First month after a death

Legal and financial procedures to complete during the first month. This is when the formal inheritance and administrative processes begin.

Key tasks this month

1. Begin the habilitação de herdeiros (heir qualification)

  • This is the formal process to identify and establish the legal heirs of the deceased.
  • It can be done at a Cartório Notarial (notary office) or at a Conservatória (registry office).
  • Documents needed: death certificate, birth certificates of heirs, marriage certificate (if applicable), and any will.
  • If there is a will, it must first be opened and read. Check with the Conservatória dos Registos Centrais if a will exists.
  • This process establishes who the heirs are and their respective shares of the estate.

2. Declare inheritance to Finanças (Imposto do Selo)

  • Heirs must submit a Participação do Imposto do Selo to the Tax Authority.
  • This declaration must list all assets of the deceased: property, bank accounts, vehicles, shares, etc.
  • The head of the household of heirs (cabeça de casal) is responsible for this declaration.
  • Tax rate: 10% Imposto do Selo on the value of inherited assets.
  • Important exemption: Spouses, children, parents and grandparents are exempt from this tax.
  • This must be submitted at the local Serviço de Finanças or via Portal das Finanças.

3. Apply for survivor's pension (Pensão de Sobrevivência)

  • If the deceased was receiving a pension or contributing to Social Security, eligible family members can apply for a survivor's pension.
  • Eligible persons: surviving spouse, children (under 18 or up to 27 if studying), and dependent parents.
  • Percentages: spouse alone = 60%, spouse + 1 child = 80%, spouse + 2 children = 90%, spouse + 3+ children = 100% of the deceased's pension.
  • Apply at Segurança Social with: death certificate, marriage certificate, birth certificates of children, and the deceased's Social Security number.

4. Request the death subsidy (Subsídio por Morte)

  • If not yet requested, apply for the Subsídio por Morte of 1,611.39 EUR (3 x IAS of 537.13 EUR).
  • This one-time payment is available to the spouse, children, or other family members who covered funeral expenses.
  • Must be requested within 1 year of the death.
  • Apply online via Segurança Social Direta or at a local office.

5. Handle vehicle registration

  • If the deceased owned vehicles, they must be transferred to the heirs through the IMT (Instituto da Mobilidade e dos Transportes).
  • Vehicle insurance must be updated. Driving an uninsured vehicle is illegal in Portugal.
  • Cancel or transfer the vehicle road tax (IUC) at Finanças.

6. Review the deceased's tax situation

  • Access the deceased's profile on Portal das Finanças to check for outstanding tax obligations.
  • The heirs are responsible for filing the deceased's final IRS (income tax) return for the year of death.
  • Check for any ongoing payment plans or debts to Finanças.

Do you need a lawyer?

For simple estates (no disputes, few assets), you may not need a lawyer. The habilitação de herdeiros can be done directly at a Cartório Notarial. However, if there are disputes between heirs, significant assets, or complex family situations, consulting a lawyer specializing in inheritance law is highly recommended.

Important deadlines