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Change In Income Tax Law Creates Special Regime For Asset Updating, Reduces Rates On Capital Gains, And Establishes Minimum Terms For Sale, Requiring Attention From Individuals And Companies To The New Tax Rules.
The Law 15.265, published in November 2025, established the Special Regime for Asset Updating and Regularization, the Rearp, and began allowing individuals and legal entities to update, for Income Tax purposes, the value of real estate and movable goods subject to registration, such as vehicles, to parameters closer to those practiced in the market.
The regulation authorizes the anticipation of taxation on the difference between the declared acquisition cost and the updated value, with rates lower than those applied to capital gains at the time of sale, provided the taxpayer meets minimum holding periods for the asset.
The initiative aims to address a recurring situation in asset declarations.
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In many cases, real estate remains registered for long periods at the historical purchase value, while market prices rise over time.
When alienation occurs, this lag tends to result in a larger capital gain and, consequently, a higher tax.
For individuals, the Rearp establishes a definitive rate of 4% on the difference between the updated value of the asset and the originally reported acquisition cost.
Outside the regime, capital gains are taxed at progressive rates, ranging from 15% to 22.5%, depending on the amount calculated.
The comparison between the two models explains why the program has been analyzed as a tax planning alternative by taxpayers who do not intend to sell their assets in the short term.
Updating Declared Real Estate And Vehicles In Income Tax
The update authorized by the law covers land, water, and air movable assets subject to public registration, as well as properties located in Brazil or abroad.
To be included, the assets must have been acquired with resources of lawful origin by December 31, 2024 and must already be on the taxpayer’s declaration.
In the case of individuals, the option is linked to the assets reported in the Annual Adjustment Declaration of the Income Tax.
Another point provided in the legal text is the redefinition of the acquisition date for tax purposes.
For rules that depend on this temporal milestone, such as exemptions conditioned to the holding period, the date of the updating option will be applicable.
This technical aspect directly influences tax calculations in potential future transactions.
According to Amadeu Mendonça, a lawyer specialized in real estate transactions, the mechanism can be used as a tool for fiscal organization.
According to him, when a property is sold at a declared value much lower than the market price, the capital gain tends to be high.
“The Rearp allows for anticipating this update and reducing the tax burden, but it is essential to pay attention to the nuances of the program.”
Minimum Terms For Sale Determine Tax Benefit Validity
The legislation imposes minimum terms for the effects of the update to be preserved.
For real estate, the sale must occur after five years, counted from adherence to the regime.
In the case of movable assets subject to registration, such as vehicles, the term is two years.
If the alienation occurs before these periods, the effects of the Rearp are disregarded, except in cases of transmission by inheritance and division resulting from the dissolution of a marital society or stable union.
In these situations, the law states that the tax paid at the time of updating may be deducted from the tax calculated on the capital gain, updated by the Selic rate.
Still, losing the special treatment eliminates the advantage originally sought by the taxpayer.
The regulation also conditions adherence to the proof of values used in the update.
The taxpayer must keep, for five years, the documentation that supported the provided information for presentation to the Federal Revenue Service if requested.
Impact Of Rearp On Companies And Accounting Reflections
In the scope of legal entities, the Rearp authorizes the update of movable assets subject to public registration and real estate registered in the permanent assets as of December 31, 2024.
The difference to the market value is definitively taxed, with rates of 4.8% for IRPJ and 3.2% for CSLL.
The legal text establishes that the values resulting from the update cannot be used as a basis for calculating depreciation with fiscal effects.
This point directly affects the cost-benefit analysis for companies that use depreciation as a relevant element in their tax calculation.
According to Mendonça, the usefulness of the regime for companies varies depending on the sector, the tax regime, and how the asset is recorded in accounting.
In the real estate segment, according to the specialist, the application of the Rearp may result in a tax burden that reduces or neutralizes the effect of the update, depending on the structure of the operation.
Regularization Of Legal Assets Not Declared To The Tax Authority
In addition to updating values, Law 15.265 instituted a mechanism for the regularization of lawful assets, rights, and resources that have not been declared or that present relevant omissions or inaccuracies.
The scope includes assets held in Brazil or abroad, such as equity interests, intangible assets, cryptocurrencies, real estate, and vehicles.
In this modality, the taxpayer must pay Income Tax at a rate of 15%, considering the regularized value as an increase in wealth as of December 31, 2024.
The legal text also provides for the application of a fine equivalent to 100% of the tax due, with joint payment.
As a countermeasure, regularization extinguishes tax credits directly related to the declared assets and rights, concerning taxable events occurring until December 31, 2024, observing the exceptions provided in the law itself.
Deadline For Adherence To Rearp And Payment Methods
The law established a deadline of up to 90 days, counted from publication, for adherence to the Rearp, both in the updating and regularization modalities.
Considering the publication date of November 21, 2025, the period extends until the second half of February 2026, according to operational guidelines published by the Federal Revenue Service.
Payment can be made in a lump sum or in up to 36 monthly installments, with interest applied per Selic on subsequent installments and the possibility of total or partial anticipation.
With this set of rules, the decision to adhere to the Rearp involves analyzing the taxpayer’s planning regarding the asset, the expected time for sale, and the ability to prove values and the source of resources, rather than just the nominal difference in rates.
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