****A versão em português segue a versão em inglês****
Constitutional Amendment No. 132/2023 introduced a structural change in the Brazilian tax system. With the new tax system, two unified taxes on goods and services were established: the Tax on Goods and Services (IBS)—under shared jurisdiction of the States, Federal District, and Municipalities; and the Social Contribution on Goods and Services (CBS)—under the jurisdiction of the Federal Government.
The taxable base of the IBS and CBS covers tangible and intangible goods, rights, and services in general. However, in addition to the implications for companies, the incidence of these new taxes may also extend to various transactions commonly carried out by individuals, including those defined as “real estate transactions” under Complementary Law (LC) No. 214/2025.
Accordingly, in general terms, as of January 1st, 2026, individuals, whether tax residents in Brazil or not, who, for example, rent and/or sell real estate located in the country and under the circumstances specifically described in LC No. 214/2025, may be considered taxpayers of the IBS and CBS.
It is important to highlight that, so far, key aspects for the effective implementation and collection of the IBS and CBS have not yet been regulated, such as the mechanism for payment of these taxes and the details of the ancillary obligations to be fulfilled by individuals.
The Vialto Partners team is ready to provide advisory services regarding the potential impacts of the introduction of the new taxes on individuals, as well as to closely monitor their respective regulatory developments.
For further information, contact your Vialto Partners advisors or one of the team members below:
Flávia Fernandes Country
Leader Partner
Marisa Paleari
Partner
Reinaldo Medina
Director
Vinicius Scarpinati
Manager
A Emenda Constitucional nº. 132/2023 trouxe uma mudança estrutural no sistema tributário brasileiro. Com o novo sistema tributário, foram instituídos dois tributos unificados incidentes sobre bens e serviços: o Imposto sobre Bens e Serviços (IBS)—de competência compartilhada entre Estados, Distrito Federal e Municípios; e a Contribuição Social sobre Bens e Serviços (CBS)—de competência da União.
A base de incidência do IBS e da CBS alcança bens materiais e imateriais, direitos e serviços de uma forma geral. Ocorre que, além das implicações relacionadas às empresas, a incidência destes novos tributos pode recair sobre diversas operações comumente realizadas por pessoas físicas, dentre as quais aquelas denominadas “operações com bens imóveis” nos termos da Lei Complementar (LC) nº 214/2025.
Nesse sentido, em termos gerais, a partir de 1º/01/2026, as pessoas físicas, residentes ou não residentes fiscais no Brasil, que realizem, por exemplo, locação e/ou venda de bens imóveis localizados neste país e nas hipóteses especificamente descritas pela LC nº 214/2025, poderão ser consideradas como contribuintes do IBS e da CBS.
Importante ressaltar que, até o momento, ainda não foram regulamentados pontos importantes para a efetiva operacionalização e cobrança do IBS e da CBS, tais como, a sistemática do recolhimento destes tributos e o detalhamento das obrigações acessórias a serem cumpridas pelas pessoas físicas.
A equipe Vialto Partners está pronta para oferecer uma assessoria em relação aos potenciais impactos da instituição dos novos tributos para as pessoas físicas, bem como atenta ao acompanhamento de sua respectiva regulamentação.
Para mais discussões sobre o tema, contate seus consultores da Vialto Partners, ou alternativamente:
Flávia Fernandes
Country Leader Partner
Marisa Paleari
Partner
Reinaldo Medina
Director
Vinicius Scarpinati
Manager
Mais informações sobre a Vialto Partners podem ser encontradas aqui: www.vialtopartners.com
Simply follow our Vialto Alerts page on LinkedIn and posts will be displayed on your feed. To ensure you don’t miss one, once you’re on our LinkedIn page, click on the bell icon under the banner image to manage your notifications.
Further information on Vialto Partners can be found here: www.vialtopartners.com
Vialto Partners (“Vialto”) refers to wholly owned subsidiaries of CD&R Galaxy UK OpCo Limited as well as the other members of the Vialto Partners global network. The information contained in this document is for general guidance on matters of interest only. Vialto is not responsible for any errors or omissions, or for the results obtained from the use of this information. All information is provided “as is”, with no guarantee of completeness, accuracy, timeliness or of the results obtained from the use of this information, and without warranty of any kind, express or implied, including, but not limited to warranties of performance, merchantability and fitness for a particular purpose. In no event will Vialto, its related entities, or the agents or employees thereof be liable to you or anyone else for any decision made or action taken in reliance on the information in this document or for any consequential, special or similar damages, even if advised of the possibility of such damages.
© 2025 Vialto Partners. All rights reserved.