diff --git a/docs/NT009-CONTRACT-IMPLEMENTATION.md b/docs/NT009-CONTRACT-IMPLEMENTATION.md
index 120a701..d343cd8 100644
--- a/docs/NT009-CONTRACT-IMPLEMENTATION.md
+++ b/docs/NT009-CONTRACT-IMPLEMENTATION.md
@@ -112,9 +112,40 @@ verified `ind_gIBSCBS` flag is false, and required in the appropriate
 conditional form if it is true.
 
 **The preview deliberately cannot model the complete 450-row new contract.**
-In particular the new `vAjusteBC` structure, detailed `dest` group,
-`gPgtoVinc`, `imovel`, `bensMoveis`, `condominios` and other conditional
-groups are not implemented for production serialization. The builder rejects
+It now includes explicitly typed, separately validated structural drafts for:
+
+- `infDPS/dest` (Annex VI rows 180-200): one identity, optional national or
+  foreign address; identifiers and textual values are validated before
+  insertion, with DOM text nodes used for safe XML escaping.
+- `infDPS/valores/vAjusteBC` (rows 293-336): exactly one ISSQN
+  percentage, monetary or document-backed mode. The document mode accepts
+  up to 1,000 typed `docAjusteBC` entries with a choice of
+  `dFeNacional`, `docFiscalOutro` or `docOutro`, optional dates and
+  explicit `fornec` identity. An optional externally justified
+  `vAjusteBCIBSCBSComExt` may be provided; fiscal applicability is not
+  inferred by the SDK.
+- `IBSCBS/bensMoveis` (rows 404-407): up to 1,000 records, restricted to
+  `cTribNac=99.04.01`, preserving the 8-digit NCM and bounded quantities.
+- `IBSCBS/gPgtoVinc/pgto` (rows 443-449): up to 99 records, with distinct
+  transaction IDs and payment numbers and the published payment method codes.
+- `IBSCBS/imovel` (rows 383-403): explicit municipality, the
+  classification-restricted optional `gLocacao`, and up to 99 units with
+  bounded address and per-unit adjustment data.
+- `IBSCBS/condominios` (rows 408-421): source-coded charge categories and
+  optional detail and discount records, with exact-cent reconciliation of
+  `gDetCobranca` to the charge and total charge values to `vServ`.
+
+The builder now rejects legacy `DpsData::deducaoReducao` in NT009 preview
+instead of silently copying the obsolete `vDedRed` group. This prevents
+mistaking old deduction rules for the new, not-yet-effective schema.
+No taxpayer identity or payment values are inferred.
+
+Still missing are independently confirmed adjustment-type domains
+and tax-code repercussions, externally verified tax-code correlations,
+specialized conditional groups not yet modeled, and — most importantly —
+validation against a published,
+environment-specific **effective NT009 XSD**. None of these review-only
+structures is enabled in the real emission path. The builder rejects
 mixing legacy IBS fields and the new preview options. It removes the obsolete
 `xsi:schemaLocation` reference, without claiming that it matches a new
 schema. The existing `DpsSchemaValidator` remains bound to the February
diff --git a/src/Dto/Nt009AdjustmentDocumentData.php b/src/Dto/Nt009AdjustmentDocumentData.php
new file mode 100644
index 0000000..6ad1b67
--- /dev/null
+++ b/src/Dto/Nt009AdjustmentDocumentData.php
@@ -0,0 +1,30 @@
+<?php
+
+// SPDX-FileCopyrightText: 2026 LibreCode coop and contributors
+// SPDX-License-Identifier: AGPL-3.0-or-later
+
+declare(strict_types=1);
+
+namespace LibreCodeCoop\NfsePHP\Dto;
+
+/**
+ * One document-backed vAjusteBC entry (Annex VI rows 297-335).
+ * The reference is a discriminated PHP union; no arbitrary XML is accepted.
+ */
+final readonly class Nt009AdjustmentDocumentData
+{
+    public function __construct(
+        /** tpAjusteBC: numeric official type (domain-specific applicability deferred). */
+        public string $tipo,
+        /** vTotDoc, represented as decimal string to avoid float calculations. */
+        public string $valorTotalDocumento,
+        /** vAjusteAplic, represented as decimal string. */
+        public string $valorAjustado,
+        public Nt009NationalInvoiceReference|Nt009OtherFiscalReference|Nt009OtherDocumentReference $referencia,
+        public ?string $descricaoTipo = null,
+        public ?string $dataEmissao = null,
+        public ?string $dataCompetencia = null,
+        public ?Nt009RecipientData $fornecedor = null,
+    ) {
+    }
+}
diff --git a/src/Dto/Nt009BaseAdjustmentData.php b/src/Dto/Nt009BaseAdjustmentData.php
new file mode 100644
index 0000000..cceca13
--- /dev/null
+++ b/src/Dto/Nt009BaseAdjustmentData.php
@@ -0,0 +1,30 @@
+<?php
+
+// SPDX-FileCopyrightText: 2026 LibreCode coop and contributors
+// SPDX-License-Identifier: AGPL-3.0-or-later
+
+declare(strict_types=1);
+
+namespace LibreCodeCoop\NfsePHP\Dto;
+
+/**
+ * Review-only NT009 valores/vAjusteBC. Monetary, percentage and explicit
+ * document-backed alternatives are mutually exclusive and never inferred.
+ */
+final readonly class Nt009BaseAdjustmentData
+{
+    /**
+     * @param list<Nt009AdjustmentDocumentData> $documentos
+     */
+    public function __construct(
+        /** pAjusteBCISSQN, mutually exclusive with valorIssqn. */
+        public ?string $percentualIssqn = null,
+        /** vAjusteBCISSQN, mutually exclusive with percentualIssqn. */
+        public ?string $valorIssqn = null,
+        /** vAjusteBCIBSCBSComExt, only when separately applicable. */
+        public ?string $valorIbsCbsComExterior = null,
+        /** Document-based alternative to percentage or monetary adjustment. */
+        public array $documentos = [],
+    ) {
+    }
+}
diff --git a/src/Dto/Nt009CondominiumChargeData.php b/src/Dto/Nt009CondominiumChargeData.php
new file mode 100644
index 0000000..8922984
--- /dev/null
+++ b/src/Dto/Nt009CondominiumChargeData.php
@@ -0,0 +1,23 @@
+<?php
+
+// SPDX-FileCopyrightText: 2026 LibreCode coop and contributors
+// SPDX-License-Identifier: AGPL-3.0-or-later
+
+declare(strict_types=1);
+
+namespace LibreCodeCoop\NfsePHP\Dto;
+
+/** Draft-only gCobranca for a condominium, Annex VI rows 410-417. */
+final readonly class Nt009CondominiumChargeData
+{
+    /**
+     * @param list<Nt009CondominiumDetailData> $detalhes
+     */
+    public function __construct(
+        public string $tipo,
+        public string $valor,
+        public ?string $descricaoTipo = null,
+        public array $detalhes = [],
+    ) {
+    }
+}
diff --git a/src/Dto/Nt009CondominiumData.php b/src/Dto/Nt009CondominiumData.php
new file mode 100644
index 0000000..e45f2a2
--- /dev/null
+++ b/src/Dto/Nt009CondominiumData.php
@@ -0,0 +1,23 @@
+<?php
+
+// SPDX-FileCopyrightText: 2026 LibreCode coop and contributors
+// SPDX-License-Identifier: AGPL-3.0-or-later
+
+declare(strict_types=1);
+
+namespace LibreCodeCoop\NfsePHP\Dto;
+
+/** Draft-only condominium group; source Annex VI 408-421. */
+final readonly class Nt009CondominiumData
+{
+    /**
+     * @param list<Nt009CondominiumChargeData> $cobrancas
+     * @param list<Nt009CondominiumDiscountData> $descontos
+     */
+    public function __construct(
+        public string $vencimentoOriginal,
+        public array $cobrancas,
+        public array $descontos = [],
+    ) {
+    }
+}
diff --git a/src/Dto/Nt009CondominiumDetailData.php b/src/Dto/Nt009CondominiumDetailData.php
new file mode 100644
index 0000000..434421f
--- /dev/null
+++ b/src/Dto/Nt009CondominiumDetailData.php
@@ -0,0 +1,19 @@
+<?php
+
+// SPDX-FileCopyrightText: 2026 LibreCode coop and contributors
+// SPDX-License-Identifier: AGPL-3.0-or-later
+
+declare(strict_types=1);
+
+namespace LibreCodeCoop\NfsePHP\Dto;
+
+/** Draft-only optional gDetCobranca breakdown. */
+final readonly class Nt009CondominiumDetailData
+{
+    public function __construct(
+        public string $tipo,
+        public string $valor,
+        public ?string $descricaoTipo = null,
+    ) {
+    }
+}
diff --git a/src/Dto/Nt009CondominiumDiscountData.php b/src/Dto/Nt009CondominiumDiscountData.php
new file mode 100644
index 0000000..c29d9c8
--- /dev/null
+++ b/src/Dto/Nt009CondominiumDiscountData.php
@@ -0,0 +1,19 @@
+<?php
+
+// SPDX-FileCopyrightText: 2026 LibreCode coop and contributors
+// SPDX-License-Identifier: AGPL-3.0-or-later
+
+declare(strict_types=1);
+
+namespace LibreCodeCoop\NfsePHP\Dto;
+
+/** Draft-only gDesconto for a condominium. */
+final readonly class Nt009CondominiumDiscountData
+{
+    public function __construct(
+        public string $tipo,
+        public string $valor,
+        public string $descricaoTipo,
+    ) {
+    }
+}
diff --git a/src/Dto/Nt009DpsPreviewData.php b/src/Dto/Nt009DpsPreviewData.php
index 4a4e0b4..91fa762 100644
--- a/src/Dto/Nt009DpsPreviewData.php
+++ b/src/Dto/Nt009DpsPreviewData.php
@@ -16,6 +16,10 @@
  */
 final readonly class Nt009DpsPreviewData
 {
+    /**
+     * @param list<Nt009LinkedPaymentData> $pagamentosVinculados
+     * @param list<Nt009MovableAssetData> $bensMoveis
+     */
     public function __construct(
         /** finNFSe: 0 regular, 1 credit, 2 debit. */
         public int $finalidade,
@@ -43,6 +47,18 @@ public function __construct(
         public ?string $valorAjusteCbs = null,
         /** regApIBSCBSSN 1, 2 or 3, when applicable. */
         public ?int $regimeApuracaoSimples = null,
+        /** Recipient identity is required when indDest=1. */
+        public ?Nt009RecipientData $destinatario = null,
+        /** Explicit new base-adjustment form; never repurpose legacy vDedRed. */
+        public ?Nt009BaseAdjustmentData $ajusteBase = null,
+        /** Up to 1000 movable-rental items for cTribNac 99.04.01. */
+        public array $bensMoveis = [],
+        /** Up to 99 transaction records under IBSCBS/gPgtoVinc. */
+        public array $pagamentosVinculados = [],
+        /** Optional property operation details, Annex VI rows 383-403. */
+        public ?Nt009RealEstateData $imovel = null,
+        /** Optional condominium billing, Annex VI rows 408-421. */
+        public ?Nt009CondominiumData $condominios = null,
     ) {
     }
 }
diff --git a/src/Dto/Nt009LeaseData.php b/src/Dto/Nt009LeaseData.php
new file mode 100644
index 0000000..c50beb0
--- /dev/null
+++ b/src/Dto/Nt009LeaseData.php
@@ -0,0 +1,21 @@
+<?php
+
+// SPDX-FileCopyrightText: 2026 LibreCode coop and contributors
+// SPDX-License-Identifier: AGPL-3.0-or-later
+
+declare(strict_types=1);
+
+namespace LibreCodeCoop\NfsePHP\Dto;
+
+/** Draft-only property lease group gLocacao. */
+final readonly class Nt009LeaseData
+{
+    public function __construct(
+        public string $percentualCopropriedade,
+        public string $valorTotalOperacao,
+        public ?string $descontoIncondicional = null,
+        public ?string $descontoCondicional = null,
+        public ?string $dataVencimentoOriginal = null,
+    ) {
+    }
+}
diff --git a/src/Dto/Nt009LinkedPaymentData.php b/src/Dto/Nt009LinkedPaymentData.php
new file mode 100644
index 0000000..a892e89
--- /dev/null
+++ b/src/Dto/Nt009LinkedPaymentData.php
@@ -0,0 +1,28 @@
+<?php
+
+// SPDX-FileCopyrightText: 2026 LibreCode coop and contributors
+// SPDX-License-Identifier: AGPL-3.0-or-later
+
+declare(strict_types=1);
+
+namespace LibreCodeCoop\NfsePHP\Dto;
+
+/**
+ * One entry of IBSCBS/gPgtoVinc/pgto, as published in Annex VI v1.04.01.
