{"id":1748,"date":"2023-11-10T12:47:39","date_gmt":"2023-11-10T15:47:39","guid":{"rendered":"https:\/\/www.fialdiniadvogados.com.br\/?p=1748"},"modified":"2023-12-18T09:14:22","modified_gmt":"2023-12-18T12:14:22","slug":"novas-tributacoes-de-fundos-de-investimentos","status":"publish","type":"post","link":"https:\/\/www.fialdiniadvogados.com.br\/painel\/novas-tributacoes-de-fundos-de-investimentos\/","title":{"rendered":"Novas Tributa\u00e7\u00f5es de Fundos de Investimentos"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"1748\" class=\"elementor elementor-1748\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-6d18948a elementor-section-boxed elementor-section-height-default elementor-section-height-default elementor-invisible\" data-id=\"6d18948a\" data-element_type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;animation&quot;:&quot;fadeIn&quot;}\">\n\t\t\t\t\t\t\t<div class=\"elementor-background-overlay\"><\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-258963ba\" data-id=\"258963ba\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-54a78fb8 de_scroll_animation_no elementor-invisible elementor-widget elementor-widget-dt-post-title\" data-id=\"54a78fb8\" data-element_type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeInUp&quot;}\" data-widget_type=\"dt-post-title.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h1 class=\"dt-post-title \">Novas Tributa\u00e7\u00f5es de Fundos de Investimentos<\/h1>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-57ed7942 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"57ed7942\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-79339693\" data-id=\"79339693\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-5fe07e78 de_scroll_animation_no elementor-invisible elementor-widget elementor-widget-post-featured-image\" data-id=\"5fe07e78\" data-element_type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeInUp&quot;}\" data-widget_type=\"post-featured-image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"press-elements-featured-image \"><img fetchpriority=\"high\" decoding=\"async\" width=\"800\" height=\"800\" src=\"https:\/\/www.fialdiniadvogados.com.br\/painel\/wp-content\/uploads\/2023\/11\/Novas-Tributacoes-de-Fundos-de-Investimentos.jpg\" class=\"attachment-full size-full wp-post-image\" alt=\"\" srcset=\"https:\/\/www.fialdiniadvogados.com.br\/painel\/wp-content\/uploads\/2023\/11\/Novas-Tributacoes-de-Fundos-de-Investimentos.jpg 800w, https:\/\/www.fialdiniadvogados.com.br\/painel\/wp-content\/uploads\/2023\/11\/Novas-Tributacoes-de-Fundos-de-Investimentos-300x300.jpg 300w, https:\/\/www.fialdiniadvogados.com.br\/painel\/wp-content\/uploads\/2023\/11\/Novas-Tributacoes-de-Fundos-de-Investimentos-150x150.jpg 150w, https:\/\/www.fialdiniadvogados.com.br\/painel\/wp-content\/uploads\/2023\/11\/Novas-Tributacoes-de-Fundos-de-Investimentos-768x768.jpg 768w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ee16f7d de_scroll_animation_no elementor-widget elementor-widget-text-editor\" data-id=\"ee16f7d\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>A Lei n\u00ba 14.711\/2023 publicada ontem (31\/10), conhecida como \u201cmarco legal das garantias de empr\u00e9stimos\u201d em raz\u00e3o das altera\u00e7\u00f5es nas regras de cr\u00e9dito e uso de bens como garantia, trouxe, tamb\u00e9m, mudan\u00e7as em rela\u00e7\u00e3o \u00e0 tributa\u00e7\u00e3o de fundos de investimentos em participa\u00e7\u00f5es (FIP), fundos de investimento em cotas de fundos de investimento em participa\u00e7\u00f5es (FIC-FIP), fundos de investimento em empresas emergentes (FIEE), e fundos de investimento em participa\u00e7\u00f5es em infraestrutura (FIP-IE), conforme altera\u00e7\u00f5es promovidas na Lei Federal n\u00ba 11.312\/2006.<\/p><p>Foi revogada a limita\u00e7\u00e3o dos 40% para investidores estrangeiros nos fundos brasileiros (FIP, FIC-FIP ou FIEE) e, portanto, a al\u00edquota zero do imposto de renda incidente sobre rendimentos auferidos passa a ser aplic\u00e1vel mesmo que os investidores estrangeiros (isoladamente ou em conjunto com pessoas a eles ligadas) detenham mais de 40% das cotas de tais fundos brasileiros.<\/p><p>Foram afastadas as regras de composi\u00e7\u00e3o da carteira dos fundos. N\u00e3o h\u00e1 mais restri\u00e7\u00f5es de que (i) FIP ou FIEE invistam pelo menos 67% de seu portf\u00f3lio em a\u00e7\u00f5es de sociedades an\u00f4nimas, deb\u00eantures convers\u00edveis em a\u00e7\u00f5es e b\u00f4nus de subscri\u00e7\u00e3o e (ii) os investimentos do fundo em t\u00edtulos de d\u00edvida estejam limitados a 5% de seu patrim\u00f4nio l\u00edquido.<\/p><p>A al\u00edquota zero do imposto de renda passa a ser aplic\u00e1vel aos investidores estrangeiros que auferem rendimentos de FIP-IE.