{"id":16849,"date":"2026-03-09T12:33:23","date_gmt":"2026-03-09T15:33:23","guid":{"rendered":"https:\/\/fmis-law.com.br\/?p=16849"},"modified":"2026-03-09T12:33:23","modified_gmt":"2026-03-09T15:33:23","slug":"receita-federal-institui-nova-declaracao-de-criptoativos-obrigatoria","status":"publish","type":"post","link":"https:\/\/fmis-law.com.br\/en\/receita-federal-institui-nova-declaracao-de-criptoativos-obrigatoria\/","title":{"rendered":"Receita Federal institui nova Declara\u00e7\u00e3o de Criptoativos obrigat\u00f3ria"},"content":{"rendered":"<div class=\"flex flex-col text-sm pb-25\">\n<article class=\"text-token-text-primary w-full focus:outline-none [--shadow-height:45px] has-data-writing-block:pointer-events-none has-data-writing-block:-mt-(--shadow-height) has-data-writing-block:pt-(--shadow-height) [&amp;:has([data-writing-block])&gt;*]:pointer-events-auto scroll-mt-[calc(var(--header-height)+min(200px,max(70px,20svh)))]\" dir=\"auto\" tabindex=\"-1\" data-turn-id=\"request-WEB:8e7b2753-5c54-4990-b41e-aa887be35c15-10\" data-testid=\"conversation-turn-8\" data-scroll-anchor=\"true\" data-turn=\"assistant\">\n<div class=\"text-base my-auto mx-auto pb-10 [--thread-content-margin:var(--thread-content-margin-xs,calc(var(--spacing)*4))] @w-sm\/main:[--thread-content-margin:var(--thread-content-margin-sm,calc(var(--spacing)*6))] @w-lg\/main:[--thread-content-margin:var(--thread-content-margin-lg,calc(var(--spacing)*16))] px-(--thread-content-margin)\">\n<div class=\"[--thread-content-max-width:40rem] @w-lg\/main:[--thread-content-max-width:48rem] mx-auto max-w-(--thread-content-max-width) flex-1 group\/turn-messages focus-visible:outline-hidden relative flex w-full min-w-0 flex-col agent-turn\" tabindex=\"-1\">\n<div class=\"flex max-w-full flex-col gap-4 grow\">\n<div class=\"min-h-8 text-message relative flex w-full flex-col items-end gap-2 text-start break-words whitespace-normal [.text-message+&amp;]:mt-1\" dir=\"auto\" data-message-author-role=\"assistant\" data-message-id=\"18cca1ee-bf06-47f7-bc98-9757429a34fd\" data-message-model-slug=\"gpt-5-3\">\n<div class=\"flex w-full flex-col gap-1 empty:hidden\">\n<div class=\"markdown prose dark:prose-invert w-full wrap-break-word dark markdown-new-styling\">\n<p data-start=\"630\" data-end=\"842\">A Receita Federal publicou a Instru\u00e7\u00e3o Normativa RFB n\u00ba 2.291\/2025, instituindo a Declara\u00e7\u00e3o de Criptoativos (DeCripto), nova obriga\u00e7\u00e3o acess\u00f3ria destinada a contribuintes que realizam opera\u00e7\u00f5es com criptoativos.<\/p>\n<p data-start=\"844\" data-end=\"1119\">A declara\u00e7\u00e3o dever\u00e1 ser apresentada por pessoas f\u00edsicas, empresas e prestadoras de servi\u00e7os que realizem opera\u00e7\u00f5es com criptoativos, alcan\u00e7ando inclusive usu\u00e1rios brasileiros que operem em exchanges estrangeiras, sempre que o volume mensal de opera\u00e7\u00f5es ultrapassar R$ 35 mil.<\/p>\n<p data-start=\"1121\" data-end=\"1384\">O novo modelo amplia o conjunto de informa\u00e7\u00f5es exigidas, passando a concentrar dados detalhados sobre compra e venda, permuta, transfer\u00eancias, staking, minera\u00e7\u00e3o, perdas involunt\u00e1rias, pagamentos, empr\u00e9stimos, entre diversas outras movimenta\u00e7\u00f5es com criptoativos.<\/p>\n<p data-start=\"1386\" data-end=\"1606\">A obriga\u00e7\u00e3o de entrega anual teve in\u00edcio em janeiro de 2026, enquanto a obriga\u00e7\u00e3o de entrega mensal passar\u00e1 a vigorar a partir de julho de 2026. A omiss\u00e3o ou o fornecimento de informa\u00e7\u00f5es incorretas poder\u00e3o gerar multas.<\/p>\n<p data-start=\"1608\" data-end=\"1770\" data-is-last-node=\"\" data-is-only-node=\"\">\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<div class=\"z-0 flex min-h-[46px] justify-start\"><\/div>\n<div class=\"mt-3 w-full empty:hidden\">\n<div class=\"text-center\"><\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/article>\n<\/div>\n<div class=\"pointer-events-none h-px w-px absolute bottom-0\" aria-hidden=\"true\" data-edge=\"true\"><\/div>","protected":false},"excerpt":{"rendered":"<p>A Receita Federal publicou a Instru\u00e7\u00e3o Normativa RFB n\u00ba 2.291\/2025, instituindo a Declara\u00e7\u00e3o de Criptoativos (DeCripto), nova obriga\u00e7\u00e3o acess\u00f3ria destinada a contribuintes que realizam opera\u00e7\u00f5es com criptoativos. A declara\u00e7\u00e3o dever\u00e1 ser apresentada por pessoas f\u00edsicas, empresas e prestadoras de servi\u00e7os que realizem opera\u00e7\u00f5es com criptoativos, alcan\u00e7ando inclusive usu\u00e1rios brasileiros que operem em exchanges estrangeiras, sempre [&hellip;]<\/p>","protected":false},"author":2,"featured_media":16850,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":"","_links_to":"","_links_to_target":""},"categories":[67],"tags":[],"class_list":["post-16849","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\/16849","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=16849"}],"version-history":[{"count":1,"href":"https:\/\/fmis-law.com.br\/en\/wp-json\/wp\/v2\/posts\/16849\/revisions"}],"predecessor-version":[{"id":16851,"href":"https:\/\/fmis-law.com.br\/en\/wp-json\/wp\/v2\/posts\/16849\/revisions\/16851"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/fmis-law.com.br\/en\/wp-json\/wp\/v2\/media\/16850"}],"wp:attachment":[{"href":"https:\/\/fmis-law.com.br\/en\/wp-json\/wp\/v2\/media?parent=16849"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/fmis-law.com.br\/en\/wp-json\/wp\/v2\/categories?post=16849"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/fmis-law.com.br\/en\/wp-json\/wp\/v2\/tags?post=16849"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}