Tax Authority (Finanças)PDF form

Notification of Inheritance or Gift to the Tax Authority (Participação de herança ou doação às Finanças)

A form for notifying the Tax and Customs Authority (Finanças) of assets received through inheritance or as a gift, with annexes for each type of asset and beneficiary.

Official form: Modelo 1 do Imposto do Selo · Autoridade Tributária e Aduaneira

What it is for

Report an estate opened following someone's death
Report a gift of assets
List properties, movable assets, receivables, shareholdings or charges that form part of the transfer

Example (fictitious). Titus Gorila has inherited a house and some savings from an uncle and needs to know how to report the inheritance.

What it is

Stamp Duty Form 1 (Modelo 1 do Imposto do Selo) is the main application for reporting transfers without consideration. It is accompanied by annexes I-01 to I-06, depending on the assets (properties, rights, movable assets, receivables, shareholdings, securities, charges), annex II-01 for heirs, annex II-02 for legatees, donees or those who acquired by adverse possession, and annex III when there are more than four beneficiaries. Which ones to use depends on the case. A report following a death can be submitted on the Tax Portal (Portal das Finanças), through the e-balcão online service desk or in person by appointment. We do not calculate the tax or submit the report.

What you receive

You receive the official blank PDF form, with an explanation of what it is for. The Titus assistant answers your questions about filling it in. You can combine it with other documents in the same request, with a single payment. We do not ask for any password for forms.

Titus assistant

Do you have questions about this form? Ask, for example, what a field means or who should sign it.

The assistant explains; it does not fill in or submit anything on your behalf. Do not type passwords or third parties' data.

Things to note

You receive the blank form, and the declarant fills it in and signs it, sometimes with help from the local Tax Office (Serviço de Finanças) for the beneficiary annexes. Older instructions do not confirm today's rates or exemptions; please check the version with the Tax and Customs Authority (Finanças). We do not submit it and do not guarantee the outcome.

Frequently asked questions

How do I know which asset annexes to include?

It depends on what was inherited or given: annexes I-01 to I-06 correspond to categories of assets. Use only those that apply to your case.

What if there are more than four heirs?

The form provides Annex III for additional beneficiaries beyond the first four.