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Starting in 2026, the Federal Revenue Service Will Intensify Monitoring of Rentals, Informal Contracts, and Unregistered Property Sales, Requiring Greater Transparency from Taxpayers
The tax reform is already in effect, but its practical effects will start to show strongly in 2026. Among the most relevant changes is the cross-referencing of data on rentals, informal contracts, and property buying and selling operations that have not been properly declared. According to accountant Lavínia Ramos I Contabilidade, this process will close loopholes, prevent tax evasion, and increase the risk for those who hold assets or real estate income outside of formalization.
The new scenario requires increased attention from owners, tenants, and investors.
Those who do not take proactive steps with corrections may face fines, interest, and even tax proceedings, as the Revenue will have access to integrated registries and more precise verification mechanisms. In practice, informality will become increasingly difficult to sustain.
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How Data Cross-Referencing Works
According to Lavínia Ramos I Contabilidade, the Federal Revenue Service already cross-references information declared in the Income Tax with registry records, systems like the Carnê-Leão, and property registries (CIB and CTER).
Starting in 2026, this control will become stricter, allowing for the identification of whether a rented or sold property has not been reported correctly.
This means that both those who fail to declare received rents and those who omit payments made may fall into the tax net.
Moreover, properties purchased solely through informal contracts, without registry, will be identified more clearly, making it easier to detect asset appreciation incompatible with declared income.
Risks for Those Who Do Not Regularize
The risks are not limited to fines. The lack of declaration can lead to assessments, notifications, and, in severe cases, tax proceedings.
Many taxpayers believe that by declaring only part of their operations, they can avoid scrutiny. However, with the new system, any discrepancy between registration and declaration will be quickly detected.
A practical example is capital gains from property sales. Anyone who sells and does not accurately report this value may be identified through data cross-referencing and forced to pay back taxes with interest.
The recommendation from specialists is simple: rectify past declarations now instead of waiting for future enforcement.
Rentals, Contracts, and Loan Agreements
The impact of the tax reform also extends to rental and loan agreements. In the case of rentals, both landlords and tenants need to declare accurately the amounts received and paid.
Loan agreements involving the gratis transfer of property among relatives must be formalized by contract and itemized in the declaration of assets and rights.
Attempts to disguise rents as loan agreements can easily be uncovered by the Revenue, increasing the risk of penalties. Clear and proactive formalization is the only way to avoid future issues.
Assets and Property Regime
Another sensitive point involves couples and their property regime. The Federal Revenue Service will intensify cross-referencing to verify whether assets have been declared in accordance with the partial community, universal community, or total separation regimes.
Couples who incorrectly declare, for instance, placing all assets in only one declaration when they should not, may be notified to correct the information.
This verification will reduce discrepancies and ensure that the evolution of assets is properly aligned with each taxpayer’s reality.
The tax reform of 2026 ushers in a new phase of oversight, where rentals, informal contracts, undeclared sales, and even property regimes will be meticulously analyzed by the Federal Revenue Service.
Those who do not take proactive measures with adjustments and corrections may face severe consequences. More than ever, prior regularization is the safest path.
And you, have you reviewed your property and rental declarations? Do you believe that the tax reform will increase fiscal justice or just pressure on taxpayers?
Leave your opinion in the comments; we want to hear from those who are already preparing for 2026.
A reforma tributária vai diminuir os investimentos em imóveis e quem vai pagar aluguel mais caro é os pobres, também foi eles que fizeram o L