This significant legal change provides an opportunity for property owners to legalize structures built on rustic lands under specific conditions. The law outlines several key requirements and guidelines which are crucial for understanding the scope and implications of this amnesty.

The Supreme Court has issued a very relevant ruling (this time against taxpayers) that allows the Treasury to use mortgage appraisals to determine the value of properties in purchase and sale transactions when there is no reference value from the Cadastre. This directly impacts the settlements of the Transmission Tax (ITP) and Stamp Duty Tax (AJD).