{"id":1753,"date":"2023-08-31T13:28:54","date_gmt":"2023-08-31T16:28:54","guid":{"rendered":"https:\/\/bmmlaw.adv.br\/?p=1753"},"modified":"2023-08-31T14:03:34","modified_gmt":"2023-08-31T17:03:34","slug":"medida-provisoria-no-1-184-23-detalhes-sobre-as-modificacoes-da-mp-para-os-fundos-de-investimentos-brasileiros","status":"publish","type":"post","link":"https:\/\/bmmlaw.adv.br\/en\/medida-provisoria-no-1-184-23-detalhes-sobre-as-modificacoes-da-mp-para-os-fundos-de-investimentos-brasileiros\/","title":{"rendered":"Medida Provis\u00f3ria n\u00ba 1.184\/23 \u2013 detalhes sobre as modifica\u00e7\u00f5es da MP para os fundos de investimentos brasileiros."},"content":{"rendered":"
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Foi<\/span> publicada<\/span> no<\/span> dia<\/span> 28<\/span> de<\/span> agosto,<\/span> s<\/span> Medida<\/span> Provis\u00f3ria<\/span> n\u00ba<\/span> 1.184\/23,<\/span> editada<\/span> pelo<\/span> Presidente<\/span> da<\/span> Rep\u00fablica.<\/span> A<\/span> medida<\/span> prop\u00f5e<\/span> s<\/span> altera\u00e7\u00e3o<\/span> da<\/span> tributa\u00e7\u00e3o<\/span> dos<\/span> fundos<\/span> de<\/span> investimento<\/span> brasileiros<\/span> pelo<\/span> imposto<\/span> de<\/span> renda<\/span> (\u201c<\/span>IR<\/span>\u201d),<\/span> segundo<\/span> o<\/span> governo,<\/span> para<\/span> buscar<\/span> maior<\/span> uniformidade<\/span> da<\/span> incid\u00eancia<\/span> tribut\u00e1ria<\/span> entre<\/span> os<\/span> fundos<\/span> abertos<\/span> e<\/span> os<\/span> chamados<\/span> fundos<\/span> fechados.<\/span><\/div>\n

\nContudo<\/span> para<\/span> que<\/span> s<\/span> Lei<\/span> passe<\/span> s<\/span> vigorar<\/span> em<\/span> 2024,<\/span> o<\/span> texto<\/span> apresentado<\/span> pelo<\/span> Presidente<\/span> precisar\u00e1<\/span> ser<\/span> apreciado<\/span> e<\/span> aprovado<\/span> pelo<\/span> Congresso<\/span> Nacional,<\/span> sem<\/span> altera\u00e7\u00f5es<\/span> relevantes,<\/span> em<\/span> at\u00e9<\/span> 120<\/span> dias<\/span> da<\/span> sua<\/span> publica\u00e7\u00e3o.<\/span><\/div>\n

\nA<\/span> proposta<\/span> legislativa<\/span> pretende<\/span> que<\/span> os<\/span> rendimentos<\/span> de<\/span> aplica\u00e7\u00f5es<\/span> em<\/span> fundos<\/span> de<\/span> investimentos<\/span> abertos<\/span> e<\/span> fechados<\/span> fiquem<\/span> sujeitos<\/span> ao<\/span> IR,<\/span> mas<\/span> as<\/span> carteiras<\/span> dos<\/span> fundos<\/span> em<\/span> si<\/span> ficam<\/span> isentadas<\/span> do<\/span> IR,<\/span> e<\/span> ainda<\/span> determina<\/span> que,<\/span> se<\/span> o<\/span> regulamento<\/span> do<\/span> fundo<\/span> de<\/span> investimento<\/span> previr<\/span> diferentes<\/span> classes<\/span> de<\/span> cotas,<\/span> cada<\/span> uma<\/span> delas<\/span> \u201cser\u00e1<\/span> considerada<\/span> como<\/span> um<\/span> fundo<\/span> de<\/span> investimento<\/span> para<\/span> fins<\/span> de<\/span> aplica\u00e7\u00e3o<\/span> das<\/span> novas<\/span> regras<\/span> de<\/span> tributa\u00e7\u00e3o\u201d.<\/span><\/div>\n
