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This article will discuss the structure of the Tax on the Transmission of Real Estate ITBI, passing through the General Theory of Tax Law, notably for the aspects of the Incidence Hypothesis, using as a theoretical framework the book Tax Injury Hypothesis of Geraldo Ataliba. Based on this approach will be analyzed the compatibility of ITBI and ITBI supplementary charges with fine and interest carried out by the Municipality of Belo Horizonte in cases of acquisition of land for future construction and acquisition of autonomous real estate units for future delivery, with those elements of tax incidence hypothesis.

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O IMPOSTO SOBRE A TRANSMISSÃO DE BENS IMÓVEIS E A SUA INCIDÊNCIA QUANDO DA AQUISIÇÃO DE TERRENOS PARA CONSTRUÇÃO FUTURA E IMÓVEIS NA PLANTA NO MUNICÍPIO DE BELO HORIZONTE