Deadline for sending the DITR ends this Friday (29)

The Rural Land Property Tax Declaration (DITR) is a document that must be sent annually to the Federal Revenue by the land owner informing details of their property such as location, total area, how the land is used, improvements, among other information. From this data it is possible to calculate the Rural Land Property Tax (ITR).

Shipping time

The document must be sent by next Friday (29) through the ITR Declaration Generator Program (ITR 2023 Program), which will be available on the Federal Revenue website. Furthermore, it is still possible to use Revenuenet to transmit the declaration.

If the owner misses the deadline to present the DITR, he must follow the same submission process, however this will result in a fine of R$50 (minimum) or 1% per month calculated on the total tax due.

“The delivery of the Annual ITR Declaration (DITR) is important for the purpose of eventual sale of rural property, as it will be considered as a calculation basis for determining capital gain and the difference between the VTN (Value of Bare Land) contained in the DITR when the property was acquired and the VTN when it was sold, said consultant and tax lawyer Cristiano Carvalho, partner at CMT Adv.

Who needs to send

The DITR must be submitted by every natural or legal person who is the owner, holder of the useful domain (enfiteuta or foreira) or holder of any title, including the usufructuary of rural property.

Types of DITR

– DIAC (Registration Information and Update Document): Used to update the property and owner registration for the Treasury Department, being mandatory for all land owners.

– DIAT (Information and Assessment Document): The data for calculating the ITR and the tax amount for each property are provided from it. It is worth remembering that it is not necessary if the property is immune or exempt from ITR.

Consequences of not sending the DITR

According to Frederico Price Grechi, legal director of the National Agricultural Society (SNA), in the absence of delivery of information by the taxpayer or, even, if this information is inaccurate, incorrect or fraudulent, the Federal Revenue Service will proceed with the determination and release of official of the tax, considering information on land prices, contained in the system to be established by it and data on the total area, taxable area and degree of use of the property, determined in inspection procedures.

“It is worth noting that failure to pay the Rural Land Property Tax (ITR) may result in the judicial execution of the tax credit for this tax, with the consequent seizure or seizure of money or the rural property itself”, he concluded.

  *Click to download the program for DITR 2023