{"id":254,"date":"2023-09-28T19:24:50","date_gmt":"2023-09-28T22:24:50","guid":{"rendered":"https:\/\/lenglerlaw.com\/?p=254"},"modified":"2024-03-04T17:21:34","modified_gmt":"2024-03-04T20:21:34","slug":"medida-provisoria-1-184-23","status":"publish","type":"post","link":"https:\/\/lenglerlaw.com\/en\/medida-provisoria-1-184-23\/","title":{"rendered":"Medida Provis\u00f3ria 1.184\/23"},"content":{"rendered":"

No final de agosto de 2023, foi publicada a Medida Provis\u00f3ria 1.184\/23, que altera o regime tribut\u00e1rio dos quotistas dos chamados\u00a0fundos exclusivos ou fechados.<\/p>\n

Os fundos fechados ou exclusivos s\u00e3o utilizados pelas fam\u00edlias mais ricas do pa\u00eds como forma de gest\u00e3o patrimonial, sendo normalmente de longa dura\u00e7\u00e3o.<\/p>\n

A grande novidade \u00e9 a extens\u00e3o do regime de\u00a0come-quotas<\/strong>\u00a0tamb\u00e9m para os fundos fechados, que nada mais \u00e9 que uma antecipa\u00e7\u00e3o peri\u00f3dica do Imposto de Renda (IR).<\/p>\n

Com isso, os fundos fechados n\u00e3o pagar\u00e3o mais IR apenas no momento do resgate ou distribui\u00e7\u00e3o de lucros, ao final, mas, al\u00e9m disso, em outros dois momentos anuais: um em maio e outro em novembro, com al\u00edquota m\u00ednima de 15% sobre o lucro apurado no per\u00edodo.<\/p>\n

Os chamados Fundos de Curto Prazo (que se encerram em at\u00e9 360 dias) ter\u00e3o incid\u00eancia de come-quotas \u00e0 al\u00edquota de 20%.<\/p>\n

Tamb\u00e9m haver\u00e1 reten\u00e7\u00e3o do IR na fonte no momento da amortiza\u00e7\u00e3o, resgate ou aliena\u00e7\u00e3o das quotas, ou de distribui\u00e7\u00e3o de rendimentos, se ocorrerem antes da incid\u00eancia da tributa\u00e7\u00e3o peri\u00f3dica.<\/p>\n

A al\u00edquota de tributa\u00e7\u00e3o final destes fundos continuar\u00e1 sendo regressiva em fun\u00e7\u00e3o do prazo de investimento, variando de 15% a 22,5%, na seguinte propor\u00e7\u00e3o:<\/p>\n

\n
\n\n\n\n
Curto Prazo<\/td>\nLongo Prazo<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/figure>\n
\n\n\n\n\n
PRAZO<\/strong><\/td>\nAt\u00e9 180 dias<\/strong><\/td>\nDe 181 a 360 dias<\/strong><\/td>\nDe 361 a 720 dias<\/strong><\/td>\nMais de 720 dias<\/strong><\/td>\n<\/tr>\n
AL\u00cdQUOTA IR<\/td>\n22,5%<\/td>\n20%<\/td>\n17,5%<\/td>\n15%<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/figure>\n<\/figure>\n

Sob a forma atual, a tributa\u00e7\u00e3o pode levar anos para ser aplicada, pois geralmente os valores n\u00e3o s\u00e3o resgatados e a estrat\u00e9gia comum \u00e9 reinvestir os lucros.<\/p>\n

Est\u00e3o inclu\u00eddos a este regime de tributa\u00e7\u00e3o os fundos FIP, FIA e ETF, com exce\u00e7\u00e3o dosETFs\u00a0de Renda Fixa. Os FIM e FIDIC n\u00e3o foram expressamente exclu\u00eddos, devendo assim serem considerados inclu\u00eddos.<\/p>\n

Dentre outros, est\u00e3o exclu\u00eddos os Fundos de Investimento Imobili\u00e1rio (FII) e os Fundos de Investimento nas Cadeias Produtivas Agroindustriais (Fiagro).<\/p>\n

A maioria dos efeitos da MP s\u00f3 ficar\u00e3o vigentes a partir de janeiro de 2024, caso seja convertida em lei, em vota\u00e7\u00e3o que dever\u00e1 ocorrer at\u00e9 dezembro de 2023.<\/p>\n

N\u00e3o obstante, h\u00e1 na MP dispositivo com aplica\u00e7\u00e3o imediata: quem optar por antecipar o IR come-quotas para 2023 poder\u00e1 se utilizar da al\u00edquota de 10%.<\/p>\n

H\u00e1 quem acredite que a equaliza\u00e7\u00e3o das regras entre fundos fechados e fundos abertos promoveria justi\u00e7a tribut\u00e1ria, j\u00e1 para outros analistas a medida fatalmente afugentar\u00e1 investimentos, que ser\u00e3o redirecionados para longe do pa\u00eds.<\/p>\n

Ademais, h\u00e1 consenso no sentido de que a tributa\u00e7\u00e3o do estoque de rendimentos acumulados, prevista na MP, promover\u00e1 um aumento expressivo do contencioso tribut\u00e1rio e possibilidade de inseguran\u00e7a jur\u00eddica.<\/p>\n

 <\/p>\n","protected":false},"excerpt":{"rendered":"

No final de agosto de 2023, foi publicada a Medida Provis\u00f3ria 1.184\/23, que altera o regime tribut\u00e1rio dos quotistas dos chamados\u00a0fundos exclusivos ou fechados. Os […]<\/p>\n","protected":false},"author":3,"featured_media":190,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[5],"tags":[],"class_list":["post-254","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-informe-empresarial"],"acf":[],"yoast_head":"\nMedida Provis\u00f3ria 1.184\/23 - 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-1-184-23\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Medida Provis\u00f3ria 1.184\/23 - Lengler Law\" \/>\n<meta property=\"og:description\" content=\"No final de agosto de 2023, foi publicada a Medida Provis\u00f3ria 1.184\/23, que altera o regime tribut\u00e1rio dos quotistas dos chamados\u00a0fundos exclusivos ou fechados. 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