+ */
+final readonly class Nt009LinkedPaymentData
+{
+    public function __construct(
+        /** nPag: unique 1-3 digit payment number. */
+        public string $numeroPagamento,
+        /** idTransacao: unique 2-35 character financial transaction identifier. */
+        public string $identificadorTransacao,
+        /** tpMeioPgto: published means of payment, e.g. 17 (dynamic PIX). */
+        public string $tipoMeioPagamento,
+        /** CNPJReceb: 14-character recipient CNPJ, potentially alphanumeric. */
+        public string $cnpjRecebedor,
+        /** CNPJBasePSP: 8-character base of the payment service provider CNPJ. */
+        public string $cnpjBasePsp,
+    ) {
+    }
+}
diff --git a/src/Dto/Nt009MovableAssetData.php b/src/Dto/Nt009MovableAssetData.php
new file mode 100644
index 0000000..4a036c5
--- /dev/null
+++ b/src/Dto/Nt009MovableAssetData.php
@@ -0,0 +1,24 @@
+<?php
+
+// SPDX-FileCopyrightText: 2026 LibreCode coop and contributors
+// SPDX-License-Identifier: AGPL-3.0-or-later
+
+declare(strict_types=1);
+
+namespace LibreCodeCoop\NfsePHP\Dto;
+
+/**
+ * One rental movable asset: IBSCBS/bensMoveis, only for cTribNac 99.04.01.
+ */
+final readonly class Nt009MovableAssetData
+{
+    public function __construct(
+        /** cNCMBemMovel: NCM with exactly 8 digits. */
+        public string $ncm,
+        /** xNCMBemMovel: human-readable name (1-150 chars). */
+        public string $descricao,
+        /** qtdNCMBemMovel: positive whole quantity, at most three digits. */
+        public int $quantidade,
+    ) {
+    }
+}
diff --git a/src/Dto/Nt009NationalInvoiceReference.php b/src/Dto/Nt009NationalInvoiceReference.php
new file mode 100644
index 0000000..742fc16
--- /dev/null
+++ b/src/Dto/Nt009NationalInvoiceReference.php
@@ -0,0 +1,19 @@
+<?php
+
+// SPDX-FileCopyrightText: 2026 LibreCode coop and contributors
+// SPDX-License-Identifier: AGPL-3.0-or-later
+
+declare(strict_types=1);
+
+namespace LibreCodeCoop\NfsePHP\Dto;
+
+/** Choice dFeNacional inside a document-based base adjustment. */
+final readonly class Nt009NationalInvoiceReference
+{
+    public function __construct(
+        public string $tipoChaveDfe,
+        public string $chaveDfe,
+        public ?string $descricaoTipoChaveDfe = null,
+    ) {
+    }
+}
diff --git a/src/Dto/Nt009OtherDocumentReference.php b/src/Dto/Nt009OtherDocumentReference.php
new file mode 100644
index 0000000..10f560a
--- /dev/null
+++ b/src/Dto/Nt009OtherDocumentReference.php
@@ -0,0 +1,18 @@
+<?php
+
+// SPDX-FileCopyrightText: 2026 LibreCode coop and contributors
+// SPDX-License-Identifier: AGPL-3.0-or-later
+
+declare(strict_types=1);
+
+namespace LibreCodeCoop\NfsePHP\Dto;
+
+/** Choice docOutro inside a document-based base adjustment. */
+final readonly class Nt009OtherDocumentReference
+{
+    public function __construct(
+        public string $numero,
+        public string $descricao,
+    ) {
+    }
+}
diff --git a/src/Dto/Nt009OtherFiscalReference.php b/src/Dto/Nt009OtherFiscalReference.php
new file mode 100644
index 0000000..8e77f8b
--- /dev/null
+++ b/src/Dto/Nt009OtherFiscalReference.php
@@ -0,0 +1,19 @@
+<?php
+
+// SPDX-FileCopyrightText: 2026 LibreCode coop and contributors
+// SPDX-License-Identifier: AGPL-3.0-or-later
+
+declare(strict_types=1);
+
+namespace LibreCodeCoop\NfsePHP\Dto;
+
+/** Choice docFiscalOutro inside a document-based base adjustment. */
+final readonly class Nt009OtherFiscalReference
+{
+    public function __construct(
+        public string $municipioIbge,
+        public string $numeroDocumento,
+        public string $descricaoDocumento,
+    ) {
+    }
+}
diff --git a/src/Dto/Nt009PropertyAdjustmentData.php b/src/Dto/Nt009PropertyAdjustmentData.php
new file mode 100644
index 0000000..f6fe050
--- /dev/null
+++ b/src/Dto/Nt009PropertyAdjustmentData.php
@@ -0,0 +1,19 @@
+<?php
+
+// SPDX-FileCopyrightText: 2026 LibreCode coop and contributors
+// SPDX-License-Identifier: AGPL-3.0-or-later
+
+declare(strict_types=1);
+
+namespace LibreCodeCoop\NfsePHP\Dto;
+
+/** Draft-only gAjusteBCLocImoveis entry for one property unit. */
+final readonly class Nt009PropertyAdjustmentData
+{
+    public function __construct(
+        public string $tipo,
+        public string $valor,
+        public ?string $descricaoTipo = null,
+    ) {
+    }
+}
diff --git a/src/Dto/Nt009RealEstateData.php b/src/Dto/Nt009RealEstateData.php
new file mode 100644
index 0000000..0ffa8ca
--- /dev/null
+++ b/src/Dto/Nt009RealEstateData.php
@@ -0,0 +1,22 @@
+<?php
+
+// SPDX-FileCopyrightText: 2026 LibreCode coop and contributors
+// SPDX-License-Identifier: AGPL-3.0-or-later
+
+declare(strict_types=1);
+
+namespace LibreCodeCoop\NfsePHP\Dto;
+
+/** Draft-only IBSCBS/imovel group, Annex VI rows 383-403. */
+final readonly class Nt009RealEstateData
+{
+    /**
+     * @param list<Nt009RealEstateUnitData> $unidades
+     */
+    public function __construct(
+        public string $municipioIbge,
+        public ?Nt009LeaseData $locacao = null,
+        public array $unidades = [],
+    ) {
+    }
+}
diff --git a/src/Dto/Nt009RealEstateUnitData.php b/src/Dto/Nt009RealEstateUnitData.php
new file mode 100644
index 0000000..eec1198
--- /dev/null
+++ b/src/Dto/Nt009RealEstateUnitData.php
@@ -0,0 +1,27 @@
+<?php
+
+// SPDX-FileCopyrightText: 2026 LibreCode coop and contributors
+// SPDX-License-Identifier: AGPL-3.0-or-later
+
+declare(strict_types=1);
+
+namespace LibreCodeCoop\NfsePHP\Dto;
+
+/** Draft-only gUnidImob entry and its physical address. */
+final readonly class Nt009RealEstateUnitData
+{
+    /**
+     * @param list<Nt009PropertyAdjustmentData> $ajustes
+     */
+    public function __construct(
+        public string $cib,
+        public string $cep,
+        public string $logradouro,
+        public string $numero,
+        public ?string $bairro = null,
+        public ?string $complemento = null,
+        public ?string $inscricaoFiscal = null,
+        public array $ajustes = [],
+    ) {
+    }
+}
diff --git a/src/Dto/Nt009RecipientAddressData.php b/src/Dto/Nt009RecipientAddressData.php
new file mode 100644
index 0000000..d5bd77d
--- /dev/null
+++ b/src/Dto/Nt009RecipientAddressData.php
@@ -0,0 +1,29 @@
+<?php
+
+// SPDX-FileCopyrightText: 2026 LibreCode coop and contributors
+// SPDX-License-Identifier: AGPL-3.0-or-later
+
+declare(strict_types=1);
+
+namespace LibreCodeCoop\NfsePHP\Dto;
+
+/**
+ * Review-only NT009 recipient address. National or foreign fields are mutually
+ * exclusive and are validated by the preview builder.
+ */
+final readonly class Nt009RecipientAddressData
+{
+    public function __construct(
+        public string $logradouro,
+        public string $numero,
+        public string $bairro,
+        public ?string $municipioIbge = null,
+        public ?string $cep = null,
+        public ?string $paisIso2 = null,
+        public ?string $codigoPostalExterior = null,
+        public ?string $cidadeExterior = null,
+        public ?string $estadoExterior = null,
+        public ?string $complemento = null,
+    ) {
+    }
+}
diff --git a/src/Dto/Nt009RecipientData.php b/src/Dto/Nt009RecipientData.php
new file mode 100644
index 0000000..9b4377e
--- /dev/null
+++ b/src/Dto/Nt009RecipientData.php
@@ -0,0 +1,26 @@
+<?php
+
+// SPDX-FileCopyrightText: 2026 LibreCode coop and contributors
+// SPDX-License-Identifier: AGPL-3.0-or-later
+
+declare(strict_types=1);
+
+namespace LibreCodeCoop\NfsePHP\Dto;
+
+/**
+ * Explicit destination identity for indDest=1; never inferred from the taker.
