The municipality and the offices involved
Higuerote is in the Municipio Brión, in Miranda, as the Gobernación de Miranda (Miranda state government) writes it. Confirm the municipality on the property deed.
The municipality's tax portal on SIGAT (the municipal tax portal system), brion.sigat.net, publishes the full reform of the economic activities ordinance (Gaceta Municipal (municipal gazette) No. 038, April 22, 2024), but not that of the property tax. Its home page copies text from another municipality, so we do not take the name of the tax office from it. The domain alcaldiabrion.gob.ve did not resolve in October 2026. We did not find the name of the tax office published by the alcaldía (city hall); the lawsuit that the TSJ (the Supreme Court) summarizes in 2021 mentions a Dirección de Hacienda (finance department) and a Dirección de Catastro (cadastre department).
| Procedure | Office | Published address |
|---|---|---|
| Recording the sale | Registro Público (public registry) del Municipio Brión y Buroz | Calle 12, Edif. Valle de Curiepe, PB, 1ra. y 2da. planta, Higuerote |
| Authenticating an option or a power of attorney | Notaría Pública Municipio Brion Higuerote (notary office; this is how SAREN, the national registries and notaries service, writes it) | Tercera Av. (antes calle Barlovento), Minicentro Majopa, piso 1, oficina 3, entre las calles 8 y 10, Higuerote |
| Solvencia (municipal tax clearance), cadastre and tax | Alcaldía del Municipio Brión | Not published |
Registro and Notaría: SAREN's office finder, October 2026. It is the only Notaría that SAREN lists in the municipality. Going by its name, the Registro also serves the Municipio Buroz. Confirm the addresses before you go.
Solvencia municipal and cédula catastral
We did not find published how the solvencia and the cadastral document are requested in Brión, what the requirements are or how much they cost, nor whether the alcaldía uses the name cédula catastral (cadastral certificate) or ficha catastral (cadastral record).
What the law does say: the Registro cannot record the sale without the payment form for the ISLR (income tax) advance and the solvencia for municipal taxes on urban or rural property (article 97 of the Ley de Registros y Notarías (Registries and Notaries Law)). Ask for the solvencia before setting the signing date. General rules: solvencia municipal and cédula catastral.
The Impuesto sobre Inmuebles Urbanos (municipal property tax)
We did not find the ordinance in force for Brión's Impuesto sobre Inmuebles Urbanos published. In ruling No. 0413 of September 3, 2021 (case file 2021-0116), the Sala Constitucional (constitutional chamber) of the TSJ admitted an annulment suit and suspended the effects of the partial reform of the Ordenanza sobre el Impuesto de Inmuebles Urbanos, published in Gaceta Municipal No. 069 of September 14, 2020, "until a ruling on the merits is issued in this case". The measure covers that entire reform, not individual articles, and it also suspended the reform of the economic activities ordinance of the same date. We did not find the ruling on the merits, nor that the measure has been lifted, nor a later ordinance of the Impuesto sobre Inmuebles Urbanos. For economic activities there were new texts: the 2024 ordinance repeals one from 2022.
We do not know which tax ordinance the alcaldía applies today. Confirm it at the alcaldía before signing.
As a national reference, Resolución No. 011-2023 of the Ministerio del Poder Popular de Economía, Finanzas y Comercio Exterior (economy, finance and foreign trade ministry; Gaceta Oficial No. 6.783 Extraordinario, December 29, 2023) sets the maximum limit of the residential rate at 0.5% a year (Appendix II). It is a cap, not Brión's rate.
At the alcaldía, also ask for the property's account statement and a copy of the ordinance it applies, with its Gaceta Municipal number. More context in the guide to the municipal property tax.
What is specific to Higuerote
The coastal zone
If the property faces the sea or you plan to build or extend, ask a lawyer to check how the law applies to it.
The June 2026 earthquakes
According to Radio Mundial (July 8, 2026), after the earthquakes of June 24, 2026 the mayor of Brión reported damaged homes and buildings in the parishes of Curiepe, Higuerote and Tacarigua de Brión.
Vacation rentals
The Ley del Régimen Especial de Arrendamiento de Inmuebles Destinados a Vivienda (Special Regime for Residential Leases Law; Gaceta Oficial No. 7.065 Extraordinario, August 7, 2026) excludes from its regime hotels, motels, inns and tourist lodges, properties intended for vacation or recreational seasons and other tourist accommodation establishments (article 2, numeral 5).