The Federal Revenue has announced the period for submitting the Rural Land Property Tax Declaration (DITR) for 2024. The period begins today (August 12) and ends at 23:59 pm on September 30, 2024. The declaration must be made through the ITR Declaration Generator Program, available on the Federal Revenue website.
The DITR for the 2024 financial year must be presented by individuals or legal entities, except those who are immune or exempt, who are owners, holders of the useful domain, or holders of any title to rural property. This also includes those who lost possession or property rights between January 1st and the effective date of presentation of the DITR, due to transfer or incorporation into the expropriator's assets.
In cases where the rural property belongs to an estate, until the division has been finalized, the declaration must be made to the executor. If there is no inventory, the obligation lies with the sharecropper spouse, partner or successor in any capacity.
The DITR is made up of the Rural Land Property Tax Information and Registration Update Document (Diac) and the Rural Land Property Tax Information and Calculation Document (Diat). Diac information will not be used to update the Rural Property Registry (Cafir).
The taxpayer whose property is registered in the Rural Environmental Registry (CAR) must inform the registration receipt number in DITR 2024. Taxpayers with immune or exempt rural properties are exempt from this obligation, as provided for in SRF Normative Instruction No. 256/2002.
The DITR's untimely declaration follows the same procedures as the timely one and can be presented through the ITR 2024 Program or through Revenuenet. The fine for late payment is 1% per month on the tax due, with a minimum value of R$50,00.
If the taxpayer identifies errors after presenting the DITR, he must submit a rectifying declaration, maintaining the payment of the tax originally calculated. The rectifier fully replaces the previous declaration.
The tax can be paid in up to four monthly installments, as long as none are less than R$50,00. Amounts less than R$100,00 must be paid in a single installment. Payment can be made by electronic transfer, Darf or Pix.
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