{"id":25050,"date":"2026-10-07T14:08:40","date_gmt":"2026-10-07T14:08:40","guid":{"rendered":"https:\/\/globaltax.com.uy\/imposto-sobre-heranca-no-uruguai\/"},"modified":"2026-10-07T14:08:40","modified_gmt":"2026-10-07T14:08:40","slug":"imposto-sobre-heranca-no-uruguai","status":"publish","type":"post","link":"https:\/\/globaltax.com.uy\/pt-br\/imposto-sobre-heranca-no-uruguai\/","title":{"rendered":"Imposto sobre heran\u00e7a no Uruguai: o que se paga"},"content":{"rendered":"<div class=\"gt-keybox\">\n<p><strong>Em resumo:<\/strong><\/p>\n<ul>\n<li><strong>O Uruguai n\u00e3o tem imposto sobre heran\u00e7a<\/strong> (como o ITCMD brasileiro). O antigo imposto sucess\u00f3rio foi revogado em 1974.<\/li>\n<li>Paga-se apenas o <strong>ITP sobre im\u00f3veis<\/strong> herdados: <strong>3%<\/strong> para filhos, netos ou pais do falecido e <strong>4%<\/strong> para os demais, inclusive o c\u00f4njuge.<\/li>\n<li>A base \u00e9 o <strong>valor real do Catastro<\/strong>, n\u00e3o o pre\u00e7o de mercado.<\/li>\n<li>Dinheiro, contas, a\u00e7\u00f5es e bens m\u00f3veis n\u00e3o pagam imposto ao serem herdados.<\/li>\n<\/ul>\n<\/div>\n<div class=\"gt-toc\">\n<p>Conte\u00fado<\/p>\n<ol>\n<li><a href=\"#existe\">Existe imposto sobre heran\u00e7a?<\/a><\/li>\n<li><a href=\"#itp\">O ITP sobre im\u00f3veis<\/a><\/li>\n<li><a href=\"#outros\">Outros impostos e custos<\/a><\/li>\n<li><a href=\"#brasil\">Herdeiros no Brasil<\/a><\/li>\n<li><a href=\"#faq\">Perguntas frequentes<\/a><\/li>\n<\/ol>\n<\/div>\n<p>Neste guia explicamos quais impostos se pagam ao herdar no Uruguai, quanto \u00e9 o ITP e o que muda quando os herdeiros moram no Brasil. Para o processo completo, veja <a href=\"https:\/\/globaltax.com.uy\/pt-br\/sucessao-no-uruguai\/\">heran\u00e7a e sucess\u00e3o no Uruguai<\/a>.<\/p>\n<h2 id=\"existe\">Existe imposto sobre heran\u00e7a no Uruguai?<\/h2>\n<p><strong>N\u00e3o.<\/strong> O Uruguai teve um imposto sucess\u00f3rio de 1893 at\u00e9 1974, quando foi revogado. Hoje s\u00f3 existe o imposto sobre a <strong>transmiss\u00e3o de im\u00f3veis<\/strong>, que tamb\u00e9m se aplica \u00e0 heran\u00e7a.<\/p>\n<h2 id=\"itp\">O ITP sobre im\u00f3veis herdados<\/h2>\n<table>\n<thead>\n<tr>\n<th>Herdeiro<\/th>\n<th>Al\u00edquota<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>Filhos, netos, pais e av\u00f3s<\/td>\n<td>3%<\/td>\n<\/tr>\n<tr>\n<td>C\u00f4njuge ou companheiro<\/td>\n<td>4%<\/td>\n<\/tr>\n<tr>\n<td>Irm\u00e3os, sobrinhos e outros<\/td>\n<td>4%<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>A base \u00e9 o valor real fixado pela Dire\u00e7\u00e3o Nacional de Catastro, atualizado pela infla\u00e7\u00e3o. O prazo \u00e9 de um ano do falecimento; depois h\u00e1 multas e acr\u00e9scimos.<\/p>\n<h2 id=\"outros\">Outros impostos e custos<\/h2>\n<ul>\n<li>Imposto sobre o Patrim\u00f4nio, se o patrim\u00f4nio no Uruguai superar o m\u00ednimo.<\/li>\n<li>Tributos pendentes do im\u00f3vel.<\/li>\n<li>IRPF sobre o ganho, se os herdeiros venderem o im\u00f3vel depois.<\/li>\n<li>Honor\u00e1rios e custos do processo.<\/li>\n<\/ul>\n<h2 id=\"brasil\">Herdeiros que moram no Brasil<\/h2>\n<p>Os im\u00f3veis no Uruguai pagam o ITP uruguaio e passam por uma sucess\u00e3o no Uruguai. No Brasil, a heran\u00e7a pode estar sujeita ao ITCMD estadual, conforme as regras vigentes. Veja <a href=\"https:\/\/globaltax.com.uy\/pt-br\/requisitos-para-viver-no-uruguai-sendo-brasileiro\/\">viver no Uruguai sendo brasileiro<\/a> e nosso servi\u00e7o de <a href=\"https:\/\/globaltax.com.uy\/pt-br\/planejamento-patrimonial-e-continuidade-familiar\/\">planejamento patrimonial<\/a>.<\/p>\n<h2 id=\"faq\">Perguntas frequentes<\/h2>\n<div class=\"gt-faq-list\">\n<details>\n<summary>Existe imposto sobre heran\u00e7a no Uruguai?<\/summary>\n<p>N\u00e3o. S\u00f3 o ITP de 3% ou 4% sobre im\u00f3veis herdados.<\/p>\n<\/details>\n<details>\n<summary>Herdar dinheiro no Uruguai paga imposto?<\/summary>\n<p>N\u00e3o.<\/p>\n<\/details>\n<details>\n<summary>O c\u00f4njuge paga quanto?<\/summary>\n<p>4% sobre os im\u00f3veis herdados.<\/p>\n<\/details>\n<\/div>\n<h2>Precisa calcular os impostos de uma heran\u00e7a?<\/h2>\n<p>Na GlobalTax calculamos o ITP, tramitamos a sucess\u00e3o e coordenamos com herdeiros no Brasil, em portugu\u00eas. <a href=\"https:\/\/globaltax.com.uy\/pt-br\/contato\/\">Fale conosco<\/a>.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>N\u00e3o h\u00e1 imposto sobre heran\u00e7a no Uruguai: s\u00f3 o ITP de 3% ou 4% sobre im\u00f3veis. Como se calcula, prazo e o caso de herdeiros no Brasil.<\/p>\n","protected":false},"author":14,"featured_media":25073,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[287],"tags":[],"class_list":["post-25050","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-gerenciamento-de-formalidades-no-uruguai"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.6 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Imposto sobre heran\u00e7a no Uruguai: existe? | GlobalTax<\/title>\n<meta name=\"description\" content=\"N\u00e3o h\u00e1 imposto sobre heran\u00e7a no Uruguai: s\u00f3 o ITP de 3% ou 4% sobre im\u00f3veis. 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