+ */
+final readonly class Nt009RecipientData
+{
+    public function __construct(
+        public string $nome,
+        public ?string $cnpj = null,
+        public ?string $cpf = null,
+        public ?string $nif = null,
+        public ?int $codigoNaoNif = null,
+        public ?Nt009RecipientAddressData $endereco = null,
+        public ?string $telefone = null,
+        public ?string $email = null,
+    ) {
+    }
+}
diff --git a/src/Xml/Nt009AdjustmentDocumentPreviewGroup.php b/src/Xml/Nt009AdjustmentDocumentPreviewGroup.php
new file mode 100644
index 0000000..16416cd
--- /dev/null
+++ b/src/Xml/Nt009AdjustmentDocumentPreviewGroup.php
@@ -0,0 +1,120 @@
+<?php
+
+// SPDX-FileCopyrightText: 2026 LibreCode coop and contributors
+// SPDX-License-Identifier: AGPL-3.0-or-later
+
+declare(strict_types=1);
+
+namespace LibreCodeCoop\NfsePHP\Xml;
+
+use LibreCodeCoop\NfsePHP\Dto\Nt009AdjustmentDocumentData;
+use LibreCodeCoop\NfsePHP\Dto\Nt009NationalInvoiceReference;
+use LibreCodeCoop\NfsePHP\Dto\Nt009OtherDocumentReference;
+use LibreCodeCoop\NfsePHP\Dto\Nt009OtherFiscalReference;
+
+/**
+ * One source-backed docAjusteBC draft from NT009 Annex VI, rows 297-335.
+ *
+ * Tax-specific adjustment codes and repercussions are not inferred.
+ */
+final class Nt009AdjustmentDocumentPreviewGroup
+{
+    public function build(\DOMDocument $doc, Nt009AdjustmentDocumentData $data): \DOMElement
+    {
+        if (preg_match('/^[0-9]{1,3}$/D', $data->tipo) !== 1
+            || ($data->descricaoTipo !== null && !$this->text($data->descricaoTipo, 150, 0))) {
+            throw new \InvalidArgumentException('Invalid NT009 tpAjusteBC or xTpAjusteBC');
+        }
+        $this->decimal($data->valorTotalDocumento, 'vTotDoc');
+        $this->decimal($data->valorAjustado, 'vAjusteAplic');
+        foreach ([
+            'dtEmiDoc' => $data->dataEmissao,
+            'dtCompDoc' => $data->dataCompetencia,
+        ] as $name => $date) {
+            if ($date !== null) {
+                $parsed = \DateTimeImmutable::createFromFormat('!Y-m-d', $date);
+                if ($parsed === false || $parsed->format('Y-m-d') !== $date) {
+                    throw new \InvalidArgumentException('Invalid NT009 date field ' . $name);
+                }
+            }
+        }
+
+        $element = $doc->createElement('docAjusteBC');
+        $this->add($doc, $element, 'tpAjusteBC', $data->tipo);
+        if ($data->descricaoTipo !== null) {
+            $this->add($doc, $element, 'xTpAjusteBC', $data->descricaoTipo);
+        }
+        $this->add($doc, $element, 'vTotDoc', $data->valorTotalDocumento);
+        $this->add($doc, $element, 'vAjusteAplic', $data->valorAjustado);
+        if ($data->dataEmissao !== null) {
+            $this->add($doc, $element, 'dtEmiDoc', $data->dataEmissao);
+        }
+        if ($data->dataCompetencia !== null) {
+            $this->add($doc, $element, 'dtCompDoc', $data->dataCompetencia);
+        }
+
+        $reference = $data->referencia;
+        if ($reference instanceof Nt009NationalInvoiceReference) {
+            if (preg_match('/^[0-9]$/D', $reference->tipoChaveDfe) !== 1
+                || !$this->text($reference->chaveDfe, 50)
+                || ($reference->descricaoTipoChaveDfe !== null
+                    && !$this->text($reference->descricaoTipoChaveDfe, 255))) {
+                throw new \InvalidArgumentException('Invalid NT009 dFeNacional reference');
+            }
+            $group = $doc->createElement('dFeNacional');
+            $this->add($doc, $group, 'tipoChaveDFe', $reference->tipoChaveDfe);
+            if ($reference->descricaoTipoChaveDfe !== null) {
+                $this->add($doc, $group, 'xTipoChaveDFe', $reference->descricaoTipoChaveDfe);
+            }
+            $this->add($doc, $group, 'chaveDFe', $reference->chaveDfe);
+        } elseif ($reference instanceof Nt009OtherFiscalReference) {
+            if (preg_match('/^[0-9]{7}$/D', $reference->municipioIbge) !== 1
+                || !$this->text($reference->numeroDocumento, 255)
+                || !$this->text($reference->descricaoDocumento, 255)) {
+                throw new \InvalidArgumentException('Invalid NT009 docFiscalOutro reference');
+            }
+            $group = $doc->createElement('docFiscalOutro');
+            $this->add($doc, $group, 'cMunDocFiscal', $reference->municipioIbge);
+            $this->add($doc, $group, 'nDocFiscal', $reference->numeroDocumento);
+            $this->add($doc, $group, 'xDocFiscal', $reference->descricaoDocumento);
+        } else {
+            // The DTO's discriminated union guarantees the final reference
+            // is Nt009OtherDocumentReference, not an arbitrary XML payload.
+            if (!$this->text($reference->numero, 255)
+                || !$this->text($reference->descricao, 255)) {
+                throw new \InvalidArgumentException('Invalid NT009 docOutro reference');
+            }
+            $group = $doc->createElement('docOutro');
+            $this->add($doc, $group, 'nDoc', $reference->numero);
+            $this->add($doc, $group, 'xDoc', $reference->descricao);
+        }
+        $element->appendChild($group);
+        if ($data->fornecedor !== null) {
+            $element->appendChild(
+                (new Nt009RecipientPreviewGroup())->build($doc, $data->fornecedor, 'fornec')
+            );
+        }
+
+        return $element;
+    }
+
+    private function decimal(string $value, string $field): void
+    {
+        if (preg_match('/^[0-9]{1,15}\\.[0-9]{2}$/D', $value) !== 1) {
+            throw new \InvalidArgumentException('Invalid NT009 decimal field ' . $field);
+        }
+    }
+
+    private function text(string $value, int $max, int $min = 1): bool
+    {
+        return mb_strlen($value) >= $min && mb_strlen($value) <= $max
+            && preg_match('/\p{Cc}/u', $value) === 0;
+    }
+
+    private function add(\DOMDocument $doc, \DOMElement $parent, string $name, string $value): void
+    {
+        $element = $doc->createElement($name);
+        $element->appendChild($doc->createTextNode($value));
+        $parent->appendChild($element);
+    }
+}
diff --git a/src/Xml/Nt009BaseAdjustmentPreviewGroup.php b/src/Xml/Nt009BaseAdjustmentPreviewGroup.php
new file mode 100644
index 0000000..053aa35
--- /dev/null
+++ b/src/Xml/Nt009BaseAdjustmentPreviewGroup.php
@@ -0,0 +1,71 @@
+<?php
+
+// SPDX-FileCopyrightText: 2026 LibreCode coop and contributors
+// SPDX-License-Identifier: AGPL-3.0-or-later
+
+declare(strict_types=1);
+
+namespace LibreCodeCoop\NfsePHP\Xml;
+
+use LibreCodeCoop\NfsePHP\Dto\Nt009BaseAdjustmentData;
+
+/**
+ * Draft-only NT009 valores/vAjusteBC: monetary, percentage or document-based
+ * alternatives. These structures do not prove fiscal approval by SEFIN.
