Service Invoice in the Tax Reform Context
14/08/2025HIGHLIGHTS
Estate Report: How does it work, when and how to submit it?
Procedure is mandatory for the tax regularization of the deceased person's assets and rights.
The Estate Report, regulated by the SRF Regulatory Instruction No. 81/2001, is a mandatory procedure that involves the assets, rights, and obligations of the deceased person. It follows the death and is submitted annually by the executor until the probate process is concluded, with the final judgment of the public deed of inventory and partition or the judicial decision regarding partition, additional partition, or adjudication of the inventoried assets. It is essential for the tax regularization of the estate's situation.
Understand how this process works, when to perform it, and what the executor's obligations are.
What is the Estate Report?
Estate Report is a financial statement that must be submitted, on behalf of the deceased, by the executor (the person responsible for managing the estate) to the tax authorities. The purpose of this report is to declare the income, assets, and debts of the deceased up until the moment the assets are distributed among the heirs.
What are the types of Estate Report?
There are three main types of estate report: the initial, the intermediate, and the final reports.
| Type of Declaration | Description |
|---|---|
| Initial and Intermediate Report | They must be prepared and submitted starting from the year following the death. They follow the same rules as the Individual Income Tax Return (DIRPF) and include all income of the deceased, including those from private or shared assets and rights. For married couples or those in a stable union, it is necessary to include half of the income from shared assets or the percentage agreed upon by the parties. |
| Final Report | It is submitted when the probate process is completed, with the division of assets among the heirs. In this declaration, the executor must provide the case number, the date of the final decision, and the division of assets among the heirs, identifying each one and the value they received. |
When and how to submit the Estate Report?
The submission of the Initial and Intermediate Reports must follow the same deadline as the Individual Income Tax Return. In the case of the Final Estate Report, the submission deadline depends on when the judicial decision becomes final. If the decision occurs between January and February, the Final Estate Report must be submitted in the same year. If the decision occurs after the last day of February, the submission must be made in the following year, within the same deadline as the Income Tax Return.
Specialized support
DPC offers assistance in preparing estate declarations, guidance on taxes related to inheritances and donations, as well as comprehensive support in tax consulting for individuals. Count on this support: dpc@dpc.com.br.
How can DPC help your company?
Domingues e Pinho Contadores has a specialized team ready to assist your company.
Contact us at dpc@dpc.com.br
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