A COBRANÇA INDEVIDA DO IMPOSTO PREDIAL E TERRITORIAL URBANO (IPTU) AOS ARRENDATÁRIOS DE PROPRIEDADES NO ÂMBITO DO PROGRAMA DE ARRENDAMENTO RESIDENCIAL (PAR)

The Urban Property and Land Tax (IPTU) is a municipal tax levied on the ownership of urban properties, as established in the Federal Constitution of 1988. However, within the scope of the Residential Leasing Program (PAR), controversies arise regarding the legality of charging this tax to lessees, given that property ownership remains linked to the Residential Leasing Fund (FAR), managed by Caixa Econômica Federal. Thus, this study aimed to analyze the improper collection of the Urban Property and Land Tax (IPTU) from lessees of properties under the Residential Leasing Program (PAR). The research adopted a qualitative and exploratory approach based on legislative, doctrinal, and jurisprudential analysis of the subject. It examined tax law regulations, PAR contracts, and judicial decisions discussing liability for IPTU payments. The results indicate that the IPTU charges imposed on PAR lessees present legal weaknesses, as they do not hold ownership of the properties, only a right of use conditioned on a lease contract. Additionally, jurisprudence and legal doctrine suggest that tax liability falls on the property owner rather than the mere possessor.