+ */
+final class Nt009BaseAdjustmentPreviewGroup
+{
+    public function build(\DOMDocument $doc, Nt009BaseAdjustmentData $input): \DOMElement
+    {
+        $modes = (int) ($input->percentualIssqn !== null)
+            + (int) ($input->valorIssqn !== null)
+            + (int) ($input->documentos !== []);
+        if ($modes !== 1) {
+            throw new \InvalidArgumentException(
+                'NT009 vAjusteBC requires exactly one percentage, value or documents mode'
+            );
+        }
+        if (count($input->documentos) > 1000) {
+            throw new \InvalidArgumentException('NT009 vAjusteBC supports at most 1000 adjustment documents');
+        }
+
+        $group = $doc->createElement('vAjusteBC');
+        if ($input->percentualIssqn !== null) {
+            $this->assertDecimal($input->percentualIssqn, 3, 'pAjusteBCISSQN');
+            $this->append($doc, $group, 'pAjusteBCISSQN', $input->percentualIssqn);
+        }
+        if ($input->valorIssqn !== null) {
+            $this->assertDecimal($input->valorIssqn, 15, 'vAjusteBCISSQN');
+            $this->append($doc, $group, 'vAjusteBCISSQN', $input->valorIssqn);
+        }
+        if ($input->documentos !== []) {
+            $documents = $doc->createElement('documentos');
+            foreach ($input->documentos as $entry) {
+                $documents->appendChild(
+                    (new Nt009AdjustmentDocumentPreviewGroup())->build($doc, $entry)
+                );
+            }
+            $group->appendChild($documents);
+        }
+        if ($input->valorIbsCbsComExterior !== null) {
+            $this->assertDecimal($input->valorIbsCbsComExterior, 15, 'vAjusteBCIBSCBSComExt');
+            $this->append($doc, $group, 'vAjusteBCIBSCBSComExt', $input->valorIbsCbsComExterior);
+        }
+
+        return $group;
+    }
+
+    private function assertDecimal(string $value, int $integralDigits, string $field): void
+    {
+        if (preg_match('/^[0-9]{1,' . $integralDigits . '}\\.[0-9]{2}$/D', $value) !== 1) {
+            throw new \InvalidArgumentException('Invalid NT009 decimal field ' . $field);
+        }
+    }
+
+    private function append(\DOMDocument $doc, \DOMElement $group, string $name, string $value): void
+    {
+        $element = $doc->createElement($name);
+        $element->appendChild($doc->createTextNode($value));
+        $group->appendChild($element);
+    }
+}
diff --git a/src/Xml/Nt009CondominiumPreviewGroup.php b/src/Xml/Nt009CondominiumPreviewGroup.php
new file mode 100644
index 0000000..b523b91
--- /dev/null
+++ b/src/Xml/Nt009CondominiumPreviewGroup.php
@@ -0,0 +1,134 @@
+<?php
+
+// SPDX-FileCopyrightText: 2026 LibreCode coop and contributors
+// SPDX-License-Identifier: AGPL-3.0-or-later
+
+declare(strict_types=1);
+
+namespace LibreCodeCoop\NfsePHP\Xml;
+
+use LibreCodeCoop\NfsePHP\Dto\Nt009CondominiumData;
+
+/** Draft-only condominium fields from NT009 Annex VI rows 408-421. */
+final class Nt009CondominiumPreviewGroup
+{
+    public function build(
+        \DOMDocument $doc,
+        Nt009CondominiumData $input,
+        string $taxCode,
+        string $serviceValue,
+    ): \DOMElement {
+        if (!str_starts_with($taxCode, '9905')) {
+            throw new \InvalidArgumentException('NT009 condominios requires cTribNac subitem 99.05');
+        }
+        $date = \DateTimeImmutable::createFromFormat('!Y-m-d', $input->vencimentoOriginal);
+        if ($date === false || $date->format('Y-m-d') !== $input->vencimentoOriginal) {
+            throw new \InvalidArgumentException('Invalid NT009 condominios/dVencOrig date');
+        }
+        if ($input->cobrancas === [] || count($input->cobrancas) > 20 || count($input->descontos) > 10) {
+            throw new \InvalidArgumentException('NT009 condominios requires 1-20 charges and at most 10 discounts');
+        }
+        $group = $doc->createElement('condominios');
+        $this->add($doc, $group, 'dVencOrig', $input->vencimentoOriginal);
+        $total = '0';
+        foreach ($input->cobrancas as $charge) {
+            if (!in_array($charge->tipo, ['01', '02', '03', '04', '05', '99'], true)
+                || ($charge->tipo === '99') !== ($charge->descricaoTipo !== null)
+                || ($charge->descricaoTipo !== null && !$this->text($charge->descricaoTipo, 150))
+                || count($charge->detalhes) > 20) {
+                throw new \InvalidArgumentException('Invalid NT009 gCobranca type or detail cardinality');
+            }
+            $total = $this->addCents($total, $this->cents($charge->valor, 'vCobranca'));
+            $record = $doc->createElement('gCobranca');
+            $this->add($doc, $record, 'tpCobranca', $charge->tipo);
+            if ($charge->descricaoTipo !== null) {
+                $this->add($doc, $record, 'xTpCobranca', $charge->descricaoTipo);
+            }
+            $this->add($doc, $record, 'vCobranca', $charge->valor);
+            $detailedTotal = '0';
+            foreach ($charge->detalhes as $detail) {
+                if (preg_match('/^[0-9]{3}$/D', $detail->tipo) !== 1
+                    || ($detail->tipo === '999') !== ($detail->descricaoTipo !== null)
+                    || ($detail->descricaoTipo !== null && !$this->text($detail->descricaoTipo, 150))) {
+                    throw new \InvalidArgumentException('Invalid NT009 gDetCobranca type');
+                }
+                $detailedTotal = $this->addCents($detailedTotal, $this->cents($detail->valor, 'vDetCobranca'));
+                $one = $doc->createElement('gDetCobranca');
+                $this->add($doc, $one, 'tpDetCobranca', $detail->tipo);
+                if ($detail->descricaoTipo !== null) {
+                    $this->add($doc, $one, 'xTpDetCobranca', $detail->descricaoTipo);
+                }
+                $this->add($doc, $one, 'vDetCobranca', $detail->valor);
+                $record->appendChild($one);
+            }
+            if ($charge->detalhes !== [] && $detailedTotal !== $this->cents($charge->valor, 'vCobranca')) {
+                throw new \InvalidArgumentException('NT009 detailed condominium charges must sum to vCobranca');
+            }
+            $group->appendChild($record);
+        }
+        if ($total !== $this->cents($serviceValue, 'vServ')) {
+            throw new \InvalidArgumentException('NT009 condominium charges must sum to service value');
+        }
+        foreach ($input->descontos as $discount) {
+            if (preg_match('/^[0-9]$/D', $discount->tipo) !== 1
+                || !$this->text($discount->descricaoTipo, 150)) {
+                throw new \InvalidArgumentException('Invalid NT009 condominium discount');
+            }
+            $this->cents($discount->valor, 'vDesconto');
+            $element = $doc->createElement('gDesconto');
+            $this->add($doc, $element, 'tpDesconto', $discount->tipo);
+            $this->add($doc, $element, 'vDesconto', $discount->valor);
+            $this->add($doc, $element, 'xTpDesconto', $discount->descricaoTipo);
+            $group->appendChild($element);
+        }
+
+        return $group;
+    }
+
+    private function cents(string $number, string $field): string
+    {
+        if (preg_match('/^([0-9]{1,15})\\.([0-9]{2})$/D', $number, $matches) !== 1) {
+            throw new \InvalidArgumentException('NT009 ' . $field . ' must be a decimal with two places');
+        }
+
+        return ltrim($matches[1] . $matches[2], '0') ?: '0';
+    }
+
+    /**
+     * Decimal-as-string cent addition avoids integer overflow for 15-digit
+     * amounts, and never converts fiscal values through floating point.
+     */
+    private function addCents(string $left, string $right): string
+    {
+        $carry = 0;
+        $digits = '';
+        $i = strlen($left) - 1;
+        $j = strlen($right) - 1;
+        while ($i >= 0 || $j >= 0 || $carry > 0) {
+            $sum = $carry;
+            if ($i >= 0) {
+                $sum += (int) $left[$i--];
+            }
+            if ($j >= 0) {
+                $sum += (int) $right[$j--];
+            }
+            $digits = (string) ($sum % 10) . $digits;
+            $carry = intdiv($sum, 10);
+        }
+
+        return ltrim($digits, '0') ?: '0';
+    }
+
+    private function add(\DOMDocument $doc, \DOMElement $parent, string $tag, string $value): void
+    {
+        $child = $doc->createElement($tag);
+        $child->appendChild($doc->createTextNode($value));
+        $parent->appendChild($child);
+    }
+
+    private function text(string $value, int $max): bool
+    {
+        return mb_strlen($value) >= 1 && mb_strlen($value) <= $max
+            && preg_match('/\p{Cc}/u', $value) === 0;
+    }
+}
diff --git a/src/Xml/Nt009DpsPreviewBuilder.php b/src/Xml/Nt009DpsPreviewBuilder.php
index d209488..3211633 100644
--- a/src/Xml/Nt009DpsPreviewBuilder.php
+++ b/src/Xml/Nt009DpsPreviewBuilder.php
@@ -73,13 +73,35 @@ public function build(DpsData $dps, Nt009DpsPreviewData $preview): Nt009DpsPrevi
             }
         }
 
-        // In Annex VI, indDest and dest are outside IBSCBS, after toma and
-        // before interm/serv. No speculative recipient identity is inferred.
-        $beforeService = $this->child($infDps, 'serv');
-        if ($beforeService === null) {
-            throw new \LogicException('Missing legacy service group');
+        // indDest and dest precede the intermediary and service groups.
+        $beforeRecipient = $this->child($infDps, 'interm') ?? $this->child($infDps, 'serv');
+        if (!$beforeRecipient instanceof \DOMElement) {
+            throw new \LogicException('Missing NT009 recipient insertion anchor');
+        }
+        $infDps->insertBefore(
+            $document->createElement('indDest', (string) $preview->indicadorDestinatario),
+            $beforeRecipient
+        );
+        if ($preview->destinatario !== null) {
+            if ($preview->indicadorDestinatario !== 1) {
+                throw new \InvalidArgumentException('NT009 dest is not allowed when indDest=0');
+            }
+            $recipient = (new Nt009RecipientPreviewGroup())->build($document, $preview->destinatario);
+            $infDps->insertBefore($recipient, $beforeRecipient);
+        }
+
+        // The new vAjusteBC replaces the old vDedRed, which is rejected above.
+        if ($preview->ajusteBase !== null) {
+            $rootValues = $this->child($infDps, 'valores');
+            $municipalTax = $rootValues instanceof \DOMElement ? $this->child($rootValues, 'trib') : null;
+            if (!$rootValues instanceof \DOMElement || !$municipalTax instanceof \DOMElement) {
+                throw new \LogicException('Missing NT009 valores/trib insertion anchor');
+            }
+            $rootValues->insertBefore(
+                (new Nt009BaseAdjustmentPreviewGroup())->build($document, $preview->ajusteBase),
+                $municipalTax
+            );
         }
-        $infDps->insertBefore($document->createElement('indDest', (string) $preview->indicadorDestinatario), $beforeService);
 
         if ($preview->cst !== null) {
             $ibs = $document->createElement('IBSCBS');
@@ -89,6 +111,32 @@ public function build(DpsData $dps, Nt009DpsPreviewData $preview): Nt009DpsPrevi
             if ($preview->codigoIndicadorOperacao !== null) {
                 $ibs->appendChild($document->createElement('cIndOp', $preview->codigoIndicadorOperacao));
             }
+            if ($preview->imovel !== null) {
+                $ibs->appendChild(
+                    (new Nt009RealEstatePreviewGroup())->build(
+                        $document,
+                        $preview->imovel,
+                        $dps->codigoTributacaoNacional
+                    )
+                );
+            }
+            foreach ((new Nt009MovableAssetsPreviewGroup())->build(
+                $document,
+                $preview->bensMoveis,
+                $dps->codigoTributacaoNacional
+            ) as $asset) {
+                $ibs->appendChild($asset);
+            }
+            if ($preview->condominios !== null) {
+                $ibs->appendChild(
+                    (new Nt009CondominiumPreviewGroup())->build(
+                        $document,
+                        $preview->condominios,
+                        $dps->codigoTributacaoNacional,
+                        $dps->valorServico
+                    )
+                );
+            }
             $valores = $document->createElement('valores');
             $trib = $document->createElement('trib');
             // NT009: CST and cClassTrib moved directly beneath trib.
@@ -109,6 +157,11 @@ public function build(DpsData $dps, Nt009DpsPreviewData $preview): Nt009DpsPrevi
             }
             $valores->appendChild($trib);
             $ibs->appendChild($valores);
+            if ($preview->pagamentosVinculados !== []) {
+                $ibs->appendChild(
+                    (new Nt009LinkedPaymentsPreviewGroup())->build($document, $preview->pagamentosVinculados)
+                );
+            }
             $infDps->appendChild($ibs);
         }
 
@@ -156,7 +209,11 @@ private function validatePreview(Nt009DpsPreviewData $preview): void
             || $preview->codigoCreditoPresumido !== null
             || $preview->valorAjusteIbs !== null
             || $preview->valorAjusteCbs !== null
-            || $preview->exigeGrupoIbsCbs !== null;
+            || $preview->exigeGrupoIbsCbs !== null
+            || $preview->bensMoveis !== []
+            || $preview->pagamentosVinculados !== []
+            || $preview->imovel !== null
+            || $preview->condominios !== null;
 
         if (!$hasIbs) {
             return;
@@ -209,6 +266,13 @@ private function validatePreview(Nt009DpsPreviewData $preview): void
 
     private function rejectLegacyIbsCbs(DpsData $dps): void
     {
+        // Legacy vDedRed and NT009 vAjusteBC use different field names,
+        // alternatives and rules. Never pass the old group through silently.
