{"id":16814,"date":"2025-12-03T15:44:15","date_gmt":"2025-12-03T18:44:15","guid":{"rendered":"https:\/\/fmis-law.com.br\/?p=16814"},"modified":"2025-12-08T16:58:34","modified_gmt":"2025-12-08T19:58:34","slug":"tributacao-de-dividendos-e-imposto-de-renda-minimo-irpfm","status":"publish","type":"post","link":"https:\/\/fmis-law.com.br\/en\/tributacao-de-dividendos-e-imposto-de-renda-minimo-irpfm\/","title":{"rendered":"Tributa\u00e7\u00e3o de Dividendos e Imposto de Renda M\u00ednimo (IRPFM)\u00a0"},"content":{"rendered":"<p><span data-contrast=\"auto\">A Lei n\u00ba 15.270\/2025 altera as Leis n\u00ba 9.250\/1995 e n\u00ba 9.249\/1995 e promove uma das maiores reformas do Imposto de Renda da Pessoa F\u00edsica (IRPF). A nova legisla\u00e7\u00e3o institui a redu\u00e7\u00e3o do imposto sobre a renda devido na apura\u00e7\u00e3o mensal e anual e a tributa\u00e7\u00e3o m\u00ednima para as pessoas f\u00edsicas que auferem altas rendas, entre outras provid\u00eancias. Nesse sentido, destacam-se:\u00a0<\/span><span data-ccp-props=\"{&quot;134233279&quot;:true,&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:120,&quot;335559740&quot;:360}\">\u00a0<\/span><\/p>\n<p><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:120,&quot;335559740&quot;:360}\">\u00a0<\/span><\/p>\n<ul>\n<li><b><span data-contrast=\"auto\">Isen\u00e7\u00e3o e Redu\u00e7\u00e3o do IR devido na apura\u00e7\u00e3o mensal e anual:<\/span><\/b><span data-contrast=\"auto\"> a partir de 2026, pessoas f\u00edsicas com renda mensal de at\u00e9 R$ 5.000,00 ficam isentas do pagamento do Imposto de Renda. Para os contribuintes com rendimentos mensais entre R$ 5.000,00 e R$ 7.350,00, ser\u00e1 aplicado um desconto progressivo sobre o imposto devido. No c\u00e1lculo anual, a norma mant\u00e9m a l\u00f3gica de progressividade, de modo que os contribuintes com renda tribut\u00e1vel de at\u00e9 R$ 60.000,00 n\u00e3o pagar\u00e3o IR, enquanto, para os rendimentos entre R$ 60.000,01 e R$ 88.200,00, ser\u00e1 aplicado um redutor parcial do imposto devido. Esse benef\u00edcio \u00e9 exclusivo para residentes fiscais no Brasil.<\/span><\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<ul>\n<li><b><span data-contrast=\"auto\">Tributa\u00e7\u00e3o mensal de Lucros e Dividendos \u2013 Reten\u00e7\u00e3o de 10% de IRPF pela fonte pagadora:<\/span><\/b><span data-contrast=\"auto\"> a partir de janeiro de 2026, o pagamento, o creditamento, o emprego ou a entrega de lucros e dividendos por uma mesma pessoa jur\u00eddica a uma mesma pessoa f\u00edsica residente no Brasil, que exceda R$ 50.000,00 no m\u00eas, ficar\u00e1 sujeito \u00e0 reten\u00e7\u00e3o de 10% de imposto de na fonte.<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:120,&quot;335559740&quot;:360}\">\u00a0<\/span><\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<ul>\n<li><b><span data-contrast=\"auto\">Tributa\u00e7\u00e3o anual de altas rendas \u2013 Aplica\u00e7\u00e3o a todos os rendimentos que ultrapassarem o valor de R$ 600.000,00: <\/span><\/b><span data-contrast=\"auto\">A partir de 2026, as pessoas f\u00edsicas que auferirem renda superior a R$ 600.000,00 ter\u00e3o tributa\u00e7\u00e3o complementar pelo IRPF. A al\u00edquota ser\u00e1 progressiva para os rendimentos entre R$ 600.000,00 e R$ 1.200.000,00, sendo o m\u00e1ximo correspondente a 10%.