{"id":901188,"date":"2026-10-19T13:00:00","date_gmt":"2026-10-19T16:00:00","guid":{"rendered":"https:\/\/lexflowcrm.com.br\/blog\/?p=901188"},"modified":"2026-10-15T19:20:00","modified_gmt":"2026-10-15T22:20:00","slug":"itcmd-no-inventario-extrajudicial-cnj","status":"publish","type":"post","link":"https:\/\/lexflowcrm.com.br\/blog\/itcmd-no-inventario-extrajudicial-cnj\/","title":{"rendered":"ITCMD no invent\u00e1rio extrajudicial: CNJ dispensa o pagamento pr\u00e9vio para lavrar a escritura"},"content":{"rendered":"<p>A escritura p\u00fablica de invent\u00e1rio e partilha n\u00e3o depende mais da comprova\u00e7\u00e3o do pagamento do imposto sobre heran\u00e7a. A mudan\u00e7a na regra do ITCMD no invent\u00e1rio extrajudicial foi aprovada pelo Plen\u00e1rio do Conselho Nacional de Justi\u00e7a (CNJ) em 18 de agosto de 2026, virou a Resolu\u00e7\u00e3o 695, de 26 de agosto, e foi explicada pelo pr\u00f3prio CNJ em not\u00edcia de 21 de setembro de 2026.<\/p>\n<h2>O que mudou na Resolu\u00e7\u00e3o 35\/2007<\/h2>\n<p>A Resolu\u00e7\u00e3o 35\/2007 \u00e9 a norma do CNJ que orienta os cart\u00f3rios na lavratura de invent\u00e1rios, partilhas, separa\u00e7\u00f5es e div\u00f3rcios consensuais. Na reda\u00e7\u00e3o antiga, o art. 15 mandava quitar os tributos antes de assinar a escritura. Assim, na pr\u00e1tica, o pagamento do Imposto sobre Transmiss\u00e3o Causa Mortis e Doa\u00e7\u00e3o, o ITCMD, virava condi\u00e7\u00e3o para a fam\u00edlia concluir a divis\u00e3o dos bens no cart\u00f3rio.<\/p>\n<p>O Plen\u00e1rio, por\u00e9m, entendeu que essa trava contrariava a jurisprud\u00eancia do Supremo Tribunal Federal (STF) e do Superior Tribunal de Justi\u00e7a (STJ). Isso porque condicionar um ato ao pagamento funcionava como cobran\u00e7a indireta de imposto, o que esbarra no devido processo legal e na proibi\u00e7\u00e3o das chamadas san\u00e7\u00f5es pol\u00edticas em mat\u00e9ria tribut\u00e1ria. Para o CNJ, o invent\u00e1rio \u00e9 o meio de regularizar o patrim\u00f4nio herdado e, portanto, n\u00e3o pode ficar ref\u00e9m do recolhimento.<\/p>\n<p>O CNJ publicou a Resolu\u00e7\u00e3o 695\/2026 em 28 de agosto de 2026, e ela passou a valer na mesma data.<\/p>\n<h2>O imposto continua devido<\/h2>\n<p>A mudan\u00e7a n\u00e3o perdoa nem adia o ITCMD por conta pr\u00f3pria. Afinal, o imposto segue as leis de cada estado e do Distrito Federal, que definem c\u00e1lculo, prazo, isen\u00e7\u00f5es e casos de n\u00e3o incid\u00eancia. Por isso, a nova reda\u00e7\u00e3o do art. 15 traz duas salvaguardas:<\/p>\n<ul>\n<li><strong>Declara\u00e7\u00e3o na escritura.<\/strong> O tabeli\u00e3o registra que as partes, orientadas pelos advogados que as assistem, conhecem as obriga\u00e7\u00f5es tribut\u00e1rias e a forma de apurar e recolher o imposto, mencionando eventual isen\u00e7\u00e3o ou n\u00e3o incid\u00eancia.<\/li>\n<li><strong>Aviso ao fisco.<\/strong> Se o imposto n\u00e3o tiver sido pago antes, o cart\u00f3rio comunica a lavratura \u00e0 autoridade fiscal em cinco dias, ou no prazo que a lei tribut\u00e1ria fixar.<\/li>\n<\/ul>\n<p>O cart\u00f3rio, no entanto, n\u00e3o cobra o tributo nem responde por ele. A cobran\u00e7a fica com o fisco, pelos seus pr\u00f3prios meios, inclusive a execu\u00e7\u00e3o fiscal.