IR 2025: Learn how to declare private pension and alimony | The economy

If you have an income tax to pay, invest in Private pension This is the way to get a reduction when announcing. According to The IRS regulations, up to 12% of the income earned in 2024 can be slaughtered in this manner. However, some details should be taken into account.

The first of these is the plan type. Now, if the intention is to reduce the tax, it is necessary to choose a PGBL private pension.

(((Standard. Article. Article) Income Tax: Do you need to declare the amounts of picks received?))))

Eduardo Linardo Linhero, Professor of Accounting Sciences at the Federal University of Cierare, describes the difference between PGBL and VGBL, which does not guarantee the rebate during the announcement.

“The main difference between PGBL and VGBL is in tax treatment. The PGBL allows the IR’s works, but during the protection, the tax on everything deposited: works and income.

That is: If you invest in the PGBL plan, you have an income tax deduction now, but you have to pay tax when withdrawing the benefit. The paid tax may be progressive – it follows the income tax range, from 0% to 27% or regressive, which is calculated according to the time of execution and 35% to 10%.

Professor Marco Aarelio Pitta at the University of Pacitivo, which tells which profile is well suited to every type of affiliate pension.

“PGBL is worthwhile to announce in a full model and with a high tax income. VGBL is well suited to those who use a simplified model or to accumulate assets.”

See how to properly fill each method in the Income Tax Program:

PGBL: Tell the amounts of “payments and donations” using Code 36, which corresponds to the works offered to affiliated pension entities.

VGBL: Declare amounts of the “goods and rights” form in Code 97, accumulated on December 31 for the previous year.

To qualify for a reduction with private pension, the PGBL plan must be hired between December 1 and 31, 2024.

If you open a supplementary pension in 2025, it can only be used in the 2026 statement.

Alimony

The amount paid in the court decision, the amount paid in the court or the public deed, is reduced from the income tax. The taxpayer must inform the amounts in the form of “payments” using the Code 30, which is a lawmate. It is mandatory to include the full name and the beneficiary’s CPF.

Professor Eduardo Linhers warned that the CPF of Guardian he received on his behalf should never be announced.

“If you pay the beneficiary medical or educational costs through court orders, you can remove these amounts specific ‘medical expenses’ and ‘teaching costs’ records, respecting the legal limitations of the exception. One important thing is to declare these values ​​as part of the alimony, but in specific files, but he explains.

Those who have to announce the income tax should be informed as a pension. Since 2022, there is no tax on this type of income.

In this case, the values ​​should be conveyed in the form of “exclusion and non -taxable income” in the “alimony” line.

Who pays and the amount received in the year should be informed to the CPF.

“In the case of pension miners, the legal guardian can choose to submit a statement on behalf of the child or add these amounts to his own statement, the child is considered the basis of the Linhers.”

To avoid getting into a fine mesh, it is essential to pay attention to two more points. The first is that anyone can depend on the same statement and declare it as feeding. Second, every value given to third parties cannot be used for reduction.

According to Professor Alessandro Pereira Alves, from the Federal Rural University of Rio de Janeiro (UFRRJ), “If the pension is adapted without appropriate legal support, the payment will be voluntary and without a public deed, and yes, it will be a tax revenue from individuals.”

It is essential that there are all documents that prove the payment of the judicial pension so that you have no problems with the tax authorities.