Laudêmio is a tax charged on real estate transactions involving maritime land or foreclosed land, which are properties granted to individuals by the federal government or private entities. This tax is due whenever there is a transfer of ownership or rights to these lands.
For example, if you buy a house built on coastal land, in addition to the value of the house, you'll have to pay a percentage of the land's value as laudêmio. This practice dates back to the colonial period, when the Portuguese Crown granted land to private individuals but demanded financial compensation in the event of transfer.
Is laudêmio regulated? Is it legal?
Yes, the laudêmio is regulated and legal. In Brazil, this tax is provided for in Decree-Law No. 9,760/1946 and Decree-Law No. 2,398/1987, which regulate federal real estate, including maritime land and its associated lands. These laws establish the conditions for collecting the laudêmio, ensuring its legality and the responsibility for payment in real estate transactions involving these types of land.
When is the laudêmio charged?
Laudêmio is charged whenever there is a transfer of ownership or rights to marine or leasehold lands. The most common situations include the sale of properties built on these lands. However, there are other circumstances in which the fee is also due. Here are the main situations in which laudêmio may be charged:
- Sale of property: Transfer of ownership of marine or leasehold land.
- Donation: Transfer of property to third parties as a donation.
- Heritage: Transfer of property by inheritance.
- Exchange: Exchange of properties where one of them is on land subject to laudêmio.
- Assignment of rights: Transfer of rights to use and exploit the land.
Who should pay this fee?
The responsibility for paying the laudêmio generally falls on the property buyer, although in some transactions, the parties may negotiate who will bear the cost. In cases of sales of properties built on maritime or leasehold land, it is common for the buyer to pay the fee.
In situations such as donations, inheritances or assignments of rights, liability may vary, but it is generally the new holder of the rights who must pay.
Differences in payment responsibilities may also depend on the type of property. For coastal lands, which belong to the Federal Government, payment is mandatory for any transfer of ownership. For leasehold lands, where the original ownership may be held by a private entity, the rules may vary depending on the lease agreement, but common practice is for the new landholder to assume payment of the laudêmio.
How and where to pay the laudêmio?
Payment of the laudêmio must be made to the Secretariat of the Union's Heritage (SPU) or to the private entity that directly owns the land, depending on the type of property. The procedure begins with a request for a payment slip, which can be obtained directly from the SPU, through its website, or from the agency responsible for the leasehold land.
Once you've obtained the payment slip, you can pay at accredited banks or via online banking. It's important to keep the payment receipt, as it will be required to finalize the property transfer at the notary's office. It's also recommended to check the deadlines and specific requirements of the responsible institution in advance to avoid delays or problems during the transfer process.
How is the rate calculated?
It is calculated as a percentage of the land or transaction value. Typically, this percentage is 5%. To calculate, simply multiply the land or property value by the 5% rate. For example, if the land is worth R$ 200,000, the laudêmio rate will be R$ 10,000 (200,000 x 0.05). It's important to check with the relevant institution, as values may vary depending on specific regulations.
When is the laudêmio NOT charged?
Laudêmio is waived in certain specific situations involving exemptions and exceptions provided for by law. The main ones are:
- Union Properties: Transfers of properties that belong directly to the Union.
- Reintegration of possession: When possession of the property returns to the original owner by court order.
- Expropriation: When the property is expropriated by the public authorities for purposes of public utility or social interest.
- Transfers between heirs: In some cases, transfers of rights between heirs may be exempt, depending on the specific circumstances and regulations.
- Leased land with exemption clause: Some lease agreements may include specific clauses that exempt the payment of laudêmio.
What if I don't pay the land tax? What are the consequences?
Failure to pay the laudêmio can lead to several legal and financial consequences. First, failure to pay this fee can prevent the property transfer from being formalized at the notary's office, hindering or even derailing the real estate transaction.
Furthermore, there is a risk of fines and interest being charged on the amount due, significantly increasing the amount to be paid. In more serious cases, failure to pay the laudêmio may result in legal proceedings and even the loss of ownership rights to the property, depending on the severity of the situation and the measures taken by the competent authorities.
Understanding the importance of laudêmio and its legal obligations is crucial to avoid complications and ensure the regularity of real estate transactions. Therefore, it's essential to be well-informed and correctly follow the procedures established by current legislation.
