{"id":99695,"date":"2026-08-21T14:25:10","date_gmt":"2026-08-21T17:25:10","guid":{"rendered":"https:\/\/murray.adv.br\/?p=99695"},"modified":"2026-08-21T14:25:10","modified_gmt":"2026-08-21T17:25:10","slug":"inventario-extrajudicial-nao-exigira-mais-pagamento-previo-de-imposto-sobre-transmissao","status":"publish","type":"post","link":"https:\/\/murray.adv.br\/en\/inventario-extrajudicial-nao-exigira-mais-pagamento-previo-de-imposto-sobre-transmissao\/","title":{"rendered":"Invent\u00e1rio extrajudicial n\u00e3o exigir\u00e1 mais\u00a0pagamento pr\u00e9vio de\u00a0imposto sobre transmiss\u00e3o\u00a0"},"content":{"rendered":"
\n
As fam\u00edlias que recorrem ao invent\u00e1rio extrajudicial, aquele feito em cart\u00f3rio para realizar a partilha consensual de bens deixados por uma pessoa falecida, n\u00e3o precisar\u00e3o mais recolher antecipadamente o Imposto sobre Transmiss\u00e3o Causa Mortis e Doa\u00e7\u00e3o (ITCMD) para concluir a escritura p\u00fablica. A decis\u00e3o, adotada em sess\u00e3o do Conselho Nacional de Justi\u00e7a (CNJ) realizada nesta ter\u00e7a-feira (18), atende a requerimento feito pelo Col\u00e9gio Notarial do Brasil \u2014 Conselho Federal (CNB\/CF).\u00a0\u00a0<\/strong><\/em><\/h6>\n<\/header>\n

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21.08.2026<\/p>\n

\"Voc\u00ea<\/p>\n
12\u00aa Sess\u00e3o Ordin\u00e1ria de 2026 \/ Foto: Pedro Fran\u00e7a\/CNJ<\/em><\/div>\n<\/div>\n
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A entidade representativa da categoria pretendia\u00a0tr\u00eas altera\u00e7\u00f5es\u00a0da Resolu\u00e7\u00e3o CNJ n. 35\/2007,\u00a0que disciplina a lavratura dos atos notariais relacionados a invent\u00e1rio, partilha, separa\u00e7\u00e3o consensual, div\u00f3rcio consensual e extin\u00e7\u00e3o consensual de uni\u00e3o est\u00e1vel por via administrativa.\u00a0Uma foi deferida pelo Plen\u00e1rio e duas indeferidas.\u00a0<\/span>\u00a0<\/span><\/p>\n

Por unanimidade, o colegiado do CNJ seguiu integralmente o voto do relator e corregedor nacional de justi\u00e7a, ministro Mauro Campbell, que considerou pertinente, na quest\u00e3o do ITCMD, a solicita\u00e7\u00e3o realizada pelos not\u00e1rios. No artigo 15, a resolu\u00e7\u00e3o dizia que \u201co recolhimento dos tributos incidentes deve anteceder a lavratura da escritura\u201d \u2014 trecho revogado por ato normativo na 12\u00aa Sess\u00e3o Ordin\u00e1ria do CNJ.\u00a0<\/span>\u00a0<\/span><\/p>\n

Foi rejeitado o pedido que pretendia uma altera\u00e7\u00e3o do artigo 12-B, V, da resolu\u00e7\u00e3o pela qual estaria dispensada pr\u00e9via decis\u00e3o judicial para invent\u00e1rios extrajudiciais que incluam testamentos revogados. A altera\u00e7\u00e3o n\u00e3o aprovada valeria tamb\u00e9m para os caducos, ou seja, testamentos que perdem a efic\u00e1cia de suas disposi\u00e7\u00f5es devido a fatos supervenientes que impedem sua execu\u00e7\u00e3o. O Col\u00e9gio Notarial pretendia ainda alterar o art. 34 da resolu\u00e7\u00e3o, para possibilitar a lavratura de Escritura P\u00fablica de Div\u00f3rcio Consensual ou Dissolu\u00e7\u00e3o de Uni\u00e3o Est\u00e1vel com partilha de bens, mesmo com filhos menores ou incapazes.\u00a0<\/span>\u00a0<\/span><\/p>\n

Diante da n\u00e3o aprova\u00e7\u00e3o dessas duas quest\u00f5es, segue valendo a reda\u00e7\u00e3o que condiciona a formaliza\u00e7\u00e3o do ato cartor\u00e1rio \u00e0 demonstra\u00e7\u00e3o do tr\u00e2nsito em julgado da senten\u00e7a judicial que tiver resolvido as quest\u00f5es relacionadas a guarda, visita e alimentos de menores.\u00a0<\/span>\u00a0<\/span><\/p>\n

Celeridade e gest\u00e3o fiscal<\/span><\/b>\u00a0<\/span><\/p>\n

Pela proposta de resolu\u00e7\u00e3o apresentada pelo relator, a lavratura de escritura de invent\u00e1rio e partilha extrajudicial ficou descondicionada do pagamento pr\u00e9vio do ITCMD. O relator considerou que o requerimento do CNB\/CF vai ao encontro de decis\u00f5es anteriores do Plen\u00e1rio em mat\u00e9ria tribut\u00e1ria.<\/span>\u00a0<\/span><\/p>\n