Para<\/span> saber<\/span> mais<\/span> sobre<\/span> o<\/span> assunto,<\/span> acesso<\/span> nosso<\/span> site<\/span> e<\/span> veja<\/span> com<\/span> detalhes<\/span> o<\/span> que<\/span> mudar\u00e1<\/span> na<\/span> legisla\u00e7\u00e3o<\/span> de<\/span> fundos<\/span> de<\/span> investimentos.<\/span><\/div>\n
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FUNDOS<\/span> FECHADOS<\/span><\/strong><\/div>\n
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Sob<\/span> o<\/span> regime<\/span> geral<\/span>,<\/span> s<\/span> tributa\u00e7\u00e3o<\/span> desses<\/span> rendimentos<\/span> pelo<\/span> IR<\/span> Fonte<\/span> (\u201c<\/span>IRRF<\/span>\u201d)<\/span> poder\u00e1<\/span> ocorrer:<\/span><\/div>\n
(i)<\/span> Na<\/span> forma<\/span> de<\/span> come-cotas<\/span> semestrais<\/span> (em<\/span> maio<\/span> e<\/span> em<\/span> novembro)<\/span> \u00e0<\/span> al\u00edquota<\/span> de<\/span> 15%<\/span> sobre<\/span> s<\/span> \u201cdiferen\u00e7a<\/span> positiva<\/span> entre<\/span> o<\/span> valor<\/span> patrimonial<\/span> da<\/span> cota<\/span> e<\/span> o<\/span> custo<\/span> de<\/span> aquisi\u00e7\u00e3o<\/span> da<\/span> cota\u201d;<\/span> ou<\/span><\/div>\n
(ii)<\/span> Na<\/span> \u201c<\/span>data<\/span> da<\/span> distribui\u00e7\u00e3o<\/span> de<\/span> rendimentos,<\/span> amortiza\u00e7\u00e3o,<\/span> resgate<\/span> ou<\/span> aliena\u00e7\u00e3o<\/span> de<\/span> cotas<\/span>\u201d,<\/span> se<\/span> ocorrer<\/span> antes<\/span> da<\/span> incid\u00eancia<\/span> do<\/span> come-cotas.<\/span> A<\/span> al\u00edquota<\/span> devida<\/span> nessa<\/span> hip\u00f3tese<\/span> ser\u00e1<\/span> s<\/span> necess\u00e1ria<\/span> para<\/span> complementar<\/span> as<\/span> al\u00edquotas<\/span> regressivas<\/span> de<\/span> 22,5%<\/span> s<\/span> 15%<\/span> s<\/span> depender<\/span> do<\/span> tipo<\/span> e<\/span> do<\/span> prazo<\/span> das<\/span> aplica\u00e7\u00f5es.<\/span><\/div>\n
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Especificamente<\/span> no<\/span> caso<\/span> dos<\/span> fundos<\/span> de<\/span> investimento<\/span> cuja<\/span> carteira<\/span> de<\/span> t\u00edtulos<\/span> tenha<\/span> prazo<\/span> m\u00e9dio<\/span> igual<\/span> ou<\/span> inferior<\/span> s<\/span> 365<\/span> dias,<\/span> regulados<\/span> pelo<\/span> artigo<\/span> 6\u00ba<\/span> da<\/span> Lei<\/span> n\u00ba<\/span> 11.053\/04,<\/span> o<\/span> come-cotas<\/span> semestral<\/span> ser\u00e1<\/span> de<\/span> 20%.<\/span> J\u00e1<\/span> nos<\/span> eventos<\/span> de<\/span> distribui\u00e7\u00e3o,<\/span> amortiza\u00e7\u00e3o,<\/span> resgate<\/span> ou<\/span> aliena\u00e7\u00e3o,<\/span> o<\/span> investidor<\/span> dever\u00e1<\/span> complementar<\/span> s<\/span> al\u00edquota<\/span> de<\/span> 22,5%<\/span> incidente<\/span> sobre<\/span> as<\/span> aplica\u00e7\u00f5es<\/span> de<\/span> com<\/span> prazo<\/span> de<\/span> at\u00e9<\/span> 6<\/span> meses.<\/span><\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n