+        if ($dps->deducaoReducao !== null) {
+            throw new \InvalidArgumentException(
+                'NT009 preview cannot reuse legacy vDedRed; supply ajusteBase explicitly'
+            );
+        }
         if ($dps->ibsCbsFinalidade !== null
             || $dps->ibsCbsIndFinal !== null
             || $dps->ibsCbsCodigoIndicadorOperacao !== ''
diff --git a/src/Xml/Nt009LinkedPaymentsPreviewGroup.php b/src/Xml/Nt009LinkedPaymentsPreviewGroup.php
new file mode 100644
index 0000000..47c3879
--- /dev/null
+++ b/src/Xml/Nt009LinkedPaymentsPreviewGroup.php
@@ -0,0 +1,66 @@
+<?php
+
+// SPDX-FileCopyrightText: 2026 LibreCode coop and contributors
+// SPDX-License-Identifier: AGPL-3.0-or-later
+
+declare(strict_types=1);
+
+namespace LibreCodeCoop\NfsePHP\Xml;
+
+use LibreCodeCoop\NfsePHP\Dto\Nt009LinkedPaymentData;
+
+/**
+ * Draft-only IBSCBS/gPgtoVinc, Annex VI rows 443-449.
+ */
+final class Nt009LinkedPaymentsPreviewGroup
+{
+    /**
+     * @param list<Nt009LinkedPaymentData> $payments
+     */
+    public function build(\DOMDocument $doc, array $payments): \DOMElement
+    {
+        if ($payments === [] || count($payments) > 99) {
+            throw new \InvalidArgumentException('NT009 gPgtoVinc requires 1-99 payments');
+        }
+
+        $usedNumbers = [];
+        $usedTransactions = [];
+        $group = $doc->createElement('gPgtoVinc');
+        foreach ($payments as $payment) {
+            if (!$payment instanceof Nt009LinkedPaymentData
+                || preg_match('/^[0-9]{1,3}$/D', $payment->numeroPagamento) !== 1
+                || (int) $payment->numeroPagamento < 1
+                || mb_strlen($payment->identificadorTransacao) < 2
+                || mb_strlen($payment->identificadorTransacao) > 35
+                || preg_match('/\p{Cc}/u', $payment->identificadorTransacao) !== 0
+                || !in_array($payment->tipoMeioPagamento, ['15', '17', '18', '20', '23', '24'], true)
+                || preg_match('/^[A-Z0-9]{12}[0-9]{2}$/D', $payment->cnpjRecebedor) !== 1
+                || preg_match('/^[A-Z0-9]{8}$/D', $payment->cnpjBasePsp) !== 1) {
+                throw new \InvalidArgumentException('Invalid NT009 gPgtoVinc payment fields');
+            }
+            $number = (int) $payment->numeroPagamento;
+            if (isset($usedNumbers[$number])
+                || isset($usedTransactions[$payment->identificadorTransacao])) {
+                throw new \InvalidArgumentException('NT009 payment numbers and transaction IDs must be unique');
+            }
+            $usedNumbers[$number] = true;
+            $usedTransactions[$payment->identificadorTransacao] = true;
+            $record = $doc->createElement('pgto');
+            $this->append($doc, $record, 'nPag', $payment->numeroPagamento);
+            $this->append($doc, $record, 'idTransacao', $payment->identificadorTransacao);
+            $this->append($doc, $record, 'tpMeioPgto', $payment->tipoMeioPagamento);
+            $this->append($doc, $record, 'CNPJReceb', $payment->cnpjRecebedor);
+            $this->append($doc, $record, 'CNPJBasePSP', $payment->cnpjBasePsp);
+            $group->appendChild($record);
+        }
+
+        return $group;
+    }
+
+    private function append(\DOMDocument $doc, \DOMElement $parent, string $name, string $value): void
+    {
+        $node = $doc->createElement($name);
+        $node->appendChild($doc->createTextNode($value));
+        $parent->appendChild($node);
+    }
+}
diff --git a/src/Xml/Nt009MovableAssetsPreviewGroup.php b/src/Xml/Nt009MovableAssetsPreviewGroup.php
new file mode 100644
index 0000000..446153e
--- /dev/null
+++ b/src/Xml/Nt009MovableAssetsPreviewGroup.php
@@ -0,0 +1,57 @@
+<?php
+
+// SPDX-FileCopyrightText: 2026 LibreCode coop and contributors
+// SPDX-License-Identifier: AGPL-3.0-or-later
+
+declare(strict_types=1);
+
+namespace LibreCodeCoop\NfsePHP\Xml;
+
+use LibreCodeCoop\NfsePHP\Dto\Nt009MovableAssetData;
+
+/**
+ * Draft-only rental inventory, Annex VI rows 404-407.
+ */
+final class Nt009MovableAssetsPreviewGroup
+{
+    /**
+     * @param list<Nt009MovableAssetData> $assets
+     * @return list<\DOMElement>
+     */
+    public function build(\DOMDocument $doc, array $assets, string $nationalTaxCode): array
+    {
+        if ($assets === []) {
+            return [];
+        }
+        if (count($assets) > 1000) {
+            throw new \InvalidArgumentException('NT009 bensMoveis supports at most 1000 records');
+        }
+        if ($nationalTaxCode !== '990401') {
+            throw new \InvalidArgumentException('NT009 bensMoveis is exclusive to cTribNac 99.04.01');
+        }
+
+        $result = [];
+        foreach ($assets as $asset) {
+            if (!$asset instanceof Nt009MovableAssetData
+                || preg_match('/^[0-9]{8}$/D', $asset->ncm) !== 1
+                || mb_strlen($asset->descricao) < 1 || mb_strlen($asset->descricao) > 150
+                || preg_match('/\p{Cc}/u', $asset->descricao) !== 0
+                || $asset->quantidade < 1 || $asset->quantidade > 999) {
+                throw new \InvalidArgumentException('Invalid NT009 bensMoveis NCM, description or quantity');
+            }
+            $record = $doc->createElement('bensMoveis');
+            foreach ([
+                'cNCMBemMovel' => $asset->ncm,
+                'xNCMBemMovel' => $asset->descricao,
+                'qtdNCMBemMovel' => (string) $asset->quantidade,
+            ] as $tag => $value) {
+                $element = $doc->createElement($tag);
+                $element->appendChild($doc->createTextNode($value));
+                $record->appendChild($element);
+            }
+            $result[] = $record;
+        }
+
+        return $result;
+    }
+}
diff --git a/src/Xml/Nt009RealEstatePreviewGroup.php b/src/Xml/Nt009RealEstatePreviewGroup.php
new file mode 100644
index 0000000..b83c06d
--- /dev/null
+++ b/src/Xml/Nt009RealEstatePreviewGroup.php
@@ -0,0 +1,128 @@
+<?php
+
+// SPDX-FileCopyrightText: 2026 LibreCode coop and contributors
+// SPDX-License-Identifier: AGPL-3.0-or-later
+
+declare(strict_types=1);
+
+namespace LibreCodeCoop\NfsePHP\Xml;
+
+use LibreCodeCoop\NfsePHP\Dto\Nt009RealEstateData;
+
+/** Draft-only rental real estate groups from Annex VI rows 383-403. */
+final class Nt009RealEstatePreviewGroup
+{
+    public function build(
+        \DOMDocument $doc,
+        Nt009RealEstateData $input,
+        string $nationalTaxCode,
+    ): \DOMElement {
+        if (preg_match('/^[0-9]{7}$/D', $input->municipioIbge) !== 1
+            || count($input->unidades) > 99) {
+            throw new \InvalidArgumentException('Invalid NT009 imovel municipality or unit cardinality');
+        }
+
+        $group = $doc->createElement('imovel');
+        $this->add($doc, $group, 'cMun', $input->municipioIbge);
+        if ($input->locacao !== null) {
+            if (!in_array($nationalTaxCode, ['990301', '990302', '990303', '990304', '990305'], true)) {
+                throw new \InvalidArgumentException('NT009 gLocacao requires cTribNac 99.03.01-99.03.05');
+            }
+            $lease = $input->locacao;
+            $this->decimal($lease->percentualCopropriedade, 2, 'pCopropriedade');
+            $this->decimal($lease->valorTotalOperacao, 15, 'vTotOper');
+            $element = $doc->createElement('gLocacao');
+            $this->add($doc, $element, 'pCopropriedade', $lease->percentualCopropriedade);
+            $this->add($doc, $element, 'vTotOper', $lease->valorTotalOperacao);
+            foreach ([
+                'vDescIncondTot' => $lease->descontoIncondicional,
+                'vDescCondTot' => $lease->descontoCondicional,
+            ] as $name => $value) {
+                if ($value !== null) {
+                    $this->decimal($value, 15, $name);
+                    $this->add($doc, $element, $name, $value);
+                }
+            }
+            if ($lease->dataVencimentoOriginal !== null) {
+                $this->date($lease->dataVencimentoOriginal, 'dVencOrig');
+                $this->add($doc, $element, 'dVencOrig', $lease->dataVencimentoOriginal);
+            }
+            $group->appendChild($element);
+        }
+
+        foreach ($input->unidades as $unit) {
+            if (preg_match('/^[A-Z0-9]{8}$/D', $unit->cib) !== 1
+                || preg_match('/^[0-9]{8}$/D', $unit->cep) !== 1
+                || !$this->text($unit->logradouro, 255)
+                || !$this->text($unit->numero, 60)
+                || ($unit->bairro !== null && !$this->text($unit->bairro, 60))
+                || ($unit->complemento !== null && !$this->text($unit->complemento, 156))
+                || ($unit->inscricaoFiscal !== null && !$this->text($unit->inscricaoFiscal, 30))
+                || count($unit->ajustes) > 10) {
+                throw new \InvalidArgumentException('Invalid NT009 gUnidImob identification, address or adjustments');
+            }
+
+            $element = $doc->createElement('gUnidImob');
+            if ($unit->inscricaoFiscal !== null) {
+                $this->add($doc, $element, 'inscImobFisc', $unit->inscricaoFiscal);
+            }
+            $this->add($doc, $element, 'cCIB', $unit->cib);
+            $address = $doc->createElement('end');
+            $this->add($doc, $address, 'CEP', $unit->cep);
+            $this->add($doc, $address, 'xLgr', $unit->logradouro);
+            $this->add($doc, $address, 'nro', $unit->numero);
+            if ($unit->complemento !== null) {
+                $this->add($doc, $address, 'xCpl', $unit->complemento);
+            }
+            if ($unit->bairro !== null) {
+                $this->add($doc, $address, 'xBairro', $unit->bairro);
+            }
+            $element->appendChild($address);
+            foreach ($unit->ajustes as $adjustment) {
+                if (preg_match('/^[0-9]{2}$/D', $adjustment->tipo) !== 1
+                    || ($adjustment->descricaoTipo !== null && !$this->text($adjustment->descricaoTipo, 150))) {
+                    throw new \InvalidArgumentException('Invalid NT009 property adjustment type');
+                }
+                $this->decimal($adjustment->valor, 15, 'vAjusteBCLocImoveis');
+                $one = $doc->createElement('gAjusteBCLocImoveis');
+                $this->add($doc, $one, 'tpAjusteBCLocImoveis', $adjustment->tipo);
+                if ($adjustment->descricaoTipo !== null) {
+                    $this->add($doc, $one, 'xTpAjusteBCLocImoveis', $adjustment->descricaoTipo);
+                }
+                $this->add($doc, $one, 'vAjusteBCLocImoveis', $adjustment->valor);
+                $element->appendChild($one);
+            }
+            $group->appendChild($element);
+        }
+
+        return $group;
+    }
+
+    private function decimal(string $value, int $digits, string $name): void
+    {
+        if (preg_match('/^[0-9]{1,' . $digits . '}\\.[0-9]{2}$/D', $value) !== 1) {
+            throw new \InvalidArgumentException('Invalid NT009 decimal ' . $name);
+        }
+    }
+
+    private function date(string $value, string $name): void
+    {
+        $date = \DateTimeImmutable::createFromFormat('!Y-m-d', $value);
+        if ($date === false || $date->format('Y-m-d') !== $value) {
+            throw new \InvalidArgumentException('Invalid NT009 date ' . $name);
+        }
+    }
+
+    private function text(string $value, int $max): bool
+    {
+        return mb_strlen($value) >= 1 && mb_strlen($value) <= $max
+            && preg_match('/\p{Cc}/u', $value) === 0;
+    }
+
+    private function add(\DOMDocument $doc, \DOMElement $parent, string $tag, string $value): void
+    {
+        $element = $doc->createElement($tag);
+        $element->appendChild($doc->createTextNode($value));
+        $parent->appendChild($element);
+    }
+}
diff --git a/src/Xml/Nt009RecipientPreviewGroup.php b/src/Xml/Nt009RecipientPreviewGroup.php
new file mode 100644
index 0000000..6bf80e0
--- /dev/null
+++ b/src/Xml/Nt009RecipientPreviewGroup.php
@@ -0,0 +1,141 @@
+<?php
+
+// SPDX-FileCopyrightText: 2026 LibreCode coop and contributors
+// SPDX-License-Identifier: AGPL-3.0-or-later
+
+declare(strict_types=1);
+
+namespace LibreCodeCoop\NfsePHP\Xml;
+
+use LibreCodeCoop\NfsePHP\Dto\Nt009RecipientAddressData;
+use LibreCodeCoop\NfsePHP\Dto\Nt009RecipientData;
+
+/**
+ * Explicit separate destination identity, Annex VI rows 180-200.