<\/p>\n<h2>ITCMD no invent\u00e1rio extrajudicial: o que muda para o advogado<\/h2>\n<p>Dessa forma, a nova regra desloca para a assessoria jur\u00eddica parte do cuidado que antes se resolvia no balc\u00e3o do cart\u00f3rio. Pontos de aten\u00e7\u00e3o:<\/p>\n<ol>\n<li><strong>Orienta\u00e7\u00e3o documentada.<\/strong> A escritura vai dizer que o advogado orientou as partes. Por isso, entregue por escrito a estimativa do imposto, o prazo e as consequ\u00eancias do atraso pela lei do estado, e guarde a ci\u00eancia dos herdeiros.<\/li>\n<li><strong>Prazo estadual no calend\u00e1rio.<\/strong> Sem a trava do cart\u00f3rio, ningu\u00e9m vai lembrar o cliente do pagamento. Anote o vencimento previsto na lei local e combine quem acompanha a guia.<\/li>\n<li><strong>Fisco avisado em poucos dias.<\/strong> Explique aos herdeiros que o estado ser\u00e1 informado da escritura e pode iniciar a cobran\u00e7a, com os acr\u00e9scimos da lei.<\/li>\n<li><strong>Isen\u00e7\u00e3o e n\u00e3o incid\u00eancia com prova.<\/strong> Se houver isen\u00e7\u00e3o ou imunidade, leve os documentos para que a situa\u00e7\u00e3o conste do ato.<\/li>\n<li><strong>Assist\u00eancia obrigat\u00f3ria.<\/strong> O CPC s\u00f3 admite a escritura com todas as partes assistidas por advogado ou defensor p\u00fablico (art. 610, \u00a7 2\u00ba). Al\u00e9m disso, a declara\u00e7\u00e3o exigida pelo art. 15 refor\u00e7a esse papel.<\/li>\n<li><strong>Div\u00f3rcio segue a regra antiga.<\/strong> A altera\u00e7\u00e3o trata da escritura de invent\u00e1rio e partilha. O art. 38 da mesma resolu\u00e7\u00e3o, que pede prova do tributo na partilha desigual entre c\u00f4njuges no div\u00f3rcio, continua como estava.<\/li>\n<\/ol>\n<h2>Para a rotina do escrit\u00f3rio<\/h2>\n<p>Com a nova regra do ITCMD no invent\u00e1rio extrajudicial, a escritura pode sair mais cedo, mas o passivo tribut\u00e1rio continua com os herdeiros. Assim, vale incluir no fluxo de cada caso uma tarefa de acompanhamento do pagamento depois da escritura e registrar quem recebeu a orienta\u00e7\u00e3o. As pr\u00e1ticas de atendimento descritas no post sobre <a href=\"https:\/\/lexflowcrm.com.br\/blog\/clientes-na-advocacia-de-familia\/\">clientes na advocacia de fam\u00edlia<\/a> ajudam a explicar a novidade sem passar a falsa impress\u00e3o de que o imposto deixou de existir.<\/p>\n<p>Fonte: <a href=\"https:\/\/www.cnj.jus.br\/entenda-como-o-pagamento-previo-do-itcmd-descomplica-a-partilha-de-bens\/\" target=\"_blank\" rel=\"noopener\">Entenda como o pagamento pr\u00e9vio do ITCMD descomplica a partilha de bens<\/a>, publicada pelo CNJ em 21\/09\/2026.<\/p>\n<p><a href=\"https:\/\/app.lexflowcrm.com.br\/form\/w6o4vEjLMT7CRFTvYal1Ul\" target=\"_blank\" rel=\"noopener\">Agende uma demonstra\u00e7\u00e3o do LexFlow<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>O CNJ mudou a regra do ITCMD no invent\u00e1rio extrajudicial: a escritura n\u00e3o depende mais do pagamento pr\u00e9vio do imposto. Veja o que diz a Resolu\u00e7\u00e3o 695.