Supreme Court bars property tax rates based on lot size
Brazil's Supreme Court set a binding thesis in Topic 1,455: cities cannot vary the IPTU property tax rate by property…
Property registry block no longer halts regularization
CNJ Provimento 224/2026 makes the Constrijud system mandatory for court orders on real estate. As a rule, a registry block…
Subdivision fees: STJ allows charges when expressly assumed
Brazil's STJ Third Panel set aside Theme 882 and upheld subdivision fees charged to an owner who expressly assumed the…
Withholding keys over debt is abusive, rules São Paulo court
The São Paulo Court of Appeals held that a developer cannot withhold keys to collect a balance when a bank…
ITBI immunity applies to real estate paid into capital
Brazil's Supreme Court set Theme 1,348 and recognized ITBI immunity when real estate is contributed to a company's capital, even…
Rental invoices become mandatory in December 2026
From December 1, 2026, leases and other paid uses of real estate require the NFS-e, and property sales require the…
Brazilian STJ rules on lender liability in real estate developments
Brazil's Superior Court of Justice held that a bank that only finances a real estate development and takes receivables as…
Payroll-deducted rent: effects for landlords, tenants and employers
Bill 462/2011 creates payroll-deducted rent in Brazil, allowing rent to be withheld directly from the tenant's pay and waiving the…
Rural land and foreign capital: Brazil's Supreme Court upholds Law 5,709
Brazil's Supreme Federal Court unanimously held that a Brazilian company with majority foreign capital remains subject to Law 5,709/1971 when…