About the document
- Who files:
- Acquirer of real estate in São Paulo (assignor in a cessão de direitos) or their attorney
- Where to submit:
- São Paulo city hall (administrative process)
- Authority:
- Prefeitura de São Paulo — Secretaria Municipal da Fazenda
- Country:
- Brazil
- Category:
- Property taxes (IPTU, ITBI)
- How to fill:
- Cards with hints → original form → PDF
- Price:
- form free · chat R$15 per document
- Last updated:
What this document is
Modelo 3 «Obtenção da guia fiscal de ITBI» is an administrative request form of the São Paulo City Finance Department. It asks for the payment slip (guia) of ITBI, the tax on transfers of real estate, when it cannot be issued over the internet.
The form lists three grounds: the property has no IPTU assessment (a certificate of non-assessment is then required), the transaction took place before 01/01/1995, or another proven impossibility of issuing the slip online (then the Declaração de Transações Imobiliárias is filled in).
Who files it and where
- the applicant is the acquirer of the property or, for an assignment of rights under a promise or commitment of sale (cessão de direitos), the assignor (cedente); an attorney-in-fact may file for them;
- the request is filed with the São Paulo city hall as an administrative process; check the filing channel on the city website;
- if more than two properties are involved, the others go in the «Modelo anexo — Aditamento: Inclusão de outros imóveis»;
- the ITBI slip is sent to the e-mail address given on the form.
What the form asks for
- IPTU property number (SQL) and address — up to two properties;
- name, RG, CPF, address, phone and e-mail of the applicant;
- name, RG and CPF of the attorney-in-fact, if any;
- the reason (one tick) and a mandatory justification;
- date and signature.
What to bring
- the transfer instrument (public deed or draft, purchase contract, assignment of rights, etc.) — simple copy;
- the IPTU bill or the Certidão de Dados Cadastrais do Imóvel — simple copy;
- an up-to-date registry certificate (matrícula) of the property — original or simple copy;
- RG and CPF of the applicant (and of the attorney) — original with a simple copy;
- a power of attorney if someone other than the acquirer signs.
How to track the process
Progress can be followed on the city’s simprocservicos website by process number; for individuals the final decision is published in the Diário Oficial da Cidade (search by process number, «Despacho deferido» or «Despacho indeferido»).
How to fill it in with FoxDocs
- Answer the chat’s questions: property, your details, reason and justification.
- Check the cards: SQL, CPF and e-mail must be correct.
- Download the PDF, sign it and file it with the documents.
Source
Official São Paulo city form: prefeitura.sp.gov.br — Modelo 3 (ITBI). Checked 2026-10-27 (against an archived copy of the file; the city website is not reachable from here). This is not legal or tax advice.