<\/p>\n","protected":false},"author":4,"featured_media":901288,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[511],"tags":[521,133,578,580,636],"class_list":["post-901188","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-noticias-juridicas","tag-cartorios","tag-cnj","tag-inventario-extrajudicial","tag-itcmd","tag-sucessoes"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.8 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>ITCMD no invent\u00e1rio extrajudicial: o que mudou<\/title>\n<meta name=\"description\" content=\"O CNJ mudou a regra do ITCMD no invent\u00e1rio extrajudicial: a escritura n\u00e3o depende mais do pagamento pr\u00e9vio do imposto. Veja o que diz a Resolu\u00e7\u00e3o 695.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/lexflowcrm.com.br\/blog\/itcmd-no-inventario-extrajudicial-cnj\/\" \/>\n<meta property=\"og:locale\" content=\"pt_BR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"ITCMD no invent\u00e1rio extrajudicial: o que mudou\" \/>\n<meta property=\"og:description\" content=\"O CNJ mudou a regra do ITCMD no invent\u00e1rio extrajudicial: a escritura n\u00e3o depende mais do pagamento pr\u00e9vio do imposto. Veja o que diz a Resolu\u00e7\u00e3o 695.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/lexflowcrm.com.br\/blog\/itcmd-no-inventario-extrajudicial-cnj\/\" \/>\n<meta property=\"og:site_name\" content=\"LexFlow Blog\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/profile.php?id=61577788018320#\" \/>\n<meta property=\"article:published_time\" content=\"2026-10-19T16:00:00+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/lexflowcrm.com.br\/blog\/wp-content\/uploads\/2026\/10\/pexels-photo-955394.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1600\" \/>\n\t<meta property=\"og:image:height\" content=\"1068\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Luan Davi Rezende\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:creator\" content=\"@lexflowcrm\" \/>\n<meta name=\"twitter:site\" content=\"@lexflowcrm\" \/>\n<meta name=\"twitter:label1\" content=\"Escrito por\" \/>\n\t<meta name=\"twitter:data1\" content=\"Luan Davi Rezende\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. tempo de leitura\" \/>\n\t<meta name=\"twitter:data2\" content=\"4 minutos\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/lexflowcrm.com.br\\\/blog\\\/itcmd-no-inventario-extrajudicial-cnj\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/lexflowcrm.com.br\\\/blog\\\/itcmd-no-inventario-extrajudicial-cnj\\\/\"},\"author\":{\"name\":\"Luan Davi Rezende\",\"@id\":\"https:\\\/\\\/lexflowcrm.com.br\\\/blog\\\/#\\\/schema\\\/person\\\/e467a4e2cda6b8d148517c5e6450f053\"},\"headline\":\"ITCMD no invent\u00e1rio extrajudicial: CNJ dispensa o pagamento pr\u00e9vio para lavrar a escritura\",\"datePublished\":\"2026-10-19T16:00:00+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/lexflowcrm.com.br\\\/blog\\\/itcmd-no-inventario-extrajudicial-cnj\\\/\"},\"wordCount\":781,\"publisher\":{\"@id\":\"https:\\\/\\\/lexflowcrm.com.br\\\/blog\\\/#organization\"},\"image\":{\"@id\":\"https:\\\/\\\/lexflowcrm.com.br\\\/blog\\\/itcmd-no-inventario-extrajudicial-cnj\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/lexflowcrm.com.br\\\/blog\\\/wp-content\\\/uploads\\\/2026\\\/10\\\/pexels-photo-955394.jpg\",\"keywords\":[\"cart\u00f3rios\",\"CNJ\",\"invent\u00e1rio