{"id":14963,"date":"2025-11-27T07:00:32","date_gmt":"2025-11-27T07:00:32","guid":{"rendered":"https:\/\/alcantara.pro.br\/portal\/?p=14963"},"modified":"2025-11-28T10:29:33","modified_gmt":"2025-11-28T10:29:33","slug":"sancionada-a-atualizacao-de-valor-de-imovel-no-imposto-de-renda","status":"publish","type":"post","link":"https:\/\/alcantara.pro.br\/portal\/2025\/11\/27\/sancionada-a-atualizacao-de-valor-de-imovel-no-imposto-de-renda\/","title":{"rendered":"Sancionada Lei sobre a atualiza\u00e7\u00e3o de valor de im\u00f3vel no Imposto de Renda (Rearp)"},"content":{"rendered":"<p>O valor declarado de im\u00f3veis e ve\u00edculos no Imposto de Renda passar\u00e1 a ser atualizado de acordo com o valor de mercado.\u00a0O presidente da Rep\u00fablica, Luiz In\u00e1cio Lula da Silva, sancionou a lei que cria o Regime Especial de Atualiza\u00e7\u00e3o e Regulariza\u00e7\u00e3o Patrimonial (Rearp). A <a href=\"https:\/\/normas.leg.br\/?urn=urn:lex:br:federal:lei:2025-11-21;15265\" target=\"_blank\" rel=\"noopener\">Lei 15.265, de 2025<\/a> foi publicada na \u00faltima sexta-feira (21) no <em>Di\u00e1rio Oficial da Uni\u00e3o<\/em>\u00a0(<em>DOU<\/em>).<\/p>\n<p>A nova lei autoriza 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. N\u00e3o havia, antes da lei, previs\u00e3o legal de atualiza\u00e7\u00e3o do valor de im\u00f3veis a pre\u00e7o de mercado. Com isso, a declara\u00e7\u00e3o n\u00e3o refletiria a situa\u00e7\u00e3o patrimonial do contribuinte, pela defasagem existente entre os valores hist\u00f3ricos declarados e os pre\u00e7os de mercado.<\/p>\n<p>Para pessoas f\u00edsicas, a lei estabelece que a atualiza\u00e7\u00e3o acarretar\u00e1 cobran\u00e7a de 4% sobre a diferen\u00e7a entre o valor declarado e o valor de mercado, em substitui\u00e7\u00e3o ao Imposto sobre Ganho de Capital, que varia de 15% a 22,5%. Para pessoas jur\u00eddicas, as al\u00edquotas ser\u00e3o de 4,8% de IRPJ e 3,2% de CSLL.<\/p>\n<p>A norma tem origem no\u00a0<a href=\"https:\/\/www25.senado.leg.br\/web\/atividade\/materias\/-\/materia\/171480\" target=\"_blank\" rel=\"noopener\">PL 458\/2021<\/a>,\u00a0<a href=\"\/noticias\/materias\/2025\/11\/18\/senado-aprova-projeto-que-permite-atualizacao-de-valor-de-imovel-no-ir\" target=\"_blank\" rel=\"noopener\">aprovado no Senado<\/a>\u00a0no dia 18 com relat\u00f3rio favor\u00e1vel do senador Eduardo Braga (MDB-AM). De acordo com o autor do projeto, o ex-senador Roberto Rocha (MA), essa defasagem poderia gerar problemas para os contribuintes, como a dificuldade de comprova\u00e7\u00e3o patrimonial junto a institui\u00e7\u00f5es financeiras para obter cr\u00e9dito.<\/p>\n<p>A lei tamb\u00e9m trata de regulariza\u00e7\u00e3o de criptomoedas, restri\u00e7\u00f5es a compensa\u00e7\u00f5es tribut\u00e1rias, revis\u00e3o de regras do Programa P\u00e9-de-Meia, ajuste no prazo do aux\u00edlio-doen\u00e7a por an\u00e1lise documental (Atestmed) e limites \u00e0 compensa\u00e7\u00e3o previdenci\u00e1ria entre regimes.<\/p>\n<hr \/>\n<p><strong>Fonte:<\/strong> <a href=\"https:\/\/www12.senado.leg.br\/noticias\/materias\/2025\/11\/24\/sancionada-a-atualizacao-de-valor-de-imovel-no-imposto-de-renda\" target=\"_blank\" rel=\"noopener\">Ag\u00eancia Senado | 25.11.2025<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>O valor declarado de im\u00f3veis e ve\u00edculos no Imposto de Renda passar\u00e1 a ser atualizado<\/p>\n","protected":false},"author":1,"featured_media":14964,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[121,169],"tags":[],"class_list":["post-14963","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-imposto-de-renda","category-receita-federal"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - 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