{"id":19275,"date":"2023-07-10T17:05:15","date_gmt":"2023-07-10T20:05:15","guid":{"rendered":"https:\/\/wwwdesenv.joomlamultidesenv.go.gov.br\/economia\/?page_id=9750"},"modified":"2026-03-23T09:00:52","modified_gmt":"2026-03-23T12:00:52","slug":"declarar-o-imposto-sobre-heranca-e-doacao","status":"publish","type":"page","link":"https:\/\/goias.gov.br\/economia\/declarar-o-imposto-sobre-heranca-e-doacao\/","title":{"rendered":"DECLARAR O IMPOSTO SOBRE HERAN\u00c7A E DOA\u00c7\u00c3O"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"19275\" class=\"elementor elementor-19275\">\n\t\t\t\t<div class=\"elementor-element elementor-element-e527bb1 e-flex e-con-boxed e-con e-parent\" data-id=\"e527bb1\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-42107f4 elementor-widget elementor-widget-heading\" data-id=\"42107f4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">DECLARAR O IMPOSTO SOBRE HERAN\u00c7A E DOA\u00c7\u00c3O<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-52509b2 elementor-widget elementor-widget-text-editor\" data-id=\"52509b2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-size: 12pt;\">\u00a0Se voc\u00ea j\u00e1 sabe como fazer a declara\u00e7\u00e3o, ent\u00e3o:\u00a0<strong><a href=\"https:\/\/portal.sefaz.go.gov.br\/portalsefaz-apps\/auth\/login-form\" target=\"_blank\" rel=\"noopener noreferrer\">Clique aqui<\/a><\/strong><\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-2a4bbe9 e-flex e-con-boxed e-con e-parent\" data-id=\"2a4bbe9\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-60b2e77 elementor-widget elementor-widget-n-accordion\" data-id=\"60b2e77\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;default_state&quot;:&quot;all_collapsed&quot;,&quot;max_items_expended&quot;:&quot;one&quot;,&quot;n_accordion_animation_duration&quot;:{&quot;unit&quot;:&quot;ms&quot;,&quot;size&quot;:400,&quot;sizes&quot;:[]}}\" data-widget_type=\"nested-accordion.default\">\n\t\t\t\t\t\t\t<div class=\"e-n-accordion\" aria-label=\"Accordion. Open links with Enter or Space, close with Escape, and navigate with Arrow Keys\">\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-1010\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"1\" tabindex=\"0\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-1010\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Descri\u00e7\u00e3o <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-angle-down\" viewBox=\"0 0 320 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M143 352.3L7 216.3c-9.4-9.4-9.4-24.6 0-33.9l22.6-22.6c9.4-9.4 24.6-9.4 33.9 0l96.4 96.4 96.4-96.4c9.4-9.4 24.6-9.4 33.9 0l22.6 22.6c9.4 9.4 9.4 24.6 0 33.9l-136 136c-9.2 9.4-24.4 9.4-33.8 0z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-angle-right\" viewBox=\"0 0 256 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M224.3 273l-136 136c-9.4 9.4-24.6 9.4-33.9 0l-22.6-22.6c-9.4-9.4-9.4-24.6 0-33.9l96.4-96.4-96.4-96.4c-9.4-9.4-9.4-24.6 0-33.9L54.3 103c9.4-9.4 24.6-9.4 33.9 0l136 136c9.5 9.4 9.5 24.6.1 34z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-1010\" class=\"elementor-element elementor-element-6c42a64 e-con-full e-flex e-con e-child\" data-id=\"6c42a64\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-45d5a8d elementor-widget elementor-widget-text-editor\" data-id=\"45d5a8d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>O ITCD deve ser declarado por pessoas f\u00edsicas ou jur\u00eddicas quando ocorre algum dos eventos (fatos geradores) previstos em lei: no momento de um invent\u00e1rio <em>causa mortis<\/em> ou na ocasi\u00e3o de uma doa\u00e7\u00e3o de um bem ou direito.<\/p><p>Para declarar o ITCD, dever\u00e1 haver um respons\u00e1vel pela Declara\u00e7\u00e3o que, em geral, ser\u00e1 uma das Partes interessadas ou um Procurador. O mesmo deve realizar um pr\u00e9vio cadastro no Portal de Aplica\u00e7\u00f5es de Goi\u00e1s e ser\u00e1 denominado Declarante do ITCD.<\/p><p>No momento atual, todas as declara\u00e7\u00f5es de ITCD do Estado de Goi\u00e1s s\u00e3o realizadas via internet pelo Sistema ITCD web. E o valor do imposto ser\u00e1 calculado automaticamente, com a gera\u00e7\u00e3o do Demonstrativo de C\u00e1lculo do ITCD e o Documento de Arrecada\u00e7\u00e3o da Receita Estadual \u2013 DARE, se houver imposto a pagar. Mesmo em casos com direito a isen\u00e7\u00f5es ou n\u00e3o incid\u00eancia deste imposto, a Declara\u00e7\u00e3o \u00e9 necess\u00e1ria.