Federal Revenue Service regulates the submission of 2025 DITR

On July 21, 2025, the Federal Revenue Service of Brazil (“RFB”) published RFB Normative Instruction (‘IN’) No. 2,273, of July 17, 2025, which provides for the submission of the Rural Territorial Property Tax Return (“DITR”) for the 2025 fiscal year.

The regulation establishes the deadline and procedures for submitting the DITR, which comprises the Rural Land Tax Information and Registration Update Document (“DIAC”), containing the registration information corresponding to the rural property and its owner, and the Rural Land Tax Information and Calculation Document (“DIAT”), containing the additional information needed to calculate the tax amount.

The main rules for completing and submitting the DITR are as follows:

• Deadline: between August 11 and September 30, 2025;
• Method: online, using the Rural Real Estate Tax (“ITR”) 2025 Program (“Programa ITR 2025”) or the digital service My ITR Statements (“Minhas Declarações do ITR”);
• Requirements: must be submitted by individuals or legal entities that:

1. 1. on the date of submission, are owners, holders of the right to use and enjoy the property or of any rural property title;
   2. between January 01, 2025, and the date of submission, have lost possession or ownership of the property due to expropriation or sale to the Government, including its municipalities and foundations, or to institutions immune from the tax; and
   3. are the executors (or, in their absence, spouses, sharecroppers, or successors) of the estate to which the rural property belongs, until the division has been finalized.

• Submission after the deadline: the taxpayer will be subject to a fine of 1% per calendar month or fraction thereof, calculated on the total amount of tax due (the minimum fine being BRL 50.00); and
• CAR information: the number of the property’s registration receipt in the Rural Environmental Registry (“CAR”) must be indicated on the DITR, unless the rural property falls within the immunity or exemption hypotheses set out in IN No. 256/2002.

Access IN RFB No. 2,273 in full.

Demarest’s Real Estate and Tax teams remain available to answer any questions and provide support regarding the DITR submission.