extrajudicial\",\"ITCMD\",\"sucess\u00f5es\"],\"articleSection\":[\"Not\u00edcias jur\u00eddicas\"],\"inLanguage\":\"pt-BR\"},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/lexflowcrm.com.br\\\/blog\\\/itcmd-no-inventario-extrajudicial-cnj\\\/\",\"url\":\"https:\\\/\\\/lexflowcrm.com.br\\\/blog\\\/itcmd-no-inventario-extrajudicial-cnj\\\/\",\"name\":\"ITCMD no invent\u00e1rio extrajudicial: o que mudou\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/lexflowcrm.com.br\\\/blog\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/lexflowcrm.com.br\\\/blog\\\/itcmd-no-inventario-extrajudicial-cnj\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/lexflowcrm.com.br\\\/blog\\\/itcmd-no-inventario-extrajudicial-cnj\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/lexflowcrm.com.br\\\/blog\\\/wp-content\\\/uploads\\\/2026\\\/10\\\/pexels-photo-955394.jpg\",\"datePublished\":\"2026-10-19T16:00:00+00:00\",\"description\":\"O CNJ mudou a regra do ITCMD no invent\u00e1rio extrajudicial: a escritura n\u00e3o depende mais do pagamento pr\u00e9vio do imposto. Veja o que diz a Resolu\u00e7\u00e3o 695.\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/lexflowcrm.com.br\\\/blog\\\/itcmd-no-inventario-extrajudicial-cnj\\\/#breadcrumb\"},\"inLanguage\":\"pt-BR\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/lexflowcrm.com.br\\\/blog\\\/itcmd-no-inventario-extrajudicial-cnj\\\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"pt-BR\",\"@id\":\"https:\\\/\\\/lexflowcrm.com.br\\\/blog\\\/itcmd-no-inventario-extrajudicial-cnj\\\/#primaryimage\",\"url\":\"https:\\\/\\\/lexflowcrm.com.br\\\/blog\\\/wp-content\\\/uploads\\\/2026\\\/10\\\/pexels-photo-955394.jpg\",\"contentUrl\":\"https:\\\/\\\/lexflowcrm.com.br\\\/blog\\\/wp-content\\\/uploads\\\/2026\\\/10\\\/pexels-photo-955394.jpg\",\"width\":1600,\"height\":1068,\"caption\":\"ITCMD no invent\u00e1rio extrajudicial: m\u00e3o assina um documento com caneta-tinteiro sobre mesa de madeira\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/lexflowcrm.com.br\\\/blog\\\/itcmd-no-inventario-extrajudicial-cnj\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/lexflowcrm.com.br\\\/blog\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"ITCMD no invent\u00e1rio extrajudicial: CNJ dispensa o pagamento pr\u00e9vio para lavrar a escritura\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/lexflowcrm.com.br\\\/blog\\\/#website\",\"url\":\"https:\\\/\\\/lexflowcrm.com.br\\\/blog\\\/\",\"name\":\"LexFlow Blog\",\"description\":\"\",\"publisher\":{\"@id\":\"https:\\\/\\\/lexflowcrm.com.br\\\/blog\\\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/lexflowcrm.com.br\\\/blog\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"pt-BR\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/lexflowcrm.com.br\\\/blog\\\/#organization\",\"name\":\"LexFlow\",\"url\":\"https:\\\/\\\/lexflowcrm.com.br\\\/blog\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"pt-BR\",\"@id\":\"https:\\\/\\\/lexflowcrm.com.br\\\/blog\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