Instituto de Economia Agrícola - IEA
Updated Mar 21, 2026 · v1.0.50
Used for Tax on Transfer of Cause Mortis and Donation (ITCMD) of SP
The Application allows you to Download a PDF report with the calculation performed. The calculation of the market value of the rural property in the State of São Paulo is used for the Transfer Tax on Cause of Death and Donation (ITCMD) in the State of São Paulo. For the years of interest from 01/01/1995 onwards, the Application allows you to download a PDF with the calculation performed from the filled-in data. OR use the website of the Institute of Agricultural Economics (http://www.iea.agricultura.sp.gov.br). The IEA database has Values of Bare Land and Rural Properties with Improvements from 1969. For triggering events that occurred between 02/01/1969 and 12/31/1994, information must be requested on the IEA website (http://www.iea.agricultura.sp.gov.br/out/nossosprodutos.html) . During this period, the average values of bare land and rural properties with female benefactors were published, by Regional Agricultural Division (DIRA) and for the State of São Paulo.
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