{"id":3797,"date":"2026-03-23T09:37:52","date_gmt":"2026-03-23T12:37:52","guid":{"rendered":"https:\/\/sincomercioata.com.br\/?p=3797"},"modified":"2026-03-23T09:46:03","modified_gmt":"2026-03-23T12:46:03","slug":"in-rfb-2-312-2026-novidades-da-declaracao-de-imposto-de-renda-pessoa-fisica-2026","status":"publish","type":"post","link":"https:\/\/sincomercioata.com.br\/index.php\/2026\/03\/23\/in-rfb-2-312-2026-novidades-da-declaracao-de-imposto-de-renda-pessoa-fisica-2026\/","title":{"rendered":"IN RFB 2.312\/2026 &#8211; NOVIDADES DA DECLARA\u00c7\u00c3O DE IMPOSTO DE RENDA PESSOA F\u00cdSICA 2026."},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"3797\" class=\"elementor elementor-3797\" data-elementor-settings=\"[]\">\n\t\t\t\t\t\t<div class=\"elementor-inner\">\n\t\t\t\t\t\t\t<div class=\"elementor-section-wrap\">\n\t\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-58b160b elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"58b160b\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t\t\t<div class=\"elementor-row\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-1646179\" data-id=\"1646179\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-column-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-969dc2a elementor-widget elementor-widget-text-editor\" data-id=\"969dc2a\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-text-editor elementor-clearfix\"><p style=\"text-align: justify; line-height: normal; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;\"><span style=\"font-size: 10.0pt;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><font dir=\"auto\" style=\"vertical-align: inherit;\"><font dir=\"auto\" style=\"vertical-align: inherit;\">No dia 16 de mar\u00e7o de 2026, foi publicada a&nbsp;  <\/font><\/font><\/span><\/span><\/span><\/span><\/span><\/span><a href=\"https:\/\/feclink.fecomercio.net.br\/cl\/PWiZv\/ofw\/6639\/NkR5G_qP9Mz\/BMNv\/K2RHS4KXr45\/1\/\" target=\"_blank\" rel=\"noopener\"><span style=\"color: #00acff;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><font dir=\"auto\" style=\"vertical-align: inherit;\"><font dir=\"auto\" style=\"vertical-align: inherit;\">Instru\u00e7\u00e3o Normativa RFB n\u00ba 2.312<\/font><\/font><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/a><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><font dir=\"auto\" style=\"vertical-align: inherit;\"><font dir=\"auto\" style=\"vertical-align: inherit;\"> , que apresenta sobre a apresenta\u00e7\u00e3o da Declara\u00e7\u00e3o de Ajuste Anual do Imposto sobre a Renda da Pessoa F\u00edsica, referente ao exerc\u00edcio de 2026, ano-calend\u00e1rio de 2025.<\/font><\/font><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/p>\n<p style=\"text-align: justify; line-height: normal; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;\"><span style=\"font-size: 10.0pt;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><font dir=\"auto\" style=\"vertical-align: inherit;\"><font dir=\"auto\" style=\"vertical-align: inherit;\">&nbsp;A Receita Federal informou que realizar\u00e1 vidas semanais sobre o Imposto de Renda, com temas definidos a partir de demandas da sociedade. Al\u00e9m da transmiss\u00e3o realizada em 16 de mar\u00e7o, com orienta\u00e7\u00f5es de preenchimento, est\u00e3o previstas lives todas as quartas-feiras, com transmiss\u00e3o pelo&nbsp;  <\/font><\/font><\/span><\/span><\/span><\/span><\/span><\/span><a href=\"https:\/\/feclink.fecomercio.net.br\/cl\/PWiZv\/ofw\/6639\/NkR5G_qP9Mz\/BMNv\/t869UfthcE\/1\/\" target=\"_blank\" rel=\"noopener\"><span style=\"color: #00acff;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><font dir=\"auto\" style=\"vertical-align: inherit;\"><font dir=\"auto\" style=\"vertical-align: inherit;\">Youtube<\/font><\/font><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/a><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><font dir=\"auto\" style=\"vertical-align: inherit;\"><font dir=\"auto\" style=\"vertical-align: inherit;\"> .<\/font><\/font><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/p>\n<p style=\"text-align: justify; line-height: normal; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;\"><span style=\"font-size: 10.0pt;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><font dir=\"auto\" style=\"vertical-align: inherit;\"><font dir=\"auto\" style=\"vertical-align: inherit;\">&nbsp;O Secret\u00e1rio Especial da Receita Federal, Robinson Barreirinhas, destacou que, com a aprova\u00e7\u00e3o do C\u00f3digo de Defesa do Contribuinte (LC n\u00ba 225\/2026), inaugura-se um novo momento na institui\u00e7\u00e3o, marcado para uma atua\u00e7\u00e3o mais orientada e preventiva, focada na antecipa\u00e7\u00e3o de problemas e ao apoio a investidores e empres\u00e1rios, em substitui\u00e7\u00e3o a uma postura predominantemente repressiva.<\/font><\/font><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/p>\n<p style=\"text-align: justify; line-height: normal; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;\"><span style=\"font-size: 10.0pt;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><font dir=\"auto\" style=\"vertical-align: inherit;\"><font dir=\"auto\" style=\"vertical-align: inherit;\">&nbsp;O secret\u00e1rio especial da Receita Federal, Robinson Barreirinhas, afirmou que &#8220;Este \u00e9 um novo momento da Receita Federal. Agora uma Receita Federal orientadara, parceira do contribuinte e dos empres\u00e1rios. Com a aprova\u00e7\u00e3o da Lei Complementar 225, este ano estamos deixando para tr\u00e1s a postura da administra\u00e7\u00e3o tribut\u00e1ria repressiva, reativa, concedendo por uma administra\u00e7\u00e3o tribut\u00e1ria que antecipa os problemas dos contribuintes e os orienta, antes de qualquer a\u00e7\u00e3o&#8221;.<\/font><\/font><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/p>\n<p style=\"text-align: justify; line-height: normal; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;\"><span style=\"font-size: 10.0pt;\">&nbsp;<b><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><font dir=\"auto\" style=\"vertical-align: inherit;\"><font dir=\"auto\" style=\"vertical-align: inherit;\">Prazos<\/font><\/font><\/span><\/span><\/span><\/span><\/span><\/span><\/b><\/span><\/p>\n<p style=\"text-align: justify; line-height: normal; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;\"><span style=\"font-size: 10.0pt;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><font dir=\"auto\" style=\"vertical-align: inherit;\"><font dir=\"auto\" style=\"vertical-align: inherit;\">A Declara\u00e7\u00e3o de Ajuste Anual dever\u00e1 ser apresentada no per\u00edodo de&nbsp;  <\/font><\/font><\/span><\/span><\/span><\/span><\/span><\/span><b><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><font dir=\"auto\" style=\"vertical-align: inherit;\"><font dir=\"auto\" style=\"vertical-align: inherit;\">23 de mar\u00e7o a 29 de maio de 2026<\/font><\/font><\/span><\/span><\/span><\/span><\/span><\/span><\/b><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><font dir=\"auto\" style=\"vertical-align: inherit;\"><font dir=\"auto\" style=\"vertical-align: inherit;\"> .