PRSP 2026: What is it and how does it work? Check it out now!

The quest for tax compliance gained a new chapter with the creation of the Special Asset Regularization Scheme (DERP). Established by Law no. 15.265/2025, The program allows taxpayers to regularize undeclared (or incorrectly declared) assets and rights under different conditions.

In this article, we'll go into detail about how this type of Rearp, It also explains who can join, what the deadlines are and what the legislation requires to guarantee the security of your assets.

What is the PRSP and what is it for?

O PRSP is the declaration by which individuals or legal entities express their choice to participate in the Rearap - Asset Regularization. By sending the DERP and paying the tax and fine due, the taxpayer regularizes with the Internal Revenue Service assets, rights and resources of lawful origin which he possesses and which have not been declared previously or have been declared with errors or incomplete information.

In simple terms, it's an opportunity to getting the assets right with the tax authorities, declaring assets held in Brazil or abroad (including amounts that have already been remitted back to Brazil) that were omitted or declared incorrectly in past declarations.

common to confuse the options of the new program, but the difference is simple: the DEAP serves to update the values of assets that you have already declared, while the PRSP serves to “clear the name” of assets that have been forgotten or hidden.

In practice, the DERP focuses on bringing to legality assets of lawful origin that have never been reported, such as:

• Cash or hidden bank deposits;

• Assets and accounts abroad;

• Crypto-assets and shareholdings omitted.

The aim is to regularize these items now to avoid heavy fines and tax assessments in the future.

Rodrigo Ribeiro: Always validate lawful origin and complete documentation - gaps here can cause rejections in the Revenue system.

Who can join the program?

The golden rule is simple: almost every asset of legal origin that was in your possession until 31/12/2024 and has any inconsistencies with the tax authorities can be regularized.

Below, we list the main asset groups covered:

1. Cash and cash equivalents and investments

• Money and Applications: Balances in bank accounts, cash, investment funds, CDBs and securities in brokerage houses.

• Legal claims: Precatórios and RPVs (Small Value Requisitions).

• Loans: Amounts that you have lent to third parties (individuals or companies) and have not reported in your tax return.

2. Real Estate and Vehicles

• Real estate: Houses, apartments, plots of land and commercial warehouses, whether in Brazil or abroad.

• Movable property: Vehicles, boats and aircraft.

3. Holdings in companies

• Limited company shares, S.A. shares or paid-in capital in any type of business, including abroad.

4. Digital Assets and Intellectual Property

• Cryptoactive: Bitcoins and other cryptocurrencies that have not been declared.

• Intangibles: Trademarks, patents, software and know-how.

Point of attention for the entrepreneur: Even if you have already sold a property or spent a resource that was irregular before 12/31/2024, it can (and should) still be included. The idea is to “clean up the past” to ensure that your cash flow and asset development are in order.

 

 

 

Why do it now?

When you join the DERP, you confess to the previous omission and pay the tax due, but in return you get the full tax discharge and amnesty for tax crimes related to these values. It's an opportunity to bring assets into legality at a reduced cost and without the risk of future fines.

 

Important deadlines for the PRSP

The period for joining this scheme is limited and non-extendable, This requires attention to legal deadlines. According to the regulations, the Receita Federal system (e-CAC) opened for receipt of PRSP declarations on January 19th, 2026. From that date, taxpayers were able to complete and transmit their returns.

• Start of sending the PRSP: 19/01/2026 (date on which the electronic form was made available on e-CAC).

• Deadline for transmitting the PRSP: 19/02/2026. This is fatal date to submit the declaration; after February 19, 2026 it will no longer be possible to join the program.

• Deadline for payment: 27/02/2026. By this date, the taxpayer must have made the payment full tax and fine due or, if you choose to pay in installments, paid the first installment (quota). This payment on time is a prerequisite - if payment is not made by February 27 (at least the first installment in the case of installment payments), the Rearp Regularização application will not be accepted.

Legal deadlines PRSP

 

Events	Date
Opening for sending the DERP (e-CAC)	19/01/2026
Last day to transmit PRSP	19/02/2026
Payment of tax/fine or 1st installment	27/02/2026

 

Step by step: How to join the PRSP

Regularization is not just filling in a form; it is a compliance process that requires prior organization. Transmission is made exclusively by Receita Federal's e-CAC portal (via login Gov.br), by selecting the option “Regularization of Assets 2026”.

1. Required Documentation (What to have on hand)

Although you don't have to attach the documents when you send them, you should keep them for 5 years. Without them, your regularization could be annulled in a future inspection. Provide them:

• Bank statements: Detailed balances at 31/12/2024.

• Deeds and contracts: For real estate, vehicles or shareholdings.

• Records of Exchanges: For those who own cryptoassets.

• Proof of Origin: Documents showing that the funds came from lawful activity (sale of goods, profits, salaries, etc.).

2. Critical Information in the Declaration

When filling in the PRSP, the focus should be on technical precision to avoid “over-valuing”:

• Market Assessment: The declared value must be the market value or the account balance at 31/12/2024.

• Assets Abroad: If you have funds outside the country, you will need to indicate a financial institution in Brazil which will officially report this information to the tax authorities.

3. The Declaration of Lawfulness

This is the most important legal point: by signing the PRSP, you certify that the assets are not the result of crime. It is a confession of assets that demands total transparency about the origin of the funds.

Shipping Checklist Table

Stage	What to check
Access	Silver or Gold login on Gov.br to access e-CAC.
Identification	Full details of the PF or PJ (including executors, if estate).
Individualization	Each asset must be described separately (license plates, accounts, addresses).
Exchange rate	Correct conversion of foreign currency assets into Reais.
Payment	Generate and pay the tax and fine invoice (DARF).

Risk Alert: The “Road of No Return”

The PRSP is a confession of irregularity. If you submit your tax return and do not pay the tax and penalty in full by the deadline (27/02/2026), the membership will be canceled.

In this scenario, you will have provided the IRS with the “mine map” of your irregular assets without obtaining the protection of the amnesty. Therefore, only transmit the statement with the cash flow for the guaranteed payment.

Conclusion

O PRSP is not just an accounting adjustment; it's a strategic window of opportunity. For the entrepreneur, joining the program means exchanging the uncertainty of a future inspection for the peace of mind of legalized 100% assets.

Why act now?

• Drastic reduction in costs: While the PRSP offers a set rate, an ordinary assessment can generate fines of up to 150% on the amount withheld, plus interest and the risk of criminal prosecution.

• Asset shielding: By declaring and taxing these assets now, you eliminate the “ghost” of past irregularities, allowing for much more solid succession and financial planning.

• Short Window: The deadline is limited. The decision requires agility to gather documents and validate the origin of the assets.

How can CLM Controller help?

The decision to join must be technical and strategic. We analyze each case to ensure that regularization is advantageous and safe. Our support includes:

1. Initial diagnosis: Survey of assets and analysis of their compliance with PRSP rules.

2. Precision Calculation: Accurate calculation of taxes and fines to avoid surprises.

3. Complete Execution: Preparation and delivery of the declaration via e-CAC with total confidentiality.

4. Compliance management: Follow-up until final approval by the IRS.

In CLM Controller, we treat your assets with the care and strategy they deserve. Our differential is that we combine technical experience with personalized service, understanding that each company structure is unique.

Be compliant and focus on what really matters: growing your business. Get in touch now and find out more.