Tax reform and the real estate sector: what are the possible impacts?
Posted: Sat Apr 05, 2025 8:00 am
With the tax reform, the real estate sector gained a special taxation regime, which reflects its immense relevance to the Brazilian economy, practically serving as a “thermometer” to measure economic growth.
But do you know what the possible impacts of this new regime are?
Today's article is a little more theoretical than usual, but no less important.
Today we will discuss Tax Reform, a recurring topic accurate mobile phone number list in the media, and the changes in the form of taxation on consumption, which brought significant changes to practically all sectors.
We will, of course, focus on the real estate sector.
In today's article, we will talk about the main changes promoted by the Tax Reform, in order to clarify the main doubts about the taxation of
The Tax Reform, approved by Constitutional Amendment No. 132/2023 , changed the constitutional text to enable significant changes in the National Tax System.
These changes concern the form of taxation on consumption, affecting federal, state and municipal taxes.
At first, there were changes to the Constitution, modifying taxes so that, later, they would be regulated by Complementary Law.
Therefore, the change in the System is already a reality . The details of this change, however, are yet to come through specific legislation.
What is the purpose of Tax Reform?
According to the Federal Government , the main objectives of the Consumption Tax Reform are:
real estate sector tax reform 1
We can therefore state that the primary purpose of Tax Reform is to simplify the consumption taxation system .
As the system becomes simpler, monitoring tends to be easier, preventing tax evasion and avoidance.
What are the main changes with the implementation of the Tax Reform?
The main change with the implementation of the Tax Reform is the replacement of several federal, state and municipal taxes with just two: the CBS (Contribution on Goods and Services) and the IBS (Tax on Goods and Services).
With this change, Brazil will now adhere to the Dual VAT (Value Added Tax) system, aligning itself with international practices.
Due to this system, each stage of the production chain will be responsible for paying the tax only in relation to what was actually added to the product or service.
With the implementation of CBS and IBS, the following taxes will be extinguished:
real estate sector tax reform 2
Furthermore, the Reform will introduce the Selective Tax , the taxable event of which will be the production, extraction, commercialization or import of goods and services that are harmful to health or the environment.
But do you know what the possible impacts of this new regime are?
Today's article is a little more theoretical than usual, but no less important.
Today we will discuss Tax Reform, a recurring topic accurate mobile phone number list in the media, and the changes in the form of taxation on consumption, which brought significant changes to practically all sectors.
We will, of course, focus on the real estate sector.
In today's article, we will talk about the main changes promoted by the Tax Reform, in order to clarify the main doubts about the taxation of
The Tax Reform, approved by Constitutional Amendment No. 132/2023 , changed the constitutional text to enable significant changes in the National Tax System.
These changes concern the form of taxation on consumption, affecting federal, state and municipal taxes.
At first, there were changes to the Constitution, modifying taxes so that, later, they would be regulated by Complementary Law.
Therefore, the change in the System is already a reality . The details of this change, however, are yet to come through specific legislation.
What is the purpose of Tax Reform?
According to the Federal Government , the main objectives of the Consumption Tax Reform are:
real estate sector tax reform 1
We can therefore state that the primary purpose of Tax Reform is to simplify the consumption taxation system .
As the system becomes simpler, monitoring tends to be easier, preventing tax evasion and avoidance.
What are the main changes with the implementation of the Tax Reform?
The main change with the implementation of the Tax Reform is the replacement of several federal, state and municipal taxes with just two: the CBS (Contribution on Goods and Services) and the IBS (Tax on Goods and Services).
With this change, Brazil will now adhere to the Dual VAT (Value Added Tax) system, aligning itself with international practices.
Due to this system, each stage of the production chain will be responsible for paying the tax only in relation to what was actually added to the product or service.
With the implementation of CBS and IBS, the following taxes will be extinguished:
real estate sector tax reform 2
Furthermore, the Reform will introduce the Selective Tax , the taxable event of which will be the production, extraction, commercialization or import of goods and services that are harmful to health or the environment.