{"id":238,"date":"2023-08-11T18:00:51","date_gmt":"2023-08-11T21:00:51","guid":{"rendered":"https:\/\/lenglerlaw.com\/?p=238"},"modified":"2024-02-28T19:13:45","modified_gmt":"2024-02-28T22:13:45","slug":"medida-provisoria-1-171-2023","status":"publish","type":"post","link":"https:\/\/lenglerlaw.com\/en\/medida-provisoria-1-171-2023\/","title":{"rendered":"Medida Provis\u00f3ria 1.171\/2023"},"content":{"rendered":"

Em 30\/04\/2023 foi editada a MP n\u00ba 1.171\/2023, que, da noite para o dia, modificou a tributa\u00e7\u00e3o de rendimentos auferidos por pessoas f\u00edsicas residentes no Brasil em aplica\u00e7\u00f5es financeiras, entidades controladas (offshores<\/em>) e\u00a0trusts\u00a0<\/em>situados no exterior.<\/p>\n

De acordo com a MP, a partir de 01\/01\/2024, o investidor dever\u00e1 computar, de forma separada dos demais rendimentos e dos ganhos de capital, na sua Declara\u00e7\u00e3o de Ajuste Anual (DAA), os rendimentos do capital aplicado no exterior, nas modalidades de aplica\u00e7\u00f5es financeiras, lucros e dividendos de\u00a0offshores\u00a0<\/em>e bens e direitos objeto de\u00a0trust<\/em>. Tais rendimentos ficar\u00e3o sujeitos \u00e0s seguintes al\u00edquotas de IRPF:<\/p>\n

    \n
  1. a) 0% para rendimentos anuais at\u00e9 R$ 6.000,00;<\/li>\n
  2. b) 15% para rendimentos anuais entre R$ 6.000,00 e R% 50.000,00;<\/li>\n
  3. c) 22,5% sobre rendimentos anuais acima de R$ 50.000,00.<\/li>\n<\/ol>\n

    A MP lista como \u201caplica\u00e7\u00f5es financeiras\u201d, exemplificativamente, um amplo rol que inclui: dep\u00f3sitos banc\u00e1rios, certificados de dep\u00f3sitos, cotas de fundos de investimento, com exce\u00e7\u00e3o daqueles tratados como entidades controladas no exterior, instrumentos financeiros, ap\u00f3lices de seguro, certificados de investimento ou opera\u00e7\u00f5es de capitaliza\u00e7\u00e3o, dep\u00f3sitos em cart\u00f5es de cr\u00e9dito, fundos de aposentadoria ou pens\u00e3o, t\u00edtulos de renda fixa e de renda vari\u00e1vel, derivativos e participa\u00e7\u00f5es societ\u00e1rias, com exce\u00e7\u00e3o daquelas tratadas como entidades controladas no exterior.<\/p>\n

    Considera-se \u201crendimento\u201d, tamb\u00e9m de forma abrangante, toda a remunera\u00e7\u00e3o produzida pelas aplica\u00e7\u00f5es financeiras no exterior, incluindo, exemplificativamente, varia\u00e7\u00e3o cambial da moeda estrangeira frente \u00e0 moeda nacional, juros, pr\u00eamios, comiss\u00f5es, \u00e1gio, des\u00e1gio, participa\u00e7\u00f5es nos lucros, dividendos e ganhos em negocia\u00e7\u00f5es no mercado secund\u00e1rio, incluindo ganhos na venda de a\u00e7\u00f5es das entidades n\u00e3o controladas em bolsa de valores no exterior.<\/p>\n

    Importa notar que as al\u00edquotas ser\u00e3o incidentes, e o imposto anualmente devido,\u00a0independentemente\u00a0<\/strong>da efetiva distribui\u00e7\u00e3o dos rendimentos, diferentemente do que ocorria at\u00e9 ent\u00e3o, em que havia o \u201cdiferimento\u201d do tributo, em caso de aus\u00eancia de distribui\u00e7\u00e3o ou efetivo resgate dos lucros.<\/p>\n

    A MP considera como controladas as sociedades e as demais entidades, personificadas ou n\u00e3o, incluindo fundos de investimento e funda\u00e7\u00f5es, em que a pessoa f\u00edsica:<\/p>\n

    I \u2013 detiver, de forma direta ou indireta, isoladamente ou em conjunto com outras partes, inclusive em fun\u00e7\u00e3o da exist\u00eancia de acordos de votos, direitos que lhe assegurem preponder\u00e2ncia nas delibera\u00e7\u00f5es sociais ou poder de eleger ou destituir a maioria dos seus administradores; ou<\/p>\n

    II \u2013 possuir, direta ou indiretamente, isoladamente ou em conjunto com pessoas vinculadas, mais de 50% (cinquenta por cento) de participa\u00e7\u00e3o no capital social, ou equivalente, ou nos direitos \u00e0 percep\u00e7\u00e3o de seus lucros, ou ao recebimento de seus ativos na hip\u00f3tese de sua liquida\u00e7\u00e3o.<\/p>\n