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TRIBUTA\u00c7\u00c3O<\/span> DAS<\/span> REORGANIZA\u00c7\u00d5ES<\/span> SOCIET\u00c1RIAS<\/span><\/div>\n
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Os<\/span> eventos<\/span> de<\/span> reorganiza\u00e7\u00e3o<\/span> societ\u00e1ria,<\/span> como<\/span> fus\u00f5es,<\/span> cis\u00f5es,<\/span> incorpora\u00e7\u00f5es<\/span> ou<\/span> transforma\u00e7\u00f5es,<\/span> de<\/span> fundos<\/span> de<\/span> investimento<\/span> passar\u00e3o<\/span> s<\/span> ser<\/span> considerados<\/span> eventos<\/span> tribut\u00e1veis<\/span> s<\/span> partir<\/span> de<\/span> 1\u00ba<\/span> de<\/span> janeiro<\/span> de<\/span> 2024.<\/span><\/div>\n

\nExce\u00e7\u00e3o<\/span> ser\u00e1<\/span> feita<\/span> s<\/span> esses<\/span> eventos<\/span> societ\u00e1rios<\/span> se<\/span> envolverem<\/span> FIPs,<\/span> FIAs<\/span> e<\/span> ETFs<\/span> enquadrados<\/span> como<\/span> entidades<\/span> de<\/span> investimento.<\/span><\/div>\n
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REGRA<\/span> PARA<\/span> N\u00c3O<\/span> RESIDENTES<\/span><\/div>\n
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J\u00e1<\/span> para<\/span> os<\/span> investidores<\/span> residentes<\/span> no<\/span> exterior<\/span> (exceto<\/span> jurisdi\u00e7\u00f5es<\/span> de<\/span> tributa\u00e7\u00e3o<\/span> favorecida),<\/span> os<\/span> rendimentos<\/span> apurados<\/span> ficam<\/span> sujeitos:<\/span> (i)<\/span> como<\/span> regra,<\/span> ao<\/span> IRRF<\/span> de<\/span> 15%;<\/span> e<\/span> (ii)<\/span> ao<\/span> IRRF<\/span> de<\/span> 10%<\/span> para<\/span> o<\/span> caso<\/span> de<\/span> rendimentos<\/span> de<\/span> FIAs<\/span> enquadrados<\/span> como<\/span> entidades<\/span> de<\/span> investimento.<\/span><\/div>\n
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EXCE\u00c7\u00d5ES<\/span> \u00c0<\/span> REGRA<\/span> GERAL<\/span> DO<\/span> COME-COTAS<\/span> PERI\u00d3DICO<\/span><\/div>\n
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REGIME<\/span> ESPECIAL<\/span> PARA<\/span> FIPs,<\/span> FIAs<\/span> e<\/span> ETFs<\/span><\/div>\n
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De<\/span> um<\/span> lado,<\/span> h\u00e1<\/span> o<\/span> regime<\/span> especial<\/span><\/strong> em<\/span> que<\/span> o<\/span> IRRF<\/span> s\u00f3<\/span> ser\u00e1<\/span> devido<\/span> \u00e0<\/span> al\u00edquota<\/span> de<\/span> 15%<\/span> e<\/span> nas<\/span> datas<\/span> da<\/span> distribui\u00e7\u00e3o<\/span> de<\/span> rendimentos,<\/span> amortiza\u00e7\u00e3o,<\/span> resgate<\/span> ou<\/span> aliena\u00e7\u00e3o<\/span> de<\/span> cotas,<\/span> desde<\/span> que<\/span> enquadrados<\/span> como<\/span> entidades<\/span> de<\/span> investimento<\/span> e<\/span> cumpram<\/span> os<\/span> demais<\/span> requisitos<\/span> legais:<\/span><\/div>\n
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(i)<\/span> Fundos<\/span> de<\/span> Investimento<\/span> em<\/span> Participa\u00e7\u00f5es<\/span> (\u201c<\/span>FIP<\/span>\u201d);<\/span><\/div>\n
