Among the various amendments, particular note should be made of the application of the reduced VAT rate of 6% to construction and rehabilitation works on residential properties, the reduction of the Personal Income Tax (IRS) and Corporate Income Tax (IRC) rates applicable to rental income arising from lease agreements intended exclusively for residential leasing, as well as the exclusion, for Personal Income Tax purposes, of taxation on capital gains from real estate, where there is reinvestment in properties intended for residential leasing.