{"id":"br-fee-itcmd-sp","page":"https://joyworkos.com/en/reports/brazil-sao-paulo-itcmd-inheritance-gift-tax/","name":"São Paulo inheritance and gift tax (ITCMD)","name_en":"São Paulo inheritance and gift tax (ITCMD)","local_name":"ITCMD – Imposto sobre Transmissão Causa Mortis e Doação (Estado de São Paulo)","country":"BR","country_name":"Brazil","category":"Government fees","what_it_shows":"State tax on assets received by inheritance or donation, declared and paid by the heir or donee. Assets cannot be transferred to heirs (and deeds of donation cannot be completed) until it is paid.","who_needs_it":"heirs, donors and donees, families with property in São Paulo, inventory lawyers, heirs living abroad","why":"inventory (judicial or at a notary), donation of a property or money, gift to children, settle a Sefaz notice on undeclared donations","price":null,"sold_by_joy":false,"delivery":"Payment recognised in about 1–2 business days; the notary/court accepts the paid DARE and declaration","format":"ITCMD declaration PDF, DARE and bank/Pix receipt","who_can_order":"Anyone","what_we_need":{"details":"Deceased's or donor's CPF and data, heirs'/donees' CPF, list of assets with values (property venal values, bank balances, vehicles), date of death or donation, inventory type; or the DARE already issued","upload":"none","authorisation":"none","original_by_courier":false},"legal_limits":"Anyone may file and pay, but the heirs/donee are liable for correct values; inventory filings in court are made by a lawyer. Joy does not give tax advice on exemptions.","issuer":"São Paulo State Finance Department (Sefaz-SP)","official_source":"https://www10.fazenda.sp.gov.br/ITCMD_DEC/Default.aspx","how_to_get_it_yourself":"Sefaz-SP ITCMD declaration system → new declaration (inheritance: extrajudicial or judicial; or donation) → enter deceased/donor, heirs/donees, assets and values → system calculates the tax and issues the DARE → pay at a bank or by Pix. Installments: Sefaz-SP installment system (Nota Fiscal Paulista login or digital certificate).","faq":[{"q":"How do I get São Paulo inheritance and gift tax (ITCMD)?","a":"Only the person concerned can obtain it, directly from São Paulo State Finance Department (Sefaz-SP). Sefaz-SP ITCMD declaration system → new declaration (inheritance: extrajudicial or judicial; or donation) → enter deceased/donor, heirs/donees, assets and values → system calculates the tax and issues the DARE → pay at a bank or by Pix. Installments: Sefaz-SP installment system (Nota Fiscal Paulista login or digital certificate)."}],"languages":[{"lang":"he","page":"https://joyworkos.com/reports/brazil-sao-paulo-itcmd-inheritance-gift-tax/"},{"lang":"en","page":"https://joyworkos.com/en/reports/brazil-sao-paulo-itcmd-inheritance-gift-tax/"},{"lang":"pt","page":"https://joyworkos.com/pt/reports/brazil-sao-paulo-itcmd-inheritance-gift-tax/"}],"order":null,"seller":"Joy Work OS (Neos Tech Ltd, Israel) — a private service, not the issuing authority"}