointer-events:initial;width:100%;height:100%;display:block;position:absolute;top:0;left:0;z-index:0\" class=\"mask\" id=\"el-a5bca39b-d368-40d1-96fd-67f48f5dc90e\">\n<div style=\"position:absolute;width:100%;height:100%;left:0%;top:0%\" data-leaf-element=\"true\"><amp-img layout=\"fill\" src=\"https:\/\/clmcontroller.com.br\/wp-content\/uploads\/2026\/01\/Grid-para-bordas.png\" alt=\"Grid para bordas\" srcSet=\"https:\/\/clmcontroller.com.br\/wp-content\/uploads\/2026\/01\/Grid-para-bordas.png 1080w,https:\/\/clmcontroller.com.br\/wp-content\/uploads\/2026\/01\/Grid-para-bordas-864x1536.png 864w,https:\/\/clmcontroller.com.br\/wp-content\/uploads\/2026\/01\/Grid-para-bordas-768x1365.png 768w,https:\/\/clmcontroller.com.br\/wp-content\/uploads\/2026\/01\/Grid-para-bordas-450x800.png 450w,https:\/\/clmcontroller.com.br\/wp-content\/uploads\/2026\/01\/Grid-para-bordas-225x400.png 225w,https:\/\/clmcontroller.com.br\/wp-content\/uploads\/2026\/01\/Grid-para-bordas-150x267.png 150w\" sizes=\"(min-width: 1024px) 45vh, 100vw\" disable-inline-width=\"true\"><\/amp-img><\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<p><\/amp-story-grid-layer><amp-story-grid-layer template=\"vertical\" aspect-ratio=\"412:618\" class=\"grid-layer\"><\/p>\n<div class=\"page-fullbleed-area\">\n<div class=\"page-safe-area\">\n<div style=\"position:absolute;pointer-events:none;left:-2.42718%;top:-11.00324%;width:104.85437%;height:122.49191%;opacity:1\">\n<div style=\"pointer-events:initial;width:100%;height:100%;display:block;position:absolute;top:0;left:0;z-index:0\" class=\"mask\" id=\"el-ed11d8d6-81ae-4741-b766-092a3d35d033\">\n<div class=\"fill\" style=\"background-color:#212844;will-change:transform\"><\/div>\n<\/div>\n<\/div>\n<div style=\"position:absolute;pointer-events:none;left:14.07767%;top:17.47573%;width:72.08738%;height:29.12621%;opacity:1\">\n<div id=\"anim-4f0f1736-2bee-4cf6-9ff9-90a12143c7bc\" class=\"animation-wrapper\" style=\"width:100%;height:100%;display:block;position:absolute;top:0;left:0;--initial-opacity:0;--initial-transform:none\">\n<div id=\"anim-0e2e75bb-297a-45bf-bf5f-9a40a59e3791\" class=\"animation-wrapper\" style=\"width:100%;height:100%;display:block;position:absolute;top:0;left:0;--initial-opacity:1;--initial-transform:translate3d(-119.52862%, 0px, 0)\">\n<div style=\"pointer-events:initial;width:100%;height:100%;display:block;position:absolute;top:0;left:0;z-index:0;border-radius:0.6734006734006733% 0.6734006734006733% 0.6734006734006733% 0.6734006734006733% \/ 1.1111111111111112% 1.1111111111111112% 1.1111111111111112% 1.1111111111111112%\" id=\"el-3e703ddd-32c6-40ba-8833-83daebcc82c5\">\n<h3 class=\"fill text-wrapper\" style=\"white-space:pre-line;overflow-wrap:break-word;word-break:break-word;margin:0.0799663299663302% 0;font-family:&quot;Montserrat&quot;,sans-serif;font-size:0.404531em;line-height:1.2;text-align:left;padding:0;color:#000000\"><span><span style=\"color: #eee\">As al\u00edquotas variam por estado \u2014 geralmente <\/span><span style=\"font-weight: 700; color: #eee\">de 2% a 8%<\/span><span style=\"color: #eee\"> do valor dos bens, dentro do limite permitido pela Constitui\u00e7\u00e3o.<\/span><\/span><\/h3>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<div style=\"position:absolute;pointer-events:none;left:14.07767%;top:53.07443%;width:72.08738%;height:29.12621%;opacity:1\">\n<div id=\"anim-aac9fa99-9d0f-4d47-833e-c3d6afc42bfd\" class=\"animation-wrapper\" style=\"width:100%;height:100%;display:block;position:absolute;top:0;left:0;--initial-opacity:0;--initial-transform:none\">\n<div id=\"anim-461208a9-ba7f-480a-b5d3-321c77dcf0a2\" class=\"animation-wrapper\" style=\"width:100%;height:100%;display:block;position:absolute;top:0;left:0;--initial-opacity:1;--initial-transform:translate3d(119.19192%, 0px, 0)\">\n<div style=\"pointer-events:initial;width:100%;height:100%;display:block;position:absolute;top:0;left:0;z-index:0;border-radius:0.6734006734006733% 0.6734006734006733% 0.6734006734006733% 0.6734006734006733% \/ 1.1111111111111112% 1.1111111111111112% 1.1111111111111112% 1.1111111111111112%\" id=\"el-a415b15d-11bb-4e4c-a729-94e323ce729e\">\n<h3 class=\"fill text-wrapper\" style=\"white-space:pre-line;overflow-wrap:break-word;word-break:break-word;margin:0.0799663299663302% 0;font-family:&quot;Montserrat&quot;,sans-serif;font-size:0.404531em;line-height:1.2;text-align:left;padding:0;color:#000000\"><span><span style=\"color: #eee\">Planejamento sucess\u00f3rio \u2014 como doa\u00e7\u00f5es graduais ou holding familiar \u2014 pode reduzir o impacto fiscal.<\/span><\/span><\/h3>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<div style=\"position:absolute;pointer-events:none;left:13.83495%;top:48.38188%;width:72.08738%;height:3.23625%;opacity:1\">\n<div id=\"anim-cedb4733-3768-43f9-9d2b-525649db3f26\" class=\"animation-wrapper\" style=\"width:100%;height:100%;display:block;position:absolute;top:0;left:0;--initial-opacity:0;--initial-transform:none\">\n<div style=\"pointer-events:initial;width:100%;height:100%;display:block;position:absolute;top:0;left:0;z-index:0\" class=\"mask\" id=\"el-d29b7277-8a83-4f88-94da-d2596d6aa0a2\">\n<div class=\"fill\" style=\"background-color:#fff;will-change:transform\"><\/div>\n<\/div>\n<\/div>\n<\/div>\n<div style=\"position:absolute;pointer-events:none;left:13.83495%;top:83.81877%;width:72.08738%;height:3.23625%;opacity:1\">\n<div id=\"anim-062e2e2d-1baa-44f0-99c7-77d7f2c09949\" class=\"animation-wrapper\" style=\"width:100%;height:100%;display:block;position:absolute;top:0;left:0;--initial-opacity:0;--initial-transform:none\">\n<div style=\"pointer-events:initial;width:100%;height:100%;display:block;position:absolute;top:0;left:0;z-index:0\" class=\"mask\" id=\"el-8fb37d67-b5d7-4692-af31-7a321d11d9f2\">\n<div class=\"fill\" style=\"background-color:#fff;will-change:transform\"><\/div>\n<\/div>\n<\/div>\n<\/div>\n<div style=\"position:absolute;pointer-events:none;left:14.07767%;top:12.78317%;width:72.08738%;height:3.23625%;opacity:1\">\n<div id=\"anim-ed1927d3-c390-461d-aeae-218d439576a2\" class=\"animation-wrapper\" 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