IR 2025: Step by step to announce investment in BDRS
Investment and income statement Income Tax 2025 This requires attention to details, documents and delivery deadline. The statement submission will be open until May 30.
OS BDRS Certificates of shares of foreign companies traded in B3 are confirmed. These certificates allow investors to access international assets without applying to foreign scholarships.
When is the BDRS statement required?
- Regardless of whether or not these assets are sold, earning R $ 1,000 or more in BDRS across 2024
- The amount of negotiations is less than $ 1,000, but the profit in activities with BDRs
- Obtain dividends related to BDRs
How to fill the statement?
- Collect documentation in relation to BDRS operations. Brokerage notes and extract provided by the broker are essential because they explain all the movements of purchase, selling and receipt of income
- Enter BDRs in the form of “goods and rights” until December 31, 2024, using the Brazilian Stock Exchange (such as BDRs, options, and others except actions and funds)
- Declare dividends received in the form of “tax range from the legal entity”
- Enter the profits earned by selling aparty and BDRs. Normal activities are taxed at 15%, but day commercial activities are subject to 20% significant tax: no tax deduction, even less than $ 20,000 in sales. The profit should be announced and taxed
.
Who should declare income tax in 2025?
- Received tax revenue, subject to adjustment in the statement, whose total R is more than $ 33,888.00;
- The exception has received revenue, unavailable or taxed exclusively on the source, whose total R is more than $ 200,000.00;
- In any month, capital gain in the sale of assets or rights has been obtained;
- Stocks and similar stocks, goods, goods, whose total R $ 40,000.00 or with net profit computation subject to tax events;
- He received profits for rural activities and received more than $ 169,440.00 gross income, or in the calendar year, in the calendar year, the previous calendar year losses or replacement in the 2024 calendar year;
- On December 31, the total R $ 800,000.00 of goods or ownership of goods or rights, including naked land;
- He went to a resident of Brazil in any month and was in this state, on December 31, 2024;
- He chose the exemption from income tax on capital gain earned in the sale of residential real estate, and if the sales product is applied to the residential real estate purchase in the country, in 180 days, since the agreement is over;
- He has chosen to declare assets, rights and responsibilities of restricted, direct or indirect organization abroad, as the individual is directly under control of the tax transparency regime in the art of established in art. Law No. 14,754 of December 12, 2023;
- On December 31, the ownership of trusts and other agreements carried by foreign law with the same features with him in accordance with the arts. 10 to 13 of Law No. 14,754 on December 12, 2023;
- He chose to update the real estate market value in accordance with art. Law No. 14,973 of September 16, 2024, or earnings from the capital applied abroad in the dividends of financial and profit applications and controlled institutions in accordance with the arts. 2 to 6-A in Law No. 14,754 on December 12, 2023.
Who doesn’t deliver
According to the IRS, the taxpayer who sends a delayed income tax return will be fined. The fine income tax is equal to 1%, the minimum amount R $ 165.74. The charge can reach a maximum of 20% in charge of income tax.