(ii)<\/span> Fundos<\/span> de<\/span> Investimento<\/span> em<\/span> A\u00e7\u00f5es<\/span> (\u201c<\/span>FIA<\/span>\u201d)<\/span> com<\/span> \u201ccarteira<\/span> composta<\/span> por,<\/span> no<\/span> m\u00ednimo,<\/span> 67%<\/span> de<\/span> a\u00e7\u00f5es,<\/span> ou<\/span> de<\/span> ativos<\/span> equiparados,<\/span> efetivamente<\/span> negociados<\/span> no<\/span> mercado<\/span> \u00e0<\/span> vista<\/span> de<\/span> bolsa<\/span> de<\/span> valores,<\/span> no<\/span> Pa\u00eds<\/span> ou<\/span> no<\/span> exterior\u201d.<\/span> Esse<\/span> percentual<\/span> poder\u00e1<\/span> ser<\/span> alterado<\/span> pelo<\/span> Poder<\/span> Executivo<\/span> Federal;<\/span><\/div>\n
(iii)<\/span> Fundos<\/span> de<\/span> Investimento<\/span> em<\/span> \u00cdndice<\/span> de<\/span> Mercado<\/span> (\u201c<\/span>ETF<\/span>\u201d),<\/span> exceto<\/span> os<\/span> ETFs<\/span> de<\/span> Renda<\/span> Fixa;<\/span> e<\/span><\/div>\n
(iv)<\/span> Fundos<\/span> de<\/span> investimentos<\/span> que<\/span> \u201cinvestirem,<\/span> no<\/span> m\u00ednimo,<\/span> 95%<\/span> de<\/span> seu<\/span> patrim\u00f4nio<\/span> l\u00edquido<\/span> nesses<\/span> fundos\u201d.<\/span><\/div>\n
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Caso<\/span> o<\/span> FIP,<\/span> FIA<\/span> ou<\/span> ETF<\/span> n\u00e3o<\/span> se<\/span> enquadre<\/span> nos<\/span> requisitos<\/span> legais<\/span> e<\/span> de<\/span> entidade<\/span> de<\/span> investimento,<\/span> os<\/span> seus<\/span> rendimentos<\/span> ficar\u00e3o<\/span> sujeitos<\/span> \u00e0<\/span> regra<\/span> geral<\/span> com<\/span> incid\u00eancia<\/span> peri\u00f3dica<\/span> do<\/span> IRRF<\/span> de<\/span> 15%.<\/span><\/div>\n
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Quest\u00e3o<\/span> relevante<\/span> tamb\u00e9m<\/span> \u00e9<\/span> s<\/span> previs\u00e3o<\/span> de<\/span> que<\/span> o<\/span> resultado<\/span> de<\/span> participa\u00e7\u00f5es<\/span> em<\/span> controladas<\/span> e<\/span> coligadas<\/span> brasileiras<\/span> n\u00e3o<\/span> compor\u00e1<\/span> s<\/span> base<\/span> de<\/span> c\u00e1lculo<\/span> do<\/span> IRRF.<\/span> Dever\u00e1,<\/span> na<\/span> realidade,<\/span> ser<\/span> controlado<\/span> em<\/span> subcontas<\/span> espec\u00edficas<\/span> dos<\/span> fundos, <\/span>sendo<\/span> tributado<\/span> apenas<\/span> no<\/span> momento<\/span> da<\/span> distribui\u00e7\u00e3o<\/span> de<\/span> rendimentos<\/span> aos<\/span> cotistas<\/span> e\/ou<\/span> da<\/span> realiza\u00e7\u00e3o<\/span> dos<\/span> ativos<\/span> pelos<\/span> fundos.<\/span><\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n
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\nHIP\u00d3TESES<\/strong><\/span> EM<\/span> QUE<\/span> O<\/span> COME-COTAS<\/span> CONTINUAR\u00c1<\/span> N\u00c3O<\/span> SENDO<\/span> APLIC\u00c1VEL<\/span><\/strong><\/div>\n
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De<\/span> outro<\/span> lado,<\/span> as<\/span> novas<\/span> regras<\/span> de<\/span> tributa\u00e7\u00e3o<\/span> n\u00e3o<\/span> se<\/span> aplicar\u00e3o<\/span> aos<\/span> seguintes<\/span> investimentos:<\/span><\/div>\n