/lexflowcrm.com.br\\\/blog\\\/wp-content\\\/uploads\\\/2026\\\/10\\\/128-white.png\",\"contentUrl\":\"https:\\\/\\\/lexflowcrm.com.br\\\/blog\\\/wp-content\\\/uploads\\\/2026\\\/10\\\/128-white.png\",\"width\":128,\"height\":128,\"caption\":\"LexFlow\"},\"image\":{\"@id\":\"https:\\\/\\\/lexflowcrm.com.br\\\/blog\\\/#\\\/schema\\\/logo\\\/image\\\/\"},\"sameAs\":[\"https:\\\/\\\/www.facebook.com\\\/profile.php?id=61577788018320#\",\"https:\\\/\\\/x.com\\\/lexflowcrm\",\"https:\\\/\\\/www.instagram.com\\\/lexflowcrm\\\/\",\"https:\\\/\\\/www.linkedin.com\\\/company\\\/105727751\"]},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/lexflowcrm.com.br\\\/blog\\\/#\\\/schema\\\/person\\\/e467a4e2cda6b8d148517c5e6450f053\",\"name\":\"Luan Davi Rezende\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"pt-BR\",\"@id\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/f138c8ae605f0e010a30b288c1a6c523ff704d5d25434c11d73097d8661359c4?s=96&d=mm&r=g\",\"url\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/f138c8ae605f0e010a30b288c1a6c523ff704d5d25434c11d73097d8661359c4?s=96&d=mm&r=g\",\"contentUrl\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/f138c8ae605f0e010a30b288c1a6c523ff704d5d25434c11d73097d8661359c4?s=96&d=mm&r=g\",\"caption\":\"Luan Davi Rezende\"},\"description\":\"Luan Davi Rezende \u00e9 Legal Ops do LexFlow, onde trabalha com contratos e gest\u00e3o de tarefas para escrit\u00f3rios de advocacia e departamentos jur\u00eddicos. No blog, escreve sobre opera\u00e7\u00f5es jur\u00eddicas, contratos, prazos e organiza\u00e7\u00e3o da rotina jur\u00eddica.\",\"sameAs\":[\"https:\\\/\\\/lexflowcrm.com.br\\\/\",\"https:\\\/\\\/www.linkedin.com\\\/in\\\/luan-davi-rezende\"],\"url\":\"https:\\\/\\\/lexflowcrm.com.br\\\/blog\\\/author\\\/luan-davi\\\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"ITCMD no invent\u00e1rio extrajudicial: o que mudou","description":"O CNJ mudou a regra do ITCMD no invent\u00e1rio extrajudicial: a escritura n\u00e3o depende mais do pagamento pr\u00e9vio do imposto. Veja o que diz a Resolu\u00e7\u00e3o 695.","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/lexflowcrm.com.br\/blog\/itcmd-no-inventario-extrajudicial-cnj\/","og_locale":"pt_BR","og_type":"article","og_title":"ITCMD no invent\u00e1rio extrajudicial: o que mudou","og_description":"O CNJ mudou a regra do ITCMD no invent\u00e1rio extrajudicial: a escritura n\u00e3o depende mais do pagamento pr\u00e9vio do imposto. Veja o que diz a Resolu\u00e7\u00e3o 695.","og_url":"https:\/\/lexflowcrm.com.br\/blog\/itcmd-no-inventario-extrajudicial-cnj\/","og_site_name":"LexFlow Blog","article_publisher":"https:\/\/www.facebook.com\/profile.php?id=61577788018320#","article_published_time":"2026-10-19T16:00:00+00:00","og_image":[{"width":1600,"height":1068,"url":"https:\/\/lexflowcrm.com.br\/blog\/wp-content\/uploads\/2026\/10\/pexels-photo-955394.jpg","type":"image\/jpeg"}],"author":"Luan Davi Rezende","twitter_card":"summary_large_image","twitter_creator":"@lexflowcrm","twitter_site":"@lexflowcrm","twitter_misc":{"Escrito por":"Luan Davi Rezende","Est. tempo de leitura":"4 