Statement of Information on Real Estate Activities (DIMOB)

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In order to help keep your tax compliance in Brazil up to date, we have prepared a special series of statements regarding accessory obligations that must be submitted in the first months of 2022.

The submission of the Statement of Information on Real Estate Activities is among the first requirements of the year. Check out additional information below.

What is it?

The purpose of the submission of the Statement of Information on Real Estate Activities (DIMOB) is to provide information to the Internal Revenue Service regarding:

a) Construction, incorporation and allotment operations and intermediation of purchases/divestitures, in the year in which such operations and intermediation were agreed;

b) the payments made in the year, discriminated by month, resulting from the lease, sublease and lease intermediation, regardless of the year when such operation was agreed.

Who is required to submit it?

The individuals and legal entities who do the following are required to submit the DIMOB:

a) trade real properties they have built, allotted or incorporated for this end, and information regarding all real properties must be submitted

b) intermediate the purchase, divestiture or lease of real properties;

c) sublease real properties:

d) are incorporated for the construction, management, lease or divestiture of the own assets, or the assets of co-owners or members.

What are the deadlines?

The deadline for the submission of the DIMOB related to the year of 2021 by 08 PM on February 28, 2022.   

What are the consequences in case of failure or delay to submit?

In case of failure to meet the deadline, the fine is of R$ 5,000.00 per calendar month.

If in doubt, contacts us at info@drummondadvisors.com.

Written by Maikon Luiz, Head of Operations BR at Drummond Advisors