A Reforma Tributária e seus Reflexos nas Incorporadoras Imobiliárias optantes pelo Regime Especial de Tributação (RET) no Lucro Presumido

Abstract

This study examines the effects of the Brazilian Tax Reform, introduced by Constitutional Amendment No. 132/2023 and regulated by Complementary Law No. 214/2025, on real estate developers opting for the Special Taxation Regime – RET (a simplified regime for the construction sector) under the Presumed Profit system (simplified corporate income tax model). Established by Law No. 10,931/2004, the RET allows the unified collection of PIS and COFINS (federal contributions), IRPJ (corporate income tax), and CSLL (social Contribution on net profit) at a single rate of 4% on gross revenue, providing simplification and reduction of the tax burden. With the Reform, PIS and COFINS will be replaced by the Social Contribution on Goods and Services – CBS (a new federal value-added tax, VAT) and will also be subject to the Goods and Services Tax – IBS (a new state VAT), both under a non-cumulative regime, while IRPJ and CSLL remain unchanged. The study adopts a deductive methodology, combining theoretical analysis and quantitative simulation, to evaluate the impacts of the progressive phase-out of the RET, scheduled for 2033, on the sector’s competitiveness and fiscal sustainability. The results show that the transition to the new tax system will significantly increase the effective tax burden, potentially reaching 14.42% compared to the current 4% under the RET, thus raising payable amounts. It is concluded that strategic tax planning and timely use of the RET during the transition period are essential to mitigate the effects of the Reform and to ensure the operational continuity of real estate developers.