Income Tax 2023: declaration of investments in stock exchanges changed; see how

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According to the previous rule, anyone carrying out any operation on the stock exchange had to make a declaration. Income Tax 2023: deadline for declaration runs from March 15 to May 31. Marcos Serra/ g1 The rules for declaring investments in stock, commodity, futures and similar exchanges changed this year. According to the Federal Revenue, it is now obliged to declare only those who made sales, including exempt ones, of more than R$ 40 thousand in variable income assets in 2022 and/or that produced income subject to taxation. Under the previous rule, anyone carrying out any operation on the stock exchange had to make the declaration – even those who did not need to submit the declaration under any of the other mandatory rules. KNOW ALL ABOUT INCOME TAX 2023 In practice, this means that if the investor has bought shares, for example, but has not sold anything, he is no longer obliged to declare – only if he fits the other rules. The same logic applies to those investors who sold less than R$40,000 in the market. It is worth remembering, however, that if the taxpayer files the 2023 Income Tax declaration for some other reason, he will still need to inform all the purchase and sale operations of stock exchange assets made in 2022, as well as the profits and losses obtained with these operations. See which documents are required to declare investments in stock exchanges, commodities, futures and similar: Federal Revenue Collection Document (Darf); Income Tax statement issued by the brokerage and document with month-to-month movements, if any; Income Reports issued by companies. What are the other mandatory rules for the declaration? You will need to submit the 2023 Income Tax declaration: those who received taxable income above R$ 28,559.70 in 2022. The amount is the same as last year’s IR declaration; taxpayers who received exempt income, non-taxable or taxed exclusively at source, whose sum was greater than R$ 40 thousand last year; who obtained, in any month of 2022, a capital gain on the sale of assets or rights, subject to the levy of tax, or carried out operations on stock, commodity, futures and similar exchanges whose sum was greater than BRL 40,000.00 (forty thousand reais), or with calculation of net gains subject to the levy of tax; those who were exempt from capital gain tax on the sale of residential property, followed by the acquisition of another residential property within 180 days; who had, in 2022, gross revenue in excess of R$ 142,798.50 in rural activity; who had, until December 31, 2022, possession or ownership of goods or rights, including bare land, with a total value greater than R$ 300,000; who became a resident in Brazil in any month and was in this condition until December 31, 2022.

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