The Municipality of Rio de Janeiro published, at the beginning of the year, Decree No. 48,378/21, creating an accessory tax obligation for IPTU taxpayers of properties located in the city. From the fiscal year 2021, it would be mandatory, according to the standard, the presentation of the Annual Register Data Statement (DeCAD) of all residential and non-residential urban properties that, in principle, should be submitted until the last business day of June of each fiscal year.
The measure, which aims to create an updated database and facilitate changes in registration data of real estate properties in the city of Rio de Janeiro, could not be implemented in a timely manner for taxpayers to meet the deadline initially set for the current fiscal year. As a consequence, Decree No. 48,985/21 was published in June, which, in addition to establishing new deadlines for the presentation of DeCAD, provides for the following main changes:
- Optional character: The presentation of DeCAD is no longer mandatory and became a faculty of the owner of the property, avoiding the application of the penalties previously provided for in Article 8 of Decree No. 48.378/21 in case of non-compliance with the deadline for filing the declaration.
- Tax benefits: Article 5 of Decree No. 48,985/21 suggests that the presentation of DeCAD allows the application of tax benefits. Although the standard did not specify what such benefits would be, the municipal Secretary of Finance and Planning reported in an official communication vehicle of the municipality that those who provide the information updated spontaneously will be able to benefit from a 5% discount on the IPTU for the following financial year.
- form: the DeCAD form, which would previously be made available on the website of the Municipal Department of Finance and Planning, can now be accessed through the Carioca Digital portal, on the Internet.
The intention of the Municipal Department of Finance and Planning is to encourage Rio's taxpayers to make the declaration spontaneously. Thus, those who did not update their information with the tax will have the opportunity to regularize their registration without being penalized or suffer retroactive charges, except in the case of proven falsehood, insufficiency, or inaccuracy of any declared information.
The IPTU taxpayer must confirm the following information regarding his properties in the city of Rio de Janeiro: current real estate property registration number, full address, taxpayer data, clarification about his legal link with the property, fiscal exercise to which refer the information provided at DeCAD, whether the property is built or not, built area and nature of use (whether residential or non-residential), including specifying the nature of the specific use of the property and its typology and constructive characteristics.
According to article 34 of the National Tax Code (CTN), the taxpayer of the IPTU is the owner of the property, the owner of its useful domain or its owner in any capacity. By owner, it is understood that he has the option of using, enjoying, and disposing of the property (art. 1.228 of the Civil Code). The useful domain covers the rights of the foreiro, of use and disposition in relation to the emphytêutico building. As for ownership, it is understood that only the possessor with Domini animus, i.e. a definitive spirit of dominance, may be a contributor to the IPTU. The lessee, for example, does not qualify as a taxpayer, as he only holds direct ownership of the property, without Domini animus. Therefore, in the case of leased properties, the obligation to submit to DeCAD will, as a rule, be the lessor.
If it is necessary to correct the DeCAD already transmitted, the taxpayer may submit a rectifying declaration in accordance with the deadlines established by Resolution SMFP No. 3.245/21, being delayed the presentation of rectifier related to exercises prior to the declaration.
In view of the decree entered into force on the date of its publication, June 17, 2021, IPTU taxpayers from the AP1 and AP2 are to be scheduled to broadcast DeCAD by July 31, 2021. At the end of this article, we present a table with the geographic areas of the municipality of Rio de Janeiro and the dates for the transmission of DeCAD (the neighborhoods of each area can be found in the Annex V of Complementary Law No. 1/11).
As it is perceived, the Institution of DeCAD intends to transfer to taxpayers an instrumental tax burden of self-declaration of the information necessary for the municipal tax office to calculate the IPTU due. This is undoubtedly another measure that increases the already high tax cost of taxpayers, not to mention the operational difficulties that many of them will face in fulfilling this instrumental duty.
If the taxpayer chooses to submit to DeCAD and has the 5% discount on the IPTU of the following year, it will be necessary to do so within the deadline established for your neighborhood.
|06/21/2021 UNTIL 07/31/2021|
|Vasco da Gama||Leblon|
|Santa Teresa||Jardim Botânico|
|Praça da Bandeira|
|Alto da Boa Vista|
08/01/2021 UNTIL 08/31/2021
|São Francisco Xavier Rocha|
|Engenho Novo Lins de Vasconcelos|
|Méier Todos os Santos|
|Cachambi Engenho de Dentro|
|Água Santa Encantado|
|Vila Cosmos Vicente de Carvalho|
|Vila Cosmos Vila da Penha|
|Vista Alegre Galeão|
|Parada de Lucas Irajá|
|Quintino Bocaiúva Cavalcanti|
|Engenheiro Leal Cascadura|
|Madureira Vaz Lobo|
|Turiaçú Rocha Miranda|
|Honório Gurgel Oswaldo Cruz|
|Marechal Hermes Inhaúma|
|Higienópolis Maria da Graça|
|Del Castilho Engenho da Rainha|
|Bento Ribeiro Tomás Coelho|
|Complexo do Alemão Penha|
|Penha Circular Brás de Pina|
|Cordovil Cidade Universitária|
|Parque Colúmbia Moneró|
|Praia da Bandeira Acari|
|Ricardo de Albuquerque Coelho Neto|
|Ricardo de Albuquerque Barros Filho|
|Freguesia Jardim Guanabara|
|Jardim Carioca Tauá|
|Barros Filho Anchieta|
|Parque Anchieta Costa Barros|
|Pavuna Vigiário Geral|
|Jardim América Guadalupe|
|09/01/2021 UNTIL 09/30/2021|
|Gardênia Azul||Senador Camará|
|Taquara||Campo dos Afonsos|
|Praça Seca||Magalhães Bastos|
|Cidade de Deus||Santíssimo|
|Barra da Tijuca||Inhoaíba|
|Vargem Pequena||Santa Cruz|
|Recreio dos Bandeirantes||Sepetiba|
|Barra de Guaratiba|
|Pedra de Guaratiba|