<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559685&quot;:720,&quot;335559739&quot;:120,&quot;335559740&quot;:360}\">\u00a0<\/span><\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p><span data-contrast=\"auto\">Ser\u00e3o exclu\u00eddos da tributa\u00e7\u00e3o:<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559685&quot;:720,&quot;335559739&quot;:120,&quot;335559740&quot;:360}\">\u00a0<\/span><\/p>\n<table data-tablestyle=\"MsoTableGrid\" data-tablelook=\"1184\" aria-rowcount=\"26\">\n<tbody>\n<tr aria-rowindex=\"1\">\n<td data-celllook=\"65536\"><b><span data-contrast=\"auto\">Grupo<\/span><\/b><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:2,&quot;335551620&quot;:2,&quot;335559685&quot;:0,&quot;335559739&quot;:120,&quot;335559740&quot;:360}\">\u00a0<\/span><\/td>\n<td data-celllook=\"65536\"><b><span data-contrast=\"auto\">Item Dedut\u00edvel<\/span><\/b><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:2,&quot;335551620&quot;:2,&quot;335559685&quot;:0,&quot;335559739&quot;:120,&quot;335559740&quot;:360}\">\u00a0<\/span><\/td>\n<\/tr>\n<tr aria-rowindex=\"2\">\n<td colspan=\"1\" rowspan=\"4\" data-celllook=\"65536\"><b><span data-contrast=\"auto\">Ganhos e Rendimentos Espec\u00edficos<\/span><\/b><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:2,&quot;335551620&quot;:2,&quot;335559685&quot;:0,&quot;335559739&quot;:120,&quot;335559740&quot;:360}\">\u00a0<\/span><\/td>\n<td data-celllook=\"0\"><span data-contrast=\"auto\">Ganhos de Capital dedut\u00edveis exceto os oriundos de bolsa ou mercado organizado<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:2,&quot;335551620&quot;:2,&quot;335559685&quot;:0,&quot;335559739&quot;:120,&quot;335559740&quot;:360}\">\u00a0<\/span><\/td>\n<\/tr>\n<tr aria-rowindex=\"3\">\n<td data-celllook=\"0\"><span data-contrast=\"auto\">Rendimentos recebidos acumuladamente tributados exclusivamente na fonte para o contribuinte n\u00e3o optar pelo ajuste anual de que trata o \u00a75\u00ba do art. 16-A da Lei 15.270\/25<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:2,&quot;335551620&quot;:2,&quot;335559685&quot;:0,&quot;335559739&quot;:120,&quot;335559740&quot;:360}\">\u00a0<\/span><\/td>\n<\/tr>\n<tr aria-rowindex=\"4\">\n<td data-celllook=\"0\"><span data-contrast=\"auto\">Rendimentos de t\u00edtulos e valores mobili\u00e1rios isentos ou sujeitos \u00e0 al\u00edquota zero do Imposto sobre a Renda, exceto os rendimentos de a\u00e7\u00f5es e demais participa\u00e7\u00f5es societ\u00e1rias<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:2,&quot;335551620&quot;:2,&quot;335559685&quot;:0,&quot;335559739&quot;:120,&quot;335559740&quot;:360}\">\u00a0<\/span><\/td>\n<\/tr>\n<tr aria-rowindex=\"5\">\n<td data-celllook=\"0\"><span data-contrast=\"auto\">Rendimentos auferidos em contas de dep\u00f3sitos de poupan\u00e7a;<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:2,&quot;335551620&quot;:2,&quot;335559685&quot;:0,&quot;335559739&quot;:120,&quot;335559740&quot;:360}\">\u00a0<\/span><\/td>\n<\/tr>\n<tr aria-rowindex=\"6\">\n<td data-celllook=\"65536\"><b><span data-contrast=\"auto\">Patrim\u00f4nio e Transfer\u00eancias<\/span><\/b><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:2,&quot;335551620&quot;:2,&quot;335559685&quot;:0,&quot;335559739&quot;:120,&quot;335559740&quot;:360}\">\u00a0<\/span><\/td>\n<td data-celllook=\"0\"><span data-contrast=\"auto\">Doa\u00e7\u00f5es (adiantamento da leg\u00edtima ou da heran\u00e7a)<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:2,&quot;335551620&quot;:2,&quot;335559685&quot;:0,&quot;335559739&quot;:120,&quot;335559740&quot;:360}\">\u00a0<\/span><\/td>\n<\/tr>\n<tr aria-rowindex=\"7\">\n<td colspan=\"1\" rowspan=\"8\" data-celllook=\"65536\"><b><span data-contrast=\"auto\">T\u00edtulos e Valores