Don't worry, that's not all: it's also perfect for those of you saudi arabia cell phone number know the term, are already familiar with the subject, and yet still have some questions about deadlines and other issues. In other words, today's article is designed for those who want to master the term clearly and without any doubts .
So, shall we begin?
Summary
What is DIMOB?
How did DIMOB come about?
Who is required to submit?
What is the deadline for submitting the DIMOB?
What should be reported in DIMOB?
How to submit DIMOB: step by step
Fine for late delivery: what are the amounts?
What's new at DIMOB 2023
FAQ: Frequently asked questions about DIMOB
Do you already know CV CRM?
What is DIMOB?
DIMOB, or Declaration of Information on Real Estate Activities, is a mandatory annual declaration required by Normative Instruction 1,115 that must be submitted to the Brazilian Federal Revenue Service. It declares information related to the purchase, rental and other real estate activities that occurred in the country during the previous year, and is used by the Federal Revenue Service to identify fraud, tax evasion and others.
CRECI TV has a very complete video on the subject. You can access the material after reading to further deepen your knowledge on the subject:
How did DIMOB come about?
DIMOB was established on February 21, 2003, with the aim of preventing frauds such as the one that was reported in the previous year, 2002, in the amount of R$1 billion in the tax declarations of companies in the sector. Until then, the inspection of real estate activities was carried out through the IRPJ, the Corporate Income Tax.
Before we continue, if you enjoy learning about real estate terms and trends, you might also be interested in:
CV + Sienge Real Estate Market Dictionary
Active facade: benefits and trends of the urban architecture phenomenon
Bioarchitecture: concept, benefits and applications in Brazil
Who is required to submit?
According to the general guidelines on the Federal Government's official website , legal entities that are subject to the declaration are:
market the properties they built, divided into lots or incorporated for this purpose;
mediate the processes of purchasing, selling or renting properties;
sublet properties;
They are created for the construction, administration, leasing or sale of the property of the owners, condominium owners or partners.
What is the deadline for submitting the DIMOB?
DIMOB: close up of a hand holding some bags with the $ symbol.
The DIMOB must be sent to the Federal Revenue Service by 11:59 p.m. on the last business day of February, Brasília time. Declarants who are late will be subject to a Fine for Late Filing of Declaration (MAED).
Find out more about declarations, fees and taxes on the real estate market in the article: Declarations, fees and taxes on the real estate market: find out what they are.
What should be reported in DIMOB?
According to the Federal Government portal, in general, the following situations must be reported in the declaration:
construction, incorporation, subdivision and acquisition/sale intermediation operations, in the year of contracting;
payments made during the year, broken down monthly, resulting from leasing, subleasing and leasing intermediation, regardless of the year in which this operation was contracted.
To simplify, I bring a checklist of all the main information that must be declared this year in purchase and sale contracts in DIMOB 2023:
Buyer's full name
Buyer's CPF
Seller's full name
Seller's CPF
Date of purchase and sale agreement
Full address of the property sold
Property value
Lease agreements, on the other hand, undergo a slight change. You will need:
Owner's full name
Owner's CPF
Tenant's full name
Tenant's CPF
Taxes withheld
Gross income
Commission of the declaring legal entity.
How to submit DIMOB: step by step
There are two main steps to declaring your real estate activities in 2023.
First, you need to download the program provided by the Federal Government and fill in the required information. To access the program, simply go to: DIMOG Generator Program – PGD .