The objective is to inform, with a broad vision, the possibilities of acquiring, registering, legalizing and exploring a mining enterprise in Brazil. Bringing national or foreign investors legal and economic security, with the minimum necessary support, to reassure the investor in a correct and legal way, mining exploration as an excellent and profitable business to be invested in. This paper does not exhaust the topic addressed, since the Brazilian legislation on Mining Law, which is currently under the control of the National Mining Agency – ANM – as provided for in Law No. 13,575/2017, which should undergo some changes, as already under analysis in the Chamber of Deputies, Bill 957/24, which aims to bring several innovations and regulations into the legislation of the Brazilian Mining Law framework.

Currently, Brazil is the second largest producer of iron ore in the world, behind only China, which holds 21% of production, while Brazil contributes to 19%. This production plays a crucial role in the country's trade balance.

However, the extraction and processing activities of this natural resource also cause significant environmental impacts, mainly due to the generation and disposal of large quantities of waste.

Furthermore, iron ore tailings, a by-product of mining, are often deposited in dams, posing known risks to the population, as evidenced by the disasters in Mariana and Brumadinho in the State of Minas Gerais, which occurred in 2015 and 2019 respectively.

Given the need to minimize these impacts and risks, researchers and mining companies have been committed to developing studies to optimize processing, aiming to reduce the amount of waste generated and/or its use as raw material in other sectors, such as in the civil construction field.

In this sense, iron ore waste has been transformed, through technological innovation processes, into materials in order to create pavements and residential houses that can be used for the population of municipalities affected by the environmental impacts arising from mining. The paper aims to demonstrate the tax benefits that mining companies can obtain through the “Lei do Bem” (Law 11,196/2005), which grants tax benefits to companies that contribute to RD&I projects aiming at technological innovation, providing companies the benefits of the reduction in the Income Tax rate and the Social Contribution on Net Profits (CSL) to be applied to Actual Profit Method (“Lucro Real”) in total balance with environmental, social and governance (ESG) aspects.