In undivided inheritances, the head of the family is responsible for paying the Property Tax (IMI) for the property(ies) included in the inheritance, clarified the Tax and Customs Authority (AT) through a post shared on Facebook.
“Until the share is made, it is the head of the family who represents the inheritance before the AT and ensures the fulfillment of tax obligations,” the tax authority added.
Head of the family: What does the law say?
According to the law, the “head of the family is the normal administrative body, which exercises its functions until the share is completed (Articles 2079 and following of the Civil Code)”.
“The head of the family administers the deceased’s own property and, if they were married in a community property regime, the common property of the couple. This is a position of a non-transferable nature, inter vivos or mortis causa, although some acts of administration may be carried out through an agent (Article 2095 of the Civil Code),” it states.
Additionally, “it is also a position of a gratuitous nature, except in cases where it is exercised by the executor (Article 2095 of the Civil Code)”.
“The head of the family is one of the people listed in Article 2080 of the Civil Code and according to the order indicated therein, with the first place going to the surviving spouse. However, Article 2084 of the Civil Code allows that, by agreement of all heirs, another person may be appointed to exercise such a position,” it can be read in the Diário da República.
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“It should also be noted that under Article 2082 of the Civil Code, the role of the head of the family may be given to someone incapable, in which case the position is exercised by their legal representative. If all persons who could assume the position of head of the family have requested exemption, as per Article 2085 of the Civil Code, or have been removed from the position, as outlined in Article 2086 of the Civil Code, the court shall, either ex officio or at the request of any interested party, proceed with appointing the head of the family (Article 2083 of the Civil Code),” it further states.
Moreover: “Article 2088 of the Civil Code grants the head of the family the authority to demand, either from the heirs themselves or from third parties, the delivery of the inherited goods that are subject to their administration. This means that they can use actions of claim or possessory actions against anyone possessing or holding inheritance assets”.
“The head of the family primarily has powers of mere administration. However, they must meet certain expenses, namely, the expenses with the funeral and suffrages of the author of the succession and, in addition, the expenses resulting from the administration of the inheritance itself. For this, Article 2090 of the Civil Code enables them to sell certain perishable assets of the inheritance. Lastly, it is worth noting that the head of the family must render accounts annually (Article 2093 of the Civil Code),” is also stipulated by the law.