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(i)<\/span> Fundos<\/span> de<\/span> Investimento<\/span> Imobili\u00e1rio<\/span> (\u201c<\/span>FII<\/span>\u201d);<\/span><\/div>\n
(ii)<\/span> Fundos<\/span> de<\/span> Investimento<\/span> nas<\/span> Cadeias<\/span> Produtivas<\/span> Agroindustriais<\/span> (\u201c<\/span>FIAgro<\/span>\u201d);<\/span><\/div>\n
(iii)<\/span> ETFs<\/span> de<\/span> Renda<\/span> Fixa;<\/span><\/div>\n
(iv)<\/span> Fundos<\/span> de<\/span> Investimento<\/span> em<\/span> Participa\u00e7\u00f5es<\/span> em<\/span> Infraestrutura<\/span> (\u201c<\/span>FIP-<\/span>IE<\/span>\u201d);<\/span><\/div>\n
(v)<\/span> Fundos<\/span> de<\/span> Investimento<\/span> em<\/span> Participa\u00e7\u00e3o<\/span> na<\/span> Produ\u00e7\u00e3o<\/span> Econ\u00f4mica<\/span> Intensiva<\/span> em<\/span> Pesquisa,<\/span> Desenvolvimento<\/span> e<\/span> Inova\u00e7\u00e3o<\/span> (\u201c<\/span>FIP-PD&I<\/span>\u201d);<\/span><\/div>\n
(vi)<\/span> Fundos<\/span> de<\/span> Investimento<\/span> de<\/span> Direitos<\/span> Credit\u00f3rios<\/span> (\u201c<\/span>FIDC<\/span>\u201d)<\/span> regulados<\/span> pela<\/span> Lei<\/span> n\u00ba<\/span> 12.431\/11;<\/span><\/div>\n
(vii)<\/span> Fundos<\/span> de<\/span> investimentos<\/span> com<\/span> cotistas<\/span> exclusivamente<\/span> residentes<\/span> ou<\/span> domiciliados<\/span> no<\/span> exterior;<\/span><\/div>\n
(viii)<\/span> Investimentos<\/span> de<\/span> residentes<\/span> ou<\/span> domiciliados<\/span> no<\/span> exterior<\/span> em<\/span> fundos<\/span> de<\/span> investimento<\/span> em<\/span> t\u00edtulos<\/span> p\u00fablicos<\/span> (artigo<\/span> 1\u00ba<\/span> da<\/span> Lei<\/span> n\u00ba<\/span> 11.312\/06);<\/span> e<\/span><\/div>\n
(ix)<\/span> Investimentos<\/span> de<\/span> residentes<\/span> ou<\/span> domiciliados<\/span> no<\/span> exterior<\/span> em<\/span> FIPs<\/span> e<\/span> Fundos<\/span> de<\/span> Investimento<\/span> em<\/span> Empresas<\/span> Emergentes<\/span> (\u201c<\/span>FIEE<\/span>\u201d).<\/span><\/div>\n
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ISEN\u00c7\u00d5ES<\/span> NOS<\/span> FIIs<\/span> e<\/span> FIAGROs<\/span><\/strong><\/div>\n
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A<\/span> nova<\/span> medida<\/span> provis\u00f3ria<\/span> tamb\u00e9m<\/span> apresentou<\/span> duas<\/span> altera\u00e7\u00f5es<\/span> relevantes<\/span> em<\/span> rela\u00e7\u00e3o<\/span> \u00e0<\/span> atual<\/span> isen\u00e7\u00e3o<\/span> do<\/span> IR<\/span> sobre<\/span> os<\/span> rendimentos<\/span> de<\/span> FIIs<\/span> e<\/span> FIAgros<\/span> do<\/span> artigo<\/span> 3\u00ba<\/span> da<\/span> Lei<\/span> n\u00ba<\/span> 11.033\/04.<\/span> Com<\/span> base<\/span> nas<\/span> novas<\/span> proposi\u00e7\u00f5es,<\/span> para<\/span> que<\/span> gozem<\/span> dessa<\/span> isen\u00e7\u00e3o,<\/span> \u00e9<\/span> necess\u00e1rio<\/span> que<\/span> as<\/span> cotas<\/span> destes<\/span> fundos<\/span> tamb\u00e9m<\/span> \u201csejam<\/span> efetivamente<\/span> negociadas<\/span> em<\/span> bolsas<\/span> de<\/span> valores<\/span> ou<\/span> no<\/span> mercado<\/span> de<\/span> balc\u00e3o<\/span> organizado\u201d.