Imunidade Tributária das Entidades Religiosas: Uma Análise Crítica da Jurisprudência do STF

Abstract

This article analyzes the tax immunity granted to religious entities under Article 150, VI, “b”, of the 1988 Brazilian Federal Constitution, examining its scope and the criteria adopted by the Federal Supreme Court (STF) in interpreting this provision. The research focuses on two relevant cases: Extraordinary Appeal No. 325.822, which recognized tax immunity from property tax (IPTU) for real estate leased by churches as long as the income is allocated to their essential purposes, and Direct Action of Unconstitutionality No. 4.439, which, although not directly addressing tax matters, illustrates the Court’s protective stance regarding religious freedom. The study also considers doctrinal debates and official data pointing to the significant economic expansion of churches in Brazil, raising questions about the limits of such a benefit. Methodologically, this is a bibliographical and documental research supported by doctrine, legislation, and case law. The conclusion reached is that, while tax immunity constitutes a fundamental guarantee of religious freedom, it requires greater regulation and oversight to prevent abuse and to ensure that it does not turn into a privilege incompatible with the principles of equality and tax justice.