With the approaching deadline for the 2025 Income Tax submission, taxpayers with investments need to be aware of the rules. Be fixed income, variable ou criptoativos, some errors can lead the declarant to the fine mesh. Understanding what needs to be reported and how to correctly fill in each field is essential to maintain fiscal compliance
Fabiano Azevedo, business accountant and ambassador ofOmie, cloud management platform, explain that the "mandatory nature is determined by the Federal Revenue Service for: those who had income above the exemption threshold, possesses investments and assets that together exceed R$ 800,000 and who had tax-exempt and non-taxable income with a value greater than R$ 40,000. Next, the specialist points out how to account for
1 – Keep an eye on the changes for 2025
It is essential to pay attention to changes to ensure the correct fulfillment of your tax obligations. Regarding investments, becomes mandatory the annual declaration for those who received income from abroad arising from financial investments, profits and dividends
Il contribuente deve avere a disposizione i titoli in conformità con le istituzioni finanziarie e selezionare nel programma della Dichiarazione dei Redditi Annuale la sezione di Beni e Diritti e scegliere l'opzione del gruppo di Applicazioni e Investimenti, Explain Azevedo
2 – Check your investments and pay attention
It is important to cross-reference all sources of income with the income statements provided by banks, companies and financial institutions and carefully check which values need to be reported and in which form of the Receita program
3 – Don't forget about international investments
The foreign currency financial transactions must be converted to reais using the official Central Bank exchange rate on the date of the transaction. It is necessary for the taxpayer to understand whether there was income in foreign currency or only capital gain to convert, but it is also possible to declare directly in foreign currency or crypto, Account Azevedo. In the "Assets and Rights" section it is possible to report balances in foreign currency and declare income or capital gains (if any) in the corresponding section
4 – E nem das criptomoedas
And, нарешті, according to the accountant, the same process of international investments applies to cryptocurrencies, adding information about the type (Bitcoin, Ethereum, etc.) e a troca utilizada. Gains from the sale of cryptocurrencies must be calculated monthly and reported in case of profit exceeding R$35.000 in the month. The rules may vary depending on the type of asset, but the general principle is proper conversion and precise detailing to avoid inconsistencies, Fabiano finishes