<\/span> Ademais,<\/span> para<\/span> que<\/span> os<\/span> rendimentos<\/span> de<\/span> FIIs<\/span> e<\/span> FIAgros<\/span> continuem<\/span> isentos<\/span> de<\/span> IR,<\/span> o<\/span> n\u00famero<\/span> de<\/span> cotistas<\/span> do<\/span> fundo<\/span> sobe<\/span> de<\/span> 50<\/span> para<\/span> 500.<\/span><\/div>\n
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AMORTIZA\u00c7\u00c3O<\/span> DE<\/span> PERDAS<\/span> APURADAS<\/span><\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n
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Perdas<\/span> apuradas<\/span> na<\/span> amortiza\u00e7\u00e3o,<\/span> resgate<\/span> ou<\/span> aliena\u00e7\u00e3o<\/span> de<\/span> cotas<\/span> s\u00f3<\/span> poder\u00e3o<\/span> ser<\/span> compensadas<\/span> com<\/span> ganhos<\/span> apurados:<\/span><\/div>\n
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(i)<\/span> Na<\/span> distribui\u00e7\u00e3o<\/span> de<\/span> rendimentos,<\/span> amortiza\u00e7\u00e3o,<\/span> resgate<\/span> ou<\/span> aliena\u00e7\u00e3o<\/span> de<\/span> cotas<\/span> do<\/span> mesmo<\/span> fundo<\/span> de<\/span> investimento;<\/span> ou<\/span><\/div>\n
(ii)<\/span> Em<\/span> outro<\/span> fundo<\/span> de<\/span> investimento<\/span> administrado<\/span> pela<\/span> mesma<\/span> pessoa<\/span> jur\u00eddica<\/span> e<\/span> que<\/span> esteja<\/span> sujeito<\/span> ao<\/span> mesmo<\/span> regime<\/span> de<\/span> tributa\u00e7\u00e3o.<\/span><\/div>\n
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TRIBUTA\u00c7\u00c3O<\/span> DO<\/span> ESTOQUE<\/span> DE<\/span> RENDIMENTOS<\/span><\/strong><\/div>\n
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Regras<\/span> de<\/span> transi\u00e7\u00e3o<\/span> para<\/span> os<\/span> rendimentos<\/span> apurados<\/span> at\u00e9<\/span> 31<\/span> de<\/span> dezembro<\/span> de<\/span> 2023<\/span> de<\/span> fundos<\/span> que<\/span> ainda<\/span> n\u00e3o<\/span> est\u00e3o<\/span> sujeitos<\/span> \u00e0<\/span> tributa\u00e7\u00e3o<\/span> peri\u00f3dica<\/span><\/div>\n
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Rendimentos<\/span> ser\u00e3o<\/span> \u201capropriados<\/span> pro<\/span> rata<\/span> tempore<\/span> at\u00e9<\/span> 31<\/span> de<\/span> dezembro<\/span> de<\/span> 2023<\/span> e<\/span> ficar\u00e3o<\/span> sujeitos<\/span> ao<\/span> IRRF<\/span> \u00e0<\/span> al\u00edquota<\/span> de<\/span> 15%\u201d.<\/span><\/div>\n
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O<\/span> imposto<\/span> dever\u00e1<\/span> ser<\/span> recolhido<\/span> (i)<\/span> \u00e0<\/span> vista<\/span> at\u00e9<\/span> 31<\/span> de<\/span> maio<\/span> de<\/span> 2024;<\/span> ou<\/span> (ii)<\/span> em<\/span> at\u00e9<\/span> 24<\/span> parcelas<\/span> mensais<\/span> e<\/span> sucessivas<\/span> s<\/span> partir<\/span> da<\/span> mesma<\/span> data,<\/span> sendo<\/span> acrescidas<\/span> da<\/span> SELIC<\/span> acumulada.<\/span><\/div>\n
