{"id":2966,"date":"2025-12-17T10:00:25","date_gmt":"2025-12-17T13:00:25","guid":{"rendered":"https:\/\/oliveiraalves.com.br\/?p=2966"},"modified":"2026-01-06T15:14:31","modified_gmt":"2026-01-06T18:14:31","slug":"atualizacao-do-valor-de-imoveis-no-imposto-de-renda-lei-do-rearp","status":"publish","type":"post","link":"https:\/\/oliveiraalves.com.br\/en\/atualizacao-do-valor-de-imoveis-no-imposto-de-renda-lei-do-rearp\/","title":{"rendered":"Update of Real Estate Values for Income Tax Purposes (REARP Law)"},"content":{"rendered":"<p>On <strong>November 25, 2025<\/strong>, the law establishing the <strong>Special Regime for Asset Update and Regularization (REARP)<\/strong> was enacted, allowing taxpayers to <strong>update the value of real estate and other assets<\/strong> for Income Tax purposes to their <strong>actual market value<\/strong>, upon payment of a <strong>reduced tax rate<\/strong>. This represents a significant change in the <strong>capital gains tax framework<\/strong>, which until then had been based exclusively on the <strong>historical acquisition cost<\/strong>, often outdated after years or decades.<\/p>\n<p>Under the new legislation, <strong>individual taxpayers<\/strong> may update the value of real estate by paying <strong>4%<\/strong> on the difference between the <strong>declared value<\/strong> and the <strong>market value<\/strong>. For <strong>legal entities<\/strong>, taxation occurs through <strong>IRPJ and CSLL<\/strong>, totaling <strong>8%<\/strong> on the same difference. After payment, the <strong>updated value becomes the new acquisition cost<\/strong> for purposes of a future sale, substantially reducing the <strong>taxable capital gain<\/strong> upon disposal of the asset.<\/p>\n<p>REARP also provides for a <strong>regularization mechanism<\/strong> for <strong>lawfully acquired assets<\/strong> that were <strong>not declared or were incorrectly declared<\/strong> in prior years. This regularization is carried out under <strong>more favorable conditions<\/strong> than those applicable in a potential tax audit, shielding taxpayers from <strong>substantial penalties<\/strong> and <strong>prolonged tax disputes<\/strong>.<\/p>\n<p>From a practical standpoint, the asset update is particularly advantageous for taxpayers who own <strong>very old or highly appreciated properties<\/strong>, as it avoids taxation on the <strong>accumulated appreciation over time<\/strong>, which market practice and legal doctrine often regard as a <strong>\u201cnotional gain\u201d<\/strong> resulting merely from inflation. The measure also enhances <strong>asset transparency<\/strong> and <strong>legal certainty<\/strong>, by aligning declared values with <strong>actual market values<\/strong>.<\/p>\n<p>Nevertheless, adherence to the regime requires caution. Taxpayers should assess their <strong>expected holding period<\/strong>, as the update entails <strong>immediate tax payment<\/strong>. In addition, it is advisable to obtain a <strong>reliable appraisal or valuation report<\/strong> to support the declared market value, ensuring consistency in the tax return and preventing future challenges.<\/p>\n<p>In summary, the new law creates a <strong>relevant opportunity for lawful and expressly authorized tax planning<\/strong>, with the potential to <strong>significantly reduce the tax burden<\/strong> on future real estate transactions. The analysis, however, should be conducted <strong>on a case-by-case basis<\/strong>, taking into account the taxpayer\u2019s asset profile, available documentation, and the intended use or sale of the property.<\/p>","protected":false},"excerpt":{"rendered":"<p>On November 25, 2025, the law establishing the Special Regime for Asset Update and Regularization (REARP) was enacted, allowing taxpayers to update the value of [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":2968,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-2966","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tributario"],"acf":[],"_links":{"self":[{"href":"https:\/\/oliveiraalves.com.br\/en\/wp-json\/wp\/v2\/posts\/2966","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/oliveiraalves.com.br\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/oliveiraalves.com.br\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/oliveiraalves.com.br\/en\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/oliveiraalves.com.br\/en\/wp-json\/wp\/v2\/comments?post=2966"}],"version-history":[{"count":4,"href":"https:\/\/oliveiraalves.com.br\/en\/wp-json\/wp\/v2\/posts\/2966\/revisions"}],"predecessor-version":[{"id":3062,"href":"https:\/\/oliveiraalves.com.br\/en\/wp-json\/wp\/v2\/posts\/2966\/revisions\/3062"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/oliveiraalves.com.br\/en\/wp-json\/wp\/v2\/media\/2968"}],"wp:attachment":[{"href":"https:\/\/oliveiraalves.com.br\/en\/wp-json\/wp\/v2\/media?parent=2966"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/oliveiraalves.com.br\/en\/wp-json\/wp\/v2\/categories?post=2966"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/oliveiraalves.com.br\/en\/wp-json\/wp\/v2\/tags?post=2966"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}