The filing season for the 2025 Income Tax on Rural Property Land (DITR) already has a start date: from August 12 to December 30. Owners, holders of the right to use, or possessors under any title of properties located in rural areas must comply with legal requirements and avoid unpleasant consequences, such as fines, certificate restrictions, and even impediments to the sale of the property.

Although many still view the ITR as a low-risk obligation, the truth is that neglecting the filing can lead to significant consequences — both tax-related and operational. The enforcement landscape has become increasingly stringent, especially after the digitalization of land registries and cross-referencing of data between agencies.

The ITR is a federal tax levied on properties that are legally classified as rural. The return, which constitutes an ancillary obligation, must be filed even if there is no tax due.

The following are required to file the DITR:

• Individuals and legal entities that are owners, holders of the right to use, or possessors under any title of rural property, including under lease, partnership, or loan agreements;
• Co-owners of undivided rural properties; and
• Individuals or legal entities that have lost possession of the property by court order, until the judgment is duly recorded.

The use of the property is what determines its rural nature. Thus, even properties located in urban areas may be classified as rural if used for agricultural, extractive, or similar activities, in accordance with applicable legislation.

Certain properties are exempt from filing the return, such as those owned by the federal government, states, municipalities, nonprofit entities, and places of worship of any kind, provided that legal requirements are met. In addition, areas smaller than 30 hectares, in the case of individuals who engage in agricultural activities as a means of livelihood and are duly registered, may qualify for partial or full exemption.

It is essential to know the exemption amounts and the rules applicable to the category of the property — including in cases where the ITR is limited to the submission of the DITR without any tax payment.

Failure to file the DITR within the deadline or the submission of incorrect information may result in serious consequences:

• Minimum fine of BRL 50.00, with a rate of 1% per month on the amount of tax due, limited to 20%;
• Inability to obtain the Federal Revenue Office’s Debt Clearance Certificate, hindering access to credit, regularizations, and other procedures;
• Inability to transfer the property, as the DITR is required in real estate transactions, including for the execution of the public deed; and
• Greater exposure to federal and municipal audits due to data cross-checking with the registries of Incra (Brazilian Institute of Colonization and Agrarian Reform), the Federal Revenue Office, and the State Revenue authorities.

The DITR is submitted exclusively through the filing software provided by the Federal Revenue Office. In addition, the taxpayer may monitor the rural property data and check for any outstanding issues through the Meu Imóvel Rural app, the official tool of the Federal Government that consolidates data from Sigef, CCIR, and ITR, facilitating document management.

In a previous text, we addressed the importance of real estate document control and management as a way to maintain competitiveness and remain constantly prepared to seize business opportunities. The submission of the DITR is only one of several steps in what should be an efficient and preventive management of rural property, with direct impact on assets, succession, and financial operations.

At PLBrasil Accounting&Finance, we offer comprehensive support for the submission of the DITR, verification of exemptions, resolution of prior issues, and issuance of clearance certificates. With nationwide coverage, an experienced team, and integrated technology, our clients benefit from agility, control, and compliance at every stage.