The Timing of Taxation in Probate Proceedings: Between the Moment of ITCMD Liability and the Pacifying Function of Estate Partition
The Timing of Taxation in Probate Proceedings: Between the Moment of ITCMD Liability and the Pacifying Function of Estate Partition
DOI:
https://doi.org/10.51473/rcmos.v1i2.2025.1806Keywords:
Taxable event, Probate, Estate partitionAbstract
Probate proceedings demand both legal accuracy and human sensitivity. While the estate attempts to reorganize assets after death, Brazilian tax law — especially the Constitution, the National Tax Code and the Civil Procedure Code — must operate coherently to determine the precise timing of ITCMD liability. Although death initiates inheritance transmission (Civil Code art. 1.784), the taxable event is not complete until the judicial confirmation of partition defines asset ownership, valuation and legal entitlement. Early tax collection disregards the logic of the legal-tax structure and disrupts the pacifying function of probate. Drawing on authoritative doctrine, this article argues that time is a civilizing force in taxation and that the ITCMD becomes enforceable only with the homologated partition.
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References
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Copyright (c) 2025 Joelmi Lacerda Rocha (Autor)
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