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-1011\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"2\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-1011\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Fatos geradores do ITCD <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-angle-down\" viewBox=\"0 0 320 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M143 352.3L7 216.3c-9.4-9.4-9.4-24.6 0-33.9l22.6-22.6c9.4-9.4 24.6-9.4 33.9 0l96.4 96.4 96.4-96.4c9.4-9.4 24.6-9.4 33.9 0l22.6 22.6c9.4 9.4 9.4 24.6 0 33.9l-136 136c-9.2 9.4-24.4 9.4-33.8 0z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-angle-right\" viewBox=\"0 0 256 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M224.3 273l-136 136c-9.4 9.4-24.6 9.4-33.9 0l-22.6-22.6c-9.4-9.4-9.4-24.6 0-33.9l96.4-96.4-96.4-96.4c-9.4-9.4-9.4-24.6 0-33.9L54.3 103c9.4-9.4 24.6-9.4 33.9 0l136 136c9.5 9.4 9.5 24.6.1 34z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-1011\" class=\"elementor-element elementor-element-811fcff e-con-full e-flex e-con e-child\" data-id=\"811fcff\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-a9e0ac8 elementor-widget elementor-widget-text-editor\" data-id=\"a9e0ac8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>O contribuinte deve escolher o fato gerador espec\u00edfico para gerar sua Declara\u00e7\u00e3o de ITCD, sendo este o \u00fanico dado que n\u00e3o pode ser alterado posteriormente.<\/p><ul><li><p>Invent\u00e1rio causa mortis (judicial ou extrajudicial);<\/p><\/li><li><p>Dissolu\u00e7\u00e3o conjugal ou de uni\u00e3o est\u00e1vel (judicial ou extrajudicial);<\/p><\/li><li><p>Altera\u00e7\u00e3o do regime de bens do casamento ou da uni\u00e3o est\u00e1vel;<\/p><\/li><li><p>Dissolu\u00e7\u00e3o de condom\u00ednio ou sociedade;<\/p><\/li><li><p>Doa\u00e7\u00e3o plena;<\/p><\/li><li><p>Doa\u00e7\u00e3o com reserva de usufruto;<\/p><\/li><li><p>Doa\u00e7\u00e3o de nua propriedade;<\/p><\/li><li><p>Institui\u00e7\u00e3o de usufruto;<\/p><\/li><li><p>Institui\u00e7\u00e3o de outros direitos reais.<\/p><\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-1012\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"3\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-1012\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Documentos necess\u00e1rios <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-angle-down\" viewBox=\"0 0 320 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M143 352.3L7 216.3c-9.4-9.4-9.4-24.6 0-33.9l22.6-22.6c9.4-9.4 24.6-9.4 33.9 0l96.4 96.4 96.4-96.4c9.4-9.4 24.6-9.4 33.9 0l22.6 22.6c9.4 9.4 9.4 24.6 0 33.9l-136 136c-9.2 9.4-24.4 9.4-33.8 0z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-angle-right\" viewBox=\"0 0 256 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M224.3 273l-136 136c-9.4 9.4-24.6 9.4-33.9 0l-22.6-22.6c-9.4-9.4-9.4-24.6 0-33.9l96.4-96.4-96.4-96.4c-9.4-9.4-9.4-24.6 0-33.9L54.3 103c9.4-9.4 24.6-9.4 33.9 0l136 136c9.5 9.4 9.5 24.6.1 34z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-1012\" class=\"elementor-element elementor-element-116bf03 e-con-full e-flex e-con e-child\" data-id=\"116bf03\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-22b6ab4 elementor-widget elementor-widget-text-editor\" data-id=\"22b6ab4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>O Declarante deve anexar todos os documentos solicitados no momento do preenchimento da Declara\u00e7\u00e3o do ITCD pelo Sistema ITCD web. Ser\u00e3o necess\u00e1rios documentos comprobat\u00f3rios relacionados ao fato gerador, ao Declarante, \u00e0s partes interessadas, aos Bens e D\u00edvidas, conforme a Instru\u00e7\u00e3o Normativa n\u00ba 1564\/2023-GSE, de 25 de junho de 2023. Veja no link a seguir a Lista de Documentos detalhada por Fato Gerador.