<\/font><\/font><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/p>\n<p style=\"text-align: justify; line-height: normal; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;\"><span style=\"font-size: 10.0pt;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><font dir=\"auto\" style=\"vertical-align: inherit;\"><font dir=\"auto\" style=\"vertical-align: inherit;\">&nbsp;O&nbsp;  <\/font><\/font><\/span><\/span><\/span><\/span><\/span><\/span><a href=\"https:\/\/feclink.fecomercio.net.br\/cl\/PWiZv\/ofw\/6639\/NkR5G_qP9Mz\/BMNv\/MhcmcL7FnBS\/1\/\" target=\"_blank\" rel=\"noopener\"><span style=\"color: #00acff;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><font dir=\"auto\" style=\"vertical-align: inherit;\"><font dir=\"auto\" style=\"vertical-align: inherit;\">programa<\/font><\/font><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/a><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><font dir=\"auto\" style=\"vertical-align: inherit;\"><font dir=\"auto\" style=\"vertical-align: inherit;\">  &nbsp;de preenchimento estar\u00e1 dispon\u00edvel a partir de 20 de mar\u00e7o, enquanto os dados da declara\u00e7\u00e3o pr\u00e9-preenchida poder\u00e3o ser acessados a partir de 23 de mar\u00e7o.<\/font><\/font><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/p>\n<p style=\"text-align: justify; line-height: normal; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;\"><span style=\"font-size: 10.0pt;\">&nbsp;<b><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><font dir=\"auto\" style=\"vertical-align: inherit;\"><font dir=\"auto\" style=\"vertical-align: inherit;\">Formas de preenchimento<\/font><\/font><\/span><\/span><\/span><\/span><\/span><\/span><\/b><\/span><\/p>\n<p style=\"text-align: justify; line-height: normal; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;\"><span style=\"color: #403e2c; font-family: Arial, sans-serif; font-size: 10pt;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><font dir=\"auto\" style=\"vertical-align: inherit;\"><font dir=\"auto\" style=\"vertical-align: inherit;\">A declara\u00e7\u00e3o poder\u00e1 ser elaborada e transmitida por diferentes meios:<\/font><\/font><\/span><\/span><\/span><\/span><\/span><\/p>\n<p style=\"margin-left: 66pt; text-align: justify; text-indent: -18pt; line-height: normal; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt; font-family: Symbol; mso-fareast-font-family: Symbol; mso-bidi-font-family: Symbol; color: #403e2c; mso-fareast-language: PT-BR;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><font dir=\"auto\" style=\"vertical-align: inherit;\"><font dir=\"auto\" style=\"vertical-align: inherit;\">\u00b7 <\/font><\/font><\/span><\/span><\/span><\/span><\/span><\/span><span style=\"font: 7.0pt;\">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<\/span><\/span><span style=\"font-size: 10.0pt;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><font dir=\"auto\" style=\"vertical-align: inherit;\"><font dir=\"auto\" style=\"vertical-align: inherit;\">Computador: por meio do Programa Gerador da Declara\u00e7\u00e3o (PGD);<\/font><\/font><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/p>\n<p style=\"margin-left: 66pt; text-align: justify; text-indent: -18pt; line-height: normal; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt; font-family: Symbol; mso-fareast-font-family: Symbol; mso-bidi-font-family: Symbol; color: #403e2c; mso-fareast-language: PT-BR;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><font dir=\"auto\" style=\"vertical-align: inherit;\"><font dir=\"auto\" style=\"vertical-align: inherit;\">\u00b7 <\/font><\/font><\/span><\/span><\/span><\/span><\/span><\/span><span style=\"font: 7.0pt;\">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<\/span><\/span><span style=\"font-size: 10.0pt;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><font dir=\"auto\" style=\"vertical-align: inherit;\"><font dir=\"auto\" style=\"vertical-align: inherit;\">Online: pelo sistema&nbsp;  <\/font><\/font><\/span><\/span><\/span><\/span><\/span><\/span><a href=\"https:\/\/feclink.fecomercio.net.br\/cl\/PWiZv\/ofw\/6639\/NkR5G_qP9Mz\/BMNv\/I5Xjt9XW_aq\/1\/\" target=\"_blank\" rel=\"noopener\"><span style=\"color: #00acff;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><font dir=\"auto\" style=\"vertical-align: inherit;\"><font dir=\"auto\" style=\"vertical-align: inherit;\">Meu Imposto de Renda<\/font><\/font><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/a><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><font dir=\"auto\" style=\"vertical-align: inherit;\"><font dir=\"auto\" style=\"vertical-align: inherit;\"> , acess\u00edvel via e-CAC, com conta gov.br (n\u00edvel prata ou ouro);<\/font><\/font><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/p>\n<p style=\"margin-left: 66pt; text-align: justify; text-indent: -18pt; line-height: normal; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt; font-family: Symbol; mso-fareast-font-family: Symbol; mso-bidi-font-family: Symbol; color: #403e2c; mso-fareast-language: PT-BR;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><font dir=\"auto\" style=\"vertical-align: inherit;\"><font dir=\"auto\" style=\"vertical-align: inherit;\">\u00b7 <\/font><\/font><\/span><\/span><\/span><\/span><\/span><\/span><span style=\"font: 7.0pt;\">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<\/span><\/span><span style=\"font-size: 10.0pt;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><font dir=\"auto\" style=\"vertical-align: inherit;\"><font dir=\"auto\" style=\"vertical-align: inherit;\">Dispositivos m\u00f3veis: por aplicativo dispon\u00edvel na App Store e Google Play.<\/font><\/font><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/p>\n<p style=\"text-align: justify; line-height: normal; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;\"><span style=\"font-size: 10.0pt;\">&nbsp;<b><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><font dir=\"auto\" style=\"vertical-align: inherit;\"><font dir=\"auto\" style=\"vertical-align: inherit;\">Penalidades por atraso<\/font><\/font><\/span><\/span><\/span><\/span><\/span><\/span><\/b><\/span><\/p>\n<p style=\"text-align: justify; line-height: normal; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;\"><span style=\"font-size: 10.0pt;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><font dir=\"auto\" style=\"vertical-align: inherit;\"><font dir=\"auto\" style=\"vertical-align: inherit;\">A entrega fora do prazo ou a n\u00e3o apresenta\u00e7\u00e3o da declara\u00e7\u00e3o, quando obrigat\u00f3ria, sujeita ao contribuinte \u00e0 multa de 1% ao m\u00eas-calend\u00e1rio ou fra\u00e7\u00e3o de atraso, calculada sobre o imposto devido, limitada a 20%, com valor m\u00ednimo de R$ 165,74.