{"id":1792,"date":"2023-11-10T13:09:24","date_gmt":"2023-11-10T16:09:24","guid":{"rendered":"https:\/\/www.fialdiniadvogados.com.br\/?p=1792"},"modified":"2023-12-14T09:15:10","modified_gmt":"2023-12-14T12:15:10","slug":"nuevos-impuestos-a-los-fondos-de-inversion","status":"publish","type":"post","link":"https:\/\/www.fialdiniadvogados.com.br\/painel\/es\/nuevos-impuestos-a-los-fondos-de-inversion\/","title":{"rendered":"Nuevos Impuestos a los Fondos de Inversi\u00f3n"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"1792\" class=\"elementor elementor-1792\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-5dbac6cf elementor-section-boxed elementor-section-height-default elementor-section-height-default elementor-invisible\" data-id=\"5dbac6cf\" 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-eee7593\" data-id=\"eee7593\" 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-6c4b8c9 de_scroll_animation_no elementor-invisible elementor-widget elementor-widget-dt-post-title\" data-id=\"6c4b8c9\" 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 \">Nuevos Impuestos a los Fondos de Inversi\u00f3n<\/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-3fdd2046 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"3fdd2046\" 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-fc9f586\" data-id=\"fc9f586\" 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-3dbf13b4 de_scroll_animation_no elementor-invisible elementor-widget elementor-widget-post-featured-image\" data-id=\"3dbf13b4\" 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-f6e8e4d de_scroll_animation_no elementor-widget elementor-widget-text-editor\" data-id=\"f6e8e4d\" 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>La Ley N\u00b0 14.711\/2023 publicada ayer (31\/10), conocida como \u201cmarco legal de garant\u00edas de pr\u00e9stamos\u201d debido a cambios en las reglas de cr\u00e9dito y el uso de activos como garant\u00eda, tambi\u00e9n trajo cambios en relaci\u00f3n a la tributaci\u00f3n de los fondos de inversi\u00f3n. en participaciones (FIP), fondos de inversi\u00f3n en acciones de fondos de inversi\u00f3n en participaciones (FIC-FIP), fondos de inversi\u00f3n en empresas emergentes (FIEE) y fondos de inversi\u00f3n en participaciones en infraestructura (FIP-IE), seg\u00fan cambios impulsados \u200b\u200ben la Ley Federal n\u00ba 11.312\/2006.<\/p><p>La limitaci\u00f3n del 40% para los inversores extranjeros en fondos brasile\u00f1os (FIP, FIC-FIP o FIEE) fue revocada y, por lo tanto, la tasa cero del impuesto sobre la renta que grava las rentas obtenidas pasa a ser aplicable incluso si los inversores extranjeros (solos o en conjunto con personas vinculadas a ellos) poseen m\u00e1s del 40% de las acciones de dichos fondos brasile\u00f1os.<\/p><p>Se eliminaron las reglas para la composici\u00f3n de la cartera del fondo. Ya no existen restricciones de que (i) FIP o FIEE inviertan al menos el 67% de su cartera en acciones de sociedades an\u00f3nimas, obligaciones convertibles en acciones y primas de suscripci\u00f3n y (ii) las inversiones del fondo en t\u00edtulos de deuda se limiten al 5% de su patrimonio neto.<\/p><p>La tasa cero del impuesto sobre la renta pasa a ser aplicable a los inversores extranjeros que obtienen ingresos del FIP-IE.<\/p><p>Y, por \u00faltimo, la nueva ley garantiza un tipo cero del impuesto sobre la renta sobre las rentas obtenidas por inversores extranjeros tambi\u00e9n en el caso de los fondos soberanos, incluso si est\u00e1n situados en para\u00edsos fiscales, clasific\u00e1ndolos como veh\u00edculos de inversi\u00f3n en el extranjero con activos compuestos por de recursos provenientes exclusivamente del ahorro soberano del pa\u00eds.<\/p><p>La nueva ley determina que la tasa cero del impuesto a la renta (i) no es aplicable a inversionistas que posean acciones ubicadas en para\u00edsos fiscales y (ii) se aplica \u00fanicamente a las FIP calificadas como entidades de inversi\u00f3n de acuerdo con las normas del Consejo Monetario 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-39e2344c elementor-post-navigation-borders-yes de_scroll_animation_no elementor-widget elementor-widget-post-navigation\" data-id=\"39e2344c\" 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<a href=\"https:\/\/www.fialdiniadvogados.com.br\/painel\/en\/new-taxes-on-investment-funds\/\" rel=\"prev\"><span class=\"post-navigation__arrow-wrapper post-navigation__arrow-prev\"><i class=\"fa fa-angle-left\" aria-hidden=\"true\"><\/i><span class=\"elementor-screen-only\">Prev<\/span><\/span><span 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\">\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\/fialdini-advogados-fortalece-atuacao-em-direito-societario-e-ma-com-a-chegada-de-bia-kowalewski\/\">\n\t\t\t\t\t\tFialdini Advogados fortalece atua\u00e7\u00e3o em Direito Societ\u00e1rio e M&#038;A com a chegada de Bia Kowalewski\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 class=\"col-md-12\">\n\n                                    <div class=\"elementskit-blog-block-post\">\n                        <div class=\"row no-gutters\">\n                                                            <div class=\"col-md-6 order-1\">\n                                    <a href=\"https:\/\/www.fialdiniadvogados.com.br\/painel\/o-boom-dos-fiagros-estruturas-que-estao-fugindo-do-obvio-e-atraindo-investidores-institucionais\/\" class=\"elementskit-entry-thumb\">\n                                        <img decoding=\"async\" src=\"https:\/\/www.fialdiniadvogados.com.br\/painel\/wp-content\/uploads\/2026\/01\/1-1-150x150.webp\" alt=\"O &#8220;boom&#8221; dos Fiagros: estruturas que est\u00e3o fugindo do \u00f3bvio e atraindo investidores institucionais\">\n                                    <\/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>Nuevos Impuestos a los Fondos de Inversi\u00f3n La Ley N\u00b0 14.711\/2023 publicada ayer (31\/10), conocida como \u201cmarco legal de garant\u00edas de pr\u00e9stamos\u201d debido a cambios en las reglas de cr\u00e9dito y el uso de activos como garant\u00eda, tambi\u00e9n trajo cambios en relaci\u00f3n a la tributaci\u00f3n de los fondos de inversi\u00f3n. en participaciones (FIP), fondos de [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":1749,"comment_status":"open","ping_status":"open","sticky":false,"template":"elementor_header_footer","format":"standard","meta":{"footnotes":""},"categories":[10],"tags":[],"class_list":["post-1792","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-sem-categoria-es"],"_links":{"self":[{"href":"https:\/\/www.fialdiniadvogados.com.br\/painel\/wp-json\/wp\/v2\/posts\/1792","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=1792"}],"version-history":[{"count":13,"href":"https:\/\/www.fialdiniadvogados.com.br\/painel\/wp-json\/wp\/v2\/posts\/1792\/revisions"}],"predecessor-version":[{"id":2862,"href":"https:\/\/www.fialdiniadvogados.com.br\/painel\/wp-json\/wp\/v2\/posts\/1792\/revisions\/2862"}],"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=1792"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.fialdiniadvogados.com.br\/painel\/wp-json\/wp\/v2\/categories?post=1792"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.fialdiniadvogados.com.br\/painel\/wp-json\/wp\/v2\/tags?post=1792"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}