Imobili\u00e1rios<\/span><\/b><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:2,&quot;335551620&quot;:2,&quot;335559685&quot;:0,&quot;335559739&quot;:120,&quot;335559740&quot;:360}\">\u00a0<\/span><\/td>\n<td data-celllook=\"0\"><span data-contrast=\"auto\">Letra Hipotec\u00e1ria<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:2,&quot;335551620&quot;:2,&quot;335559685&quot;:0,&quot;335559739&quot;:120,&quot;335559740&quot;:360}\">\u00a0<\/span><\/td>\n<\/tr>\n<tr aria-rowindex=\"8\">\n<td data-celllook=\"0\"><span data-contrast=\"auto\">Letra de Cr\u00e9dito Imobili\u00e1rio (LCI)<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:2,&quot;335551620&quot;:2,&quot;335559685&quot;:0,&quot;335559739&quot;:120,&quot;335559740&quot;:360}\">\u00a0<\/span><\/td>\n<\/tr>\n<tr aria-rowindex=\"9\">\n<td data-celllook=\"0\"><span data-contrast=\"auto\">Certificado de Receb\u00edveis Imobili\u00e1rios (CRI)<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:2,&quot;335551620&quot;:2,&quot;335559685&quot;:0,&quot;335559739&quot;:120,&quot;335559740&quot;:360}\">\u00a0<\/span><\/td>\n<\/tr>\n<tr aria-rowindex=\"10\">\n<td data-celllook=\"0\"><span data-contrast=\"auto\">Letra Imobili\u00e1ria Garantida (LIG)<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:2,&quot;335551620&quot;:2,&quot;335559685&quot;:0,&quot;335559739&quot;:120,&quot;335559740&quot;:360}\">\u00a0<\/span><\/td>\n<\/tr>\n<tr aria-rowindex=\"11\">\n<td data-celllook=\"0\"><span data-contrast=\"auto\">Letra de Cr\u00e9dito do Desenvolvimento (LCD)<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:2,&quot;335551620&quot;:2,&quot;335559685&quot;:0,&quot;335559739&quot;:120,&quot;335559740&quot;:360}\">\u00a0<\/span><\/td>\n<\/tr>\n<tr aria-rowindex=\"12\">\n<td data-celllook=\"0\"><span data-contrast=\"auto\">T\u00edtulos e valores mobili\u00e1rios relacionados a projetos de investimento e infraestrutura<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:2,&quot;335551620&quot;:2,&quot;335559685&quot;:0,&quot;335559739&quot;:120,&quot;335559740&quot;:360}\">\u00a0<\/span><\/td>\n<\/tr>\n<tr aria-rowindex=\"13\">\n<td data-celllook=\"0\"><span data-contrast=\"auto\">Fundos de investimento que estabele\u00e7am em seu regulamento a aplica\u00e7\u00e3o de seus recursos em projetos de investimento e infraestrutura em montante n\u00e3o inferior a 85% do valor de refer\u00eancia do fundo;<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:2,&quot;335551620&quot;:2,&quot;335559685&quot;:0,&quot;335559739&quot;:120,&quot;335559740&quot;:360}\">\u00a0<\/span><\/td>\n<\/tr>\n<tr aria-rowindex=\"14\">\n<td data-celllook=\"0\"><span data-contrast=\"auto\">Rendimentos distribu\u00eddos pelos Fundos de Investimento Imobili\u00e1rio (FIIs) e Fundos de Investimento nas Cadeias Produtivas Agroindustriais (Fiagro), cujas cotas sejam admitidas \u00e0 negocia\u00e7\u00e3o exclusivamente em bolsas de valores ou no mercado de balc\u00e3o organizado e que possuam, no m\u00ednimo, 100 cotistas<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:2,&quot;335551620&quot;:2,&quot;335559685&quot;:0,&quot;335559739&quot;:120,&quot;335559740&quot;:360}\">\u00a0<\/span><\/td>\n<\/tr>\n<tr aria-rowindex=\"15\">\n<td colspan=\"1\" rowspan=\"5\" data-celllook=\"65536\"><b><span data-contrast=\"auto\">T\u00edtulos do Agroneg\u00f3cio<\/span><\/b><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:2,&quot;335551620&quot;:2,&quot;335559685&quot;:0,&quot;335559739&quot;:120,&quot;335559740&quot;:360}\">\u00a0<\/span><\/td>\n<td data-celllook=\"0\"><span data-contrast=\"auto\">Certificado de Dep\u00f3sito Agropecu\u00e1rio (CDA)<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:2,&quot;335551620&quot;:2,&quot;335559685&quot;:0,&quot;335559739&quot;:120,&quot;335559740&quot;:360}\">\u00a0<\/span><\/td>\n<\/tr>\n<tr aria-rowindex=\"16\">\n<td data-celllook=\"0\"><span data-contrast=\"auto\">Warrant Agropecu\u00e1rio (WA)<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:2,&quot;335551620&quot;:2,&quot;335559685&quot;:0,&quot;335559739&quot;:120,&quot;335559740&quot;:360}\">\u00a0<\/span><\/td>\n<\/tr>\n<tr aria-rowindex=\"17\">\n<td data-celllook=\"0\"><span data-contrast=\"auto\">Certificado de Direitos Credit\u00f3rios do Agroneg\u00f3cio (CDCA)<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:2,&quot;335551620&quot;:2,&quot;335559685&quot;:0,&quot;335559739&quot;:120,&quot;335559740&quot;:360}\">\u00a0<\/span><\/td>\n<\/tr>\n<tr aria-rowindex=\"18\">\n<td data-celllook=\"0\"><span data-contrast=\"auto\">Letra de Cr\u00e9dito do Agroneg\u00f3cio (LCA)<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:2,&quot;335551620&quot;:2,&quot;335559685&quot;:0,&quot;335559739&quot;:120,&quot;335559740&quot;:360}\">\u00a0<\/span><\/td>\n<\/tr>\n<tr aria-rowindex=\"19\">\n<td data-celllook=\"0\"><span data-contrast=\"auto\">Certificado de Receb\u00edveis do Agroneg\u00f3cio (CRA)<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:2,&quot;335551620&quot;:2,&quot;335559685&quot;:0,&quot;335559739&quot;:120,&quot;335559740&quot;:360}\">\u00a0<\/span><\/td>\n<\/tr>\n<tr aria-rowindex=\"20\">\n<td data-celllook=\"65536\"><b><span data-contrast=\"auto\">CPR Financeira<\/span><\/b><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:2,&quot;335551620&quot;:2,&quot;335559685&quot;:0,&quot;335559739&quot;:120,&quot;335559740&quot;:360}\">\u00a0<\/span><\/td>\n<td data-celllook=\"0\"><span data-contrast=\"auto\">C\u00e9dula de Produto Rural (CPR) com liquida\u00e7\u00e3o financeira, desde que negociada no mercado financeiro<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:2,&quot;335551620&quot;:2,&quot;335559685&quot;:0,&quot;335559739&quot;:120,&quot;335559740&quot;:360}\">\u00a0<\/span><\/td>\n<\/tr>\n<tr aria-rowindex=\"21\">\n<td data-celllook=\"65536\"><b><span data-contrast=\"auto\">Atividade Rural<\/span><\/b><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:2,&quot;335551620&quot;:2,&quot;335559685&quot;:0,&quot;335559739&quot;:120,&quot;335559740&quot;:360}\">\u00a0<\/span><\/td>\n<td data-celllook=\"0\"><span data-contrast=\"auto\">Parcela do Imposto sobre a Renda das Pessoas F\u00edsicas isenta relativa \u00e0 atividade rural<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:2,&quot;335551620&quot;:2,&quot;335559685&quot;:0,&quot;335559739&quot;:120,&quot;335559740&quot;:360}\">\u00a0<\/span><\/td>\n<\/tr>\n<tr aria-rowindex=\"22\">\n<td data-celllook=\"65536\"><b><span data-contrast=\"auto\">Indeniza\u00e7\u00f5es<\/span><\/b><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:2,&quot;335551620&quot;:2,&quot;335559685&quot;:0,&quot;335559739&quot;:120,&quot;335559740&quot;:360}\">\u00a0<\/span><\/td>\n<td data-celllook=\"0\"><span data-contrast=\"auto\">Valores recebidos a t\u00edtulo de indeniza\u00e7\u00e3o por acidente de trabalho, por danos materiais, inclusive corporais, ou morais, ressalvados os lucros cessantes<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:2,&quot;335551620&quot;:2,&quot;335559685&quot;:0,&quot;335559739&quot;:120,&quot;335559740&quot;:360}\">\u00a0<\/span><\/td>\n<\/tr>\n<tr aria-rowindex=\"23\">\n<td data-celllook=\"65536\"><b><span data-contrast=\"auto\">Rendimentos Isentos