<\/font><\/font><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/p>\n<p style=\"text-align: justify; line-height: normal; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;\"><span style=\"font-size: 10.0pt;\">&nbsp;<b><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><font dir=\"auto\" style=\"vertical-align: inherit;\"><font dir=\"auto\" style=\"vertical-align: inherit;\">PRINCIPAIS NOVIDADES PARA 2026<\/font><\/font><\/span><\/span><\/span><\/span><\/span><\/span><\/b><\/span><\/p>\n<p style=\"text-align: justify; line-height: normal; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;\"><span style=\"font-size: 10.0pt;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><font dir=\"auto\" style=\"vertical-align: inherit;\"><font dir=\"auto\" style=\"vertical-align: inherit;\">&nbsp;Altera\u00e7\u00e3o de&nbsp;  <\/font><\/font><\/span><\/span><\/span><\/span><b><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><font dir=\"auto\" style=\"vertical-align: inherit;\"><font dir=\"auto\" style=\"vertical-align: inherit;\">limites<\/font><\/font><\/span><\/span><\/span><\/span><\/span><\/span><\/b><\/span><\/p>\n<p style=\"text-align: justify; line-height: normal; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;\"><span style=\"font-size: 10.0pt;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><font dir=\"auto\" style=\"vertical-align: inherit;\"><font dir=\"auto\" style=\"vertical-align: inherit;\">Os limites para obrigatoriedade de entrega da declara\u00e7\u00e3o foram atualizados:<\/font><\/font><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/p>\n<p style=\"margin-left: 66pt; text-align: justify; text-indent: -18pt; line-height: normal; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt; font-family: Symbol; mso-fareast-font-family: Symbol; mso-bidi-font-family: Symbol; color: #403e2c; mso-fareast-language: PT-BR;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><font dir=\"auto\" style=\"vertical-align: inherit;\"><font dir=\"auto\" style=\"vertical-align: inherit;\">\u00b7 <\/font><\/font><\/span><\/span><\/span><\/span><\/span><\/span><span style=\"font: 7.0pt;\">&nbsp; &nbsp; &nbsp;&nbsp;<\/span><\/span><span style=\"font-size: 10.0pt;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><font dir=\"auto\" style=\"vertical-align: inherit;\"><font dir=\"auto\" style=\"vertical-align: inherit;\">Rendimentos tribut\u00e1veis: R$ 35.584,00 (era R$ 33.888,00);<\/font><\/font><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/p>\n<p style=\"margin-left: 66pt; text-align: justify; text-indent: -18pt; line-height: normal; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt; font-family: Symbol; mso-fareast-font-family: Symbol; mso-bidi-font-family: Symbol; color: #403e2c; mso-fareast-language: PT-BR;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><font dir=\"auto\" style=\"vertical-align: inherit;\"><font dir=\"auto\" style=\"vertical-align: inherit;\">\u00b7 <\/font><\/font><\/span><\/span><\/span><\/span><\/span><\/span><span style=\"font: 7.0pt;\">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<\/span><\/span><span style=\"font-size: 10.0pt;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><font dir=\"auto\" style=\"vertical-align: inherit;\"><font dir=\"auto\" style=\"vertical-align: inherit;\">Receita bruta da atividade rural: R$ 177.920,00 (era R$ 169.440,00).<\/font><\/font><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/p>\n<p style=\"text-align: justify; line-height: normal; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;\"><b><span style=\"font-size: 10.0pt;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><font dir=\"auto\" style=\"vertical-align: inherit;\"><font dir=\"auto\" style=\"vertical-align: inherit;\">Novos campos<\/font><\/font><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/b><\/p>\n<p style=\"margin-left: 66pt; text-align: justify; text-indent: -18pt; line-height: normal; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt; font-family: Symbol; mso-fareast-font-family: Symbol; mso-bidi-font-family: Symbol; color: #403e2c; mso-fareast-language: PT-BR;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><font dir=\"auto\" style=\"vertical-align: inherit;\"><font dir=\"auto\" style=\"vertical-align: inherit;\">\u00b7 <\/font><\/font><\/span><\/span><\/span><\/span><\/span><\/span><span style=\"font: 7.0pt;\">&nbsp; &nbsp;<\/span><\/span><span style=\"font-size: 10.0pt;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><font dir=\"auto\" style=\"vertical-align: inherit;\"><font dir=\"auto\" style=\"vertical-align: inherit;\">Ra\u00e7a\/cor: informa\u00e7\u00e3o autodeclarada pelo contribuinte.<\/font><\/font><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/p>\n<p style=\"margin-left: 66pt; text-align: justify; text-indent: -18pt; line-height: normal; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt; font-family: Symbol; mso-fareast-font-family: Symbol; mso-bidi-font-family: Symbol; color: #403e2c; mso-fareast-language: PT-BR;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><font dir=\"auto\" style=\"vertical-align: inherit;\"><font dir=\"auto\" style=\"vertical-align: inherit;\">\u00b7 <\/font><\/font><\/span><\/span><\/span><\/span><\/span><\/span><span style=\"font: 7.0pt;\">&nbsp;&nbsp;<\/span><\/span><span style=\"font-size: 10.0pt;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><font dir=\"auto\" style=\"vertical-align: inherit;\"><font dir=\"auto\" style=\"vertical-align: inherit;\">Nome: possibilidade de utiliza\u00e7\u00e3o do nome civil ou do nome social.<\/font><\/font><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/p>\n<p style=\"text-align: justify; line-height: normal; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;\"><span style=\"font-size: 10.0pt;\">&nbsp;<b><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><font dir=\"auto\" style=\"vertical-align: inherit;\"><font dir=\"auto\" style=\"vertical-align: inherit;\">Declara\u00e7\u00e3o pr\u00e9-preenchida \u2013 Melhorias<\/font><\/font><\/span><\/span><\/span><\/span><\/span><\/span><\/b><\/span><\/p>\n<p style=\"text-align: justify; line-height: normal; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;\"><span style=\"font-size: 10.0pt;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><font dir=\"auto\" style=\"vertical-align: inherit;\"><font dir=\"auto\" style=\"vertical-align: inherit;\">O sistema foi aprimorado, com inclus\u00e3o de alertas para inconsist\u00eancias, como despesas m\u00e9dicas excessivas ou aus\u00eancia de chave Pix vinculada ao CPF, permitindo corre\u00e7\u00f5es imediatas. A pr\u00e9-preenchida passa a contemplar contribuintes que realizaram opera\u00e7\u00f5es de renda vari\u00e1vel, ou que antes n\u00e3o eram permitidas.