<\/p><p>E, por fim, a nova lei garante al\u00edquota zero de imposto de renda incidente sobre rendimentos auferidos pelos investidores estrangeiros tamb\u00e9m em caso de fundos soberanos ainda que localizados em para\u00edsos fiscais, sendo tais fundos soberanos classificados como ve\u00edculos de investimento no exterior com patrim\u00f4nio composto de recursos provenientes exclusivamente da poupan\u00e7a soberana do pa\u00eds.<\/p><p>A nova lei determina que a al\u00edquota zero de imposto de renda (i) n\u00e3o \u00e9 aplic\u00e1vel ao investidor titular de cotas que seja localizado em para\u00edsos fiscais e (ii) aplica-se apenas aos FIPs qualificados como entidade de investimento de acordo com as regras do Conselho Monet\u00e1rio Nacional.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6da2f57 elementor-post-navigation-borders-yes de_scroll_animation_no elementor-widget elementor-widget-post-navigation\" data-id=\"6da2f57\" data-element_type=\"widget\" data-widget_type=\"post-navigation.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-post-navigation\">\n\t\t\t<div class=\"elementor-post-navigation__prev elementor-post-navigation__link\">\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-post-navigation__separator-wrapper\">\n\t\t\t\t\t<div class=\"elementor-post-navigation__separator\"><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t<div 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                  <\/a><!-- .elementskit-entry-thumb END -->\n                                <\/div>\n                            \n                            <div class=\"col-md-6 order-2\">\n                                <div class=\"elementskit-post-body \">\n                                    <div class=\"elementskit-entry-header\">\n                                        \t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<h2 class=\"entry-title\">\n\t\t\t\t\t<a href=\"https:\/\/www.fialdiniadvogados.com.br\/painel\/o-boom-dos-fiagros-estruturas-que-estao-fugindo-do-obvio-e-atraindo-investidores-institucionais\/\">\n\t\t\t\t\t\tO &#8220;boom&#8221; dos Fiagros: estruturas que est\u00e3o fugindo do \u00f3bvio e atraindo investidores institucionais\t\t\t\t\t<\/a>\n\t\t\t\t<\/h2>\n\t\t\t                                        \n                                                                                            \t\t\t\t\t\t\t\t\t\t\t<div class=\"post-meta-list\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t                                            \n                                            \n                                                                                <\/div><!-- .elementskit-entry-header END -->\n\n                                                                    <\/div><!-- .elementskit-post-body END -->\n                            <\/div>\n                        <\/div>\n                    <\/div><!-- .elementskit-blog-block-post .radius .gradient-bg END -->\n                \n            <\/div>\n                <\/div>\n       <\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Novas Tributa\u00e7\u00f5es de Fundos de Investimentos A Lei n\u00ba 14.711\/2023 publicada ontem (31\/10), conhecida como \u201cmarco legal das garantias de empr\u00e9stimos\u201d em raz\u00e3o das altera\u00e7\u00f5es nas regras de cr\u00e9dito e uso de bens como garantia, trouxe, tamb\u00e9m, mudan\u00e7as em rela\u00e7\u00e3o \u00e0 tributa\u00e7\u00e3o de fundos de investimentos em participa\u00e7\u00f5es (FIP), fundos de investimento em cotas de [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":1749,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[14],"tags":[],"class_list":["post-1748","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-sem-categoria-pt"],"_links":{"self":[{"href":"https:\/\/www.fialdiniadvogados.com.br\/painel\/wp-json\/wp\/v2\/posts\/1748","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.fialdiniadvogados.com.br\/painel\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.fialdiniadvogados.com.br\/painel\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.fialdiniadvogados.com.br\/painel\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.fialdiniadvogados.com.br\/painel\/wp-json\/wp\/v2\/comments?post=1748"}],"version-history":[{"count":10,"href":"https:\/\/www.fialdiniadvogados.com.br\/painel\/wp-json\/wp\/v2\/posts\/1748\/revisions"}],"predecessor-version":[{"id":2868,"href":"https:\/\/www.fialdiniadvogados.com.br\/painel\/wp-json\/wp\/v2\/posts\/1748\/revisions\/2868"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.fialdiniadvogados.com.br\/painel\/wp-json\/wp\/v2\/media\/1749"}],"wp:attachment":[{"href":"https:\/\/www.fialdiniadvogados.com.br\/painel\/wp-json\/wp\/v2\/media?parent=1748"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.fialdiniadvogados.com.br\/painel\/wp-json\/wp\/v2\/categories?post=1748"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.fialdiniadvogados.com.br\/painel\/wp-json\/wp\/v2\/tags?post=1748"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}