{"id":"br-fee-laudemio-spu","page":"https://joyworkos.com/en/reports/brazil-laudemio-union-land-transfer-fee/","name":"Brazil federal land transfer fee on Union land (laudêmio, SPU)","name_en":"Brazil federal land transfer fee on Union land (laudêmio, SPU)","local_name":"Laudêmio – Secretaria do Patrimônio da União (SPU), pago por DARF","country":"BR","country_name":"Brazil","category":"Government fees","what_it_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":"sell or buy coastal property, permuta or capital contribution of Union-land property, obtain the CAT for the deed","price":null,"sold_by_joy":false,"delivery":"Payment recognised in about 1–2 business days; CAT issued online after recognition; holder change up to 60 days","format":"FCL, paid DARF and CAT (PDF)","who_can_order":"Anyone","what_we_need":{"details":"Property RIP number (SPU registration), transaction value and type, percentage transferred, current holder's and buyer's CPF/CNPJ","upload":"none","authorisation":"none","original_by_courier":false},"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.","issuer":"Secretariat of Federal Property (Secretaria do Patrimônio da União – SPU), Ministry of Management","official_source":"https://sistema.patrimoniodetodos.gov.br/requerimento/1","how_to_get_it_yourself":"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).","faq":[{"q":"How do I get Brazil federal land transfer fee on Union land (laudêmio, SPU)?","a":"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)."}],"languages":[{"lang":"he","page":"https://joyworkos.com/reports/brazil-laudemio-union-land-transfer-fee/"},{"lang":"en","page":"https://joyworkos.com/en/reports/brazil-laudemio-union-land-transfer-fee/"},{"lang":"pt","page":"https://joyworkos.com/pt/reports/brazil-laudemio-union-land-transfer-fee/"}],"order":null,"seller":"Joy Work OS (Neos Tech Ltd, Israel) — a private service, not the issuing authority"}