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STJ autoriza partilha de herança em cartório sem pagamento imediato do ITCMD
Publicado em 12/01/2026
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Entendimento firmado em 2025 permite concluir inventários extrajudiciais com acordo entre herdeiros antes do recolhimento do imposto e segue válido em 2026
Uma decisão da Segunda Turma do Superior Tribunal de Justiça, firmada no segundo semestre de 2025 e que continua produzindo efeitos em 2026, autorizou a realização da partilha de bens em inventário extrajudicial sem a exigência de recolhimento imediato do Imposto sobre Transmissão Causa Mortis e Doação (ITCMD). O entendimento vale para casos em que há consenso entre os herdeiros, todos são maiores e capazes e não existe litígio sobre a divisão do patrimônio.
Veja: link
Fonte: sinoregsp.org.br – 07-01-2026