<\/font><\/font><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/p>\n<p style=\"text-align: justify; line-height: normal; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;\"><span style=\"font-size: 10.0pt;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><font dir=\"auto\" style=\"vertical-align: inherit;\"><font dir=\"auto\" style=\"vertical-align: inherit;\">&nbsp;Tamb\u00e9m houve como:<\/font><\/font><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/p>\n<p style=\"margin-left: 66pt; text-align: justify; text-indent: -18pt; line-height: normal; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt; font-family: Symbol; mso-fareast-font-family: Symbol; mso-bidi-font-family: Symbol; color: #403e2c; mso-fareast-language: PT-BR;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><font dir=\"auto\" style=\"vertical-align: inherit;\"><font dir=\"auto\" style=\"vertical-align: inherit;\">\u00b7 <\/font><\/font><\/span><\/span><\/span><\/span><\/span><\/span><span style=\"font: 7.0pt;\">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<\/span><\/span><span style=\"font-size: 10.0pt;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><font dir=\"auto\" style=\"vertical-align: inherit;\"><font dir=\"auto\" style=\"vertical-align: inherit;\">recupera\u00e7\u00e3o de pagamentos de DARFs;<\/font><\/font><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/p>\n<p style=\"margin-left: 66pt; text-align: justify; text-indent: -18pt; line-height: normal; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt; font-family: Symbol; mso-fareast-font-family: Symbol; mso-bidi-font-family: Symbol; color: #403e2c; mso-fareast-language: PT-BR;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><font dir=\"auto\" style=\"vertical-align: inherit;\"><font dir=\"auto\" style=\"vertical-align: inherit;\">\u00b7 <\/font><\/font><\/span><\/span><\/span><\/span><\/span><\/span><span style=\"font: 7.0pt;\">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<\/span><\/span><span style=\"font-size: 10.0pt;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><font dir=\"auto\" style=\"vertical-align: inherit;\"><font dir=\"auto\" style=\"vertical-align: inherit;\">inclus\u00e3o de dados do eSocial (empregados dom\u00e9sticos);<\/font><\/font><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/p>\n<p style=\"margin-left: 66pt; text-align: justify; text-indent: -18pt; line-height: normal; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt; font-family: Symbol; mso-fareast-font-family: Symbol; mso-bidi-font-family: Symbol; color: #403e2c; mso-fareast-language: PT-BR;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><font dir=\"auto\" style=\"vertical-align: inherit;\"><font dir=\"auto\" style=\"vertical-align: inherit;\">\u00b7 <\/font><\/font><\/span><\/span><\/span><\/span><\/span><\/span><span style=\"font: 7.0pt;\">&nbsp; &nbsp; &nbsp; &nbsp;<\/span><\/span><span style=\"font-size: 10.0pt;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><font dir=\"auto\" style=\"vertical-align: inherit;\"><font dir=\"auto\" style=\"vertical-align: inherit;\">melhoria na recupera\u00e7\u00e3o de informa\u00e7\u00f5es de dependentes;<\/font><\/font><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/p>\n<p style=\"margin-left: 66pt; text-align: justify; text-indent: -18pt; line-height: normal; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt; font-family: Symbol; mso-fareast-font-family: Symbol; mso-bidi-font-family: Symbol; color: #403e2c; mso-fareast-language: PT-BR;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><font dir=\"auto\" style=\"vertical-align: inherit;\"><font dir=\"auto\" style=\"vertical-align: inherit;\">\u00b7 <\/font><\/font><\/span><\/span><\/span><\/span><\/span><\/span><span style=\"font: 7.0pt;\">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<\/span><\/span><span style=\"font-size: 10.0pt;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><font dir=\"auto\" style=\"vertical-align: inherit;\"><font dir=\"auto\" style=\"vertical-align: inherit;\">inclus\u00e3o de dados de IRRF sobre renda vari\u00e1vel (opera\u00e7\u00f5es comuns e&nbsp;  <\/font><\/font><\/span><\/span><\/span><\/span><\/span><\/span><i><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><font dir=\"auto\" style=\"vertical-align: inherit;\"><font dir=\"auto\" style=\"vertical-align: inherit;\">day trade<\/font><\/font><\/span><\/span><\/span><\/span><\/span><\/span><\/i><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><font dir=\"auto\" style=\"vertical-align: inherit;\"><font dir=\"auto\" style=\"vertical-align: inherit;\"> ).<\/font><\/font><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/p>\n<p style=\"text-align: justify; line-height: normal; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;\"><span style=\"font-size: 10.0pt;\">&nbsp;<b><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><font dir=\"auto\" style=\"vertical-align: inherit;\"><font dir=\"auto\" style=\"vertical-align: inherit;\">Meu Imposto de Renda \u2013 Melhorias<\/font><\/font><\/span><\/span><\/span><\/span><\/span><\/span><\/b><\/span><\/p>\n<p style=\"text-align: justify; line-height: normal; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;\"><span style=\"font-size: 10.0pt;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><font dir=\"auto\" style=\"vertical-align: inherit;\"><font dir=\"auto\" style=\"vertical-align: inherit;\">O sistema apresenta interface mais amig\u00e1vel e novos alertas autom\u00e1ticos de erros comuns, como despesas m\u00e9dicas altas, dependentes sem rendimentos, Pix inv\u00e1lido; al\u00e9m de permitir a recupera\u00e7\u00e3o autom\u00e1tica de dados de dependentes declarados nos \u00faltimos tr\u00eas anos.<\/font><\/font><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/p>\n<p style=\"text-align: justify; line-height: normal; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;\"><span style=\"font-size: 10.0pt;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><font dir=\"auto\" style=\"vertical-align: inherit;\"><font dir=\"auto\" style=\"vertical-align: inherit;\">No Portal Meu Imposto de Renda, \u00e9 poss\u00edvel acessar os Recibos Sa\u00fade dos quais tenha sido benefici\u00e1rio do pagamento e\/ou do servi\u00e7o.