As of August 15, rural property owners must submit the Rural Territorial Property Tax Declaration (DITR) for the year 2022.
According to the Normative Instruction No. 2095published by the IRS in the Official Diary of the Union today (26), the deadline for submitting the document ends on September 30.
The obligation to present the document applies to an individual or legal entity, owner of a useful domain or holder of any title, including the usufructuary.
In the case of joint owners, the declaration must be presented by one of its members when the rural property belongs simultaneously to more than one taxpayer, as a result of a contract or court decision or as a result of a donation received in common.
When the rural property belongs to more than one person, the DITR must be presented by one of the owners.
Individuals or legal entities that, between January 1, 2022 and the date of submission of the DITR, have lost possession of the rural property, in the process of expropriation for public need or utility, or for social interest, including for of agrarian reform.
It is also mandatory to present it in cases where the property right has been lost by the transfer or incorporation of the rural property, “as a result of expropriation for public need or utility, or for social interest”. This case also applies to cases of real estate in agrarian reform processes.
The obligation also extends to those who have lost possession or ownership of the rural property, as a result of alienation to the public power, “including their autarchies and foundations, or education and social assistance institutions exempt from the tax”.
According to the normative instruction, the presentation is not necessary in cases of rural properties considered immune or exempt by the Federal Revenue – in general, small rural plots, agrarian reform settlements, communities and recognized quilombola remnants.
The normative instruction describes the necessary documentation to be presented for the calculation of the Rural Territorial Property Tax (ITR) value. To complete the declaration, you must Download the Generator Program of the 2022 ITR Statement, made available on the site of the IRS.
Payment
The payment of the ITR can be paid in up to four monthly and consecutive installments of the same amount, provided that no installment is less than R$50. Tax due with an amount of less than R$100 must be paid in a single installment.
Both the first installment and the single installment must be paid by September 30th. The other quotas must be paid by the last business day of each month, “plus interest equivalent to the reference rate of the Special System of Settlement and Custody (Selic) for federal securities, accrued monthly, calculated as of October 2022 up to the month prior to payment, and 1% in the month of payment”.
