Announcement of investments and income in Income tax 2025 Attention requires details, documents and final dates for delivery. The statement continues to be open until May 30.
OS BDRS Certificates corresponding to the shares of foreign companies circulating on B3 accredited. These certificates enable investors to reach international assets without the need to apply for foreign scholarships.
When does the BDRS statement require?
- Accepted 1000 dollars or more in BDRS throughout 2024, regardless of whether or not there is sale or not these assets
- Profit in operations with BDRS, even if the total negotiating amount is less than $ 1,000 R.
- Get profits related to BDRS
How do you fill the statement?
- Collecting documents on BDRS operations. The mediation mediation notes provided by the mediator are necessary, because they separate all the movements of purchase, sale and receipt of profits
- Enter the reserved BDRS until December 31, 2024 in the “goods and rights” model, using the symbol corresponding to the assets circulated on the Brazilian Stock Exchange (such as BDRS, options, etc., except for procedures and funds)
- He announced that the stock profits contained in the form “income subject to tax received from the legal entity”
- APUTER and enter the profits made by the sale of BDRS. Taxes are imposed on common operations at a rate of 15 %, while daily trade operations are subject to 20 % taxes: there is no tax exemption, even in sales less than $ 20,000. Profit and taxes must be announced
Unlike Brazil, external stock profits are subject to retaining income taxes in the source, which is valid for both profits that were received if the investor has direct foreign procedures, and if he has BDR.
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;
- He obtained gains related to rural activity and obtained the total revenues of exceeding 169,440.00 dollars, or intended to compensate, in the evaluation year of 2024 or later, the losses of the previous years of calendar or the evaluation year from 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 declare assets, rights and obligations held by the entity subject to control, direct or indirect, abroad as if they were directly being held by the individual, according to the tax transparency system of the entity subject to control, established in 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.
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 income tax due, with the minimum amount of $ 165.74. The fees can reach a maximum of 20 % of the entry tax due.