minutos"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/lexflowcrm.com.br\/blog\/itcmd-no-inventario-extrajudicial-cnj\/#article","isPartOf":{"@id":"https:\/\/lexflowcrm.com.br\/blog\/itcmd-no-inventario-extrajudicial-cnj\/"},"author":{"name":"Luan Davi Rezende","@id":"https:\/\/lexflowcrm.com.br\/blog\/#\/schema\/person\/e467a4e2cda6b8d148517c5e6450f053"},"headline":"ITCMD no invent\u00e1rio extrajudicial: CNJ dispensa o pagamento pr\u00e9vio para lavrar a escritura","datePublished":"2026-10-19T16:00:00+00:00","mainEntityOfPage":{"@id":"https:\/\/lexflowcrm.com.br\/blog\/itcmd-no-inventario-extrajudicial-cnj\/"},"wordCount":781,"publisher":{"@id":"https:\/\/lexflowcrm.com.br\/blog\/#organization"},"image":{"@id":"https:\/\/lexflowcrm.com.br\/blog\/itcmd-no-inventario-extrajudicial-cnj\/#primaryimage"},"thumbnailUrl":"https:\/\/lexflowcrm.com.br\/blog\/wp-content\/uploads\/2026\/10\/pexels-photo-955394.jpg","keywords":["cart\u00f3rios","CNJ","invent\u00e1rio extrajudicial","ITCMD","sucess\u00f5es"],"articleSection":["Not\u00edcias jur\u00eddicas"],"inLanguage":"pt-BR"},{"@type":"WebPage","@id":"https:\/\/lexflowcrm.com.br\/blog\/itcmd-no-inventario-extrajudicial-cnj\/","url":"https:\/\/lexflowcrm.com.br\/blog\/itcmd-no-inventario-extrajudicial-cnj\/","name":"ITCMD no invent\u00e1rio extrajudicial: o que mudou","isPartOf":{"@id":"https:\/\/lexflowcrm.com.br\/blog\/#website"},"primaryImageOfPage":{"@id":"https:\/\/lexflowcrm.com.br\/blog\/itcmd-no-inventario-extrajudicial-cnj\/#primaryimage"},"image":{"@id":"https:\/\/lexflowcrm.com.br\/blog\/itcmd-no-inventario-extrajudicial-cnj\/#primaryimage"},"thumbnailUrl":"https:\/\/lexflowcrm.com.br\/blog\/wp-content\/uploads\/2026\/10\/pexels-photo-955394.jpg","datePublished":"2026-10-19T16:00:00+00:00","description":"O CNJ mudou a regra do ITCMD no invent\u00e1rio extrajudicial: a escritura n\u00e3o depende mais do pagamento pr\u00e9vio do imposto. Veja o que diz a Resolu\u00e7\u00e3o 695.","breadcrumb":{"@id":"https:\/\/lexflowcrm.com.br\/blog\/itcmd-no-inventario-extrajudicial-cnj\/#breadcrumb"},"inLanguage":"pt-BR","potentialAction":[{"@type":"ReadAction","target":["https:\/\/lexflowcrm.com.br\/blog\/itcmd-no-inventario-extrajudicial-cnj\/"]}]},{"@type":"ImageObject","inLanguage":"pt-BR","@id":"https:\/\/lexflowcrm.com.br\/blog\/itcmd-no-inventario-extrajudicial-cnj\/#primaryimage","url":"https:\/\/lexflowcrm.com.br\/blog\/wp-content\/uploads\/2026\/10\/pexels-photo-955394.jpg","contentUrl":"https:\/\/lexflowcrm.com.br\/blog\/wp-content\/uploads\/2026\/10\/pexels-photo-955394.jpg","width":1600,"height":1068,"caption":"ITCMD no invent\u00e1rio extrajudicial: m\u00e3o assina um documento com caneta-tinteiro sobre mesa de madeira"},{"@type":"BreadcrumbList","@id":"https:\/\/lexflowcrm.com.br\/blog\/itcmd-no-inventario-extrajudicial-cnj\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/lexflowcrm.com.br\/blog\/"},{"@type":"ListItem","position":2,"name":"ITCMD no invent\u00e1rio extrajudicial: CNJ dispensa o pagamento pr\u00e9vio para lavrar a escritura"}]},{"@type":"WebSite","@id":"https:\/\/lexflowcrm.com.br\/blog\/#website","url":"https:\/\/lexflowcrm.com.br\/blog\/","name":"LexFlow