How to sell an inherited property in Uruguay
Many families abroad inherit a home in Uruguay. Selling it has one step an ordinary sale doesn't: the property must first be put in the heirs' names. Starting that step late is the most common reason these sales take months.
Step 1 · Probate (sucesión)
The succession determines who the heirs are and which assets form the estate. It is handled by a Uruguayan lawyer or escribano, who will tell you which documents are needed (death, birth or marriage certificates, property titles). Documents issued abroad may need an apostille and translation - ask them first.
Step 2 · Registration in the heirs' names
The result of the succession is registered in the Property Registry. Until then, the property remains in the deceased person's name and cannot be sold by the heirs as owners.
Step 3 · Inheritance transfer tax (ITP)
| Heir | Rate |
|---|---|
| Direct ascending or descending line (children, grandchildren, parents) | 3% |
| Other cases | 4% |
- Base: the cadastral value ("valor catastral"), updated.
- Deadline: one year from the date of death (DGI).
- The escribano acts as withholding agent.
Step 4 · Agreement between heirs
The property belongs to all heirs, and all must sign to sell it. Agree in writing on the minimum price, who coordinates the sale, how proceeds and costs are split, and what happens with the contents of the home. If one heir wants to keep it, buying out the others is a common solution.
Step 5 · Preparing the property
Inherited homes are often closed for a while. Check for damp and leaks, clear and clean the property, bring property taxes and building fees up to date, and get a valuation that reflects its real condition.
Step 6 · The sale and its taxes
Each selling heir pays their share of the seller's 2% ITP and, where there is a gain, income tax (IRPF or IRNR, 12%), withheld by the escribano. How the gain is calculated for an inherited property depends on each case - ask an accountant.
Heirs living abroad
No need to travel: sign a power of attorney before a notary in your country (with an apostille) or at a Uruguayan consulate - and have the Uruguayan escribano review the text before signing.
Frequently asked questions
Can I sell an inherited property in Uruguay before probate is finished?
While the property is still in the deceased person's name, the heirs cannot sign the deed of sale as owners. An assignment of inheritance rights (cesión de derechos hereditarios) exists, with its own rules and taxes - a Uruguayan escribano or lawyer can advise which route fits.
How much is inheritance tax on property in Uruguay?
Inheritances pay transfer tax (ITP) - 3% for heirs in the direct ascending or descending line (children, grandchildren, parents) and 4% in other cases, on the updated cadastral value.
What is the deadline to pay ITP on an inheritance?
According to the tax authority (DGI), one year from the date of death.
Do heirs living abroad need to travel to Uruguay to sign?
Not necessarily. They can grant a power of attorney before a notary in their country with an apostille, or at a Uruguayan consulate. The Uruguayan escribano should review the wording first.
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- DGI, Impuesto a las Transmisiones Patrimoniales - 3% and 4% rates on inheritances, cadastral value base, one-year term, escribano as withholding agent (25/06/2024) · accessed 15/09/2026
- gub.uy, Ministry of Foreign Affairs, Poderes notariales · accessed 15/09/2026
General information. It does not replace advice from a Uruguayan notary (escribano) or accountant for your case. Ignacio Brañas has worked in real estate in Montevideo for more than 10 years.