Quanto custa fazer um inventário? (Direito das Sucessões)
Autor: Dolglas Eduardo Silva | Publicado: 2017-04-24T10:19:00-03:00



Com o falecimento do autor da herança, abre-se a sucessão. O inventário é o procedimento através do qual, se fará a arrecadação e a partilha dos bens deixados pelo falecido, entre os seus herdeiros e legatários.



Os custos do inventário são basicamente três: (1) ITCMD (Imposto de Transmissão Causa Mortis ou Doação) (2) Custas Processuais ou Cartorárias e (3) Honorários Advocatícios.



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(1) ITCMD (IMPOSTO DE TRANSMISSÃO CAUSA MORTIS OU DOAÇÃO)&nbsp;



O ITCMD é um imposto estadual recolhido sobre toda transmissão de bens por causa mortis ou por doação. Por ser um imposto estadual sua alíquota varia de estado para estado. Em Minas Gerais a alíquota é de 5% sobre o valor da herança. Se for recolhido em até 90 dias, será aplicado um desconto de 15%. Não possuindo condições para pagamento à vista, os herdeiros poderão requerer o seu parcelamento. Para saber mais sobre o tema acesse o link da Secretaria Estadual de Fazenda de Minas Gerais (http://www.fazenda.mg.gov.br/empresas/impostos/itcd/)


(2) CUSTAS PROCESSUAIS OU CARTORÁRIAS


Desde 2007, fazer um inventário tornou-se um procedimento mais fácil, com a possibilidade do mesmo ser feito em cartório, desde que preenchidos os requisitos legais. Se for feito em Cartório, será necessário o pagamento das custas cartorárias, se for judicial, será necessário o pagamento das custas processuais. Ambas são fixadas pelo Tribunal de Justiça e reajustadas anualmente. Para saber o valor, acesse o link do Tribunal de Justiça de Minas Gerais (http://www.tjmg.jus.br/portal/processos/custas-emolumentos/menu-em-abas/tabela-de-emolumentos-2017.htm)


(3) HONORÁRIOS ADVOCATÍCIOS



Não há como fazer inventário sem o acompanhamento de advogado, sendo os honorários advocatícios o terceiro custo para a realização do inventário. O valor dos honorários variará de acordo com a complexidade da causa, o número herdeiro, a quantidade e situação dos bens e direitos, se é litigioso ou consensual. Como parâmetro a OAB/MG orienta que o valor dos honorários deve ser de 6% do valor da herança, resguardado o mínimo de R$4.000,00. Para saber mais sobre os honorários advocatícios, acesse o link da OAB/MG (http://www.oabmg.org.br/pdf_jornal/Tabela%202015%20-%20correta%20%281%29.pdf)