+ */
+final class Nt009RecipientPreviewGroup
+{
+    public function build(
+        \DOMDocument $doc,
+        Nt009RecipientData $input,
+        string $groupName = 'dest',
+    ): \DOMElement {
+        if (!in_array($groupName, ['dest', 'fornec'], true)) {
+            throw new \InvalidArgumentException('Unsupported NT009 recipient group name');
+        }
+        if (!$this->text($input->nome, 150)) {
+            throw new \InvalidArgumentException('NT009 dest/xNome must have 1-150 characters');
+        }
+        $identities = (int) ($input->cnpj !== null) + (int) ($input->cpf !== null)
+            + (int) ($input->nif !== null) + (int) ($input->codigoNaoNif !== null);
+        if ($identities !== 1
+            || ($input->cnpj !== null && preg_match('/^[A-Z0-9]{12}[0-9]{2}$/D', $input->cnpj) !== 1)
+            || ($input->cpf !== null && preg_match('/^[0-9]{11}$/D', $input->cpf) !== 1)
+            || ($input->nif !== null && !$this->text($input->nif, 40))
+            || ($input->codigoNaoNif !== null && !in_array($input->codigoNaoNif, [1, 2], true))) {
+            throw new \InvalidArgumentException('NT009 dest requires exactly one valid tax identity');
+        }
+
+        $dest = $doc->createElement($groupName);
+        foreach (['CNPJ' => $input->cnpj, 'CPF' => $input->cpf, 'NIF' => $input->nif] as $tag => $value) {
+            if ($value !== null) {
+                $this->add($doc, $dest, $tag, $value);
+            }
+        }
+        if ($input->codigoNaoNif !== null) {
+            $this->add($doc, $dest, 'cNaoNIF', (string) $input->codigoNaoNif);
+        }
+        $this->add($doc, $dest, 'xNome', $input->nome);
+        if ($input->endereco !== null) {
+            $address = $this->buildAddress($doc, $input->endereco);
+            $dest->appendChild($address);
+            if ($groupName === 'fornec') {
+                // Anexo VI rows 330-333 place supplier street fields directly
+                // under fornec, unlike destination address fields (rows 195-198).
+                foreach (['xLgr', 'nro', 'xCpl', 'xBairro'] as $name) {
+                    foreach ($address->childNodes as $child) {
+                        if ($child instanceof \DOMElement && $child->localName === $name) {
+                            $dest->appendChild($child);
+                            break;
+                        }
+                    }
+                }
+            }
+        }
+        if ($input->telefone !== null) {
+            if (preg_match('/^[0-9]{6,20}$/D', $input->telefone) !== 1) {
+                throw new \InvalidArgumentException('Invalid NT009 dest/fone');
+            }
+            $this->add($doc, $dest, 'fone', $input->telefone);
+        }
+        if ($input->email !== null) {
+            if (!$this->text($input->email, 80)) {
+                throw new \InvalidArgumentException('Invalid NT009 dest/email');
+            }
+            $this->add($doc, $dest, 'email', $input->email);
+        }
+
+        return $dest;
+    }
+
+    private function buildAddress(
+        \DOMDocument $doc,
+        Nt009RecipientAddressData $input,
+    ): \DOMElement {
+        if (!$this->text($input->logradouro, 255)
+            || !$this->text($input->numero, 60) || !$this->text($input->bairro, 60)
+            || ($input->complemento !== null && !$this->text($input->complemento, 156))) {
+            throw new \InvalidArgumentException('Invalid NT009 recipient address');
+        }
+        $national = $input->municipioIbge !== null || $input->cep !== null;
+        $foreign = $input->paisIso2 !== null || $input->codigoPostalExterior !== null
+            || $input->cidadeExterior !== null || $input->estadoExterior !== null;
+        if ($national === $foreign) {
+            throw new \InvalidArgumentException('NT009 recipient address must be national or foreign, not both');
+        }
+        $end = $doc->createElement('end');
+        if ($national) {
+            if (preg_match('/^[0-9]{7}$/D', (string) $input->municipioIbge) !== 1
+                || preg_match('/^[0-9]{8}$/D', (string) $input->cep) !== 1) {
+                throw new \InvalidArgumentException('NT009 dest/endNac requires cMun and CEP');
+            }
+            $group = $doc->createElement('endNac');
+            $this->add($doc, $group, 'cMun', (string) $input->municipioIbge);
+            $this->add($doc, $group, 'CEP', (string) $input->cep);
+        } else {
+            if (preg_match('/^[A-Z]{2}$/D', (string) $input->paisIso2) !== 1
+                || !$this->text((string) $input->codigoPostalExterior, 11)
+                || !$this->text((string) $input->cidadeExterior, 60)
+                || !$this->text((string) $input->estadoExterior, 60)) {
+                throw new \InvalidArgumentException('Incomplete NT009 foreign recipient address');
+            }
+            $group = $doc->createElement('endExt');
+            $this->add($doc, $group, 'cPais', (string) $input->paisIso2);
+            $this->add($doc, $group, 'cEndPost', (string) $input->codigoPostalExterior);
+            $this->add($doc, $group, 'xCidade', (string) $input->cidadeExterior);
+            $this->add($doc, $group, 'xEstProvReg', (string) $input->estadoExterior);
+        }
+        $end->appendChild($group);
+        $this->add($doc, $end, 'xLgr', $input->logradouro);
+        $this->add($doc, $end, 'nro', $input->numero);
+        if ($input->complemento !== null) {
+            $this->add($doc, $end, 'xCpl', $input->complemento);
+        }
+        $this->add($doc, $end, 'xBairro', $input->bairro);
+
+        return $end;
+    }
+
+    private function add(\DOMDocument $doc, \DOMElement $parent, string $tag, string $text): void
+    {
+        $node = $doc->createElement($tag);
+        $node->appendChild($doc->createTextNode($text));
+        $parent->appendChild($node);
+    }
+
+    private function text(string $value, int $maxLength): bool
+    {
+        return mb_strlen($value) >= 1 && mb_strlen($value) <= $maxLength
+            && preg_match('/\p{Cc}/u', $value) === 0;
+    }
+}
diff --git a/tests/Unit/Xml/Nt009DpsPreviewBuilderTest.php b/tests/Unit/Xml/Nt009DpsPreviewBuilderTest.php
index 12e100a..d41ccd8 100644
--- a/tests/Unit/Xml/Nt009DpsPreviewBuilderTest.php
+++ b/tests/Unit/Xml/Nt009DpsPreviewBuilderTest.php
@@ -7,9 +7,26 @@
 
 namespace LibreCodeCoop\NfsePHP\Tests\Unit\Xml;
 
+use LibreCodeCoop\NfsePHP\Dto\DeductionReductionData;
 use LibreCodeCoop\NfsePHP\Dto\DpsData;
+use LibreCodeCoop\NfsePHP\Dto\Nt009AdjustmentDocumentData;
+use LibreCodeCoop\NfsePHP\Dto\Nt009BaseAdjustmentData;
+use LibreCodeCoop\NfsePHP\Dto\Nt009CondominiumChargeData;
+use LibreCodeCoop\NfsePHP\Dto\Nt009CondominiumData;
+use LibreCodeCoop\NfsePHP\Dto\Nt009CondominiumDetailData;
 use LibreCodeCoop\NfsePHP\Dto\Nt009DpsPreview;
 use LibreCodeCoop\NfsePHP\Dto\Nt009DpsPreviewData;
+use LibreCodeCoop\NfsePHP\Dto\Nt009LeaseData;
+use LibreCodeCoop\NfsePHP\Dto\Nt009LinkedPaymentData;
+use LibreCodeCoop\NfsePHP\Dto\Nt009MovableAssetData;
+use LibreCodeCoop\NfsePHP\Dto\Nt009NationalInvoiceReference;
+use LibreCodeCoop\NfsePHP\Dto\Nt009OtherDocumentReference;
+use LibreCodeCoop\NfsePHP\Dto\Nt009OtherFiscalReference;
+use LibreCodeCoop\NfsePHP\Dto\Nt009PropertyAdjustmentData;
+use LibreCodeCoop\NfsePHP\Dto\Nt009RealEstateData;
+use LibreCodeCoop\NfsePHP\Dto\Nt009RealEstateUnitData;
+use LibreCodeCoop\NfsePHP\Dto\Nt009RecipientAddressData;
+use LibreCodeCoop\NfsePHP\Dto\Nt009RecipientData;
 use LibreCodeCoop\NfsePHP\Tests\TestCase;
 use LibreCodeCoop\NfsePHP\Xml\DpsSchemaValidator;
 use LibreCodeCoop\NfsePHP\Xml\XmlBuilder;
@@ -249,19 +266,532 @@ public function testAllPublishedVersionSensitiveFieldsAreOrdered(): void
         self::assertLessThan(strpos($xml, '<valores>'), strpos($xml, '<serv>'));
     }
 
-    private function makeDps(?int $ibsCbsFinalidade = null): DpsData
+    public function testNewRecipientIsExplicitlyRepresentedAndXmlEscaped(): void
     {
+        $xml = $this->builder->previewNt009Dps(
+            $this->makeDps(),
+            new Nt009DpsPreviewData(
+                finalidade: 0,
+                indicadorDestinatario: 1,
+                destinatario: new Nt009RecipientData(
+                    nome: 'Ana & Associados',
+                    cnpj: '11222333000181',
+                    endereco: new Nt009RecipientAddressData(
+                        logradouro: 'Rua A & B',
+                        numero: '42',
+                        bairro: 'Centro',
+                        municipioIbge: '3304557',
+                        cep: '20000000',
+                    ),
+                ),
+            )
+        )->xml;
+
+        self::assertSame('Ana & Associados', $this->first(
+            $xml,
+            '/n:DPS/n:infDPS/n:dest/n:xNome'
+        )->textContent);
+        self::assertSame('Rua A & B', $this->first(
+            $xml,
+            '/n:DPS/n:infDPS/n:dest/n:end/n:xLgr'
+        )->textContent);
+        self::assertStringContainsString('Ana &amp; Associados', $xml);
+        self::assertTrue(strpos($xml, '<indDest>') < strpos($xml, '<dest>'));
+        self::assertTrue(strpos($xml, '<dest>') < strpos($xml, '<serv>'));
+    }
+
+    public function testRecipientCannotBeSeparateWhenIndDestIsZero(): void
+    {
+        $this->expectException(\InvalidArgumentException::class);
+        $this->expectExceptionMessage('not allowed when indDest=0');
+        $this->builder->previewNt009Dps(
+            $this->makeDps(),
+            new Nt009DpsPreviewData(
+                finalidade: 0,
+                indicadorDestinatario: 0,
+                destinatario: new Nt009RecipientData(nome: 'Teste', cpf: '12345678901'),
+            )
+        );
+    }
+
+    public function testRecipientIdentityAndAddressChoiceAreValidated(): void
