With the deadline for the delivery of Income Tax 2025 approaching, taxpayers who have investments need to be aware of the rules.Whether fixed, variable or cryptoactive income, some errors can lead the declarant to fine-tuning. Understanding what should be informed and how to correctly fill each field is essential to maintain fiscal regularity.
Fabiano Azevedo, accounting entrepreneur and ambassador of Omie, cloud management platform, explains that the “obligatoriness is determined by the IRS for: those who had incomes higher than the exemption range, have investments and assets that add up to exceed the value of R$ 800 thousand and who had exempt and non-taxable income with a value greater than R$ 40 thousand”.
1 Keep an eye on the changes for 2025
It is essential to pay attention to changes to ensure the correct fulfillment of their tax obligations. Regarding investments, the annual declaration becomes mandatory for those who earned income abroad from financial investments, profits and dividends.
“The taxpayer must have the securities in hand according to the financial institutions and select in the program of the Annual Income Tax Adjustment Declaration the Goods and Rights sheet and choose the option of the group of Applications and Investments”, explains Azevedo.
2 ^Check your investments and pay attention
It is important to cross-check all sources of income with income reports provided by banks, companies and financial institutions and carefully check which amounts need to be informed and in which Revenue program sheet.
3. Do not forget about international investments
Financial transactions in foreign currency must be converted to real using the official Central Bank quote on the date of the transaction. “It is necessary for the taxpayer to understand whether there was income in international currency or only capital gain to convert, but it is also possible to declare directly in foreign currency or crypto”, says Azevedo.In the “Bens and DIREit is possible to report balances in foreign currency and declare income or capital gains (if any) on the corresponding sheet.
4 And neither of cryptocurrencies
And finally, according to the accountant, the same process of international investments applies to cryptocurrencies, adding information about the type (Bitcoin, Ethereum, etc.) and the exchange used. Earnings from the sale of cryptocurrencies should be calculated monthly and reported in case of profit higher than R$35,000 in the month. “The rules may vary according to the type of asset, but the general principle is proper conversion and accurate detailing to avoid” inconsistencies, concludes Fabiano.
