Rearp Property Update and Regularization

Normative Instruction RFB No. 2,302/2025 introduces the Special Regime for Updating and Regularizing Assets, known as Rearp Atualização.

This article will explore the guidelines of this regime, which allows for the updating of movable and immovable property, as well as detailing the tax implications for individuals and legal entities.

The proposal aims to facilitate the regularization of assets by December 31, 2024, promoting better fiscal and tax compliance.

Introduction to Rearp Update and Its Legal Basis

O Special Regime for Updating and Regularizing AssetsIn the Update modality, it stands out as an innovative mechanism to correct inflationary distortions in the value of movable and immovable property acquired until the end of 2024. Regulated by Normative Instruction RFB No. 2,302/2025This system allows taxpayers, whether individuals or legal entities, to update the value of their assets in order to align them with the current market price.

The legal basis for this regime is found in articles 2 to 8 of... Law No. 15.265/2025 which define the guidelines and specifics of the process.

The target audience includes both individuals and legal entities, enabling them to... relevant opportunity to regularize and improve their asset records under more advantageous tax conditions.

This represents an advantageous strategy. really important for those seeking greater accuracy and fairness in declaring their assets.

More information can be found on the official website of Federal Revenue.

Assets Eligible for Upgrade

In the context of Special Regime for Updating and Regularizing Assets, movable and immovable property that was acquired up to December 31, 2024 They may undergo a value update.

This procedure covers residential and commercial properties, land, and agricultural properties, as well as motor vehicles, whether land, water, or air.

Relevance is given also to the most valuable movable property, including works of art and rare collections.

The update is aimed at assets that, up to the deadline, are registered in the name of individuals or legal entities.

Furthermore, it is vital that these assets have a legitimate origin and are properly documented.

Thus, updating through Rearp not only adjusts values to contemporary market prices, but also offers the possibility of migrating assets already updated through the Declaration of Option for Updating Real Estate Assets to the new regime, maximizing tax efficiency.

Tax Rules for Individuals and Legal Entities

Taxation for individuals and legal entities in the context of asset valuation is a crucial aspect to consider.

For individuals, the difference between the updated value and the acquisition value will be subject to Personal Income Tax (IRPF) at a rate of 4%.

In the case of legal entities, this difference will be taxed by Corporate Income Tax (IRPJ) at a rate of 4.8% and by the Social Contribution on Net Profit (CSLL) at a rate of 3.2%.

Summary Table of Tax Rates

With regard to taxpayers, the IRPF This applies to individuals, allowing for an update of the value of assets with only... 4% tax.

For legal entities, the IRPJ (Corporate Income Tax) involves a charge of... 4,8%, accompanied by the CSLL, whose rate was established at 3,2%.

This special regime is extremely beneficial given that the rates are significantly lower compared to usual rates.

Therefore, companies and individuals have the opportunity to regularize and update their assets with a lighter tax burden.

Migration of Assets Updated by Dabim

The migration of updated assets by Declaration of Option for Updating Real Estate Assets (Dabim) for the Special Regime for Updating and Regularizing Assets (REARP Update) offers a significant opportunity for individuals and legal entities who wish to update the values of their assets in accordance with the current regulatory standard.

The benefit of migration It consists of allowing the asset updating process to continue under more favorable conditions.

During this migration, assets previously updated by Dabim can be submitted to Rearp, which guarantees a reduced tax rate on the difference in the updated value, being 4% for Personal Income Tax (IRPF) and 4.8% for Corporate Income Tax (IRPJ), in addition to 3.2% on the Social Contribution on Net Profit (CSLL).

Those interested have until February 19, 2026 to submit their applications. Declaration of Option for the Special Asset Update Regime (Deap) and make tax payments by February 27, 2026, either in full or in installments, offering flexibility in financial adjustment.

Declaration of Option (Deap) and Enrollment Deadlines

To choose Special Regime for Updating and Regularizing AssetsThe submission of the Declaration of Option for the Special Asset Update Regime (Deap) must be made by February 19, 2026It is essential to follow the procedure correctly, ensuring adherence within the deadline.

Here are the main steps:

• Access the Federal Revenue Service portal to fill out the DEAP form.
• Review the information and declare the updated values.
• Submit the declaration and keep the proof of submission.

Regarding payment options, you can choose between a single payment or installment plan of up to 36 months..

The first payment must be made by February 27, 2026.

These conditions facilitate regularization, allowing both individuals and legal entities to plan the payment of taxes with greater flexibility.

In summary, Rearp Atualização offers a valuable opportunity for updating and regularizing assets, with specific deadlines and conditions that must be observed.

Joining the scheme can bring significant benefits to taxpayers.