cabeça de casal
Published 8 November 2026, 22:53
cabeça de casal (estate administrator)
The person who manages an estate until it is divided among the heirs: usually the surviving spouse or the eldest heir. They are answerable to the tax authority for the deceased's property, paying IMI on the flat and IUC on the car on behalf of all the heirs and filing returns.
Where you come across it. Inheritance, taxes on the deceased's property, an undivided estate (herança indivisa).
Until the estate is divided, tax bills for the car and the home are sent to this person rather than to each heir separately.