offshores<\/em>, que s\u00e3o empresas localizadas no exterior que investem no mercado financeiro. A regulamenta\u00e7\u00e3o das novas regras ficar\u00e1 a cargo da Receita Federal.<\/p>\nDe acordo com o Pal\u00e1cio do Planalto, as novas regras, que tiveram origem em um projeto de lei apresentado pelo pr\u00f3prio governo federal, promovem isonomia tribut\u00e1ria, d\u00e3o efici\u00eancia econ\u00f4mica e est\u00e3o \u201calinhadas \u00e0s recomenda\u00e7\u00f5es de organiza\u00e7\u00f5es internacionais\u201d, al\u00e9m de \u201cp\u00f4r fim \u00e0 pr\u00e1tica de adiar indefinidamente o pagamento do Imposto de Renda sobre juros e outros rendimentos \u2014 estrat\u00e9gia frequentemente adotada por indiv\u00edduos com alto poder aquisitivo\u201d.<\/p>\n
Veto e tributa\u00e7\u00e3o<\/h2>\n
O veto presidencial eliminou um trecho que definia bolsas de valores e mercados de balc\u00e3o como \u201caqueles que operam como sistemas centralizados multilaterais de negocia\u00e7\u00e3o\u201d. A justificativa apresentada pelo governo foi que a lei \u201cdeixaria de fora da regula\u00e7\u00e3o outros participantes que podem funcionar com sistemas bilaterais de negocia\u00e7\u00e3o\u201d.<\/p>\n
A tributa\u00e7\u00e3o sobre fundos exclusivos ser\u00e1 igualada \u00e0 dos demais fundos. Com isso, os super-ricos pagar\u00e3o o \u201ccome-cotas\u201d (recolhimento peri\u00f3dico do Imposto de Renda) a partir de 2024 de 15% sobre o rendimento para fundos de longo prazo, sendo 20% no caso dos investimentos de at\u00e9 1 ano (curto prazo). Os fundos ser\u00e3o tributados a cada 6 meses.<\/p>\n
Atualmente, apenas 2,5 mil brasileiros aplicam em fundos exclusivos, que somam R$ 756 bilh\u00f5es em patrim\u00f4nio e respondem, sozinhos, por 12,3% da ind\u00fastria de fundos do Brasil.<\/p>\n
J\u00e1 os fundos\u00a0offshores<\/em>, muito usados por investidores super-ricos que entregam bens no exterior para terceiros administrarem, o projeto prev\u00ea uma cobran\u00e7a anual de 15% de IR a partir de 2024. A tributa\u00e7\u00e3o ser\u00e1 feita uma vez ao ano, no dia 31 de dezembro.<\/p>\nHoje, quem tem dinheiro em\u00a0offshore<\/em>\u00a0s\u00f3 paga 15% de IR sobre o ganho de capital quando e se o dinheiro voltar ao Brasil.<\/p>\nTrustes<\/h2>\n
O texto sancionado introduz a regulamenta\u00e7\u00e3o da tributa\u00e7\u00e3o de aplica\u00e7\u00f5es financeiras feitas no exterior por pessoas f\u00edsicas, incluindo os trustes (contratos fiduci\u00e1rios usados para gerenciar a heran\u00e7a de fam\u00edlias).<\/p>\n
Segundo o Planalto, est\u00e1 prevista uma regra de transi\u00e7\u00e3o para migra\u00e7\u00e3o do regime antigo para o novo, \u201cinclusive com desconto na al\u00edquota para quem aderir\u201d.<\/p>\n
\u201cAl\u00e9m disso, a arrecada\u00e7\u00e3o proveniente da nova tributa\u00e7\u00e3o, j\u00e1 a partir de 2023, ser\u00e1 destinada inicialmente para financiar a corre\u00e7\u00e3o da faixa de isen\u00e7\u00e3o do imposto de renda para dois sal\u00e1rios m\u00ednimos, efetiva desde maio de 2023. Nos anos subsequentes, uma parte da arrecada\u00e7\u00e3o continuar\u00e1 a apoiar esta corre\u00e7\u00e3o, enquanto o restante contribuir\u00e1 para a meta fiscal do governo.\u201d<\/p>\n","protected":false},"excerpt":{"rendered":"
Governo diz que novas regras promovem isonomia tribut\u00e1ria O presidente Luiz In\u00e1cio Lula da Silva sancionou com veto a lei que muda o Imposto de Renda (IR) que incide sobre fundos de investimentos fechados e sobre a renda obtida no exterior por meio de\u00a0offshores. Publicada no\u00a0Di\u00e1rio Oficial da Uni\u00e3o\u00a0desta quarta-feira (13), a\u00a0Lei n\u00ba 14.754\/2023\u00a0entrar\u00e1 em […]<\/p>\n","protected":false},"author":1,"featured_media":20437,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[104,67],"tags":[],"class_list":["post-20436","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-destaque","category-painel_brasil_mundo"],"yoast_head":"\n
Lula sanciona com veto lei que tributa offshores e super-ricos - Resumo Pol\u00edtico<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/resumopolitico.com.br\/?p=20436\" \/>\n<meta property=\"og:locale\" content=\"pt_BR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Lula sanciona com veto lei que tributa offshores e super-ricos - Resumo Pol\u00edtico\" \/>\n<meta property=\"og:description\" content=\"Governo diz que novas regras promovem isonomia tribut\u00e1ria O presidente Luiz In\u00e1cio Lula da Silva sancionou com veto a lei que muda o Imposto de Renda (IR) que incide sobre fundos de investimentos fechados e sobre a renda obtida no exterior por meio de\u00a0offshores. 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