The Agribusiness Newsletter brings information and news about the main regulations and legal texts relating to the regulation of agribusiness in Brazil. This initiative seeks to cover the agribusiness industry on its transactional, litigation, tax and regulatory levels, and is an invitation for all of those working in this market to both access important news and comments on vital topics from the sector.
This material is for informative purposes only, and should not be used for decision-making. Specific legal advice can be provided by our legal team.
FISCAL REGULATION
CARF authorizes accelerated depreciation for sugarcane and rejects the depletion method
By a majority of 8 votes to 2, the 1st Panel of the Superior Chamber of the Federal Administrative Council for Tax Appeals (CARF) ruled that the incentive for accelerated depreciation applies to sugarcane crops, ultimately reducing the tax base for Brazil’s Corporate Income Tax (IRPJ) and Social Contribution on Net Income (CSLL).
The prevailing opinion was that sugarcane crops lose value through harvesting and over time and therefore can be treated as depreciable property. Part of the council members based their decision on the depreciable nature of the assets, while others noted that the regulation does not restrict the benefit to specific crops, but rather applies to fixed assets used by corporations in agricultural activities.
Anbima releases technical studies on agribusiness supply chains to bring the sector closer to the capital markets
Amid the expansion of agribusiness financing mechanisms in the capital markets, the Brazilian Financial and Capital Markets Association (Anbima) released two technical studies focused on the sector’s biological cycles and production chains. Developed in partnership with Markestrat, a consulting firm specializing in agribusiness, the study was structured around agriculture and livestock, targeting investors and other capital market participants seeking a deeper understanding of the industry’s dynamics, opportunities, and challenges.
These publications provide a comprehensive overview of agribusiness, compiling data on geographic distribution and the various risk factors that shape the sector – including macroeconomic, climatic, commercial, and geopolitical factors, as well as environmental and regulatory forces – and addressing financing options, commodity trading, and public policies.
The agriculture document focuses on crops such as soybeans, corn, coffee, sugarcane, cotton, and pulp and paper, while the livestock section examines beef and dairy cattle, swine, and broiler and layer poultry, detailing the stages and particularities of each supply chain.
According to Flavia Palacios, director of Anbima and coordinator of the organization’s Securitization Committee, agribusiness has emerged as one of the main drivers of the Brazilian economy, fueled by increased productivity, technological advances, and stronger integration into global markets. Palacios believes that providing accurate information on the sector helps remove obstacles and foster the development of instruments aimed at sustainable growth.
The initiative is part of the Market Development front related to agribusiness under “Anbima em Ação 2026” (Anbima in Action 2026), which aims to promote private credit as a financing option. This initiative also includes a working group dedicated to the topic, dialogue with regulators and the executive and legislative branches, and engagement with issuers and investors, as well as federations and credit unions linked to the sector.
For more information: Estudos técnicos detalham cadeias produtivas do agronegócio para ampliar entendimento sobre particularidades do setor
FEDERAL
Brazilian Congress establishes Caatinga recovery policy
The Brazilian Congress published Federal Law No. 15,430/2026, establishing the National Policy for the Recovery of Caatinga Vegetation and the National Program for the Recovery of Caatinga Vegetation. The law aims to stimulate the restoration of degraded areas within the biome and expand sustainable food production, contributing to food sovereignty and security.
The government will implement the Caatinga restoration policy through action plans focused on:
- combating desertification and mitigating the effects of drought;
- preventing and controlling deforestation; and
- restoring native vegetation at the national and state levels.
Within the same context, the Ministry of the Environment and Climate Change established the Recaatingar Program through Ordinance GM/MMA No. 1,700/2026. The Recaatingar Program aims to promote the socio-productive recovery of degraded lands in the Caatinga biome, with a focus on restoring productive capacity and providing ecosystem services, as well as combating desertification and the effects of drought.
States, the Federal District, and municipalities may join the program voluntarily, and it will be implemented through federal cooperation mechanisms. Plans also include developing an operational manual to standardize technical and financial criteria and associated responsibilities.
Federal government regulates payments for environmental services
In June 2026, the government published Decree No. 13,018/2026, which regulates the National Policy on Payments for Environmental Services (PNPSA) and the Federal Program for Payments for Environmental Services (PFPSA).
The regulation outlines guidelines for implementing compensation mechanisms for ecosystem services, designating the Ministry of the Environment and Climate Change as the governing body responsible for coordinating the policy, issuing supplementary regulations, and liaising with federal entities, the private sector, and civil society.
The decree also provides for key operational aspects that affect the agricultural sector, including:
- eligible actions, such as conserving and restoring native vegetation, sustainably managing agricultural and agroforestry systems, and improving water quality;
- mandatory socio-environmental safeguards, such as environmental compliance, land-use rules, and adherence to relevant laws;
- the monitoring contracted environmental services; and
- requirements and clauses for Payment for Environmental Services (PES) contracts, including enrollment in the Rural Environmental Registry (CAR), the absence of overlap with restricted areas, and the linking of obligations to the property.