Espec\u00edficos<\/span><\/b><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:2,&quot;335551620&quot;:2,&quot;335559685&quot;:0,&quot;335559739&quot;:120,&quot;335559740&quot;:360}\">\u00a0<\/span><\/td>\n<td data-celllook=\"0\"><span data-contrast=\"auto\">Rendimentos isentos de que tratam os incisos XIV e XXI do caput do art. 6\u00ba da Lei n\u00ba 7.713, de 22 de dezembro de 1988 &#8211;<\/span><i><span data-contrast=\"auto\"> proventos de aposentadoria ou reforma motivada por acidente em servi\u00e7o e os percebidos pelos portadores de mol\u00e9stia profissional, tuberculose ativa, aliena\u00e7\u00e3o mental, esclerose m\u00faltipla, neoplasia maligna, cegueira etc.<\/span><\/i><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:2,&quot;335551620&quot;:2,&quot;335559685&quot;:0,&quot;335559739&quot;:120,&quot;335559740&quot;:360}\">\u00a0<\/span><\/td>\n<\/tr>\n<tr aria-rowindex=\"24\">\n<td colspan=\"1\" rowspan=\"3\" data-celllook=\"65536\"><b><span data-contrast=\"auto\">Lucros e Dividendos<\/span><\/b><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:2,&quot;335551620&quot;:2,&quot;335559685&quot;:0,&quot;335559739&quot;:120,&quot;335559740&quot;:360}\">\u00a0<\/span><\/td>\n<td data-celllook=\"0\"><span data-contrast=\"auto\">Relativos a resultados apurados at\u00e9 o ano-calend\u00e1rio de 2025<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:2,&quot;335551620&quot;:2,&quot;335559685&quot;:0,&quot;335559739&quot;:120,&quot;335559740&quot;:360}\">\u00a0<\/span><\/td>\n<\/tr>\n<tr aria-rowindex=\"25\">\n<td data-celllook=\"0\"><span data-contrast=\"auto\">Cuja distribui\u00e7\u00e3o tenha sido aprovada at\u00e9 31 de dezembro de 2025 pelo \u00f3rg\u00e3o societ\u00e1rio competente para tal delibera\u00e7\u00e3o<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:2,&quot;335551620&quot;:2,&quot;335559685&quot;:0,&quot;335559739&quot;:120,&quot;335559740&quot;:360}\">\u00a0<\/span><\/td>\n<\/tr>\n<tr aria-rowindex=\"26\">\n<td data-celllook=\"0\"><span data-contrast=\"auto\">Desde que o pagamento, o cr\u00e9dito, o emprego ou a entrega: i) ocorra nos anos-calend\u00e1rio de 2026, 2027 e 2028; e ii) observe os termos previstos no ato de aprova\u00e7\u00e3o realizado at\u00e9 31 de dezembro de 2025.<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:2,&quot;335551620&quot;:2,&quot;335559739&quot;:120,&quot;335559740&quot;:360}\">\u00a0<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559685&quot;:720,&quot;335559739&quot;:120,&quot;335559740&quot;:360}\">\u00a0<\/span><\/p>\n<p><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:120,&quot;335559740&quot;:360}\">\u00a0<\/span><\/p>\n<ol>\n<li aria-setsize=\"-1\" data-leveltext=\"%1.%2.\" data-font=\"Arial\" data-listid=\"3\" data-list-defn-props=\"{&quot;134224900&quot;:true,&quot;134226018&quot;:true,&quot;335552541&quot;:0,&quot;335559685&quot;:1440,&quot;335559991&quot;:720,&quot;469769242&quot;:[65533,0],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;%1.%2.&quot;,&quot;469777815&quot;:&quot;multilevel&quot;,&quot;469778510&quot;:&quot;default&quot;}\" data-aria-posinset=\"1\" data-aria-level=\"2\"><b><span data-contrast=\"auto\">Mecanismo de seguran\u00e7a contra tributa\u00e7\u00e3o excessiva dos lucros empresariais: <\/span><\/b><span data-contrast=\"auto\">instituiu-se um mecanismo de seguran\u00e7a, denominado \u201credutor\u201d, destinado a evitar a tributa\u00e7\u00e3o excessiva sobre lucros empresariais distribu\u00eddos.