<\/font><\/font><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/p>\n<p style=\"text-align: justify; line-height: normal; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;\"><span style=\"font-size: 10.0pt;\">&nbsp;<b><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><font dir=\"auto\" style=\"vertical-align: inherit;\"><font dir=\"auto\" style=\"vertical-align: inherit;\">Reserva \u2013 DIRPF 2026<\/font><\/font><\/span><\/span><\/span><\/span><\/span><\/span><\/b><\/span><\/p>\n<p style=\"text-align: justify; line-height: normal; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;\"><span style=\"font-size: 10.0pt;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><font dir=\"auto\" style=\"vertical-align: inherit;\"><font dir=\"auto\" style=\"vertical-align: inherit;\">Os lotes mensais de pagamento da restitui\u00e7\u00e3o ser\u00e3o limitados de cinco para quatro:<\/font><\/font><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/p>\n<p style=\"margin-left: 66pt; text-align: justify; text-indent: -18pt; line-height: normal; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt; font-family: Symbol; mso-fareast-font-family: Symbol; mso-bidi-font-family: Symbol; color: #403e2c; mso-fareast-language: PT-BR;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><font dir=\"auto\" style=\"vertical-align: inherit;\"><font dir=\"auto\" style=\"vertical-align: inherit;\">\u00b7 <\/font><\/font><\/span><\/span><\/span><\/span><\/span><\/span><span style=\"font: 7.0pt;\">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<\/span><\/span><span style=\"font-size: 10.0pt;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><font dir=\"auto\" style=\"vertical-align: inherit;\"><font dir=\"auto\" style=\"vertical-align: inherit;\">Primeiro lote: 29 de maio;<\/font><\/font><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/p>\n<p style=\"margin-left: 66pt; text-align: justify; text-indent: -18pt; line-height: normal; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt; font-family: Symbol; mso-fareast-font-family: Symbol; mso-bidi-font-family: Symbol; color: #403e2c; mso-fareast-language: PT-BR;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><font dir=\"auto\" style=\"vertical-align: inherit;\"><font dir=\"auto\" style=\"vertical-align: inherit;\">\u00b7 <\/font><\/font><\/span><\/span><\/span><\/span><\/span><\/span><span style=\"font: 7.0pt;\">&nbsp; &nbsp; &nbsp;<\/span><\/span><span style=\"font-size: 10.0pt;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><font dir=\"auto\" style=\"vertical-align: inherit;\"><font dir=\"auto\" style=\"vertical-align: inherit;\">Segundo lote: 30 de junho;<\/font><\/font><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/p>\n<p style=\"margin-left: 66pt; text-align: justify; text-indent: -18pt; line-height: normal; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt; font-family: Symbol; mso-fareast-font-family: Symbol; mso-bidi-font-family: Symbol; color: #403e2c; mso-fareast-language: PT-BR;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><font dir=\"auto\" style=\"vertical-align: inherit;\"><font dir=\"auto\" style=\"vertical-align: inherit;\">\u00b7 <\/font><\/font><\/span><\/span><\/span><\/span><\/span><\/span><span style=\"font: 7.0pt;\">&nbsp; &nbsp; &nbsp; &nbsp;<\/span><\/span><span style=\"font-size: 10.0pt;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><font dir=\"auto\" style=\"vertical-align: inherit;\"><font dir=\"auto\" style=\"vertical-align: inherit;\">Terceiro lote: 31 de julho; e<\/font><\/font><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/p>\n<p style=\"margin-left: 66pt; text-align: justify; text-indent: -18pt; line-height: normal; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt; font-family: Symbol; mso-fareast-font-family: Symbol; mso-bidi-font-family: Symbol; color: #403e2c; mso-fareast-language: PT-BR;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><font dir=\"auto\" style=\"vertical-align: inherit;\"><font dir=\"auto\" style=\"vertical-align: inherit;\">\u00b7 <\/font><\/font><\/span><\/span><\/span><\/span><\/span><\/span><span style=\"font: 7.0pt;\">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<\/span><\/span><span style=\"font-size: 10.0pt;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><font dir=\"auto\" style=\"vertical-align: inherit;\"><font dir=\"auto\" style=\"vertical-align: inherit;\">Quarto lote: 31 de agosto.<\/font><\/font><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/p>\n<p style=\"text-align: justify; line-height: normal; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;\"><span style=\"font-size: 10.0pt;\">&nbsp;<\/span><span style=\"color: #403e2c; font-family: Arial, sans-serif; font-size: 10pt;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><font dir=\"auto\" style=\"vertical-align: inherit;\"><font dir=\"auto\" style=\"vertical-align: inherit;\">A ordem de prioridade permanece: idosos (80+), idosos (60+), pessoas com defici\u00eancia ou doen\u00e7a grave, contribuintes cuja renda principal seja do magist\u00e9rio, usu\u00e1rios da pr\u00e9-preenchida com Pix, usu\u00e1rios de uma dessas op\u00e7\u00f5es e, por fim, os demais contribuintes.<\/font><\/font><\/span><\/span><\/span><\/p>\n<p style=\"text-align: justify; line-height: normal; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;\"><span style=\"font-size: 10.0pt;\">&nbsp;<b><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><font dir=\"auto\" style=\"vertical-align: inherit;\"><font dir=\"auto\" style=\"vertical-align: inherit;\">Restitui\u00e7\u00e3o autom\u00e1tica ( <\/font><\/font><\/span><\/span><\/span><\/span><\/span><\/span><i><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><font dir=\"auto\" style=\"vertical-align: inherit;\"><font dir=\"auto\" style=\"vertical-align: inherit;\">cashback<\/font><\/font><\/span><\/span><\/span><\/span><\/span><\/span><\/i><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><font dir=\"auto\" style=\"vertical-align: inherit;\"><font dir=\"auto\" style=\"vertical-align: inherit;\">  &nbsp;do IR) \u2013 DIRPF 2025<\/font><\/font><\/span><\/span><\/span><\/span><\/span><\/span><\/b><\/span><\/p>\n<p style=\"text-align: justify; line-height: normal; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;\"><span style=\"font-size: 10.0pt;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><font dir=\"auto\" style=\"vertical-align: inherit;\"><font dir=\"auto\" style=\"vertical-align: inherit;\">Foi institu\u00eddo um lote especial de restitui\u00e7\u00e3o autom\u00e1tica para contribuintes que n\u00e3o foram obrigados a declarar em 2025, mas tiveram imposto retido em 2024.<\/font><\/font><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/p>\n<p style=\"text-align: justify; line-height: normal; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;\"><span style=\"font-size: 10.0pt;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><font dir=\"auto\" style=\"vertical-align: inherit;\"><font dir=\"auto\" style=\"vertical-align: inherit;\">&nbsp;A declara\u00e7\u00e3o ser\u00e1 gerada automaticamente pela Receita para quem tiver direito \u00e0 restitui\u00e7\u00e3o de at\u00e9 R$ 1.000, com CPF regular e chave Pix vinculada ao CPF.<\/font><\/font><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/p>\n<p style=\"text-align: justify; line-height: normal; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;\"><span style=\"font-size: 10.0pt;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><font dir=\"auto\" style=\"vertical-align: inherit;\"><font dir=\"auto\" style=\"vertical-align: inherit;\">&nbsp;A partir de 15 de junho, ser\u00e1 poss\u00edvel consultar a gera\u00e7\u00e3o da declara\u00e7\u00e3o, com pagamento a partir de 15 de julho, sendo permitida eventual retifica\u00e7\u00e3o.