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A<\/span> pessoa<\/span> f\u00edsica<\/span> residente<\/span> no<\/span> Brasil<\/span> poder\u00e1<\/span> optar<\/span> por<\/span> antecipar<\/span> s<\/span> tributa\u00e7\u00e3o<\/span> do<\/span> estoque<\/span> \u00e0<\/span> al\u00edquota<\/span> de<\/span> 10%.<\/span> Nesse<\/span> caso:<\/span> (i)<\/span> sobre<\/span> os<\/span> rendimentos<\/span> apurados<\/span> at\u00e9<\/span> 30<\/span> de<\/span> junho<\/span> de<\/span> 2023,<\/span> o<\/span> IRRF<\/span> dever\u00e1<\/span> ser<\/span> pago<\/span> em<\/span> 4<\/span> parcelas<\/span> mensais<\/span> sucessivas<\/span> s<\/span> partir<\/span> de<\/span> 29<\/span> de<\/span> dezembro<\/span> de<\/span> 2023;<\/span> e<\/span> (ii)<\/span> sobre<\/span> os<\/span> rendimentos<\/span> apurados<\/span> entre<\/span> 1\u00ba<\/span> de<\/span> julho<\/span> de<\/span> 2023<\/span> e<\/span> 31<\/span> de<\/span> dezembro<\/span> de<\/span> 2023,<\/span> o<\/span> IRRF<\/span> dever\u00e1<\/span> ser<\/span> pago<\/span> em<\/span> parcela<\/span> \u00fanica<\/span> em<\/span> 31<\/span> de<\/span> maio<\/span> de<\/span> 2024<\/span> junto<\/span> com<\/span> o<\/span> primeiro<\/span> come-cotas.<\/span><\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>","protected":false},"excerpt":{"rendered":"

Foi publicada no dia 28 de agosto, a Medida Provis\u00f3ria n\u00ba 1.184\/23, editada pelo Presidente da Rep\u00fablica. A medida prop\u00f5e a altera\u00e7\u00e3o da tributa\u00e7\u00e3o dos fundos de investimento brasileiros pelo imposto de renda (\u201cIR\u201d), segundo o governo, para buscar maior uniformidade da incid\u00eancia tribut\u00e1ria entre os fundos abertos e os chamados fundos fechados. Contudo para …<\/p>\n

Medida Provis\u00f3ria n\u00ba 1.184\/23 \u2013 detalhes sobre as modifica\u00e7\u00f5es da MP para os fundos de investimentos brasileiros.<\/span> Read More »<\/a><\/p>","protected":false},"author":1,"featured_media":1760,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[9],"tags":[],"class_list":["post-1753","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog"],"_links":{"self":[{"href":"https:\/\/bmmlaw.adv.br\/en\/wp-json\/wp\/v2\/posts\/1753","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/bmmlaw.adv.br\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/bmmlaw.adv.br\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/bmmlaw.adv.br\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/bmmlaw.adv.br\/en\/wp-json\/wp\/v2\/comments?post=1753"}],"version-history":[{"count":0,"href":"https:\/\/bmmlaw.adv.br\/en\/wp-json\/wp\/v2\/posts\/1753\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/bmmlaw.adv.br\/en\/wp-json\/wp\/v2\/media\/1760"}],"wp:attachment":[{"href":"https:\/\/bmmlaw.adv.br\/en\/wp-json\/wp\/v2\/media?parent=1753"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/bmmlaw.adv.br\/en\/wp-json\/wp\/v2\/categories?post=1753"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/bmmlaw.adv.br\/en\/wp-json\/wp\/v2\/tags?post=1753"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}