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New Regime Allows Updating Declared Asset Values in Brazil and Abroad with Reduced Rates, Specific Rules for Individuals and Legal Entities, and Defined Deadline for Adherence and Installment, According to Regulation Published by the Revenue Service.
The Revenue Service published a regulation on Wednesday (24) detailing how individuals and legal entities will be able to join the Special Regime for Updating and Regularizing Assets.
According to the entity, the modality in question is value updating, with reduced Income Tax rates for recalculating assets in Brazil and abroad acquired with lawful resources until December 31, 2024.
The option requires submitting a specific declaration, the Deap, by February 19, 2026, and paying the tax by February 27, 2026, in a single installment or in up to 36 monthly installments.
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Regulation of Rearp Update by the Revenue Service
The procedure was regulated by Normative Instruction RFB No. 2,302, of December 23, 2025, based on articles 2 to 8 of Law No. 15,265, sanctioned on November 21, 2025.
The Revenue Service states that the measure regulates the regime and creates the operational structure for those wishing to update values and thereby adjust the difference between historical cost and market value in the declared assets.
Who Can Join the Special Regime for Asset Updating
The Rearp Update allows updating the value of movable and immovable assets to market value, provided that these assets were acquired with lawful resources until December 31, 2024, and are located in Brazil or abroad.
In the case of individuals, the rule applies to taxpayers residing in the country whose assets are declared in the last Annual Income Tax Return.
For companies, the scope includes assets recorded in the non-current assets of the balance sheet as of December 31, 2024.
Types of Assets Included in Asset Updating
In practice, the regulation defines what is included in asset updating by specifying that the movable assets covered are land, water, and air vehicles subject to public registration.
Immovable assets include properties in general and assets that represent rights over real estate.
This definition broadens the focus to situations where the taxpayer holds a real right or equivalent, and not just registered ownership.
Restrictions and Exclusions Provided in the Regime
The text of the normative instruction lists hypotheses of assets eligible for updating and also establishes prohibitions.
Among the items that can be updated are immovable and motorized assets subject to registration, even if under fiduciary sale.
Additionally, the regulation provides that already updated assets from previous declarations, such as the Abex, related to the updating of assets and rights abroad, and the Dabim, concerning the updating of immovable assets, can also enter the Rearp.
At the same time, there are significant restrictions.
As a rule, the regime does not cover assets not declared in the individual’s annual declaration or in the company’s tax accounting, nor assets acquired from January 1, 2025, onwards.
Also excluded, according to the regulation’s wording, are items such as foreign currency in cash, jewelry, works of art, antiques, and other similar valuable assets described in the instruction.
Furthermore, assets that have already been sold, written off, or settled before formalizing the option cannot be included.
The regulation also includes a specific note for rural property.
In this case, updating applies only to bare land.
Reduced Taxation for Individuals
For individuals, the difference between the updated value and the asset’s acquisition cost is treated as a capital increase.
This amount is subject to a definitive tax of 4% Income Tax.
According to the regulation, the application of percentages or reduction factors on the tax base and rate is not permitted.
Taxation Rules for Legal Entities
In the case of legal entities, the difference between the asset’s value in the non-current assets of the balance sheet as of December 31, 2024, and the market value will be taxed definitively.
The charge occurs through IRPJ at a rate of 4.8% and CSLL at a rate of 3.2%.
The normative instruction also limits accounting effects.
The values arising from the update cannot be incorporated into the asset’s cost for depreciation, amortization, or depletion calculations.
Deap Declaration and Adherence Deadline
Joining the regime depends on submitting the Declaration of Option for the Special Regime of Asset Updating, the Deap.
The declaration must be completed using the e-CAC service.
The Revenue Service informed that access to this functionality will be available starting January 2, 2026.
The final deadline for submission is February 19, 2026, at 11:59:59 PM, Brasília time.
The regulation also provides the possibility of rectification until this same deadline if the taxpayer identifies an error, omission, or inaccuracy after submitting the declaration.
Conversion of Values in Foreign Currency
Filling out the Deap requires the taxpayer to inform the updated value in national currency.
It is also necessary to identify the assets subject to updating.
For values in foreign currency, the conversion must follow the selling closing price disclosed by the Central Bank in the PTAX bulletin.
The reference should be the first business day prior to the Deap presentation date.
The rule aims to standardize the exchange rate used in the calculation and avoid discrepancies in the formalization of the option.
Payment and Installment of Tax
In addition to submitting the Deap, the taxpayer must pay the tax in full or collect the first installment by February 27, 2026.
Payment can be made in a single installment or in up to 36 equal, monthly, and successive installments.
Subsequent installments will incur interest equivalent to the Selic rate.
The due date is until the last business day of each month.
The normative instruction also includes an operational safeguard.
No installment can be less than R$ 1,000.
Taxes less than R$ 2,000 must be settled in a single installment.
Consequences of Delay and Anticipation of Installments
The regulation also addresses what happens in case of delay.
Failure to pay on time may lead to exclusion from the regime, with repercussions foreseen in the regulation itself.
There is also the possibility for the taxpayer to anticipate payment, in whole or in part, of the installments.
This anticipation reduces the time of interest incidence.
Migration of Real Estate from Dabim to Rearp Update
One point highlighted by the Revenue Service is the possibility of migrating real estate that has already gone through the Dabim to the Rearp Update.
The normative instruction provides that taxpayers who opted for the updating of properties under Law No. 14,973, of September 16, 2024, may migrate to the new regime.
This migration must be indicated in the Deap.
The values originally reported for these assets must be maintained.
In this scenario, the migration preserves the previously updated value.
The regulation also defines significant effects, such as the consideration of the acquisition date for the purposes of capital gains rules.
For those intending to use the migration, the Deap requires indicating the number of the administrative process from the Dabim, linking the previous option to the new classification.
With deadlines, rates, and rules already defined, the expectation is that the regime will attract the attention of taxpayers interested in adjusting their assets to market value before any future operations.
Nessa droga de país, a melhor coisa a se fazer é não ter nenhum bem e ir embora dessa joça, única coisa que esse governo fez, foi criar imposto e mais impostos, chegando a 100% em carros novos, se calcular do jeito certo por fora e não por dentro.
E quanto a bens que desvalorizaram? Teremos restituição de 4% sobre a diferença?
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