<\/p><p><a class=\"btn btn-success\" href=\"https:\/\/goias.gov.br\/economia\/declarar-o-imposto-sobre-heranca-e-doacao-documentos-exigidos\/\">Lista de Documentos<\/a><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-1013\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"4\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-1013\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\">  Como proceder <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-angle-down\" viewBox=\"0 0 320 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M143 352.3L7 216.3c-9.4-9.4-9.4-24.6 0-33.9l22.6-22.6c9.4-9.4 24.6-9.4 33.9 0l96.4 96.4 96.4-96.4c9.4-9.4 24.6-9.4 33.9 0l22.6 22.6c9.4 9.4 9.4 24.6 0 33.9l-136 136c-9.2 9.4-24.4 9.4-33.8 0z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-angle-right\" viewBox=\"0 0 256 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M224.3 273l-136 136c-9.4 9.4-24.6 9.4-33.9 0l-22.6-22.6c-9.4-9.4-9.4-24.6 0-33.9l96.4-96.4-96.4-96.4c-9.4-9.4-9.4-24.6 0-33.9L54.3 103c9.4-9.4 24.6-9.4 33.9 0l136 136c9.5 9.4 9.5 24.6.1 34z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-1013\" class=\"elementor-element elementor-element-3412b53 e-con-full e-flex e-con e-child\" data-id=\"3412b53\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-b67229a elementor-widget elementor-widget-text-editor\" data-id=\"b67229a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Para declarar o ITCD \u00e9 preciso seguir alguns passos:<\/p><ol><li>O Declarante deve se cadastrar no Portal de Aplica\u00e7\u00f5es e Servi\u00e7os da Secretaria da Economia, cujo acesso est\u00e1 dispon\u00edvel na p\u00e1gina inicial deste site (<a href=\"https:\/\/portal.sefaz.go.gov.br\/portalsefaz-apps\/auth\/login-form\">clique aqui e escolha AJUDA para saber como se cadastrar no Portal de Aplica\u00e7\u00f5es e Servi\u00e7os<\/a>);<\/li><li>Com seu o login e senha, o Declarante deve acessar o Portal e escolher Sistema do ITCD, onde deve registrar os dados da Declara\u00e7\u00e3o e salvar a cada etapa realizada.<\/li><li>Enviar a Declara\u00e7\u00e3o, gerar o Demonstrativo de C\u00e1lculo e o DARE, se houver;<\/li><li>Realizar o pagamento do DARE, se houver.<\/li><\/ol><p>As instru\u00e7\u00f5es de preenchimento da sua Declara\u00e7\u00e3o do ITCD est\u00e3o dispon\u00edveis no link do manual do usu\u00e1rio da aplica\u00e7\u00e3o ITCD WEb. <a href=\"https:\/\/manuais.economia.go.gov.br\/SitePages\/Manuais%20ITCD.aspx\">Clique aqui para acessar o manual<\/a>.<\/p><p><strong>Observa\u00e7\u00e3o<\/strong>: As informa\u00e7\u00f5es declaradas dever\u00e3o estar comprovadas por documentos inclu\u00eddos como anexos \u00e0 Declara\u00e7\u00e3o, tamb\u00e9m em formato digital. Os documentos digitalizados devem estar leg\u00edveis e completos.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>DECLARAR O IMPOSTO SOBRE HERAN\u00c7A E DOA\u00c7\u00c3O \u00a0Se voc\u00ea j\u00e1 sabe como fazer a declara\u00e7\u00e3o, ent\u00e3o:\u00a0Clique aqui Descri\u00e7\u00e3o O ITCD deve ser declarado por pessoas f\u00edsicas ou jur\u00eddicas quando ocorre algum dos eventos (fatos geradores) previstos em lei: no momento de um invent\u00e1rio causa mortis ou na ocasi\u00e3o de uma doa\u00e7\u00e3o de um bem ou [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"elementor_header_footer","meta":{"footnotes":""},"class_list":["post-19275","page","type-page","status-publish","hentry"],"rttpg_featured_image_url":null,"rttpg_author":{"display_name":"wagner.viana","author_link":"https:\/\/goias.gov.br\/economia\/author\/wagner-viana\/"},"rttpg_comment":0,"rttpg_category":null,"rttpg_excerpt":"DECLARAR O IMPOSTO SOBRE HERAN\u00c7A E DOA\u00c7\u00c3O \u00a0Se voc\u00ea j\u00e1 sabe como fazer a declara\u00e7\u00e3o, ent\u00e3o:\u00a0Clique aqui Descri\u00e7\u00e3o O ITCD deve ser declarado por pessoas f\u00edsicas ou jur\u00eddicas quando ocorre algum dos eventos (fatos geradores) previstos em lei: no momento de um invent\u00e1rio causa mortis ou na ocasi\u00e3o de uma doa\u00e7\u00e3o de um bem ou&hellip;","_links":{"self":[{"href":"https:\/\/goias.gov.br\/economia\/wp-json\/wp\/v2\/pages\/19275","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goias.gov.br\/economia\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/goias.gov.br\/economia\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/goias.gov.br\/economia\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goias.gov.br\/economia\/wp-json\/wp\/v2\/comments?post=19275"}],"version-history":[{"count":2,"href":"https:\/\/goias.gov.br\/economia\/wp-json\/wp\/v2\/pages\/19275\/revisions"}],"predecessor-version":[{"id":435804,"href":"https:\/\/goias.gov.br\/economia\/wp-json\/wp\/v2\/pages\/19275\/revisions\/435804"}],"wp:attachment":[{"href":"https:\/\/goias.gov.br\/economia\/wp-json\/wp\/v2\/media?parent=19275"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}