Find out how to declare Rural Territorial Property Tax

The presentation of the DITR is mandatory for individuals and legal entities that own rural property and must be presented in the form of two forms, the Document of Information and Cadastral Update of the Tax on Rural Territorial Property (Diac) and the Document of Information and Calculation of Tax on Rural Territorial Property (Diat).

Accountability is mandatory even for those who received or ceased to have ownership of the property, in the year 2023.

To deliver the documentation, it is necessary to download, via the internet, the ITR Declaration Generator Program for the year 2023 (ITR 2023 Program), at IRS website.

In the declaration, to exclude non-taxable areas, it is necessary to fill in and inform the Brazilian Institute of the Environment and Renewable Natural Resources (IBAMA) the Environmental Declaratory Act (ADA). Another data that must also be informed is the registration receipt number of the Rural Environmental Registry (CAR).

The receipt that proves the presentation of the DITR is generated by the program, right after transmission. The document can be saved on the computer’s hard disk, or on USB media, and must be printed, in the case that the taxpayer chooses to deliver the document directly to a Federal Revenue unit.

Payment

The calculated ITR amount can be paid in up to four monthly installments, provided that the installments are not less than R$50. first installment, or single installment, will also be until September 29th.

The amount due can be paid through a Federal Revenue Collection Document (Darf), by bank transfer, or PIX.

Rectification

If, after delivery, any inconsistency is found, it will be possible to rectify the DITR by submitting a new declaration, which must contain all the information from the first document, with the necessary changes, deletions and additions of information, in addition to the receipt number of the first delivered DITR.

Even if the rectifier is delivered after the deadline for the declaration, the calculated tax must be paid within the established period, in order not to generate a fine. Delay in delivery generates a fine of 1% per month, or fraction thereof, on the total tax due and starts counting from September 30th.