Brazil federal land transfer fee on Union land (laudêmio, SPU)
Brazil · Laudêmio – Secretaria do Patrimônio da União (SPU), pago por DARF
Payment recognised in about 1–2 business days; CAT issued online after recognition; holder change up to 60 days
What the report shows
Federal charge of 5% on onerous transfers of property built on Union land (for example coastal 'terrenos de marinha'), paid by DARF before the deed. The notary needs the SPU transfer authorisation certificate (CAT), issued only after payment.
Who needs it
buyers and sellers of coastal property (Rio de Janeiro, Santos, Florianópolis, Recife, Salvador), notaries' clients, real-estate lawyers, foreign buyers of beach property
Why people order it
sell or buy coastal property, permuta or capital contribution of Union-land property, obtain the CAT for the deed
Legal limits
Anyone may calculate and pay; the CAT is issued in the current holder's name. Foreign buyers in border or special areas may also need prior SPU authorisation.
Issued by
Secretariat of Federal Property (Secretaria do Patrimônio da União – SPU), Ministry of Management · Official source
Questions and answers
How do I get Brazil federal land transfer fee on Union land (laudêmio, SPU)?
Only the person concerned can obtain it, directly from Secretariat of Federal Property (Secretaria do Patrimônio da União – SPU), Ministry of Management. SPU portal (sistema.patrimoniodetodos.gov.br) → Calcular laudêmio (requerimento 1) → enter the property RIP number, declared transaction value and percentage transferred → Ficha de Cálculo de Laudêmio (FCL) and DARF generated → pay the DARF → Emitir CAT (requerimento 17) with RIP and FCL number → after the deed, change the holder (requerimento 14).
Joy Work OS is a private service and not the issuing authority. You can also order this document directly from the authority at the official fee.