<\/font><\/font><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/p>\n<p style=\"text-align: justify; line-height: normal; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;\"><span style=\"font-size: 10.0pt;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><font dir=\"auto\" style=\"vertical-align: inherit;\"><font dir=\"auto\" style=\"vertical-align: inherit;\">&nbsp;A estimativa \u00e9 de 4 milh\u00f5es de benefici\u00e1rios, com restitui\u00e7\u00e3o m\u00e9dia de R$ 125, totalizando cerca de R$ 500 milh\u00f5es.<\/font><\/font><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/p>\n<p style=\"text-align: justify; line-height: normal; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;\"><span style=\"font-size: 10.0pt;\">&nbsp;<b><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><font dir=\"auto\" style=\"vertical-align: inherit;\"><font dir=\"auto\" style=\"vertical-align: inherit;\">QUEM DEVE DECLARAR<\/font><\/font><\/span><\/span><\/span><\/span><\/span><\/span><\/b><\/span><\/p>\n<p style=\"text-align: justify; line-height: normal; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;\"><span style=\"font-size: 10.0pt;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><font dir=\"auto\" style=\"vertical-align: inherit;\"><font dir=\"auto\" style=\"vertical-align: inherit;\">Agradecemos a apresenta\u00e7\u00e3o de uma Declara\u00e7\u00e3o de Ajuste Anual aos contribuintes que, em 2025, se enquadrar\u00e3o, entre quaisquer das situa\u00e7\u00f5es a seguir:<\/font><\/font><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/p>\n<p style=\"margin-left: 66pt; text-align: justify; text-indent: -18pt; line-height: normal; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt; font-family: Symbol; mso-fareast-font-family: Symbol; mso-bidi-font-family: Symbol; color: #403e2c; mso-fareast-language: PT-BR;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><font dir=\"auto\" style=\"vertical-align: inherit;\"><font dir=\"auto\" style=\"vertical-align: inherit;\">\u00b7 <\/font><\/font><\/span><\/span><\/span><\/span><\/span><\/span><span style=\"font: 7.0pt;\">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<\/span><\/span><span style=\"font-size: 10.0pt;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><font dir=\"auto\" style=\"vertical-align: inherit;\"><font dir=\"auto\" style=\"vertical-align: inherit;\">receberam rendimentos tribut\u00e1veis, sujeitos ao ajuste na declara\u00e7\u00e3o, cujo soma foi superior a R$ 35.584,00;<\/font><\/font><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/p>\n<p style=\"margin-left: 66pt; text-align: justify; text-indent: -18pt; line-height: normal; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt; font-family: Symbol; mso-fareast-font-family: Symbol; mso-bidi-font-family: Symbol; color: #403e2c; mso-fareast-language: PT-BR;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><font dir=\"auto\" style=\"vertical-align: inherit;\"><font dir=\"auto\" style=\"vertical-align: inherit;\">\u00b7 <\/font><\/font><\/span><\/span><\/span><\/span><\/span><\/span><span style=\"font: 7.0pt;\">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<\/span><\/span><span style=\"font-size: 10.0pt;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><font dir=\"auto\" style=\"vertical-align: inherit;\"><font dir=\"auto\" style=\"vertical-align: inherit;\">recebeu rendimentos isentos, n\u00e3o tribut\u00e1veis ou tributados exclusivamente na fonte, cujo soma foi superior a R$ 200.000,00;<\/font><\/font><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/p>\n<p style=\"margin-left: 66pt; text-align: justify; text-indent: -18pt; line-height: normal; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt; font-family: Symbol; mso-fareast-font-family: Symbol; mso-bidi-font-family: Symbol; color: #403e2c; mso-fareast-language: PT-BR;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><font dir=\"auto\" style=\"vertical-align: inherit;\"><font dir=\"auto\" style=\"vertical-align: inherit;\">\u00b7 <\/font><\/font><\/span><\/span><\/span><\/span><\/span><\/span><span style=\"font: 7.0pt;\">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<\/span><\/span><span style=\"font-size: 10.0pt;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><font dir=\"auto\" style=\"vertical-align: inherit;\"><font dir=\"auto\" style=\"vertical-align: inherit;\">obteve, em qualquer m\u00eas, ganho de capital na aliena\u00e7\u00e3o de bens ou direitos sujeitos \u00e0 incid\u00eancia do Imposto;<\/font><\/font><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/p>\n<p style=\"margin-left: 66pt; text-align: justify; text-indent: -18pt; line-height: normal; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt; font-family: Symbol; mso-fareast-font-family: Symbol; mso-bidi-font-family: Symbol; color: #403e2c; mso-fareast-language: PT-BR;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><font dir=\"auto\" style=\"vertical-align: inherit;\"><font dir=\"auto\" style=\"vertical-align: inherit;\">\u00b7 <\/font><\/font><\/span><\/span><\/span><\/span><\/span><\/span><span style=\"font: 7.0pt;\">&nbsp; &nbsp; &nbsp;&nbsp;<\/span><\/span><span style=\"font-size: 10.0pt;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><font dir=\"auto\" style=\"vertical-align: inherit;\"><font dir=\"auto\" style=\"vertical-align: inherit;\">realizaram opera\u00e7\u00f5es de aliena\u00e7\u00e3o em bolsas de valores, mercadorias, futuros e similares: a) cujo valor fosse superior a R$ 40.000,00; ou b) com apura\u00e7\u00e3o de ganhos l\u00edquidos \u00e1cidos \u00e0 incid\u00eancia do imposto;<\/font><\/font><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/p>\n<p style=\"margin-left: 66pt; text-align: justify; text-indent: -18pt; line-height: normal; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt; font-family: Symbol; mso-fareast-font-family: Symbol; mso-bidi-font-family: Symbol; color: #403e2c; mso-fareast-language: PT-BR;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><font dir=\"auto\" style=\"vertical-align: inherit;\"><font dir=\"auto\" style=\"vertical-align: inherit;\">\u00b7 <\/font><\/font><\/span><\/span><\/span><\/span><\/span><\/span><span style=\"font: 7.0pt;\">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<\/span><\/span><span style=\"font-size: 10.0pt;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><font dir=\"auto\" style=\"vertical-align: inherit;\"><font dir=\"auto\" style=\"vertical-align: inherit;\">relativamente \u00e0 atividade rural: a) obteve receita bruta em valor superior a R$ 177.920,00; ou b) pretender compensar, no ano de 2025 ou posteriores, preju\u00edzos de anos anteriores ou do pr\u00f3prio ano de 