IMPACT OF THE 2025 TAX REFORM ON THE FINANCIAL AND TAX MANAGEMENT OF CONDOMINIUMS IN BRAZIL: ANALYSIS OF THE MAIN TAXES AND THEIR IMPLICATIONS FOR CONDOMINIUM OWNERS

Abstract

To begin this analysis, we must consider the tax changes that will be brought about by the tax reform scheduled for 2025. This reform, which promises to significantly alter the Brazilian tax system, will introduce new rules and taxes that may directly impact residential and commercial condominiums. Now that we have a better understanding of these changes, it is important to discuss how these new tax guidelines may affect the management of condominiums and the lives of condominium owners. We will focus on three main aspects: the administrative, financial and psychosocial consequences, which involve both managers and residents. Finally, we will present the impact of these changes in a clear and objective manner, inviting you, the reader, to put yourself in the shoes of administrators and condominium owners, to understand the challenges and pressures that may arise with the new legislation.