Nicoli, Ricardo Luiz2025-09-152025-09-152025SERPA, Rodrigo. O IPTU da empresa virtual de advocacia em Goiânia: uma abordagem a partir da constituição econômica. Goiânia (GO), 2025. 86 f Dissertação (Mestrado Profissional em Direito Constitucional Econômico) - Centro Universitário Alves Faria, 2025.https://repositorio.unialfa.com.br/handle/123456789/631This dissertation analyzes the theme of the normative acts that establish the Urban Property and Territorial Tax (IPTU) of the residential property of the lawyer (and his family) who makes this his tax (fiscal) domicile and the respective CNPJ registration of the micro company type Individual Law Society in the type of e-commerce operation and service in the City of Goiania/GO, with labor, service and client acquisition via the platforms Jusbrasil, Instagram, Tik-tok, website and free lawyer by OAB-GO in force of Municipal Complementary Law 344/2021 (Municipal Tax Code). Bearing in mind that the City Hall of the Municipality of Goiania automatically changes the IPTU rate from residential property to commercial (or non-residential) property when opening the CNPJ of society unipersonal of lawyer, even despite it not being a physical lawyer's office, this is the justification and need to investigate such a legal phenomenon, given that the IPTU value generates an exaction of up to 500% (five hundred percent) increase in city tax. In order to discover what is the best legal solution for the delimited case, which is the correct rate for calculating the annual urban tax for this type of qualified property, the general objective of this work is to investigate the Brazilian constitutional, federal and municipal legislation of this district which legitimizes and recognizes the Individual Law Firm as a business activity that can be explored in today's virtual (digital) form in order to discover what is the fairest way of taxing the IPTU of this property where the Business Lawyer registers his tax domicile in your residence. Therefore, in order to achieve this general objective, it is necessary to include the following specific objectives in this delimited theme of this urban and city tax: studying the concept of IPTU in the doctrine and in the Magna Carta especially from the perspective of economic constitutional law; grope the tax and civil codes in relation to the aforementioned tax; examine business legislation and the statute of micro and small businesses; elucidate the laws of economic freedom and facilitation of starting a business as well as the statute of the bar association and thematic precedent of the supreme court; investigate the tax code of the city of Goiania from the perspective of justifying its recent reform as well as the position of the doctrine in the form of calculating the aforementioned charge; investigate the jurisprudence of the TJGO in relation to the delimited research topic and the term, examine the office and the act of digital (virtual) law as well as the legal provisions that define the calculation of IPTU. Therefore, an exploratory research was carried out that adopted a qualitative approach and bibliographical review, in addition to a deductive methodology with analysis of the law in force that was reflected in the judicial decisions of the city of Goiania. It is important to highlight the adherence of the theme delimited in this line of research and the area of concentration of the MADIR master's course, since the Economic Constitution and its principles were the only possible way to solve the problem researched. In view of this, as verified in the regulation of the economic analysis of constitutional law, the doctrine researched and the tax and business legislation, as well as the jurisprudence found in the Court of Justice of Goias, it is concluded that the urban territorial tax on the Lawyer's residential property in the city of Goiania/GO that makes this use only and solely as a tax/fiscal domicile for the purposes of registering with the tax authorities for the opening of an Individual Business Law Firm in virtual/digital form must be taxed at the rate as Built Property for Residential Use.ptImposto predial e territorial urbano (IPTU)Sociedade individual de advocaciaDireito tributárioCadastro Nacional da Pessoa Jurídica (CNPJ)