Probate (Inventário)

Probate (inventário) is the legal process through which a deceased person’s estate (espólio) is identified, appraised, and formally transferred to their heirs or beneficiaries. Until probate is finished and the partition decree (formal de partilha) is recorded on the title record, the property stays in the deceased’s name and no sale can be carried out through regular channels.

• Types: probate can be judicial, mandatory when there are minor or legally incapable heirs, or extrajudicial, executed at a notary office by public deed, when all heirs are of legal age, capable, and in agreement (art. 610 and § 1 of the 2015 Civil Procedure Code, combined with National Council of Justice Resolution CNJ 571/2024). Resolution CNJ 571/2024 allows extrajudicial probate even when there is a will, as long as it has already been registered and its validity recognized by a court.
• Deadline: probate must be opened within 60 days of the death (art. 611, 2015 Civil Procedure Code). Failure to comply subjects the estate to a penalty on the inheritance and gift tax (ITCMD).
• ITCMD in Santa Catarina: a progressive rate of 1% to 7% on the value of the assets transferred, under Santa Catarina State Law 19,053/2024, in effect since 09/18/2024. Confirm the current rate table with the state tax authority (SEF/SC) before giving any estimate to a client.
• Effect on the title record: the partition must be recorded with the CRI so the heirs are listed as owners and can sell the property.
• Surviving spouse’s share (meação): before the estate is partitioned, the surviving spouse’s or partner’s share (meação) must be separated out, since it is not part of the inheritance.
• Supplementary partition (sobrepartilha): assets discovered after probate is closed require an additional procedure called supplementary partition (art. 669, 2015 Civil Procedure Code).

In Florianópolis, high-end properties in probate, especially in neighborhoods like Jurerê Internacional and Lagoa da Conceição, often require careful appraisal, since state tax authorities may challenge values declared below market rate.