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The New Law Allows Updating Values of Real Estate and Vehicles in the Income Tax with a Reduced Rate and Creates Rules for Regularization of Undeclared Assets, Pension Changes, and New Fiscal Limitations.
Individuals and corporate taxpayers can now update, with a reduced rate, the value of real estate and vehicles declared in the Income Tax to market price, following the enactment of Law 15.265/2025, which establishes the Special Regime for Asset Updating and Regularization (Rearp).
The regulation was published in an extra edition of the Official Gazette of the Union on November 21, 2025.
With the new regime, the amount reported in the declaration is no longer frozen at historical cost and can be brought closer to market reality, upon payment of tax under special conditions.
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The measure applies to already declared assets and also to the regularization of lawful assets that were not reported to the tax authorities.
Until the enactment, the legislation did not allow the updating of real estate and vehicles to market value in the Income Tax.
In practice, taxpayers maintained the same purchase value for years, even when the asset appreciated, creating a gap between the official declaration and actual wealth.
How Asset Updating Works in the Income Tax
Under the law, individuals residing in the country will be able to update the value of real estate and movable property subject to registration, in Brazil or abroad, as long as acquired with lawful resources before December 31, 2024, and declared to the Revenue Service.
In this modality, the difference between the updated value and the acquisition cost is subject to a final taxation of 4%, replacing the Capital Gains Tax, which typically varies between 15% and 22.5%.
For corporate entities, the reassessment of real estate and vehicles registered as fixed assets on December 31, 2024, will incur 4.8% IRPJ and 3.2% CSLL.
The total of 8% on the value difference cannot be used as a deductible expense for future depreciation.
The Rearp is optional and has a deadline of 90 days from the publication of the law.
Payment can be made in full or in up to 36 monthly installments.
The updating also reduces the tax owed in a future sale of the asset, as the new value becomes the reference calculation base.
Origin of the Rearp and Impact of Asset Devaluation
Law 15.265/2025 derives from Bill 458/2021, reported in the Senate by Eduardo Braga and originally presented by former Senator Roberto Rocha.
The text was motivated by the gap between declared historical values and actual market values, especially in the case of real estate acquired many years ago.
According to the justification, this difference hindered asset proof in transactions with the financial system.
By allowing the updating, the government seeks to bring the taxpayer’s declaration closer to the real asset situation.
Regularization of Assets and Rules for Cryptoassets
The Rearp also allows for the regularization of omitted lawful assets and rights, including abroad.
In this modality, the taxpayer pays 15% Income Tax on the regularized value, plus a penalty of equal value, resulting in an effective burden of 30%.
The measure covers cases such as undeclared cryptoassets.
After payment, there is extinction of liability for any tax crimes related to the omission of these assets, in addition to fiscal regularization.
As with the asset updating, the deadline is 90 days, with the possibility of installment payments in up to 36 installments.
Stricter Rules for Tax Compensations
The law also tightens rules on tax compensation, restricting the use of irregular documents and credits deemed undue, especially in PIS/Cofins.
Government estimates project an impact of R$ 10 billion per year in increased revenue.
The goal is to reduce litigation, correct distortions, and reinforce fiscal balance.
Part of these changes is considered essential to ensure budgetary space, avoiding larger cuts in public policies.
Changes in Sick Leave, Pé-de-Meia, and Pension Compensation
The law modifies Law 8.213/1991, changing the rules for sick leave granted through documentary analysis by the Atestmed system.
The maximum period is now 30 days, requiring a physical examination for longer periods.
The Pé-de-Meia program, aimed at high school students, also receives adjustments in the way of accounting for expenses within the constitutional education floor.
Additionally, the text imposes limits on pension compensation between regimes, conditioning payments to budgetary availability.
The law further reinforces the use of telemedicine and remote analysis in examination processes, aiming to reduce waiting times and expedite approvals.
By bringing together asset updating, regularization of omitted assets, tax changes, and adjustments in social programs, the law creates a new fiscal and asset scenario for taxpayers.
Do you intend to join the Rearp to reorganize your assets, or will you wait for the regulations to detail the procedures?
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