Vanessa Teixeira Campos

Tax reform has aroused great interest in the real estate development sector, as changes in the form of taxation can have significant impacts on this segment. In this article, we analyze the main changes suggested in the regulation of the reform that is being processed in the National Congress. After years of debates, the consumption tax reform was approved in December 2023, with the enactment of Constitutional Amendment 132/23.

One of the first measures adopted by the new government, in January of this year, was the promulgation of Executive Order 1,160/23, which reinstated the casting vote as a tiebreaker criterion in judgments by the Administrative Council for Tax Appeals (Carf). The executive order repealed the rule contained in article 19-E of Law 10,522/02, which provided for a decision favorable to taxpayers in the event of a tie in the judgment.