Atlas · Taxation
The constitution of income in favor of a person who dies within thirty days of an illness they already suffered is null
AnswerThe constitution of income in favor of a person who dies within thirty days of signing the contract due to an illness they already had is null (Art. 808 of Law 10.406/2002).
Reviewed on 2026-10-02 · next review 2027-04-02
Data
| Beneficiary | Death condition | Consequence | Source | Data of record |
|---|---|---|---|---|
| Person with illness | Dies within thirty days of signing the contract due to an illness they already had when the contract was signed | The constitution of income is null | Law 10.406/2002, Art. 808 | 10/01/2002 |
Data consulted on 02/10/2026.
Basis
- Law No. 10.406/2002 (Planalto, in Portuguese): Art. 808 establishes that the constitution of income in favor of a person who is already deceased, or who dies within thirty days of signing the contract due to an illness they already had, is null.
How it applies
The income constitution contract requires a public deed and can be made for a fixed term or for life. However, the law protects the validity of the transaction by imposing a time limit associated with the beneficiary's health status. If the person in whose favor the income was constituted dies within thirty days of signing the contract, and the death results from an illness they already had at the time of contracting, the constitution of income becomes null. The rule also declares null any constitution made in favor of a person who was already deceased at the time of the act, as provided for in Art. 808 of Law 10.406/2002.
Limits
- This fiche covers only the nullity rule for death within thirty days due to a pre-existing illness to the contract.
- This fiche does not address other validity requirements, the public deed form, or the general patrimonial effects of the income constitution contract.
- The version read is the one published by Planalto; any subsequent changes must be checked in the source.