IR 2025 | See how to declare fixed income, financing and cryptocurrency at the economy

In the IR 2025 guys, it’s time to talk about A statement of investment in fixed income funds and savings account, This is a must. To make this statement, the taxpayer must use income reports provided by financial institutions.

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

“It is essential to declare all income and financial investment balance in your 2025 Income Tax announcement. Use the income reports provided by financial institutions to fill your statement. It is possible to apply these reports or access these reports directly to the bank,” said Alesandro Alves at UFRRJ.

Here’s how to announce:

• Access the form of assets and rights in the “Applications and Investments” group;
• Put the product code, location and CNPJ of the company with an investment;
• In the description, insert the details.

Another important thing is to understand how to declare income, which turns into taxes.

Savings and investments such as LCI, LCA and CRI are excluded from income tax payment. Investments such as CDBs are charged to make profits.

“For a free tax yield from IR, go there and go to the non -taxable income form, click there, for example, ‘savings income’, CNPJ and the amount received by CNPJ and received.

The responsibility of declaring investments in fixed income and savings only applies to those who have to submit a statement due to other reasons.

Loans in IR, financing and consortia

If you are captured debt, you have done financing or consortium, you should announce with no problems when calculating equity and income.

Unique Beira Rio, Mela Karling and Teacher believes that all debts with more than $ 5,000 values ​​must be in the announcement.

“I need to announce two debts with banks, financial institutions, individuals, relatives and familiar people. These amounts should be released in real debt and burden.

When it comes to a consortium, the type of statement depends on whether the taxpayer has already thought.

“If he does not think of the taxpayer, he will tell this consortium in assets and rights, in Group 99 (other assets) and writes the amount paid until December 31 of the current year.

In the case of real estate financing, it is necessary to fill in the type of property and include information like: full address, acquisition date, payment method, amount paid up to December 31, 2024, Registration number and property code in the municipal registry.

Spouse and based debts should also be announced.

“If this statement is accompanied by a spouse or partner or if common assets and rights are listed in the Holder Taxpayer’s statement, even if the spouse or partner’s debts and burden is in the case of the based income statement, the value of the dependant’s debts and the value of the true burden, the Dipson Carvalho, the Federal Unified Center Professor.

Variable income and cryptocurrencies

When we talk about variable income, we refer to investments in stock funds, investment funds, real estate funds, dividend, ETFS and cryptocurrency.

By announcing these investments, the taxpayer requests balance in the form of assets and rights.

“It is important to mention that there is a specific code in the Income Tax Declaration system for each type of property. For example: Actions Code 03, in the form of assets and rights.

The taxpayer must declare income. Exception and non -taxable income in the form of income, i.e., up to R. $ 20,000 per month or for profits with actions up to dividend.

In these investments in stocks, companies pay dividend and still pay interest on equity. In the form of income in the form of special/accurate taxes, the taxpayer should also declare interest on equity.

Rates vary according to the type of investment and the values ​​move, from the exception to 20% tax.

With regard to cryptocurrencies, assets must be declared by the amount of capital gain and in the form of assets and rights (Group 08 – Crypters) by the amount of the acquisition, considering specific signs (01, 03, 10 and 99), when the acquisition value of each type of cryptocar is equal to R $ 5 thousand.

According to Professor Deepson Carvalho, “the profits obtained with the alienation of crypters, more than 35 thousand this month, will be taxed as a capital gain, according to the progressive rates established in accordance with the profit.

These rates range from 15%to 5 million per month and 22.5%, Million gains over 30 million in a single month.