New Normative Instruction 2275 Requires Notaries to Report Rentals and Creates “CPF of Properties” in Brazil; Revenue Will Have Total Cross-Check Within 12 Months
The publication of Normative Instruction No. 2275, on August 18, 2025, marked a turning point in the Federal Revenue’s control over the real estate market. The text establishes the so-called CPF of Properties — the Brazilian Real Estate Registry (CIB) — and requires notaries and municipalities to immediately report rental, purchase, and sale contracts.
In practice, the scheme of “not declaring rent” has come to an end.
According to the Institute of Real Estate Registry of Brazil (IRIB), the measure connects all notaries to the Cinter (National System of Territorial Information Management), sending transaction and rental data in real time.
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Thus, within 12 months, the Revenue will have a unified database to automatically cross-check income declarations, property registrations, and tax payments.
How the CPF of Properties Works
The Brazilian Real Estate Registry (CIB) will assign a unique number to each property in the country, functioning similarly to the CPF of individuals.
This will clearly identify who the owner is, who rents, and who pays or receives income.
With this integration, under-the-table contracts and unreceipted rents will no longer have space.
As soon as a deed or contract is registered, the Revenue will have instant access to the information, cross-checking it with the Income Tax of the owner and the tenant.
Impact on Owners and Tenants
For landlords, the main change is that any rental income omitted will be automatically detected, resulting in fines, interest, and correction.
For tenants, the proof of expenses will also be more transparent, allowing correct deductions when provided by law.
The system closes a historical loophole that allowed informal agreements in the real estate market.
Now, even old contracts will need to be properly registered by municipalities and notaries, under the risk of tax irregularities.
The Role of Notaries and Municipalities
The normative instruction requires that notaries of deeds and property registrations are connected to Cinter, sending data in real time.
Municipalities must pass on information from the municipal registry and the IPTU, complementing the database.
This flow ensures the Federal Revenue total control over real estate transactions. For the taxpayer, it means more transparency, but also less room for evasion.
Consequences for the Market
The CPF of Properties has the potential to transform not only oversight but also the legal security of transactions.
Experts believe that the measure can reduce fraud, increase the formalization of contracts, and boost tax collection.
On the other hand, the new rule requires taxpayers’ attention. Those who do not declare the rent received or paid risk immediate penalties, with financial penalties that may compromise irregular gains.
And you, do you believe that the CPF of properties will bring more tax justice or merely increase bureaucracy for owners and tenants? Share your opinion in the comments.

Absurdo, tem muitas famílias que não prosperam porque moram em alugueis e os proprietários vão repassar isso nas mensalidades, vai ser mais prejudicial do que benéfico
Bando de sonegadores ignorantes!!! Pobres ****!!! Não é um novo imposto. É apenas uma tentativa de cobrar o que está na lei há décadas!!!
Inconsequente como tudo nesse governo de m……, os alugueis que já estão caros, vão aumentar, haverá menos imóveis disponíveis para locação, ninguém construirá para locação aumentando o déficit habitacional, os alugueis já são tributados através do carnê leão, mas a sanha arrecadatoria da esquerda acabará destruindo esse mercado