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New Law Allows Updating Value of Real Estate and Vehicles on Income Tax with a Rate of 4%, Creates the Rearp to Regularize Assets, Limits INSS Offsets, Authorizes Telemedicine, and Tightens Rules for Hedge and Loan of Securities in Brazil and Abroad with Direct Impact on the Wallets of Brazilian Taxpayers.
The new law 15.265/25 directly impacts the wallet and financial life of those who file Income Tax. For the first time, taxpayers will be able to update the value of real estate and vehicles to market price, paying a specific fee and having their declared assets closer to reality.
This same new law also creates a special regime to regularize undeclared lawful assets, redefines compensation rules between INSS and private pension schemes, authorizes benefits for temporary incapacity through telemedicine, and tightens the grip on financial operations such as hedge and loan of securities, both in Brazil and abroad.
What the New Law Changes in Income Tax
The most immediate point of the new law is the possibility to update the value of real estate and vehicles on Income Tax.
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Until now, those who bought property many years ago had that old value frozen on their declaration, without a clear forecast for correction.
With the new law, individual taxpayers can raise the value of the asset to market value, but must pay 4% on the difference between what was declared and the current price.
This is not a tax on the total value, but rather on the “gain” being recognized on paper.
For legal entities, the calculation is different. Asset updating incurs 4.8% of IRPJ and 3.2% of CSLL on the difference, totaling 8% on the adjustment. The logic is the same: bringing the assets to reality while paying a one-time cost for this.
How the Rearp Works in Practice
The new law also creates the Special Regime for Asset Updating and Regularization, the Rearp. In practice, it serves two groups:
- those with declared assets having old values who want to update
- those with lawful but undeclared assets who want to get everything up to date with the IRS
By joining the Rearp, the taxpayer pays the stipulated rates and has these assets officially recorded in the declaration, at market value.
The idea is to clean up the past and organize future assets, rather than living with fiscal risk and outdated information.
It is important to remember that the new law does not authorize the regularization of dirty money. Only assets and values of lawful origin, which for some reason were not declared or were poorly declared, are accepted.
Impact of the New Law on INSS Rules
The law did not stop at Income Tax. It also changed how INSS and private pension schemes financially compensate each other.
From now on, this compensation will be limited to the amount provided for in the budget each year.
No more gigantic settlements outside the budget planning. This tends to keep the flow more controlled by the government and, in practice, may influence the pace of transfers between the pension systems.
For the common insured, this change is more behind the scenes, but it helps to understand how the new law reorganizes not only the life of the taxpayer but also public machinery.
Assistance for Temporary Incapacity via Telemedicine
Another important change in the new law concerns assistance for temporary incapacity, the former sick leave assistance. From now on, the benefit can be granted through telemedicine or document analysis, for a period of up to 30 days.
In practice, this means that, in many cases, the insured will not need to go through an in-person exam for shorter leaves.
The analysis can be done remotely, with reports and medical documents, which tends to expedite the concession in well-documented situations.
The text also paves the way for the government to authorize exceptions when justified, adjusting the model according to the reality of the system and demand for exams.
Changes in Financial Operations, Hedge, and Loan of Securities
The law also enters a more technical territory but one that is of great interest to companies, investors, and finance personnel. It alters rules for hedge operations and loan of securities, both for dealings done in Brazil and abroad.
From now on, for losses from these operations to reduce IRPJ and CSLL, two clear conditions must be met:
- the operations must be conducted at market prices
- they must be registered on an exchange or organized over-the-counter
In other words, the new law seeks to dissuade opaque or non-standard operations, limiting the use of tax losses only to operations that have transparency and formal registration.
What the Taxpayer Needs to Observe Before Joining
The possibility of updating the value of real estate and vehicles under the new law is tempting for many, especially for those with old property purchased cheaply and now highly valued. But it is not a decision to be made impulsively.
By updating the value now, the taxpayer pays 4% on the difference and clears the accumulated gain. In a future sale, the capital gains tax is likely to be lower because the cost basis will already be higher. Conversely, those who do not intend to sell soon may prefer to take time to calculate.
In the case of companies, the decision is even more strategic, as it involves IRPJ, CSLL, tax planning, and impacts on the balance sheet.
The same logic applies to those heavily involved in financial operations: the new treatment of hedge and loan of securities may change the way to record and use losses.
In summary, the new law opens doors to organize assets, regularize old situations, and modernize pension rules and financial regulations, but each choice comes with a cost and an effect down the line.
Mais uma lei q inventam p o governo por a mão no bolso do contribuinte.Ja não basta pagar absurdo de ITBI e despesas cartoriais e outras q inventam,no caso impostos demais.A ganância do governo não tem limites