{"id":3050,"date":"2018-09-25T20:17:22","date_gmt":"2018-09-25T20:17:22","guid":{"rendered":"https:\/\/acarneiro.adv.br\/holding\/?p=3050"},"modified":"2018-10-03T02:48:31","modified_gmt":"2018-10-03T02:48:31","slug":"quanto-custa-um-inventario-e-uma-partilha","status":"publish","type":"post","link":"https:\/\/acarneiro.adv.br\/holding\/quanto-custa-um-inventario-e-uma-partilha\/","title":{"rendered":"Quanto custa um Invent\u00e1rio e uma Partilha?"},"content":{"rendered":"

Ap\u00f3s o per\u00edodo de luto, \u00e9 importante come\u00e7ar e realizar o invent\u00e1rio e proceder com a partilha para os herdeiros o quanto antes.<\/p>\n

H\u00e1 tr\u00eas gastos principais que devem ser levados em conta para que se proceda com o invent\u00e1rio.<\/p>\n

1. Impostos<\/h2>\n

No Estado de Santa Catarina, deve-se proceder com o pagamento do ITCMD que varia conforme a ocorr\u00eancia do fato gerador (morte da pessoa), valor de bens e se os herdeiros s\u00e3o ou n\u00e3o s\u00e3o parentes colaterais (por exemplo, irm\u00e3os).<\/p>\n

\u00c9 importante atentar para se proceder com a abertura do invent\u00e1rio antes de 60 dias, sen\u00e3o deve-se pagar uma multa de 20%\u00a0 do valor do Imposto, ficando 9,6 % o valor com multa. Sem multa o valor \u00e9 devido de 8% sobre o Esp\u00f3lio.<\/p>\n

“Lei\u00a0 13.136\/04 – Art. 13.<\/span>\u00a0Fica sujeito \u00e0 multa:<\/p>\n

I – de vinte por cento do valor do imposto, aquele que deixar de:<\/p>\n

a) abrir, dentro de prazo legal, processo de invent\u00e1rio ou\u00a0partilha;”<\/p>\n\n\n\n\n\n\n\n\n\n\n\n
FATO GERADOR<\/strong><\/td>\nVALOR<\/strong><\/td>\nImp <\/strong><\/td>\nMulta <\/strong><\/td>\n<\/tr>\n
de 01\/01\/67 a 18\/08\/78 – Lei 3.933\/66<\/td>\nQualquer<\/td>\n\u00a03%<\/td>\n20%<\/td>\n<\/tr>\n
de 19\/08\/78 a 31\/12\/81 – Dec 5.577\/78<\/td>\nQualquer<\/td>\n\u00a02%<\/td>\n20%<\/td>\n<\/tr>\n
de 01\/01\/82 a 28\/12\/91 – Lei 5.963\/81<\/td>\nQualquer<\/td>\n\u00a04%<\/td>\n20%
\n20%<\/td>\n<\/tr>\n
A partir de 01\/03\/89 \u00a0 – Lei 7.540\/88<\/td>\nAltera o percentual da multa<\/td>\n——<\/td>\n\u00a020%<\/td>\n<\/tr>\n
de 01\/01\/92 a 29\/07\/92 – Lei 8.511\/91<\/td>\n– At\u00e9 5000 UFRs
\n– Entre 5.000 e 10.000 UFRs
\n– Acima de 10.000 UFRs
\nPara consultar a tabela UFR<\/a><\/strong> \u00a0<\/strong><\/td>\n		2%
\n4%
\n6%<\/td>\n		\u00a020%<\/td>\n<\/tr>\n
de 30\/07\/92 a 02\/07\/98 – Lei 8.760\/92<\/td>\n– At\u00e9 5000 UFRs
\n– Entre 5.000 e 10.000 UFRs
\n– Acima de 10.000 UFRs
\nPara consultar a tabela UFR<\/a><\/strong><\/td>\n		\u00a02%
\n4%
\n6%<\/td>\n		\u00a020%<\/td>\n<\/tr>\n
de 03\/07\/98 a 28\/02\/05 Lei 10.789\/98<\/td>\n– At\u00e9 40.000 UFIRs
\n– Acima de 40.000 UFIRs
\nPara consultar a tabela UFIR<\/a> \u00a0<\/strong><\/td>\n		\u00a02%
\n4%<\/td>\n		\u00a020%<\/td>\n<\/tr>\n
A partir de 01\/03\/05 Lei 13.136\/04<\/td>\n– At\u00e9 R$ 20.000
\n– de R$ 20.000,01 a R$ 50.000
\n– de R$ 50.000,01 a R$ 150.000
\n– Acima de R$ 150.000
\nParente colateral e n\u00e3o parente<\/td>\n		\u00a01%
\n3%
\n5%
\n7%
\n8%<\/td>\n		\u00a020% – 50%<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Tabela retirada do site:\u00a0http:\/\/www.sef.sc.gov.br\/index.php?option=com_content&task=view&id=156&Itemid=116<\/p>\n