Blog","description":"","publisher":{"@id":"https:\/\/lexflowcrm.com.br\/blog\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/lexflowcrm.com.br\/blog\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"pt-BR"},{"@type":"Organization","@id":"https:\/\/lexflowcrm.com.br\/blog\/#organization","name":"LexFlow","url":"https:\/\/lexflowcrm.com.br\/blog\/","logo":{"@type":"ImageObject","inLanguage":"pt-BR","@id":"https:\/\/lexflowcrm.com.br\/blog\/#\/schema\/logo\/image\/","url":"https:\/\/lexflowcrm.com.br\/blog\/wp-content\/uploads\/2026\/10\/128-white.png","contentUrl":"https:\/\/lexflowcrm.com.br\/blog\/wp-content\/uploads\/2026\/10\/128-white.png","width":128,"height":128,"caption":"LexFlow"},"image":{"@id":"https:\/\/lexflowcrm.com.br\/blog\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/www.facebook.com\/profile.php?id=61577788018320#","https:\/\/x.com\/lexflowcrm","https:\/\/www.instagram.com\/lexflowcrm\/","https:\/\/www.linkedin.com\/company\/105727751"]},{"@type":"Person","@id":"https:\/\/lexflowcrm.com.br\/blog\/#\/schema\/person\/e467a4e2cda6b8d148517c5e6450f053","name":"Luan Davi Rezende","image":{"@type":"ImageObject","inLanguage":"pt-BR","@id":"https:\/\/secure.gravatar.com\/avatar\/f138c8ae605f0e010a30b288c1a6c523ff704d5d25434c11d73097d8661359c4?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/f138c8ae605f0e010a30b288c1a6c523ff704d5d25434c11d73097d8661359c4?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/f138c8ae605f0e010a30b288c1a6c523ff704d5d25434c11d73097d8661359c4?s=96&d=mm&r=g","caption":"Luan Davi Rezende"},"description":"Luan Davi Rezende \u00e9 Legal Ops do LexFlow, onde trabalha com contratos e gest\u00e3o de tarefas para escrit\u00f3rios de advocacia e departamentos jur\u00eddicos. No blog, escreve sobre opera\u00e7\u00f5es jur\u00eddicas, contratos, prazos e organiza\u00e7\u00e3o da rotina jur\u00eddica.","sameAs":["https:\/\/lexflowcrm.com.br\/","https:\/\/www.linkedin.com\/in\/luan-davi-rezende"],"url":"https:\/\/lexflowcrm.com.br\/blog\/author\/luan-davi\/"}]}},"_links":{"self":[{"href":"https:\/\/lexflowcrm.com.br\/blog\/wp-json\/wp\/v2\/posts\/901188","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/lexflowcrm.com.br\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/lexflowcrm.com.br\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/lexflowcrm.com.br\/blog\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/lexflowcrm.com.br\/blog\/wp-json\/wp\/v2\/comments?post=901188"}],"version-history":[{"count":2,"href":"https:\/\/lexflowcrm.com.br\/blog\/wp-json\/wp\/v2\/posts\/901188\/revisions"}],"predecessor-version":[{"id":901615,"href":"https:\/\/lexflowcrm.com.br\/blog\/wp-json\/wp\/v2\/posts\/901188\/revisions\/901615"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/lexflowcrm.com.br\/blog\/wp-json\/wp\/v2\/media\/901288"}],"wp:attachment":[{"href":"https:\/\/lexflowcrm.com.br\/blog\/wp-json\/wp\/v2\/media?parent=901188"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/lexflowcrm.com.br\/blog\/wp-json\/wp\/v2\/categories?post=901188"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/lexflowcrm.com.br\/blog\/wp-json\/wp\/v2\/tags?post=901188"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}