THE REAL RIGHT OF SLAB AND THE RESPONSIBILITY FOR THE PAYMENT OF URBAN PROPERTY AND LAND TAX

Abstract

This article analyzes the real right of slab in the Brazilian legal system, introduced by Law No. 13.465/2017, highlighting its historical, conceptual, and practical aspects, with emphasis on the responsibility for the payment of the Urban Property and Land Tax (IPTU). It aims to demonstrate how the legislative recognition of this right results from consolidated social practices, marked by accelerated urbanization and insufficient housing policies, while representing progress in guaranteeing the social function of property and the right to housing. The methodology is based on bibliographic and documentary review, supported by specialized doctrine, current legislation, and selected case law. The study adopts a critical approach, emphasizing both the advances and limitations of the institute, with particular attention to its practical application and to the challenges that still persist in urban land regularization in Brazil.