2.\u00a0 Custas Processuais e Emolumentos<\/h2>\n

Abertura do Processo: Calculado com rela\u00e7\u00e3o ao valor da causa (total de bens do invent\u00e1rio). Valor do teto em Santa Catarina no Tribunal de Justi\u00e7a \u00e9 de R$ 5.000,00 (cinco mil reais) para invent\u00e1rios que somam mais de R$ 700.000,00 (setecentos mil reais).<\/p>\n

Emolumentos, como certid\u00e3o de nascimento (R$20,90), certid\u00e3o de casamento (R$20,90), certid\u00e3o de im\u00f3veis (R$12,25), avalia\u00e7\u00f5es de valores de im\u00f3veis por perito (valor depende do perito e estipulado por tabela), etc..<\/p>\n

Valores aproximados no Estado de Santa Catarina.<\/p>\n

3. Honor\u00e1rios Advocat\u00edcios<\/h2>\n

Tanto para invent\u00e1rios Extrajudiciais como para Invent\u00e1rios Judiciais deve haver a presen\u00e7a de um advogado.<\/p>\n

As custas de honor\u00e1rios advocat\u00edcios variam conforme cada Estado. No estado de Santa Catarina, os valores a serem cobrados est\u00e3o dispon\u00edveis de forma p\u00fablica atrav\u00e9s do link:\u00a0http:\/\/www.oab-sc.org.br\/arquivo\/galeria\/1_32_5a788ca12b475.pdf <\/a><\/p>\n

 <\/p>\n","protected":false},"excerpt":{"rendered":"

Ap\u00f3s o per\u00edodo de luto, \u00e9 importante come\u00e7ar e realizar o invent\u00e1rio e proceder com a partilha para os herdeiros o quanto antes. H\u00e1 tr\u00eas gastos [\u2026]<\/span><\/p>\n","protected":false},"author":1,"featured_media":3108,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[37,41,42],"tags":[],"class_list":["post-3050","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-direito-civil","category-direito-de-familia","category-direito-tributario"],"yoast_head":"\nQuanto custa um Invent\u00e1rio e uma Partilha? - Carneiro Advocacia - Planejamento Tributário<\/title>\n<meta name=\"description\" content=\"Ap\u00f3s o per\u00edodo de luto, \u00e9 importante come\u00e7ar e realizar o invent\u00e1rio e proceder com a partilha para os herdeiros o quanto antes.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/acarneiro.adv.br\/holding\/quanto-custa-um-inventario-e-uma-partilha\/\" \/>\n<meta property=\"og:locale\" content=\"pt_BR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Quanto custa um Invent\u00e1rio e uma Partilha?\" \/>\n<meta property=\"og:description\" content=\"Ap\u00f3s o per\u00edodo de luto, \u00e9 importante come\u00e7ar e realizar o invent\u00e1rio e proceder com a partilha para os herdeiros o quanto antes.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/acarneiro.adv.br\/holding\/quanto-custa-um-inventario-e-uma-partilha\/\" \/>\n<meta property=\"og:site_name\" content=\"Carneiro Advocacia - Planejamento Tributário\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/carneiroadvocaciacivil\" \/>\n<meta property=\"article:published_time\" content=\"2018-09-25T20:17:22+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2018-10-03T02:48:31+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/acarneiro.adv.br\/holding\/wp-content\/uploads\/2018\/10\/inventario.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"499\" \/>\n\t<meta property=\"og:image:height\" content=\"274\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"admin\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Escrito por\" \/>\n\t<meta name=\"twitter:data1\" content=\"admin\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. tempo de leitura\" \/>\n\t<meta name=\"twitter:data2\" content=\"2 minutos\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/acarneiro.adv.br\/holding\/quanto-custa-um-inventario-e-uma-partilha\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/acarneiro.adv.br\/holding\/quanto-custa-um-inventario-e-uma-partilha\/\"},\"author\":{\"name\":\"admin\",\"@id\":\"https:\/\/acarneiro.adv.br\/holding\/#\/schema\/person\/7f557aef02ff27f1a7017c4293e77deb\"},\"headline\":\"Quanto custa um Invent\u00e1rio e uma Partilha?\",\"datePublished\":\"2018-09-25T20:17:22+00:00\",\"dateModified\":\"2018-10-03T02:48:31+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/acarneiro.adv.br\/holding\/quanto-custa-um-inventario-e-uma-partilha\/\"},\"wordCount\":464,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\/\/acarneiro.adv.br\/holding\/#organization\"},\"image\":{\"@id\":\"https:\/\/acarneiro.adv.br\/holding\/quanto-custa-um-inventario-e-uma-partilha\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/acarneiro.adv.br\/holding\/wp-content\/uploads\/2018\/10\/inventario.jpg\",\"articleSection\":[\"Direito Civil\",\"Direito de Fam\u00edlia\",\"Direito Tribut\u00e1rio\"],\"inLanguage\":\"pt-BR\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\/\/acarneiro.adv.br\/holding\/quanto-custa-um-inventario-e-uma-partilha\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/acarneiro.adv.br\/holding\/quanto-custa-um-inventario-e-uma-partilha\/\",\"url\":\"https:\/\/acarneiro.adv.br\/holding\/quanto-custa-um-inventario-e-uma-partilha\/\",\"name\":\"Quanto custa um Invent\u00e1rio e uma Partilha? 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