2025;<\/font><\/font><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/p>\n<p style=\"margin-left: 66pt; text-align: justify; text-indent: -18pt; line-height: normal; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt; font-family: Symbol; mso-fareast-font-family: Symbol; mso-bidi-font-family: Symbol; color: #403e2c; mso-fareast-language: PT-BR;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><font dir=\"auto\" style=\"vertical-align: inherit;\"><font dir=\"auto\" style=\"vertical-align: inherit;\">\u00b7 <\/font><\/font><\/span><\/span><\/span><\/span><\/span><\/span><span style=\"font: 7.0pt;\">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<\/span><\/span><span style=\"font-size: 10.0pt;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><font dir=\"auto\" style=\"vertical-align: inherit;\"><font dir=\"auto\" style=\"vertical-align: inherit;\">teve, em 31 de dezembro, a posse ou a propriedade de bens ou direitos, inclusive terra nua, de valor total superior a R$ 800.000,00;<\/font><\/font><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/p>\n<p style=\"margin-left: 66pt; text-align: justify; text-indent: -18pt; line-height: normal; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt; font-family: Symbol; mso-fareast-font-family: Symbol; mso-bidi-font-family: Symbol; color: #403e2c; mso-fareast-language: PT-BR;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><font dir=\"auto\" style=\"vertical-align: inherit;\"><font dir=\"auto\" style=\"vertical-align: inherit;\">\u00b7 <\/font><\/font><\/span><\/span><\/span><\/span><\/span><\/span><span style=\"font: 7.0pt;\">&nbsp; &nbsp; &nbsp; &nbsp;<\/span><\/span><span style=\"font-size: 10.0pt;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><font dir=\"auto\" style=\"vertical-align: inherit;\"><font dir=\"auto\" style=\"vertical-align: inherit;\">passou \u00e0 condi\u00e7\u00e3o de residente no Brasil em qualquer m\u00eas e nessa condi\u00e7\u00e3o encontrada em 31 de dezembro;<\/font><\/font><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/p>\n<p style=\"margin-left: 66pt; text-align: justify; text-indent: -18pt; line-height: normal; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt; font-family: Symbol; mso-fareast-font-family: Symbol; mso-bidi-font-family: Symbol; color: #403e2c; mso-fareast-language: PT-BR;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><font dir=\"auto\" style=\"vertical-align: inherit;\"><font dir=\"auto\" style=\"vertical-align: inherit;\">\u00b7 <\/font><\/font><\/span><\/span><\/span><\/span><\/span><\/span><span style=\"font: 7.0pt;\">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<\/span><\/span><span style=\"font-size: 10.0pt;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><font dir=\"auto\" style=\"vertical-align: inherit;\"><font dir=\"auto\" style=\"vertical-align: inherit;\">optou pela autoriza\u00e7\u00e3o do Imposto sobre a Renda incidente sobre o ganho de capital auferido na venda de im\u00f3veis residenciais, caso o produto da venda seja aplicado na aquisi\u00e7\u00e3o de im\u00f3veis residenciais localizados no Pa\u00eds, no prazo de 180 dias, contado da suspens\u00e3o do contrato de venda, nos termos do&nbsp;  <\/font><\/font><\/span><\/span><\/span><\/span><\/span><\/span><a href=\"https:\/\/feclink.fecomercio.net.br\/cl\/PWiZv\/ofw\/6639\/NkR5G_qP9Mz\/BMNv\/LLPr3hV3umK\/1\/\" target=\"_blank\" rel=\"noopener\"><span style=\"color: #00acff;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><font dir=\"auto\" style=\"vertical-align: inherit;\"><font dir=\"auto\" style=\"vertical-align: inherit;\">art. 39 da Lei n\u00ba 11.196\/2005<\/font><\/font><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/a><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><font dir=\"auto\" style=\"vertical-align: inherit;\"><font dir=\"auto\" style=\"vertical-align: inherit;\"> ;<\/font><\/font><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/p>\n<p style=\"margin-left: 66pt; text-align: justify; text-indent: -18pt; line-height: normal; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt; font-family: Symbol; mso-fareast-font-family: Symbol; mso-bidi-font-family: Symbol; color: #403e2c; mso-fareast-language: PT-BR;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><font dir=\"auto\" style=\"vertical-align: inherit;\"><font dir=\"auto\" style=\"vertical-align: inherit;\">\u00b7 <\/font><\/font><\/span><\/span><\/span><\/span><\/span><\/span><span style=\"font: 7.0pt;\">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<\/span><\/span><span style=\"font-size: 10.0pt;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><font dir=\"auto\" style=\"vertical-align: inherit;\"><font dir=\"auto\" style=\"vertical-align: inherit;\">optou por declarar os bens, direitos e obriga\u00e7\u00f5es detidos pela entidade controlada, direta ou indiretamente, no exterior como se fossem detidos diretamente pela pessoa f\u00edsica, nos termos do Regime de Transpar\u00eancia Fiscal de Entidade Controlada previstos no&nbsp;  <\/font><\/font><\/span><\/span><\/span><\/span><\/span><\/span><a href=\"https:\/\/feclink.fecomercio.net.br\/cl\/PWiZv\/ofw\/6639\/NkR5G_qP9Mz\/BMNv\/EsMu7J2owzd\/1\/\" target=\"_blank\" rel=\"noopener\"><span style=\"color: #00acff;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><font dir=\"auto\" style=\"vertical-align: inherit;\"><font dir=\"auto\" style=\"vertical-align: inherit;\">art. 8\u00ba da Lei n\u00ba 14.754\/2023<\/font><\/font><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/a><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><font dir=\"auto\" style=\"vertical-align: inherit;\"><font dir=\"auto\" style=\"vertical-align: inherit;\"> ;<\/font><\/font><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/p>\n<p style=\"margin-left: 66pt; text-align: justify; text-indent: -18pt; line-height: normal; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt; font-family: Symbol; mso-fareast-font-family: Symbol; mso-bidi-font-family: Symbol; color: #403e2c; mso-fareast-language: PT-BR;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><font dir=\"auto\" style=\"vertical-align: inherit;\"><font dir=\"auto\" style=\"vertical-align: inherit;\">\u00b7 <\/font><\/font><\/span><\/span><\/span><\/span><\/span><\/span><span style=\"font: 7.0pt;\">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<\/span><\/span><span style=\"font-size: 10.0pt;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><font dir=\"auto\" style=\"vertical-align: inherit;\"><font dir=\"auto\" style=\"vertical-align: inherit;\">teve, em 31 de dezembro, a titularidade de&nbsp;  <\/font><\/font><\/span><\/span><\/span><\/span><\/span><\/span><i><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><font dir=\"auto\" style=\"vertical-align: inherit;\"><font dir=\"auto\" style=\"vertical-align: inherit;\">trust<\/font><\/font><\/span><\/span><\/span><\/span><\/span><\/span><\/i><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><font