CNJ changes rules for extrajudicial inventory tax payments in Brazil

The National Council of Justice (CNJ) has amended Resolution No. 35/2007 to change the procedures for extrajudicial inventories and asset partitions in Brazil. The decision, approved unanimously, removes the requirement that the Inheritance and Donation Tax (ITCMD) must be paid before a notary can draft the public deed.

While the tax remains mandatory, the timing of the payment has changed. Notaries can now formalize the inventory even if the ITCMD has not yet been collected. To ensure tax obligations are met, the deed must explicitly state that the parties are aware of the unpaid tax, and the notary must notify the state treasury responsible for collection.

The change follows a request from the Colégio Notarial do Brasil – Conselho Federal (CNB/CF) and aims to increase the speed and efficiency of administrative asset distribution. The rapporteur, Justice Mauro Campbell Marques, noted that the absence of a tax clearance certificate or prior payment should not prevent the conclusion of the notary act, as tax collection will continue through established legal channels.