Colaboração: Andrea Moreira Inti Comunicação
A Receita Federal já liberou o programa do Imposto de Renda ano base 2020 e com muitas novidades. Para quem ainda está organizando a papelada para a declaração que começou no dia 1º de março e se encerra no dia 30 de abril, a advogada tributarista e fiscal, e Head of Tax da Gameiro Advogados, Adriana Lacerda, destaca a importância de ficar atento às mudanças.
“Muitas pessoas esperavam uma prorrogação do prazo, mas a Receita Federal manteve o período de 60 dias. Sem dúvida, a principal novidade e que já era esperada por especialistas, está na declaração e devolução do Auxílio Emergencial, de qualquer valor para rendimentos tributáveis, até o teto de R$ 22.847,76, que se refere a 1ª faixa de rendimentos da tabela progressiva multiplicada por 12 meses”, explica Adriana.
Ela lembra ainda que a fim de facilitar esse processo, após o preenchimento da declaração o sistema avisará ao contribuinte se deveria ou não devolver o Auxílio Emergencial. Se for preciso devolver, o programa gerar automaticamente um DARF para pagamento com o valor entendido para devolução.
Já para quem ao declarar tiver restituição poderá incluir – além de conta corrente e poupança – a conta pagamento. Adriana lembra que essa medida surgiu graças a existência de novas empresas, principalmente fintechs que surgiram nos últimos anos com novas modalidades de conta recebedora ou de movimentação.
Inventário
Outra novidade no IRPF 2021 é para os casos de existência no ano de 2020 de sobrepartilhas em processos de inventário. “Os novos bens terão um campo próprio de “sobrepartilha” dentro da declaração de espólio, seja final ou intermediária. Isso foi feito para evitar o contribuinte de ter que retificar a declaração final ou intermediaria de espólio o que gerava um transtorno desnecessário”, esclarece a advogada tributarista.
Aposentadoria
Outra novidade está nos valores excedentes aos isentos para aposentadorias acima de 65 anos que será calculado automaticamente pelo sistema. “Facilita a vida daqueles que não recebem o informe de rendimentos com os valores segregados pela fonte pagadora e precisavam fazer o cálculo na mão, ou seja, fora do sistema. Agora será mais fácil”, salienta Adriana Lacerda.
Declaração de dependente
Outro ponto de atenção para o IRPF 2021 se refere as informações dos dependentes que não ficarão mais disponíveis na declaração pré-preenchida. “Somente após a concessão de procuração eletrônica do dependente pelo portal e-CAC ou formulário no site da Receita Federal e entregue nas unidades para validação é que o titular terá autorização para realizar a declaração do dependente”, destaca a advogada que orienta ainda o início das declarações o mais cedo possível a fim de realizar possíveis correções.
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