The regulation also outlines funding sources and allows for the creation of subprograms and governance mechanisms, such as the Program’s Strategic Committee and the National Knowledge Network on PES.
Ibama notifies responsible parties to promote measures against forest fires in high-risk areas
Ibama, Brazil’s environmental protection agency, published a notice addressing the legal duty to adopt prevention, preparedness, and response measures in rural properties at high risk of forest fires. The notification targeted parties responsible for such properties in any capacity, highlighting that such measures should be compatible with each location’s particularities.
Required measures include:
- Proper management of combustible material, including the use of fuel break techniques where applicable;
- Protection of Permanent Preservation Areas (APP), Legal Reserves, and other remnants of native vegetation; and
- Prevention of excess buildup of dry vegetation.
If a fire starts, responsible parties must immediately notify the competent authorities and, when technically viable and safe, take initial containment measures.
Failure to comply with these obligations may constitute an administrative environmental violation under Federal Decree No. 6,514/2008, subjecting the violator to applicable sanctions, without prejudice to civil and criminal liabilities.
MAPA REGULATIONS – Ministry of Agriculture and Livestock
New law renders certification of agricultural product warehouses voluntary
Law No. 15,429/2026 has entered into force, rendering participation in the certification system for agricultural product warehouses voluntary. According to the Ministry of Agriculture and Livestock (MAPA), Brazil still faces a deficit of more than 130 million metric tons in static storage capacity, making it essential to adopt measures that incentivize the expansion and modernization of warehouses.
The change means that certification is no longer a mandatory legal requirement, but rather a self-regulatory mechanism for businesses involved in the reception, storage, preservation, and shipment of agricultural products to demonstrate compliance with technical, operational, and documentary requirements.
For more information:
Nova lei torna voluntária a certificação de armazéns de produtos agropecuários
MAPA establishes new procedure for technical inquiries
MAPA published MAPA Ordinance No. 919/2026, which outlines how the ministry will respond to technical inquiries and defines treatment and response procedures.
In practice, inquiries must be filed exclusively through the Electronic Petition System (SEI), following prior registration by the external user.
The ordinance takes effect on July 19, 2026, and applies to inquiries regarding:
- Interpretation or enforcement of MAPA’s standards, regulations, manuals, instructions, technical procedures, and other regulatory instruments, as well as cross-cutting legislation that interacts with its areas of authority.
- Technical clarifications related to production, health requirements, certifications, registrations, accreditations, inspections, or agricultural oversight, as well as policies, programs, and other instruments under MAPA’s authority.
- Specialized opinions that do not qualify as requests for access to public information under the terms of Law No. 12,527/2011.
REAL ESTATE REGULATIONS
“Meu Registro” platform: Brazil launches unified system for registry services
Brazil’s National Council of Justice (CNJ) has launched the “Meu Registro” platform, in partnership with the National Public Registry Operators. The platform serves as a single digital environment that centralizes access to services from registry offices across various specializations and states.
“Meu Registro” marks a new chapter in the integration of registry services within the Electronic Public Registry System (Serp), established by Law No. 14,382/2022. The platform allows users to request certificates, conduct searches, and submit registration and annotation applications.
The national operators will forward requests to the appropriate registries nationwide, and simultaneous requests can be directed to registries located in different areas.
Implementation and integration among registries
At launch, the platform will cover certificates across three areas:
- Civil Registry of Natural Persons;
- Real Estate Registry; and
- Registry of Titles and Documents and Civil Registry of Legal Entities.
Implementation will occur gradually, and new services will be incorporated as technological workflows become established, while maintaining the centralized access model. Integration, however, extends beyond the digital environment: users will be able to visit a registry office in person to submit requests intended for other registry services.
The purpose of “Meu Registro” does not end with the centralization of the service channel. The registry office that receives the initial request will function as a coordination hub, liaising with the other specialized registry offices involved in fulfilling the request. Once there is a need for information or documents falling under the authority of other registry offices, the registry network itself takes charge of contacting these offices, while preserving the legal certainty and autonomy of each registry office. As a result, the registry structure now fulfills the role of identifying each competent registry office, managing parallel case files, and coordinating pre-registration and registration deadlines, rather than leaving these tasks to the applicant.
This new model is likely to streamline the process of meeting registry requirements. In many cases, the registry network can now obtain documents and information directly through the platform’s integration channels, rather than asking applicants to provide them separately to meet the registrar’s requirements. As a result, “Meu Registro” can reduce the applicant’s administrative burden and simplify the completion of requested transactions.
Advantages for real estate transactions
The initiative could significantly impact complex real estate transactions, especially those involving the transfer of or the creation of security interests in portfolios. These transactions often simultaneously require multiple types of certificates, such as updated property records, marriage certificates, prenuptial agreements, powers of attorney, and corporate documents. As a result, this unified request channel should make standard procedures in real estate transactions – including due diligence, asset legalization, and the structuring of security interests – more predictable, timely, and traceable.
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