{"id":2955,"date":"2023-12-29T19:07:03","date_gmt":"2023-12-29T22:07:03","guid":{"rendered":"https:\/\/www.fialdiniadvogados.com.br\/?p=2955"},"modified":"2023-12-29T19:09:34","modified_gmt":"2023-12-29T22:09:34","slug":"nova-tributacao-de-ativos-virtuais-no-exterior-entra-em-vigor-em-2024","status":"publish","type":"post","link":"https:\/\/www.fialdiniadvogados.com.br\/painel\/nova-tributacao-de-ativos-virtuais-no-exterior-entra-em-vigor-em-2024\/","title":{"rendered":"Nova tributa\u00e7\u00e3o de ativos virtuais no exterior entra em vigor em 2024"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"2955\" class=\"elementor elementor-2955\" 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 \">Nova tributa\u00e7\u00e3o de ativos virtuais no exterior entra em vigor em 2024<\/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=\"1080\" height=\"1080\" src=\"https:\/\/www.fialdiniadvogados.com.br\/painel\/wp-content\/uploads\/2023\/12\/Post-Simple-Site.jpg\" class=\"attachment-full size-full wp-post-image\" alt=\"\" \/><\/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 class=\"cvgsua\" style=\"margin-bottom: 12.75pt; background: white;\"><span class=\"oypena\"><span style=\"font-family: 'Open Sans',sans-serif; color: #140628; letter-spacing: .4pt;\">A aprova\u00e7\u00e3o da Lei 14.754, que trata da tributa\u00e7\u00e3o dos fundos offshore, trouxe novidades tamb\u00e9m para os investidores em ativos virtuais, como as chamadas\u00a0<\/span><span style=\"box-sizing: border-box;\">criptomoedas<\/span><span style=\"box-sizing: border-box;\">.<\/span><\/span><\/p><p class=\"cvgsua\" style=\"margin-bottom: 12.75pt; background: white; box-sizing: border-box; margin-block: 0px 0.9rem;\"><span style=\"box-sizing: border-box;\"><span class=\"oypena\"><span style=\"font-family: 'Open Sans',sans-serif; color: #140628; letter-spacing: .4pt;\">Com as novas regras,\u00a0<\/span>o investidor passar\u00e1 a tributar os ganhos anualmente.<\/span><\/span><\/p><p class=\"cvgsua\" style=\"margin-bottom: 12.75pt; background: white; box-sizing: border-box; margin-block: 0px 0.9rem;\"><span style=\"box-sizing: border-box;\"><strong style=\"box-sizing: border-box;\"><span style=\"font-family: 'Open Sans',sans-serif; color: #140628; letter-spacing: .4pt;\">Como era<\/span><\/strong><span class=\"oypena\"><span style=\"font-family: 'Open Sans',sans-serif; color: #140628; letter-spacing: .4pt;\">:\u00a0<\/span>a negocia\u00e7\u00e3o de ativos configurava ganho de capital, sujeita \u00e0s al\u00edquotas progressivas de 15 a 22,5%, conforme o lucro obtido, e o Imposto de Renda pago at\u00e9 \u00faltimo dia \u00fatil do m\u00eas subsequente.<\/span><\/span><\/p><p class=\"cvgsua\" style=\"margin-bottom: 12.75pt; background: white; box-sizing: border-box; margin-block: 0px 0.9rem;\"><span style=\"box-sizing: border-box;\"><strong style=\"box-sizing: border-box;\"><span style=\"font-family: 'Open Sans',sans-serif; color: #140628; letter-spacing: .4pt;\">Como passa a ser<\/span><\/strong><span class=\"oypena\"><span style=\"font-family: 'Open Sans',sans-serif; color: #140628; letter-spacing: .4pt;\">:\u00a0<\/span>os ativos virtuais no exterior foram equiparados a aplica\u00e7\u00f5es financeiras, passando \u00e0 tributa\u00e7\u00e3o pela al\u00edquota de 15%, de forma anual.<\/span><\/span><\/p><p class=\"cvgsua\" style=\"margin-bottom: 12.75pt; background: white; box-sizing: border-box; margin-block: 0px 0.9rem;\"><span style=\"box-sizing: border-box;\"><strong style=\"box-sizing: border-box;\"><span style=\"font-family: 'Open Sans',sans-serif; color: #140628; letter-spacing: .4pt;\">Ponto Negativo<\/span><\/strong><span class=\"oypena\"><span style=\"font-family: 'Open Sans',sans-serif; color: #140628; letter-spacing: .4pt;\">:<\/span>\u00a0sem a regra geral do ganho de capital, deixa de valer a isen\u00e7\u00e3o de R$ 35.000,00 para ganhos no mesmo m\u00eas.