{"id":2096,"date":"2025-12-01T18:34:08","date_gmt":"2025-12-01T21:34:08","guid":{"rendered":"https:\/\/www.gtlawyers.com.br\/?p=2096"},"modified":"2025-12-01T18:34:10","modified_gmt":"2025-12-01T21:34:10","slug":"governo-sanciona-lei-que-institui-o-regime-especial-de-atualizacao-e-regularizacao-patrimonial-rearp","status":"publish","type":"post","link":"https:\/\/www.gtlawyers.com.br\/en\/artigos\/governo-sanciona-lei-que-institui-o-regime-especial-de-atualizacao-e-regularizacao-patrimonial-rearp\/","title":{"rendered":"The government enacts the law establishing the Special Regime for Asset Update and Regularization (REARP)"},"content":{"rendered":"<p>Law n\u00ba 15.265\/2025, which establishes the Special Regime for Asset Update and Regularization (REARP), was published on 11\/21\/2025. It allows the update of the value of real estate and vehicles in the Income Tax and the regularization of lawful undeclared assets.<\/p>\n\n\n\n<p>The law incorporates some fiscal measures that were originally included in the Provisional Measure for the IOF (MP 1.303\/2025), which expired in October.<\/p>\n\n\n\n<p>Adherence to REARP will be done through declaration and will allow the choice among the following modalities for assets acquired up to 12\/31\/2024:<\/p>\n\n\n\n<p><em>II -Update of the value of motor vehicles, watercraft, and aircraft subject to public registry, as well as real estate located within the national territory or abroad;<\/em><\/p>\n\n\n\n<p><em>II - Regularization of assets or rights that have not been declared or have been declared with omission or inaccuracy in essential data.<\/em><\/p>\n\n\n\n<p>The update of assets will serve as an anticipation of the Income Tax on capital gains, allowing the declaration to reflect current market values and promoting asset transparency.<\/p>\n\n\n\n<p>For the update, the following rates will apply to the financial increase calculated on the declared difference:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Individuals: 4% Income Tax<\/li>\n\n\n\n<li>Entities: 4.8% IRPJ and 3.2% CSLL<\/li>\n<\/ul>\n\n\n\n<p>It is important to emphasize that if the updated asset is sold within 5 years (for real estate) or 2 years (for movable assets) after adherence to REARP (except for transfer due to death or partition), the effects of REARP are nullified, with the imposition of Income Tax on the capital gain (deducting the tax already paid, updated by the Selic rate).<\/p>\n\n\n\n<p>Individuals who opted for the asset update provided under Law n\u00ba 14.973\/2024 for their real estate may migrate to REARP.<\/p>\n\n\n\n<p>Regarding modality II, it allows the regularization of resources, assets or rights of lawful origin held in Brazil or abroad, or repatriated, by residents or those domiciled in the country as of 12\/31\/2024. This includes even undeclared assets or those declared with omission or error before 12\/31\/2024, including those already sold.<\/p>\n\n\n\n<p>The total amount of regularized assets will be considered a patrimonial increase acquired on 12\/31\/2024, subject to Income Tax at a rate of 15%, and a penalty of 100% of the tax owed.<\/p>\n\n\n\n<p>Adherence to REARP, whether for asset update or regularization, must be completed within 90 days from the publication of the law, with the submission of the corresponding declaration and tax payment in a single installment or up to 36 monthly installments.<\/p>\n\n\n\n<p class=\"translation-block\">In addition to REARP, Law n\u00ba 15.265\/2025 introduces new rules for the taxation of financial operations, such as loans of securities in Brazil and the taxation of hedge operations with derivatives abroad.<\/p>\n\n\n\n<p>Important changes were also made to other laws, such as:\nRestrictions on the compensation of non-cumulative PIS\/Cofins credits unrelated to economic activity;\nThe modernization of medical examinations for sick leave benefits, allowing telemedicine and document analysis;\nStricter conditions for granting and maintaining fishing unemployment insurance.<\/p>\n\n\n\n<p>For further information on the subject, we remain at your disposal.<\/p>\n\n\n\n<p>GTLawyers \u2013 Tax Team<\/p>\n\n\n\n<p><a href=\"mailto:egross@gtlawyers.com.br\"><em>egross@gtlawyers.com.br<\/em><\/a><em><\/em><\/p>","protected":false},"excerpt":{"rendered":"<p>Foi publicada no dia 21\/11\/2025 a Lei n\u00ba 15.265\/2025, que cria o Regime Especial de Atualiza\u00e7\u00e3o e Regulariza\u00e7\u00e3o Patrimonial (REARP), autorizando a atualiza\u00e7\u00e3o do valor de im\u00f3veis e ve\u00edculos no Imposto de Renda e a regulariza\u00e7\u00e3o de bens l\u00edcitos n\u00e3o declarados. A lei sancionada incorporou algumas das medidas fiscais que originalmente estavam previstas na Medida [&hellip;]<\/p>\n","protected":false},"author":8,"featured_media":2097,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[6],"tags":[],"class_list":["post-2096","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-artigos"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Governo sanciona Lei que institui o Regime Especial de Atualiza\u00e7\u00e3o e Regulariza\u00e7\u00e3o Patrimonial (REARP) | GTLawyers | Escrit\u00f3rio boutique full-service<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.gtlawyers.com.br\/en\/artigos\/governo-sanciona-lei-que-institui-o-regime-especial-de-atualizacao-e-regularizacao-patrimonial-rearp\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Governo sanciona Lei que institui o Regime Especial de Atualiza\u00e7\u00e3o e Regulariza\u00e7\u00e3o Patrimonial (REARP) | GTLawyers | Escrit\u00f3rio boutique full-service\" \/>\n<meta property=\"og:description\" content=\"Foi publicada no dia 21\/11\/2025 a Lei n\u00ba 15.265\/2025, que cria o Regime Especial de Atualiza\u00e7\u00e3o e Regulariza\u00e7\u00e3o Patrimonial (REARP), autorizando a atualiza\u00e7\u00e3o do valor de im\u00f3veis e ve\u00edculos no Imposto de Renda e a regulariza\u00e7\u00e3o de bens l\u00edcitos n\u00e3o declarados. 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