ITCMD: Determination of the Initial Term of the Decay

The following project deals with the institute of decay within the scope of public law, therefore constitutional, tax and administrative law. The methodology used was the qualitative explanatory, in order to clarify about what is the tax in general and about the research problem. Its main objective is to determine the initial term of the decadent term of the transferable tax caused by death or by donation, the ITCMD. In or der for the form to be achieved in the best possible way, it is described in three chapters of what the tax is about, just as the taxable event is differentiated, which the reason could be the death of someone or donation. The forms of entries are of great importance in the calculation, since in each one there is a way to differentiate from the other as to how to count the decay period, raising doubts at the time of calculation. There is a differentiation in relation to the period of prescription and decay, decay being the subject of the article. The decay operates in view of the combination of two factors: the passage of time and the inertia of the right holder, and the decay of the right to launch is limited to the loss of the right to constitute the tax c redit over the course of a certain period. Finally, an analysis of the initial term, with jurisprudence leading to the final objective of the proposed article.