I have taxpayers until May 30 to send data Income tax 2025. Many Brazilians owe their cars in the statement, after all, there were more than 123 million cars in the National Fleet in December 2024, according to the Ministry of Transport data.
The financial plan and the Dian & Pantaroto Consulting Company, Luciana Pantaroto, explains that taxpayers should announce their cars to the Tax Authority, even if they are purchased in previous years.
Pantaroto details How the car should be announced in income tax 2025: “The car must be announced in the” goods and rights “model, group” 02 – transmitted property “, code” 01 – Earth’s car: truck, car, motorcycle etc. Enter the brand, model, manufacturing year, painting, history and purchase.
“If the car is purchased in 2024, in the field” the situation on 12/31/2023 (R $), “the amount must be $ 0.00. Registration in the field” on 12/31/2024 (R $) “The total amount paid,” he says.
The expert explains that the car purchase information varies according to the payment method, whether in cash or in installments, for example.
He says: “When financing, the car is purchased with payment in installments over time. Therefore, the announced amount must only reflect the amount he is already paying in the date of the statement, not the total amount of the car,” he says.
How to announce the purchase of a cash car in income tax?
The acquisition process in the “goods and rights” model, group “02 – transported goods”, code “01 – Earth Car: Truck, Car, Motorcycle Etc.” must be recorded.
It is necessary to inform the brand, model, manufacturing year, painting, date and form of vehicle acquisition.
How to announce the financing of an income tax car?
In this field “the situation on 12/31/2024 (R $)”, the actually paid amount should be informed by the end of the year, adding the entry and installments that were settled.
In the following years, this amount must be updated in the total installments paid in the new year, until the total financing leveling.
How to announce car sales with income tax profit?
If there is a profit on the sale, then the profit must be informed at the beginning in the GCAP program (capital profits), with a subsequent import of annual amendment.
If the total sales of goods of the same nature, in the same month, exceeds $ 35,000.00, there is an income tax on capital gains, at a rate of 15 %.
The tax must be paid on the last day of the next month.
In the “goods and rights” model, the car must be described naturally (brand, model, license plate), indicating that it was sold in 2024. In the field, it should include “the situation on 12/31/2024”, the amount is $ 0.00, indicating the isolation of goodness.
How to announce car sales without profit in income tax?
Even without profit, the sale of the car must be reported in the “goods and rights” model, with the full data of the commodity and the indicator of the sale in 2024.
The field, “The situation on 12/31/2024”, must be completed with $ 0.00, which confirms that goodness has been sold.
How to announce the car union in income tax?
Consortium has not yet thought: In the “goods and rights” model, group “99 – goods and other rights”, code “05 – uninterrupted consortium”. The field should reflect the “situation on 3/31/2024” the amount announced in the previous year (if the union begins before 2024), in addition to the payments that were made throughout the year.
Union, which suffers from vehicles in 2024: The car must be recorded in the “goods and rights” model, in the group and the symbol opposite the type of good, with the car data and the described in the field of “discrimination”.
The field “mode on 12/31/2023” should be $ 0.00. Already in “The situation on 12/31/2024”, the total amounts paid in the union must include so far, including bidding. The already registered element should be modified as a Congressium, leaving the field “The situation on 3/31/2024” with a zero value.
Who is required to announce the income tax in 2025?
- The taxable income received, taking into account the amendment in the statement, which exceeded a group of $ 33,888.00;
- The exempt, non -tax or taxable income, received exclusively in the source, which exceeded a total of $ 200,000.00;
- It was obtained, in any month, the capital profit in selling assets or rights subject to the occurrence of tax;
- The alienation operations in shares, similar shares, commodities, and commodities, have conducted a total of $ 40,000.00 or with the net gains subject to taxes;
- She got gains in rural activity and total revenues of more than 169,440.00 dollars, or intended to compensate, in the 2024 evaluation year or later, the losses of the previous years of calendar or the evaluation year for the year 2024;
- On December 31, goods or ownership of goods or rights, including naked lands, for a total amount of more than $ 800,000.00;
- He went to the state of the population in Brazil in any month, and in this case, it was on December 31, 2024;
- He chose the income tax exemption on the capitalist pioneer acquired in the sale of residential properties, if the selling product is applied to the acquisition of residential properties in the country, within 180 days, at the end of the contract;
- He chose to announce the assets, rights, and obligations that were arrested by the entity subject to control, direct or indirect abroad, as if it were directly held by the individual, according to the tax transparency system of the controlled entity established in the ART. 8 of Law No. 14,754, on December 12, 2023;
- On December 31, ownership of other funds and contracts governed by foreign law with similar characteristics, according to the arts. 10 to 13 of Law No. 14,754, on December 12, 2023;
- Choose the value of the real estate market, according to art. 6 of Law No. 14,973, on September 16, 2024, or obtained income from the capital applied abroad in the methods of financial requests, profit and profit distributions from the entities subject to control, according to the arts. 2 to 6-A from Law No. 14,754, on December 12, 2023.
Priorities for money recovery
Regarding the priority in the most important money funds, revenues maintained a preference for those who used the pre -named statement and chose to get recovery via PIX.
However, the priority list follows as follows, regardless of whether it has been used in advance or pixels:
- Taxes between 80 years or more;
- 60 -years or more, persons with disabilities and patients with severe illness;
- Which the largest source of income is teaching.
- Use the prior name and choose to get a recovery with PIX;
- Other shareholders.
When does the income tax start?
- The first to return: 05/30/2025
- According to many restrictions: 06/30/2025
- Third of the restrictions: 07/31/2025
- Chamber a lot of restrictions: 08/29/2025
- Fifth of the recovered amounts: 03/30/2025
Who does not transfer it is subject to sanctions
According to the Tax Authority, the taxpayer who sends the late tax declaration of income is subject to a fine. The penalty is equivalent to 1 % of the amount of tax due, with the minimum amount of $ 165.74. The fees can reach a maximum of 20 % of the due tax.
