herança indivisa
Published 8 November 2026, 22:44
herança indivisa (undivided estate)
An inheritance that has not yet been divided between the heirs: each owns a share of the whole, not a specific item. It is managed by the cabeça de casal, the estate has its own NIF, and IMI and IUC are charged to it. A house in such an estate can be sold or mortgaged only with everyone's consent.
Where you come across it. Inheritance, property taxes, selling houses with several heirs.
Law 49/2026 authorised the government to allow such a house to be sold at the request of a single heir two years after the death; as of October 2026 the decree has not yet been issued.
Official website: diariodarepublica.pt/dr/detalhe/lei/49-2026-1159105695