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NOTÍCIASPolítica Agrícola

Faesp Informa: Início do prazo para declaração de ITR é em 12 de agosto 497054

by carlos0258

Entrega da documentação referente ao exercício de 2024 vai até 30 de setembro.

O período para a Declaração do Imposto sobre a Propriedade Territorial Rural (DITR) referente ao exercício de 2024 terá início no dia 12 de agosto, com prazo final em 30 de setembro. É de extrema importância que os produtores rurais estejam atentos à data limite de entrega para evitar multas.

Conforme a Instrução Normativa RFB nº 2.206/2024, a declaração é obrigatória para pessoas físicas ou jurídicas que sejam proprietárias, titulares do domínio útil, possuidoras de qualquer título, usufrutuárias, condôminos ou compossuidores de imóveis rurais. 

A declaração deve ser enviada por meio do Programa Gerador da Declaração do ITR, disponível no site da Receita Federal (RFB) a partir de 12 de agosto. Também é possível utilizar o sistema Receitanet para a transmissão da declaração, também disponível no site da RFB. 

A declaração do ITR é composta pelo Documento de Informação e Atualização Cadastral do ITR (DIAC) e pelo Documento de Informação e Apuração do ITR (DIAT).

Os contribuintes cujos imóveis rurais já estão inscritos no Cadastro Ambiental Rural (CAR) devem informar o número do recibo de inscrição na declaração do ITR. O pagamento do imposto pode ser realizado por meio do Documento de Arrecadação de Receitas Federais (DARF) ou via QR Code (Pix).

Ato Declaratório Ambiental (ADA) 

No dia 24 de julho, o Governo Federal publicou a Lei 14.932/2024, que remove a obrigatoriedade do Ato Declaratório Ambiental (ADA) para a redução do valor do ITR. Contudo, a Receita Federal, através da Instrução Normativa 2.206/2024, ainda exige a apresentação do ADA neste ano.

O contribuinte pode conferir o Valor de Terra Nua (VTN) 2024 publicado no site da Receita Federal pelas prefeituras conveniadas. Clique aqui para conferir o valor. Caso os valores não estejam de acordo com os requisitos determinados pela Instrução Normativa RFB n° 1.877/2019, deve ser feita denúncia por meio do Sindicato Rural junto à Delegacia Regional da Receita.

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