1. Where a property forms part of an undivided estate, it is registered in the relevant property register in the name of the deceased with the addition «Cabeça-de-casal da herança de...» (administrator of the estate of...), and the tax office referred to in Article 25 of the Stamp Duty Code assigns a tax identification number to the undivided estate ex officio.
1 - Quando um prédio faça parte de herança indivisa, é inscrito na matriz predial respectiva em nome do autor da herança com o aditamento «Cabeça-de-casal da herança de...», sendo atribuído à herança indivisa, oficiosamente, o respectivo número de identificação fiscal pelo serviço de finanças referido no artigo 25.º do Código do Imposto do Selo.
2. The tax office referred to in the preceding paragraph is responsible for recording, in the property register entries of all properties registered in the name of the deceased, the tax identification number assigned to the undivided estate and the identity of the heirs, stating their respective shares.
2 - Ao serviço de finanças referido no número anterior compete averbar, na matriz predial de todos os prédios inscritos em nome do autor da herança, o número de identificação fiscal atribuído à herança indivisa e a identificação dos herdeiros, com a menção das respetivas quotas-partes.
3. Where the properties forming part of the estate are transferred to a single heir, they are registered in the relevant property register in that heir’s name.
3 - Quando os prédios que integram a herança forem transmitidos para um único herdeiro serão inscritos na matriz predial respectiva nesse nome.
The registration in the name of the deceased with the administrator wording, the ex officio tax number assigned by the tax office referred to in Article 25 of the Stamp Duty Code and the recording of the heirs and their shares are retained.
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Unofficial English translation prepared by BCA Portugal for reference. Only the Portuguese text published in the Diário da República has legal force. Editorial notes are ours and are not part of the statute.