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CNJ removes requirement for advance ITCMD payment in extrajudicial inventories
The National Council of Justice (CNJ) has issued a resolution, following a request from the Colégio Notarial do Brasil — Conselho Federal (CNB/CF), stating that the Inheritance and Donation Tax (ITCMD) no longer needs to be paid in advance for extrajudicial inventories.
Previously, proof of tax payment was a mandatory condition for finalizing public deeds of inventory and partition in notary offices. This requirement often hindered families who possessed assets, such as real estate, but lacked the immediate liquidity to pay the tax. Under the new rules, the deed can be formalized first, though the tax obligation remains subject to state-level regulations, deadlines, and potential penalties for late payment.
Extrajudicial inventories in Brazil have seen significant growth. Since the legal permission for the procedure began in 2007, there have been over 3.1 million deeds recorded. In 2025 alone, 261,602 acts were performed, marking a record high and a nearly 580% increase in volume since the start of the series.
Entities
Brazil · Colégio Notarial do Brasil — Conselho Federal · Conselho Nacional de Justiça · ITCMD
Claims
What the coverage asserts, and how many sources carry each claim.
- [● 3 SOURCES] The CNJ determined that ITCMD tax no longer needs to be paid in advance for extrajudicial inventories. portaldiarioderondonia.com · www.brasilemfolhas.com.br · destakjornal.com.br
- [● 3 SOURCES] In 2025, 261,602 extrajudicial inventory acts were recorded, the highest annual volume in the series. portaldiarioderondonia.com · www.brasilemfolhas.com.br · destakjornal.com.br
- [○ 1 SOURCE] The resolution does not create tax exemptions or reductions; tax amounts remain subject to state rules. www.brasilemfolhas.com.br
- [● 3 SOURCES] The change was made following a request from the CNB/CF. portaldiarioderondonia.com · www.brasilemfolhas.com.br · destakjornal.com.br
- [● 3 SOURCES] Between 2007 and July 2026, 3,114,091 extrajudicial inventory deeds were performed in Brazil. portaldiarioderondonia.com · www.brasilemfolhas.com.br · destakjornal.com.br
- [○ 1 SOURCE] Notaries must record in the deed that parties are aware of tax obligations and notify the Tax Authority within five days if the tax remains unpaid. www.brasilemfolhas.com.br