    A MP tamb\u00e9m define quem s\u00e3o as pessoas \u201cvinculadas\u201d, entre elas est\u00e3o c\u00f4njuge, companheiro, parente at\u00e9 3\u00ba grau e a pessoa jur\u00eddica da qual o investidor for s\u00f3cio, titular ou quotista, entre outros.<\/p>\n

    Por fim, a MP tamb\u00e9m autorizou a possibilidade de o investidor atualizar o valor dos bens e direitos no exterior informados na sua DAA para o valor de mercado em 31\/12\/2022 e tributar a diferen\u00e7a para o custo de aquisi\u00e7\u00e3o, pelo IRPF, \u00e0 uma al\u00edquota \u00fanica e definitiva de 10% (dez por cento).<\/p>\n

    A MP tem at\u00e9 28\/08\/2023 para ser votada pelo Congresso; suas regras passar\u00e3o a valer para o exerc\u00edcio de 2024, caso seja aprovada e transformada em lei.<\/p>\n","protected":false},"excerpt":{"rendered":"

    Em 30\/04\/2023 foi editada a MP n\u00ba 1.171\/2023, que, da noite para o dia, modificou a tributa\u00e7\u00e3o de rendimentos auferidos por pessoas f\u00edsicas residentes no […]<\/p>\n","protected":false},"author":3,"featured_media":243,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[5],"tags":[],"class_list":["post-238","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-informe-empresarial"],"acf":[],"yoast_head":"\nMedida Provis\u00f3ria 1.171\/2023 - Lengler Law<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/lenglerlaw.com\/en\/medida-provisoria-1-171-2023\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Medida Provis\u00f3ria 1.171\/2023 - Lengler Law\" \/>\n<meta property=\"og:description\" content=\"Em 30\/04\/2023 foi editada a MP n\u00ba 1.171\/2023, que, da noite para o dia, modificou a tributa\u00e7\u00e3o de rendimentos auferidos por pessoas f\u00edsicas residentes no […]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/lenglerlaw.com\/en\/medida-provisoria-1-171-2023\/\" \/>\n<meta property=\"og:site_name\" content=\"Lengler Law\" \/>\n<meta property=\"article:published_time\" content=\"2023-08-11T21:00:51+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2024-02-28T22:13:45+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/lenglerlaw.com\/wp-content\/uploads\/2023\/08\/noticia110823_2.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1920\" \/>\n\t<meta property=\"og:image:height\" content=\"1280\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Lengler\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Lengler\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"3 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/lenglerlaw.com\\\/medida-provisoria-1-171-2023\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/lenglerlaw.com\\\/medida-provisoria-1-171-2023\\\/\"},\"author\":{\"name\":\"Lengler\",\"@id\":\"https:\\\/\\\/lenglerlaw.com\\\/#\\\/schema\\\/person\\\/735c6e2def77693c6a0bb8caacfe83de\"},\"headline\":\"Medida Provis\u00f3ria 1.171\\\/2023\",\"datePublished\":\"2023-08-11T21:00:51+00:00\",\"dateModified\":\"2024-02-28T22:13:45+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/lenglerlaw.com\\\/medida-provisoria-1-171-2023\\\/\"},\"wordCount\":577,\"publisher\":{\"@id\":\"https:\\\/\\\/lenglerlaw.com\\\/#organization\"},\"image\":{\"@id\":\"https:\\\/\\\/lenglerlaw.com\\\/medida-provisoria-1-171-2023\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/lenglerlaw.com\\\/wp-content\\\/uploads\\\/2023\\\/08\\\/noticia110823_2.jpg\",\"articleSection\":[\"Informe Empresarial\"],\"inLanguage\":\"en-US\"},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/lenglerlaw.com\\\/en\\\/medida-provisoria-1-171-2023\\\/\",\"url\":\"https:\\\/\\\/lenglerlaw.com\\\/en\\\/medida-provisoria-1-171-2023\\\/\",\"name\":\"Medida Provis\u00f3ria 1.171\\\/2023 - Lengler Law\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/lenglerlaw.com\\\/en\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/lenglerlaw.com\\\/en\\\/medida-provisoria-1-171-2023\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/lenglerlaw.com\\\/medida-provisoria-1-171-2023\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/lenglerlaw.com\\\/wp-content\\\/uploads\\\/2023\\\/08\\\/noticia110823_2.jpg\",\"datePublished\":\"2023-08-11T21:00:51+00:00\",\"dateModified\":\"2024-02-28T22:13:45+00:00\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/lenglerlaw.com\\\/en\\\/medida-provisoria-1-171-2023\\\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[[\"https:\\\/\\\/lenglerlaw.com\\\/en\\\/medida-provisoria-1-171-2023\\\/\"]]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/lenglerlaw.com\\\/en\\\/medida-provisoria-1-171-2023\\\/#primaryimage\",\"url\":\"https:\\\/\\\/lenglerlaw.com\\\/wp-content\\\/uploads\\\/2023\\\/08\\\/noticia110823_2.jpg\",\"contentUrl\":\"https:\\\/\\\/lenglerlaw.com\\\/wp-content\\\/uploads\\\/2023\\\/08\\\/noticia110823_2.jpg\",\"width\":1920,\"height\":1280,\"caption\":\"Woman's hand. 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