\u201cA solu\u00e7\u00e3o que se imp\u00f5e \u00e9 a mesma j\u00e1 adotada por este\u00a0Conselho em casos an\u00e1logos, ou seja,\u00a0os tabeli\u00f5es\u00a0de notas de todo o pa\u00eds devem,\u00a0sim,\u00a0ser orientados a n\u00e3o mais negar a lavratura de escrituras de invent\u00e1rio com base na aus\u00eancia de\u00a0Certid\u00e3o Negativa de D\u00e9bito ou\u00a0pr\u00e9vio recolhimento de\u00a0ITCMD\u201d, comparou.<\/span>\u00a0<\/span><\/p>\n

Positivo ou negativo<\/span><\/b>\u00a0<\/span><\/p>\n

Com rela\u00e7\u00e3o\u00a0\u00e0s Certid\u00f5es Negativas de D\u00e9bitos, continua cabendo ao tabeli\u00e3o a\u00a0solicita\u00e7\u00e3o desses documentos, sendo eles negativos ou positivos, fazendo constar do ato notarial a informa\u00e7\u00e3o sobre a exist\u00eancia de eventuais\u00a0d\u00edvidas, para seguran\u00e7a das partes.\u00a0<\/span>\u00a0<\/span><\/p>\n

\u201cEsta abordagem preserva a autonomia privada dos herdeiros, cumpre o dever de informa\u00e7\u00e3o e seguran\u00e7a jur\u00eddica do tabeli\u00e3o e, ao mesmo tempo, respeita a veda\u00e7\u00e3o \u00e0s san\u00e7\u00f5es pol\u00edticas, mantendo a cobran\u00e7a dos cr\u00e9ditos tribut\u00e1rios nos trilhos do devido processo\u00a0legal, que \u00e9 a execu\u00e7\u00e3o fiscal\u201d, explicou o corregedor.\u00a0<\/span>\u00a0<\/span><\/p>\n

No caso do ITCMD, segundo a an\u00e1lise do\u00a0ministro Campbell, a futura cobran\u00e7a do imposto estar\u00e1\u00a0garantida\u00a0mediante a\u00a0consigna\u00e7\u00e3o na escritura de declara\u00e7\u00e3o expressa das partes sobre\u00a0a ci\u00eancia da obriga\u00e7\u00e3o tribut\u00e1ria, ainda a ser quitada,\u00a0e\u00a0a comunica\u00e7\u00e3o do ato notarial \u00e0 Fazenda estadual.\u00a0<\/span>\u00a0<\/span><\/p>\n

\u201cTal medida equilibra a celeridade com a responsabilidade fiscal, evitando que a\u00a0desjudicializa\u00e7\u00e3o\u00a0se torne vetor de inseguran\u00e7a para o er\u00e1rio\u00a0p\u00fablico\u201d, considerou.\u00a0<\/span>\u00a0<\/span><\/p>\n

Pedido de Provid\u00eancias n. 0008622-24.2025.2.00.0000.<\/span>\u00a0<\/span><\/p>\n

Texto: Mariana Mainenti\u00a0<\/em>
\nEdi\u00e7\u00e3o: Beatriz Borges\u00a0e Waleiska Fernandes\u00a0<\/em>
\nRevis\u00e3o: Caroline Zanetti<\/em>
\nFonte: Ag\u00eancia CNJ de Not\u00edcias<\/em><\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"

As fam\u00edlias que recorrem ao invent\u00e1rio extrajudicial, aquele feito em cart\u00f3rio para realizar a partilha consensual de bens deixados por uma pessoa falecida, n\u00e3o precisar\u00e3o mais recolher antecipadamente o Imposto sobre Transmiss\u00e3o Causa Mortis e Doa\u00e7\u00e3o (ITCMD) para concluir a escritura p\u00fablica. A decis\u00e3o, adotada em sess\u00e3o do Conselho Nacional de Justi\u00e7a (CNJ) realizada nesta […]<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[8106],"tags":[27102],"class_list":["post-99695","post","type-post","status-publish","format-standard","hentry","category-murray-news","tag-cnj"],"yoast_head":"\nInvent\u00e1rio extrajudicial n\u00e3o exigir\u00e1 mais\u00a0pagamento pr\u00e9vio de\u00a0imposto sobre transmiss\u00e3o\u00a0 - Murray Advogados<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/murray.adv.br\/en\/inventario-extrajudicial-nao-exigira-mais-pagamento-previo-de-imposto-sobre-transmissao\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Invent\u00e1rio extrajudicial n\u00e3o exigir\u00e1 mais\u00a0pagamento pr\u00e9vio de\u00a0imposto sobre transmiss\u00e3o\u00a0 - Murray Advogados\" \/>\n<meta property=\"og:description\" content=\"As fam\u00edlias que recorrem ao invent\u00e1rio extrajudicial, aquele feito em cart\u00f3rio para realizar a partilha consensual de bens deixados por uma pessoa falecida, n\u00e3o precisar\u00e3o mais recolher antecipadamente o Imposto sobre Transmiss\u00e3o Causa Mortis e Doa\u00e7\u00e3o (ITCMD) para concluir a escritura p\u00fablica. 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