+    {
+        $this->expectException(\InvalidArgumentException::class);
+        $this->expectExceptionMessage('exactly one valid tax identity');
+        $this->builder->previewNt009Dps(
+            $this->makeDps(),
+            new Nt009DpsPreviewData(
+                finalidade: 0,
+                indicadorDestinatario: 1,
+                destinatario: new Nt009RecipientData(
+                    nome: 'Duplicated',
+                    cpf: '12345678901',
+                    cnpj: '11222333000181',
+                ),
+            )
+        );
+    }
+
+    public function testNewBaseAdjustmentDoesNotEmitLegacyDeductionGroup(): void
+    {
+        $xml = $this->builder->previewNt009Dps(
+            $this->makeDps(),
+            new Nt009DpsPreviewData(
+                finalidade: 0,
+                indicadorDestinatario: 0,
+                ajusteBase: new Nt009BaseAdjustmentData(valorIssqn: '10.25'),
+            )
+        )->xml;
+
+        self::assertSame('10.25', $this->first(
+            $xml,
+            '/n:DPS/n:infDPS/n:valores/n:vAjusteBC/n:vAjusteBCISSQN'
+        )->textContent);
+        self::assertStringNotContainsString('<vDedRed>', $xml);
+        self::assertTrue(strpos($xml, '<vAjusteBC>') < strpos($xml, '<trib>'));
+    }
+
+    public function testLegacyDeductionIsRejectedInsteadOfPassingThrough(): void
+    {
+        $this->expectException(\InvalidArgumentException::class);
+        $this->expectExceptionMessage('cannot reuse legacy vDedRed');
+        $this->builder->previewNt009Dps(
+            $this->makeDps(
+                deducaoReducao: new DeductionReductionData(valor: '15.00')
+            ),
+            new Nt009DpsPreviewData(finalidade: 0, indicadorDestinatario: 0)
+        );
+    }
+
+    public function testTwoBaseAdjustmentAlternativesAreRejected(): void
+    {
+        $this->expectException(\InvalidArgumentException::class);
+        $this->expectExceptionMessage('requires exactly one');
+        $this->builder->previewNt009Dps(
+            $this->makeDps(),
+            new Nt009DpsPreviewData(
+                finalidade: 0,
+                indicadorDestinatario: 0,
+                ajusteBase: new Nt009BaseAdjustmentData(
+                    percentualIssqn: '5.00',
+                    valorIssqn: '5.00',
+                ),
+            )
+        );
+    }
+
+    public function testLinkedPaymentsUseSourceOrderAndEscapeTransactionText(): void
+    {
+        $xml = $this->builder->previewNt009Dps(
+            $this->makeDps(),
+            new Nt009DpsPreviewData(
+                finalidade: 0,
+                indicadorDestinatario: 0,
+                codigoIndicadorOperacao: '010101',
+                cst: '000',
+                classificacaoTributaria: '000001',
+                exigeGrupoIbsCbs: true,
+                pagamentosVinculados: [
+                    new Nt009LinkedPaymentData(
+                        numeroPagamento: '001',
+                        identificadorTransacao: 'PIX&TX-01',
+                        tipoMeioPagamento: '17',
+                        cnpjRecebedor: '11222333000181',
+                        cnpjBasePsp: '11222333',
+                    ),
+                ],
+            )
+        )->xml;
+
+        self::assertSame('PIX&TX-01', $this->first(
+            $xml,
+            '/n:DPS/n:infDPS/n:IBSCBS/n:gPgtoVinc/n:pgto/n:idTransacao'
+        )->textContent);
+        self::assertStringContainsString('PIX&amp;TX-01', $xml);
+        self::assertTrue(strpos($xml, '<valores>') < strpos($xml, '<gPgtoVinc>'));
+    }
+
+    public function testDuplicatedPaymentNumbersAreRejectedEvenWithLeadingZeroes(): void
+    {
+        $this->expectException(\InvalidArgumentException::class);
+        $this->expectExceptionMessage('must be unique');
+        $this->builder->previewNt009Dps(
+            $this->makeDps(),
+            new Nt009DpsPreviewData(
+                finalidade: 0,
+                indicadorDestinatario: 0,
+                codigoIndicadorOperacao: '010101',
+                cst: '000',
+                classificacaoTributaria: '000001',
+                exigeGrupoIbsCbs: true,
+                pagamentosVinculados: [
+                    new Nt009LinkedPaymentData('1', 'TX-A', '17', '11222333000181', '11222333'),
+                    new Nt009LinkedPaymentData('001', 'TX-B', '17', '11222333000181', '11222333'),
+                ],
+            )
+        );
+    }
+
+    public function testMovableItemsRequireRelevantTaxCodeAndHaveBoundedQuantity(): void
+    {
+        $item = new Nt009MovableAssetData('12345678', 'Bem móvel', 2);
+        $draft = $this->builder->previewNt009Dps(
+            $this->makeDps(codigoTributacaoNacional: '990401'),
+            new Nt009DpsPreviewData(
+                finalidade: 0,
+                indicadorDestinatario: 0,
+                cst: '000',
+                classificacaoTributaria: '000001',
+                exigeGrupoIbsCbs: false,
+                bensMoveis: [$item],
+            )
+        );
+        self::assertSame('12345678', $this->first(
+            $draft->xml,
+            '/n:DPS/n:infDPS/n:IBSCBS/n:bensMoveis/n:cNCMBemMovel'
+        )->textContent);
+
+        $this->expectException(\InvalidArgumentException::class);
+        $this->expectExceptionMessage('exclusive to cTribNac');
+        $this->builder->previewNt009Dps(
+            $this->makeDps(),
+            new Nt009DpsPreviewData(
+                finalidade: 0,
+                indicadorDestinatario: 0,
+                cst: '000',
+                classificacaoTributaria: '000001',
+                exigeGrupoIbsCbs: false,
+                bensMoveis: [$item],
+            )
+        );
+    }
+
+    public function testPropertyLeaseAndUnitsFollowOfficialGroupOrder(): void
+    {
+        $xml = $this->builder->previewNt009Dps(
+            $this->makeDps(codigoTributacaoNacional: '990301'),
+            new Nt009DpsPreviewData(
+                finalidade: 0,
+                indicadorDestinatario: 0,
+                cst: '000',
+                classificacaoTributaria: '000001',
+                exigeGrupoIbsCbs: false,
+                imovel: new Nt009RealEstateData(
+                    municipioIbge: '3304557',
+                    locacao: new Nt009LeaseData('40.00', '150.00'),
+                    unidades: [
+                        new Nt009RealEstateUnitData(
+                            cib: '12345678',
+                            cep: '20000000',
+                            logradouro: 'Rua Um',
+                            numero: '42',
+                            ajustes: [new Nt009PropertyAdjustmentData('01', '10.00')],
+                        ),
+                    ],
+                ),
+            )
+        )->xml;
+        self::assertSame('150.00', $this->first(
+            $xml,
+            '/n:DPS/n:infDPS/n:IBSCBS/n:imovel/n:gLocacao/n:vTotOper'
+        )->textContent);
+        self::assertSame('12345678', $this->first(
+            $xml,
+            '/n:DPS/n:infDPS/n:IBSCBS/n:imovel/n:gUnidImob/n:cCIB'
+        )->textContent);
+        self::assertSame('10.00', $this->first(
+            $xml,
+            '/n:DPS/n:infDPS/n:IBSCBS/n:imovel/n:gUnidImob/n:gAjusteBCLocImoveis/n:vAjusteBCLocImoveis'
+        )->textContent);
+        self::assertSame(1, $this->xpath($xml)->query(
+            '/n:DPS/n:infDPS/n:IBSCBS/n:imovel/following-sibling::n:valores'
+        )?->length);
+    }
+
+    public function testPropertyLeaseRejectsUnrelatedNationalServiceCode(): void
+    {
+        $this->expectException(\InvalidArgumentException::class);
+        $this->expectExceptionMessage('gLocacao requires cTribNac');
+        $this->builder->previewNt009Dps(
+            $this->makeDps(),
+            new Nt009DpsPreviewData(
+                finalidade: 0,
+                indicadorDestinatario: 0,
+                cst: '000',
+                classificacaoTributaria: '000001',
+                exigeGrupoIbsCbs: false,
+                imovel: new Nt009RealEstateData(
+                    municipioIbge: '3304557',
+                    locacao: new Nt009LeaseData('30.00', '150.00'),
+                ),
+            )
+        );
+    }
+
+    public function testCondominiumChargesAndDetailsUseExactCentArithmetic(): void
+    {
+        $xml = $this->builder->previewNt009Dps(
+            $this->makeDps(codigoTributacaoNacional: '990501'),
+            new Nt009DpsPreviewData(
+                finalidade: 0,
+                indicadorDestinatario: 0,
+                cst: '000',
+                classificacaoTributaria: '000001',
+                exigeGrupoIbsCbs: false,
+                condominios: new Nt009CondominiumData(
+                    vencimentoOriginal: '2026-11-10',
+                    cobrancas: [
+                        new Nt009CondominiumChargeData(
+                            tipo: '01',
+                            valor: '150.00',
+                            detalhes: [new Nt009CondominiumDetailData('001', '150.00')],
+                        ),
+                    ],
+                ),
+            )
+        )->xml;
+        self::assertSame('150.00', $this->first(
+            $xml,
+            '/n:DPS/n:infDPS/n:IBSCBS/n:condominios/n:gCobranca/n:gDetCobranca/n:vDetCobranca'
+        )->textContent);
+        self::assertSame('2026-11-10', $this->first(
+            $xml,
+            '/n:DPS/n:infDPS/n:IBSCBS/n:condominios/n:dVencOrig'
+        )->textContent);
+    }
+
+    public function testLargeCondominiumAmountsReconcileWithoutIntegerOverflow(): void
+    {
+        $amount = '999999999999999.99';
+        $xml = $this->builder->previewNt009Dps(
+            $this->makeDps(codigoTributacaoNacional: '990501', valorServico: $amount),
