Buying safely is less about racing from offer to keys than putting each dependency in the right order. The practical sequence below is general guidance; the contract, parties, title and payment structure determine the actual documents and timing.
Prepare the buyer before negotiating
An international buyer should establish three workstreams early:
- identity and authority: CPF, passport details, marital status and any valid power of attorney;
- independent advice: a Brazilian property lawyer and, where appropriate, a technical surveyor, accountant and authorised foreign-exchange institution;
- money route: the remitting account, receiving route, currency conversion, supporting documents and the name that will appear on the title.
Changing the buyer name or funding structure after documents are drafted can create avoidable rework. Decide who is purchasing and how funds will arrive before a binding deadline.
1. Obtain and check the CPF
The CPF is Brazil’s individual taxpayer identification number. Receita Federal confirms that Brazilian and foreign individuals, resident or non-resident, can register, and its current CPF questions and answers explain the channels and identification documents for foreign applicants.
A CPF is an identifier, not immigration permission, proof of funds or approval of a purchase. Ensure the spelling and personal data match the documents that the notary, bank and registry will use.
2. Investigate before an irreversible deposit
Due diligence should be independent of the seller and adapted to the asset. At minimum, ask your adviser to reconcile:
- the current matrícula and registered owner;
- mortgages, liens, restrictions, litigation notices or other recorded burdens;
- the seller’s identity, marital status and authority to sell;
- municipal cadastral information, taxes and approved construction;
- boundaries, land area, built area and the physical property;
- condominium obligations if relevant;
- planning, environmental or federal-land status where the location raises it;
- the proposed contract against the evidence actually obtained.
The CNJ’s Electronic Real Estate Registry System describes digital access to certificates and matrícula information. Digital access improves retrieval; it does not turn a raw certificate into legal advice. A current record must be read with the chain of documents and the facts on site.
Technical review is a separate track. A clean-looking title does not report roof condition, moisture, drainage, structure or the cost of deferred maintenance.
3. Protect the agreement
An offer, reservation or preliminary contract should state what must happen before completion. Depending on the deal, protections may address satisfactory title review, document delivery, technical inspection, funding, default, deposit return, possession, included items and responsibility for costs.
Do not assume a standard broker form resolves an international buyer’s risks. Confirm the Portuguese text, governing terms and signing authority with independent counsel. If a translation is provided, the executed Portuguese instrument and any required sworn translation must be handled correctly for the intended use.
4. Use the instrument that fits the transaction
Brazil does not use one universal closing document. Article 108 of the Civil Code provides that, unless the law says otherwise, a public deed is essential for transactions that create or transfer real rights over property above the statutory threshold. Specific laws allow other instruments in defined structures, including some financed purchases.
That means “sign the escritura” is often part of the sequence, but not a safe rule for every deal. The competent notary, registry and buyer’s lawyer should identify the correct public deed, private instrument with statutory effect, or other registrable title for the actual transaction.
5. Calculate and settle ITBI as applicable
Florianópolis treats ITBI as the municipal tax on onerous inter vivos transfers of property and specified real rights. The Finance Department’s official ITBI guidance lists a standard 2% rate, identifies the purchaser as taxpayer, and explains that the basis is market value, subject to statutory reductions, immunity, non-incidence and other exceptions.
Do not budget by multiplying the offer price and assuming the result is final. Ask the municipality or adviser to confirm the applicable basis, guide, deadline and any specific title treatment. Notarial and registration emoluments are separate from ITBI.
6. Register the transfer
Signing is not the final ownership step. Article 1,245 of the Civil Code states that ownership transfers between living parties through registration of the transfer title in the Real Estate Registry; until registration, the seller continues to be treated as owner.
The title is submitted to the office competent for the property’s location. The registry qualifies the document and may issue requirements that must be satisfied before entry. The consolidated Public Records Law supplies the national framework, but the exact title, fees and supporting material remain transaction-specific.
After registration, obtain the updated matrícula showing the completed entry. Treat this, rather than keys or a payment receipt alone, as the ownership confirmation to reconcile with your closing file.
7. Move funds through a documented route
Banco Central’s property-payment FAQ gives non-resident buyers several routes: an order of payment to the seller, payment from the buyer’s Brazilian real-denominated account, or remittance to a properly authorised representative who completes the exchange operation. Foreign-currency conversion is handled through an institution authorised to operate in the exchange market.
Under Law 14.286/2021, authorised institutions identify and qualify clients and ensure lawful processing. Banco Central also explains that the institution may request or waive supporting information and documents according to its assessment of the client and operation.
Ask the institution in advance what it needs. Keep contracts, remittance records, exchange confirmations and payment receipts aligned. Do not split or relabel payments to avoid compliance review.
Evidence limitations and professional boundary
The sequence is a map, not a closing checklist for every transaction. A financed apartment, direct developer sale, company purchase, inheritance, rural parcel or federally administered coastal title can change the instrument and evidence required.
Rates, municipal procedures, bank onboarding and registry requirements can change. Confirm them close to signing. This guide does not assess a seller, title, tax position or contract and is not Brazilian legal, tax or foreign-exchange advice.