<\/span><\/span><\/p><p class=\"cvgsua\" style=\"margin-bottom: 12.75pt; background: white; box-sizing: border-box; margin-block: 0px 0.9rem;\"><span style=\"box-sizing: border-box;\"><strong style=\"box-sizing: border-box;\"><span style=\"font-family: 'Open Sans',sans-serif; color: #140628; letter-spacing: .4pt;\">Ponto Positivo<\/span><\/strong><span class=\"oypena\"><span style=\"font-family: 'Open Sans',sans-serif; color: #140628; letter-spacing: .4pt;\">:<\/span>\u00a0as perdas apuradas poder\u00e3o ser compensadas com ganhos de outras aplica\u00e7\u00f5es financeiras tamb\u00e9m no exterior, dentro do mesmo ano-calend\u00e1rio. E o ac\u00famulo de perdas poder\u00e1 ser compensadas com rendimentos de per\u00edodos de apura\u00e7\u00e3o posteriores.<\/span><\/span><\/p><p style=\"margin-bottom: 12.75pt; background: white; box-sizing: border-box; margin-block: 0px 0.9rem;\"><span style=\"box-sizing: border-box;\"><span class=\"oypena\"><span style=\"font-family: 'Open Sans',sans-serif; color: #140628; letter-spacing: .4pt;\">A lei entra em vigor em 1\u00ba de janeiro de 2024, mas a defini\u00e7\u00e3o exata de quais ativos virtuais e carteiras digitais passam \u00e0 nova regra depender\u00e1 de regulamenta\u00e7\u00e3o da Receita Federal.<\/span><\/span><\/span><\/p><p style=\"margin-bottom: 12.75pt; background: white; box-sizing: border-box; margin-block: 0px 0.9rem;\"><span style=\"box-sizing: border-box;\"><span class=\"oypena\"><span style=\"font-family: 'Open Sans',sans-serif; color: #140628; letter-spacing: .4pt;\">Como a nova lei regula apenas os ativos no exterior, da forma que se apresenta a legisla\u00e7\u00e3o e a interpreta\u00e7\u00e3o atual da Receita, o ganho obtido em opera\u00e7\u00f5es nacionais \u2013 como com cripto em exchanges brasileiras \u2013 mant\u00eam a tributa\u00e7\u00e3o como ganho de capital com al\u00edquotas progressivas (de at\u00e9 22,5%) e isen\u00e7\u00f5es previstas. Essa disparidade deve ser corrigida por uma nova interpreta\u00e7\u00e3o da Receita ou, mais corretamente, pela edi\u00e7\u00e3o de novos dispositivos legais<\/span>.<\/span><\/span><\/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<a href=\"https:\/\/www.fialdiniadvogados.com.br\/painel\/normas-que-entram-em-vigor-em-janeiro\/\" rel=\"prev\"><span class=\"post-navigation__arrow-wrapper post-navigation__arrow-prev\"><i class=\"fa fa-angle-left\" aria-hidden=\"true\"><\/i><span 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-->\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>Nova tributa\u00e7\u00e3o de ativos virtuais no exterior entra em vigor em 2024 A aprova\u00e7\u00e3o da Lei 14.754, que trata da tributa\u00e7\u00e3o dos fundos offshore, trouxe novidades tamb\u00e9m para os investidores em ativos virtuais, como as chamadas\u00a0criptomoedas. Com as novas regras,\u00a0o investidor passar\u00e1 a tributar os ganhos anualmente. Como era:\u00a0a negocia\u00e7\u00e3o de ativos configurava ganho de [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":2950,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[14],"tags":[],"class_list":["post-2955","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\/2955","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\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/www.fialdiniadvogados.com.br\/painel\/wp-json\/wp\/v2\/comments?post=2955"}],"version-history":[{"count":7,"href":"https:\/\/www.fialdiniadvogados.com.br\/painel\/wp-json\/wp\/v2\/posts\/2955\/revisions"}],"predecessor-version":[{"id":2962,"href":"https:\/\/www.fialdiniadvogados.com.br\/painel\/wp-json\/wp\/v2\/posts\/2955\/revisions\/2962"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.fialdiniadvogados.com.br\/painel\/wp-json\/wp\/v2\/media\/2950"}],"wp:attachment":[{"href":"https:\/\/www.fialdiniadvogados.com.br\/painel\/wp-json\/wp\/v2\/media?parent=2955"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.fialdiniadvogados.com.br\/painel\/wp-json\/wp\/v2\/categories?post=2955"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.fialdiniadvogados.com.br\/painel\/wp-json\/wp\/v2\/tags?post=2955"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}