Selling Estate Property to Pay ITCMD | Guide
Learn how to sell estate property to pay ITCMD tax in extrajudicial probate before a notary public office, supported by CNJ regulations and heir consensus.
Última atualização:
Por Editorial Team of the 5th Notary Public Office of Recife — Notary Public Office · 5º Tabelionato de Notas de Recife
Note: This content describes Brazilian notary law.
This article answers
- Is it possible to sell estate property to pay ITCMD tax in extrajudicial probate?
- Who can sign the sale of estate property to pay ITCMD at a notary office?
- What documents are required to sell estate property to pay ITCMD?
- How long does it take to sell estate property to pay ITCMD at a notary public office?
- What happens if the heirs do not agree to sell estate property to pay ITCMD?
In summary
- It is legally possible to sell estate property to pay ITCMD (State Tax on Causa Mortis Transfers and Donations) in extrajudicial probate (inventário extrajudicial) before completing the division of assets.
- Authorization occurs through a public deed of appointment of an estate representative (escritura de nomeação de inventariante) with powers of sale, provided all heirs consent.
- Proceeds from the sale must be deposited into a linked account or used directly to pay due taxes and notary fees.
- This rule reduces estate illiquidity and prevents probate paralysis caused by a family's lack of financial resources.
Is it possible to sell estate property to pay ITCMD tax in extrajudicial probate?
Yes, you can sell estate property to pay ITCMD in extrajudicial probate directly through notary channels. Normative authorization issued by the National Council of Justice (CNJ - Conselho Nacional de Justiça) enabled the sale of assets belonging to the estate when necessary to cover transfer taxes arising from death (Lei nº 13.105/2015 - Código de Processo Civil, art. 610).
In probate practice, it was common for families to own real estate but face a shortage of liquid funds to pay the Imposto sobre Transmissão Causa Mortis e Doação (ITCMD - State Tax on Causa Mortis Transfers and Donations). To solve this impasse without filing a court lawsuit, heirs can formalize a deed appointing an estate representative (inventariante) with specific powers to alienate the property at a notary public office (tabelionato de notas) (Lei nº 11.441/2007, art. 1º).
When selling estate property to pay ITCMD, the appointed estate representative signs the preliminary agreement or final deed of purchase and sale. The funds obtained are allocated to pay the tax assessment and notary fees. The remaining balance joins the principal estate (monte-mor) to be partitioned at the conclusion of extrajudicial probate.
To learn more about the complete notary procedure steps, consult our guide on extrajudicial probate procedures and documents.
Who can sign the sale of estate property to pay ITCMD at a notary office?
The person who signs the transaction is the estate representative (inventariante) designated by the heirs in a public deed of appointment. To sell estate property to pay ITCMD, the representative acts on behalf of the deceased person's estate assets under Article 1,784 of the Código Civil (Civil Code) Lei nº 10.406/2002 — Código Civil, art. 1º.784.
All heirs qualified in the probate must have full civil capacity and formally consent to the sale of the property. Expression of intent takes place directly in the deed drawn up at the notary public office (tabelionato de notas), ensuring legal safety for both buyer and successors (Lei nº 10.406/2002 - Código Civil, art. 215).
If any heir prefers to grant powers remotely or via power of attorney, it is possible to use appointment of an estate representative by power of attorney. This option speeds up execution of the notary deed without requiring the physical presence of all family members at the registry office.
What documents are required to sell estate property to pay ITCMD?
Required documents are divided into three core categories: proof of succession, party qualification, and property status. To sell estate property to pay ITCMD, submitting complete documentation for both heirs and the deceased to the notary public office is essential.
The checklist includes:
- Death certificate of the deceased person;
- Identification documents (RG and CPF) and civil status certificates of all heirs and surviving spouse/partner;
- Public deed appointing the estate representative with express powers to alienate estate assets;
- Updated property title certificate (certidão de matrícula) showing clear title and absence of encumbrances, issued by the competent Real Estate Registry (Registro de Imóveis) (Lei nº 10.406/2002 - Código Civil, art. 1º,245);
- Municipal property tax (IPTU) or rural property tax (ITR) slips, plus municipal and federal tax clearance certificates;
- Preliminary tax valuation issued by the State Department of Revenue (Secretaria de Fazenda do Estado) to determine the exact ITCMD amount.
Without an updated property title certificate and proof of tax liability, the notary public (tabelião de notas) cannot execute the intended transaction (Lei nº 10.406/2002 - Código Civil, art. 108).
FAQ
Is it possible to sell estate property to pay ITCMD tax in extrajudicial probate?
Yes, it is possible to sell estate property to pay ITCMD in extrajudicial probate. The National Council of Justice allows an estate representative appointed by public deed to execute property sales to fund probate taxes and notary fees, provided all legally capable heirs agree.
Who can sign the sale of estate property to pay ITCMD at a notary office?
The estate representative designated in a public deed of appointment signs the preliminary agreement or final sale deed. Prior express consent from all qualified heirs is required for the notary act at the notary public office.
What documents are required to sell estate property to pay ITCMD?
Required documents include the deceased person's death certificate, public deed appointing the estate representative, personal identification documents for all heirs, an updated property title certificate, and tax assessment guides for inheritance taxes.
How long does it take to sell estate property to pay ITCMD at a notary public office?
Appointing an estate representative and obtaining authorization to sell estate property to pay ITCMD takes between 5 and 15 business days at a notary public office, assuming all property and heir documentation is complete and free of pending issues.
What happens if the heirs do not agree to sell estate property to pay ITCMD?
Lack of consensus prevents executing the sale at a notary public office. If heirs disagree on selling estate property to pay ITCMD, the probate must be transferred to civil court for judicial review and ruling.
Base legal
- codigo 10.406 2002 — Lei nº 10.406/2002 — Código Civil
- lei_federal 11.441 2007 — Lei nº 11.441/2007
- codigo 13.105 2015 — Lei nº 13.105/2015 — Código de Processo Civil
- codigo 10.406 2002 — Lei nº 10.406/2002 — Código Civil
- codigo 10.406 2002 — Lei nº 10.406/2002 — Código Civil
- codigo 10.406 2002 — Lei nº 10.406/2002 — Código Civil