Zoning in Rio de Janeiro: how Supplementary Law No. 270/2024 impacts the business operating permit
The choice of a company’s address has always been a relevant point in the incorporation process. In the Municipality of Rio de Janeiro, however, this factor gained even more importance with the entry into force of Supplementary Law No. 270/2024, later regulated by Decree No. 56.561/2025, which began to directly impact the process of issuing the operating permit. The changes introduced by the new urban regulation changed the traditional logic of the analysis of economic activities, reinforcing the need for alignment between land use and the intended business operation. What has changed with the new legislation? The new urban law redefined the Municipality’s land use and occupation criteria, changing the way residential, commercial and mixed areas are classified. In several regions of the city, especially in the central areas, there was an expansion of the mixed zones, which brought a relevant change: the analysis began to consider the compatibility of the activity with the urban environment. In practice, this means that it is not enough to verify whether the activity is planned as allowed, it is necessary to assess whether it fits the context of the region, considering factors such as flow, impact and coexistence with residential uses. This change explains why previously accepted activities began to face difficulties in obtaining permits. The importance of prior consultation with the City Hall In this context, prior consultation with the City Hall of Rio de Janeiro is no longer merely recommended but has become essential. Before acquiring or renting a property for business purposes, it is necessary to verify that the intended activity is compatible with the chosen address. This analysis involves not only zoning but also the urban criteria applicable to a specific case. When the activity is expressly prohibited, there is no room for flexibility; the consultation, in this case, only confirms the impossibility of operating in that location. On the other hand, when there is a conditioned possibility, the process requires in-depth technical evaluation. Established companies and new applications for operating permit The new legislation also brought an important distinction between already consolidated situations and new ventures. Companies that already have operating permits tend to be preserved, even if they are not fully aligned with the new rules. However, this logic does not apply in cases of a change or inclusion of business activity, a change of address, or the registration of a new CNPJ. In such cases, incompatibility with current rules may prevent the issuance of a new business permit, even for companies that previously operated in the Municipality. Constraints and need for technical analysis In practice, the City Hall of Rio de Janeiro has adopted a more restrictive stance in granting new operating permits, especially in urban-sensitive areas. This restriction, however, does not always stem from a direct prohibition. It often results from the compatibility analysis of the activity with the surroundings, which requires technical interpretation and knowledge of the applicable rules. Depending on the potential impact of the activity, it may be necessary to prepare a neighborhood impact study, as provided for in the new regulation. This type of analysis does not replace the previous consultation, but it can enable specific situations that depend on technical justification. Zoning and operating permit: prior validation as an essential requirement The changes brought by Supplementary Law No. 270/2024 reinforce an aspect that, for a long time, was treated as secondary: the alignment between business activity and urban land use. Since March 2026, the process has ceased to admit further adjustments and began to require prior validation of the viability of the activity. This means that the choice of address is no longer just a business decision and has become a determining factor for the very existence of the business in that location. Starting a process without this verification may result in unnecessary costs and the impossibility of obtaining an operating permit. PLBrasil Paralegal works in prior consultations and in the feasibility study in the Municipality of Rio de Janeiro, helping companies to make decisions based on technical criteria and in line with current urban requirements, avoiding rework and ensuring greater predictability in the process of opening or expanding activities. . Does your company comply with the new Rio Zoning? Supplementary Law No. 270/2024 changed the rules for the Permit. Avoid unnecessary costs with our Prior Feasibility Consultation.
PER/DCOMP in company liquidation: why doesn’t the procedure end with the cancellation of the National Register of Legal Entities?
When a company enters into liquidation, the focus typically falls on canceling the CNPJ, the winding down of operations and the fulfilling of immediate obligations. During this period, administrative procedures that are still ongoing, such as the Electronic Request for Refund, Reimbursement or Restitution and Compensation Statement (PERD/DCOM), are often no longer monitored. The idea that “once a company is liquidated, the matter is closed” does not apply when there are actives PER/DCOMP, whether for reimbursement or compensation. Failing to address this issue could result in financial losses and outstanding tax obligations. PER/DCOMP does not automatically close upon liquidation PER/DCOMP remains active even after the cancellation of the CNPJ; therefore, its verification should be included in the company’s closing checklist. Without monitoring, the Federal Revenue Service Office may later request documents, demand supporting evidence, or complete analyses. In practice, this monitoring can extend for up to five years, a typical timeframe for tax audits—which reinforces the need for continuous monitoring even after formal liquidation. The false sense of termination and its practical effects In many liquidation processes, the existence of pending PER/DCOMP is not verified beforehand. The process is forgotten, based on the assumption that there will be no further demonstrations. When the Revenue Service contacts the company months or years later, it becomes clear that the request was still being processed—and that there was a lack of monitoring. In other words, the problem is not with the PER/DCOMP system, but with the lack of follow-up. Requesting a refund or compensation requires ongoing tax monitoring Requests for refunds or compensation involve detailed analyses by the Revenue Service, which may include: Proof of origin of the credits; Presentation of documents from previous fiscal years; Analysis of operations; and Revisions to previously declared information. Therefore, leaving the PER/DCOMP without monitoring after liquidation exposes the company to requirements that demand technical answers and organized documentation, and the last legal representative (an individual) remains responsible for responding to summons, providing clarifications, and supplying documents until the final conclusion of the process Responsible liquidation requires attention to what remains under analysis The liquidation does not automatically terminate administrative obligations. Procedures such as PER/DCOMP continue to have effects and should be monitored until completion. Ignoring this aspect can result in financial losses or unmet tax requirements. Therefore, monitoring PER/DCOMP should be part of a responsible and thorough liquidation process. PLBrasil Accounting&Finance provides technical support for PER/DCOMP during liquidation processes, ensuring that credits and liabilities are handled correctly and that no outstanding issues remain after the liquidation is concluded. Your company has been closed, but are there tax credits to be recovered? We monitor your PER/DCOMP after the CNPJ cancellation and conduct the closure process securely.