dir=\"auto\" style=\"vertical-align: inherit;\"><font dir=\"auto\" style=\"vertical-align: inherit;\">  &nbsp;e demais contratos regidos por lei estrangeira com caracter\u00edsticas semelhantes a este, nos termos dos&nbsp;  <\/font><\/font><\/span><\/span><\/span><\/span><\/span><\/span><a href=\"https:\/\/feclink.fecomercio.net.br\/cl\/PWiZv\/ofw\/6639\/NkR5G_qP9Mz\/BMNv\/DKf36gAQD_0\/1\/\" target=\"_blank\" rel=\"noopener\"><span style=\"color: #00acff;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><font dir=\"auto\" style=\"vertical-align: inherit;\"><font dir=\"auto\" style=\"vertical-align: inherit;\">arts. 10 a 13 da Lei n\u00ba 14.754\/2023<\/font><\/font><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/a><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><font dir=\"auto\" style=\"vertical-align: inherit;\"><font dir=\"auto\" style=\"vertical-align: inherit;\"> ;<\/font><\/font><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/p>\n<p style=\"margin-left: 66pt; text-align: justify; text-indent: -18pt; line-height: normal; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt; font-family: Symbol; mso-fareast-font-family: Symbol; mso-bidi-font-family: Symbol; color: #403e2c; mso-fareast-language: PT-BR;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><font dir=\"auto\" style=\"vertical-align: inherit;\"><font dir=\"auto\" style=\"vertical-align: inherit;\">\u00b7 <\/font><\/font><\/span><\/span><\/span><\/span><\/span><\/span><span style=\"font: 7.0pt;\">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<\/span><\/span><span style=\"font-size: 10.0pt;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><font dir=\"auto\" style=\"vertical-align: inherit;\"><font dir=\"auto\" style=\"vertical-align: inherit;\">relativamente ao capital investido em aplica\u00e7\u00f5es financeiras no exterior, a que se refere os&nbsp;  <\/font><\/font><\/span><\/span><\/span><\/span><\/span><\/span><a href=\"https:\/\/feclink.fecomercio.net.br\/cl\/PWiZv\/ofw\/6639\/NkR5G_qP9Mz\/BMNv\/LjLLin0Detd\/1\/\" target=\"_blank\" rel=\"noopener\"><span style=\"color: #00acff;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><font dir=\"auto\" style=\"vertical-align: inherit;\"><font dir=\"auto\" style=\"vertical-align: inherit;\">arts. 2\u00ba a 4\u00ba e 9\u00ba da Lei n\u00ba 14.754\/2023<\/font><\/font><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/a><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><font dir=\"auto\" style=\"vertical-align: inherit;\"><font dir=\"auto\" style=\"vertical-align: inherit;\"> : a) rendimentos auferiu; ou b) pretender compensar, no ano de 2025 ou posteriores, perdas de anos-calend\u00e1rio anteriores ou do pr\u00f3prio ano de 2025; ou<\/font><\/font><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/p>\n<p style=\"margin-left: 66pt; text-align: justify; text-indent: -18pt; line-height: normal; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;\"><!-- [if !supportLists]--><span style=\"font-size: 10.0pt; font-family: Symbol; mso-fareast-font-family: Symbol; mso-bidi-font-family: Symbol; color: #403e2c; mso-fareast-language: PT-BR;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><font dir=\"auto\" style=\"vertical-align: inherit;\"><font dir=\"auto\" style=\"vertical-align: inherit;\">\u00b7 <\/font><\/font><\/span><\/span><\/span><\/span><\/span><\/span><span style=\"font: 7.0pt;\">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<\/span><\/span><span style=\"font-size: 10.0pt;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><font dir=\"auto\" style=\"vertical-align: inherit;\"><font dir=\"auto\" style=\"vertical-align: inherit;\">Auferiu rendimentos de capital aplicados no exterior nas modalidades de aplica\u00e7\u00f5es financeiras e de lucros e dividendos de entidades controladas, nos termos dos&nbsp;  <\/font><\/font><\/span><\/span><\/span><\/span><\/span><\/span><a href=\"https:\/\/feclink.fecomercio.net.br\/cl\/PWiZv\/ofw\/6639\/NkR5G_qP9Mz\/BMNv\/BhWRzyQsolk\/1\/\" target=\"_blank\" rel=\"noopener\"><span style=\"color: #00acff;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><font dir=\"auto\" style=\"vertical-align: inherit;\"><font dir=\"auto\" style=\"vertical-align: inherit;\">arts. 2\u00ba a 6\u00ba-A da Lei n\u00ba 14.754\/2023<\/font><\/font><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/a><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><font dir=\"auto\" style=\"vertical-align: inherit;\"><font dir=\"auto\" style=\"vertical-align: inherit;\"> .<\/font><\/font><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/p>\n<p style=\"text-align: justify; line-height: normal; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial;\"><span style=\"font-size: 10.0pt;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><span dir=\"auto\" style=\"vertical-align: inherit;\"><font dir=\"auto\" style=\"vertical-align: inherit;\"><font dir=\"auto\" style=\"vertical-align: inherit;\">&nbsp;Fonte: Assessoria FecomercioSP<\/font><\/font><\/span><\/span><\/span><\/span><\/span><\/span><\/span><\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>No dia 16 de mar\u00e7o de 2026, foi publicada a&nbsp; Instru\u00e7\u00e3o Normativa RFB n\u00ba 2.312 , que apresenta sobre a apresenta\u00e7\u00e3o da Declara\u00e7\u00e3o de Ajuste Anual do Imposto sobre a Renda da Pessoa F\u00edsica, referente ao exerc\u00edcio de 2026, ano-calend\u00e1rio de 2025. &nbsp;A Receita Federal informou que realizar\u00e1 vidas semanais sobre o Imposto de Renda, [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[38,1],"tags":[],"class_list":["post-3797","post","type-post","status-publish","format-standard","hentry","category-noticias","category-sem-categoria","entry"],"_links":{"self":[{"href":"https:\/\/sincomercioata.com.br\/index.php\/wp-json\/wp\/v2\/posts\/3797","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/sincomercioata.com.br\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/sincomercioata.com.br\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/sincomercioata.com.br\/index.php\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/sincomercioata.com.br\/index.php\/wp-json\/wp\/v2\/comments?post=3797"}],"version-history":[{"count":7,"href":"https:\/\/sincomercioata.com.br\/index.php\/wp-json\/wp\/v2\/posts\/3797\/revisions"}],"predecessor-version":[{"id":3804,"href":"https:\/\/sincomercioata.com.br\/index.php\/wp-json\/wp\/v2\/posts\/3797\/revisions\/3804"}],"wp:attachment":[{"href":"https:\/\/sincomercioata.com.br\/index.php\/wp-json\/wp\/v2\/media?parent=3797"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/sincomercioata.com.br\/index.php\/wp-json\/wp\/v2\/categories?post=3797"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/sincomercioata.com.br\/index.php\/wp-json\/wp\/v2\/tags?post=3797"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}