<\/span> <span data-contrast=\"auto\">Nesse sentido, o referido mecanismo compara a carga tribut\u00e1ria efetiva incidente sobre o lucro com os limites nominais previstos para cada setor (34% para a maioria das empresas, 40% para seguradoras, de capitaliza\u00e7\u00e3o e institui\u00e7\u00f5es financeiras espec\u00edficas, e 45% para determinadas institui\u00e7\u00f5es financeiras). Caso a carga tribut\u00e1ria total ultrapasse o limite correspondente, o valor excedente ser\u00e1 devolvido ao contribuinte, por meio de restitui\u00e7\u00e3o ou abatimento.\u00a0<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:120,&quot;335559740&quot;:360}\">\u00a0<\/span><\/li>\n<\/ol>\n<p><span data-ccp-props=\"{&quot;134233279&quot;:true,&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:120,&quot;335559740&quot;:360}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">As altera\u00e7\u00f5es trazidas pela Lei n\u00ba 15.270\/2025 passam a valer a partir de 1\u00ba de janeiro de 2026.\u00a0<\/span><span data-ccp-props=\"{&quot;134233279&quot;:true,&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:120,&quot;335559740&quot;:360}\">\u00a0<\/span><\/p>\n<p><span data-ccp-props=\"{&quot;134233279&quot;:true,&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:120,&quot;335559740&quot;:360}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">A Reforma do IRPF representa uma mudan\u00e7a estrutural no sistema tribut\u00e1rio, exigindo a revis\u00e3o de estrat\u00e9gias societ\u00e1rias e fiscais para adequa\u00e7\u00e3o \u00e0s novas regras a fim de minimizar o passivo tribut\u00e1rio por meio da reestrutura\u00e7\u00e3o dos neg\u00f3cios e patrim\u00f4nio do empresariado.<\/span><span data-ccp-props=\"{&quot;134233279&quot;:true,&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:120,&quot;335559740&quot;:360}\">\u00a0<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>A Lei n\u00ba 15.270\/2025 altera as Leis n\u00ba 9.250\/1995 e n\u00ba 9.249\/1995 e promove uma das maiores reformas do Imposto de Renda da Pessoa F\u00edsica (IRPF). A nova legisla\u00e7\u00e3o institui a redu\u00e7\u00e3o do imposto sobre a renda devido na apura\u00e7\u00e3o mensal e anual e a tributa\u00e7\u00e3o m\u00ednima para as pessoas f\u00edsicas que auferem altas rendas, [&hellip;]<\/p>","protected":false},"author":2,"featured_media":16815,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":"","_links_to":"","_links_to_target":""},"categories":[67],"tags":[],"class_list":["post-16814","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-direito-tributario"],"_links":{"self":[{"href":"https:\/\/fmis-law.com.br\/en\/wp-json\/wp\/v2\/posts\/16814","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/fmis-law.com.br\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/fmis-law.com.br\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/fmis-law.com.br\/en\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/fmis-law.com.br\/en\/wp-json\/wp\/v2\/comments?post=16814"}],"version-history":[{"count":2,"href":"https:\/\/fmis-law.com.br\/en\/wp-json\/wp\/v2\/posts\/16814\/revisions"}],"predecessor-version":[{"id":16822,"href":"https:\/\/fmis-law.com.br\/en\/wp-json\/wp\/v2\/posts\/16814\/revisions\/16822"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/fmis-law.com.br\/en\/wp-json\/wp\/v2\/media\/16815"}],"wp:attachment":[{"href":"https:\/\/fmis-law.com.br\/en\/wp-json\/wp\/v2\/media?parent=16814"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/fmis-law.com.br\/en\/wp-json\/wp\/v2\/categories?post=16814"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/fmis-law.com.br\/en\/wp-json\/wp\/v2\/tags?post=16814"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}