+            new Nt009DpsPreviewData(
+                finalidade: 0,
+                indicadorDestinatario: 0,
+                cst: '000',
+                classificacaoTributaria: '000001',
+                exigeGrupoIbsCbs: false,
+                condominios: new Nt009CondominiumData(
+                    '2026-11-10',
+                    [new Nt009CondominiumChargeData('01', $amount)],
+                ),
+            )
+        )->xml;
+        self::assertSame($amount, $this->first(
+            $xml,
+            '/n:DPS/n:infDPS/n:IBSCBS/n:condominios/n:gCobranca/n:vCobranca'
+        )->textContent);
+    }
+
+    public function testCondominiumAmountsMustReconcileWithServiceValue(): void
+    {
+        $this->expectException(\InvalidArgumentException::class);
+        $this->expectExceptionMessage('charges must sum to service value');
+        $this->builder->previewNt009Dps(
+            $this->makeDps(codigoTributacaoNacional: '990501'),
+            new Nt009DpsPreviewData(
+                finalidade: 0,
+                indicadorDestinatario: 0,
+                cst: '000',
+                classificacaoTributaria: '000001',
+                exigeGrupoIbsCbs: false,
+                condominios: new Nt009CondominiumData(
+                    '2026-11-10',
+                    [new Nt009CondominiumChargeData('01', '149.99')],
+                ),
+            )
+        );
+    }
+
+    public function testDocumentBasedAdjustmentRendersEachExclusiveReferenceType(): void
+    {
+        $xml = $this->builder->previewNt009Dps(
+            $this->makeDps(),
+            new Nt009DpsPreviewData(
+                finalidade: 0,
+                indicadorDestinatario: 0,
+                ajusteBase: new Nt009BaseAdjustmentData(
+                    documentos: [
+                        new Nt009AdjustmentDocumentData(
+                            tipo: '1',
+                            valorTotalDocumento: '120.00',
+                            valorAjustado: '25.00',
+                            referencia: new Nt009NationalInvoiceReference('1', 'NATIONAL-KEY-123'),
+                            dataEmissao: '2026-10-07',
+                        ),
+                        new Nt009AdjustmentDocumentData(
+                            tipo: '2',
+                            valorTotalDocumento: '200.00',
+                            valorAjustado: '15.00',
+                            referencia: new Nt009OtherFiscalReference(
+                                '3304557',
+                                'DOC-55',
+                                'Serviço público & fiscal'
+                            ),
+                        ),
+                        new Nt009AdjustmentDocumentData(
+                            tipo: '3',
+                            valorTotalDocumento: '80.00',
+                            valorAjustado: '10.00',
+                            referencia: new Nt009OtherDocumentReference('OTHER-01', 'Contrato & aviso'),
+                        ),
+                    ],
+                ),
+            )
+        )->xml;
+
+        self::assertSame(3, $this->xpath($xml)->query(
+            '/n:DPS/n:infDPS/n:valores/n:vAjusteBC/n:documentos/n:docAjusteBC'
+        )?->length);
+        self::assertSame('NATIONAL-KEY-123', $this->first(
+            $xml,
+            '/n:DPS/n:infDPS/n:valores/n:vAjusteBC/n:documentos/n:docAjusteBC/n:dFeNacional/n:chaveDFe'
+        )->textContent);
+        self::assertSame('Serviço público & fiscal', $this->first(
+            $xml,
+            '/n:DPS/n:infDPS/n:valores/n:vAjusteBC/n:documentos/n:docAjusteBC/n:docFiscalOutro/n:xDocFiscal'
+        )->textContent);
+        self::assertSame('Contrato & aviso', $this->first(
+            $xml,
+            '/n:DPS/n:infDPS/n:valores/n:vAjusteBC/n:documentos/n:docAjusteBC/n:docOutro/n:xDoc'
+        )->textContent);
+        self::assertStringContainsString('Contrato &amp; aviso', $xml);
+        self::assertStringNotContainsString('<vDedRed>', $xml);
+    }
+
+    public function testDocumentAdjustmentCanPreserveVettedSupplierDetails(): void
+    {
+        $xml = $this->builder->previewNt009Dps(
+            $this->makeDps(),
+            new Nt009DpsPreviewData(
+                finalidade: 0,
+                indicadorDestinatario: 0,
+                ajusteBase: new Nt009BaseAdjustmentData(
+                    documentos: [
+                        new Nt009AdjustmentDocumentData(
+                            tipo: '1',
+                            valorTotalDocumento: '150.00',
+                            valorAjustado: '50.00',
+                            referencia: new Nt009OtherDocumentReference('C-7', 'Contract'),
+                            fornecedor: new Nt009RecipientData(
+                                nome: 'Fornecedor & Filhos',
+                                cpf: '12345678901',
+                                endereco: new Nt009RecipientAddressData(
+                                    logradouro: 'Rua & Filiais',
+                                    numero: '10',
+                                    bairro: 'Centro',
+                                    municipioIbge: '3304557',
+                                    cep: '20000000',
+                                ),
+                            ),
+                        ),
+                    ],
+                ),
+            )
+        )->xml;
+        self::assertSame('Fornecedor & Filhos', $this->first(
+            $xml,
+            '/n:DPS/n:infDPS/n:valores/n:vAjusteBC/n:documentos/n:docAjusteBC/n:fornec/n:xNome'
+        )->textContent);
+        self::assertSame('Rua & Filiais', $this->first(
+            $xml,
+            '/n:DPS/n:infDPS/n:valores/n:vAjusteBC/n:documentos/n:docAjusteBC/n:fornec/n:xLgr'
+        )->textContent);
+        self::assertSame(0, $this->xpath($xml)->query(
+            '/n:DPS/n:infDPS/n:valores/n:vAjusteBC/n:documentos/n:docAjusteBC/n:fornec/n:end/n:xLgr'
+        )?->length);
+        self::assertStringContainsString('Rua &amp; Filiais', $xml);
+    }
+
+    public function testDocumentAdjustmentCannotBeCombinedWithValueMode(): void
+    {
+        $this->expectException(\InvalidArgumentException::class);
+        $this->expectExceptionMessage('requires exactly one');
+        $this->builder->previewNt009Dps(
+            $this->makeDps(),
+            new Nt009DpsPreviewData(
+                finalidade: 0,
+                indicadorDestinatario: 0,
+                ajusteBase: new Nt009BaseAdjustmentData(
+                    valorIssqn: '5.00',
+                    documentos: [
+                        new Nt009AdjustmentDocumentData(
+                            tipo: '1',
+                            valorTotalDocumento: '150.00',
+                            valorAjustado: '50.00',
+                            referencia: new Nt009OtherDocumentReference('C-7', 'Contract'),
+                        ),
+                    ],
+                ),
+            )
+        );
+    }
+
+    public function testDocumentAdjustmentRejectsInvalidDate(): void
+    {
+        $this->expectException(\InvalidArgumentException::class);
+        $this->expectExceptionMessage('Invalid NT009 date field');
+        $this->builder->previewNt009Dps(
+            $this->makeDps(),
+            new Nt009DpsPreviewData(
+                finalidade: 0,
+                indicadorDestinatario: 0,
+                ajusteBase: new Nt009BaseAdjustmentData(
+                    documentos: [
+                        new Nt009AdjustmentDocumentData(
+                            tipo: '1',
+                            valorTotalDocumento: '150.00',
+                            valorAjustado: '50.00',
+                            referencia: new Nt009OtherDocumentReference('C-7', 'Contract'),
+                            dataEmissao: '2026-02-30',
+                        ),
+                    ],
+                ),
+            )
+        );
+    }
+
+    public function testDocumentAdjustmentRejectsInvalidFinancialPrecision(): void
+    {
+        $this->expectException(\InvalidArgumentException::class);
+        $this->expectExceptionMessage('Invalid NT009 decimal field');
+        $this->builder->previewNt009Dps(
+            $this->makeDps(),
+            new Nt009DpsPreviewData(
+                finalidade: 0,
+                indicadorDestinatario: 0,
+                ajusteBase: new Nt009BaseAdjustmentData(
+                    documentos: [
+                        new Nt009AdjustmentDocumentData(
+                            tipo: '1',
+                            valorTotalDocumento: '150.00',
+                            valorAjustado: '50.001',
+                            referencia: new Nt009OtherDocumentReference('C-7', 'Contract'),
+                        ),
+                    ],
+                ),
+            )
+        );
+    }
+
+    private function makeDps(
+        ?int $ibsCbsFinalidade = null,
+        string $codigoTributacaoNacional = '010701',
+        ?DeductionReductionData $deducaoReducao = null,
+        string $valorServico = '150.00',
+    ): DpsData {
         return new DpsData(
             cnpjPrestador: '11222333000181',
             municipioIbge: '3303302',
             itemListaServico: '0107',
-            valorServico: '150.00',
+            valorServico: $valorServico,
             aliquota: '5.00',
             discriminacao: 'Servico de tecnologia',
             serie: '00001',
             numeroDps: '17',
-            codigoTributacaoNacional: '010701',
+            codigoTributacaoNacional: $codigoTributacaoNacional,
             ibsCbsFinalidade: $ibsCbsFinalidade,
+            deducaoReducao: $deducaoReducao,
         );
     }