Brazilian Real Estate Registry expands tax control and impacts real estate, inheritance, and corporate transactions.
The Brazilian Real Estate Registry (CIB), established by article 265 of Complementary Law No. 214/2025 and regulated by RFB Normative Instruction No. 2,275/2025, represents a significant transformation in the Brazilian asset control system. The new regulation introduces a unique and mandatory identification code for all urban and rural real estate, which becomes part of the National System for Territorial Information Management (Sinter).
From January 1, 2027, no public deed can be drawn up or registered without the property being properly registered in the system. For properties located in state capitals and the Federal District, this requirement has been in effect since January 2026, anticipating the impacts for property owners and investors.
Notary offices as data transmission agents to the Federal Revenue Service.
The mandatory registration also extends to notary offices and real estate registries, which will now act as data transmission agents to the Brazilian Federal Revenue Service. This new model creates an environment for continuous, real-time monitoring of real estate transactions, expanding the tax authorities' capacity for auditing and cross-referencing information.
Reference value of properties and its impact on taxation.
With the regulation of the CIB (Brazilian Real Estate Valuation Code), a reference value assessment of properties was established for the purposes of collecting IBS (Tax on Goods and Services) and CBS (Contribution on Goods and Services). This is an official estimate of the market value, determined according to technical criteria defined in article 256 of LC nº 214/2025, which tends to directly impact the taxation levied on real estate transactions.
Impacts of CIB on estate and succession planning
In the context of estate planning, the mandatory adoption of the CIB (Centralized Real Estate Transaction System) significantly expands the tax authorities' oversight power, regardless of the sphere of competence. Transactions involving real estate—such as lifetime gifts, asset contributions to family businesses, asset restructurings, and probate proceedings—will have their values automatically parameterized by the system, requiring greater governance, tax control, and organization of asset holding companies.
Given this scenario, a prior and structured analysis of real estate transactions becomes essential to mitigate tax risks, avoid tax disputes, and ensure legal security in the management and succession of assets.
Finally, our Tax Law team remains available to answer questions and support clients in properly adapting to the new requirements introduced by the Brazilian Real Estate Registry.
