If you has income tax payable, investing in private pension can be a form of Get a deduction when declaring. According to the IRS rules, up to 12% of income obtained in 2024 can be slaughtered with this modality. However, some details need to be taken into consideration.
The first of these is the type of plan. If the intention is to deduct the tax now, it is necessary to opt for PGBL private pension.
Eduardo Linhares, professor of accounting sciences at the Federal University of Ceará, explains the difference between PGBL and VGBL, which does not guarantee rebate at the time of the statement.
Pope Francis' tomb was made with stone from the region of his grandparents
Pope Francis' tomb was made with stone from the region of his grandparents
“The main difference between PGBL and VGBL is in the tax treatment. The PGBL allows the contributions of IR, but at the time of the rescue, the tax on the total amount of everything that has been deposited: contributions plus income.
I.e: If you invest in a PGBL plan, you have the deduction of income tax nowbut will have to pay tax when withdrawing the benefit. The tax paid may be progressive – which follows the income tax range, from 0% to 27% – or regressive, which is calculated according to the time the benefit has been in force and ranges from 35% to 10%.
Marco Aurélio Pitta, professor at Positivo University, informs which profile best fits each type of supplementary pension.
“PGBL is worthwhile for those who make the statement in the full model and have a high taxable income. The VGBL is best suited for those who use the simplified model or just want to accumulate assets.”
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>> See how to correctly fill each modality in the Income Tax Program:
- PGBL: Inform the amounts in the “payments and donations made” form, using code 36, which corresponds to contributions to supplementary pension entities.
- VGBL: Declare the amounts in the “Goods and Rights” form in Code 97, informing the balance accumulated on December 31 of the previous year and the current one.
To have Right to deduction with private pension, the PGBL plan must have been hired between December 1 and 31, 2024.
If you started the supplementary pension in 2025, it can only be used in the 2026 statement.
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Alimony
All amount paid with alimony established by court decision, an agreement approved in court or public deed is deductible from income tax.
THE Taxpayer must inform the amounts in the “payments made” formusing code 30, which is judicial alimony. It is mandatory to include the full name and the beneficiary's CPF.
Professor Eduardo Linhares warns that You should never declare the CPF of the responsible person who receives on behalf of him.
“If you pay the beneficiary's medical or educational expenses by court order, these amounts can be deducted in the specific” medical expenses “and” instructional expenses “records, respecting the legal limits of deduction. An important point is that these values should not be declared as part of the alimony, but in specific files,” he explains.
Who is required to declare the income tax also must inform the amounts received as a pension. Since 2022, There is no more incidence of tax on this type of income.
In this case, the Values must be informed in the “Exempt and non -taxable income” form in the “Alimony” line.
The CPF of the pays and the total amount received in the year.
“In the case of minors who receive pension, the legal guardian may choose to submit the separate statement on behalf of the child or include these amounts in his own statement, considering the child as dependent,” adds Linhares.
In order not to fall into the fine mesh, it is essential to pay attention to two more points. The first is that no one can be declared as dependent and feeding on the same statement. The second is that not every value given to third parties can be used for deduction.
According to Professor Alessandro Pereira Alves, from the Federal Rural University of Rio de Janeiro (UFRRJ), “if the pension is received without proper judicial support, ie the payment is voluntary and without the document of the court decision or without a public deed, the income cannot be released as exempt, and yes, it will be a taxable income, received from individuals”.
It is essential to have all the documentation that proves the payment of the judicial pension so you have no problems with the tax authorities.
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Anti-Fake: Has the income tax rate increased to 35%?
THE IR Duvids 2025 It also brings information about a current that around and a half circulates through social networks and WhatsApp. She points to an alleged decree that would have increased the income tax rate to 35%. The message makes direct criticism of the federal government and ends with a sharing request.
“Decree that increases from 27.5 to 35% the tax rate of income tax. This readjustment directly reaches the middle class. Without wanting to cut spending, the government, with its lush incompetence, either, as always, passing to the population. So it is mild: steal, manage badly and give us the bill to pay.
This message is fakeas explained by José Carlos Fonseca, Fiscal Auditor of the IRS.
“It's fake, the tax rate has increased to 35%? Yes, it's fake. The income tax rate today, maximum in Brazil, is 27.5%. To have any modification of this rate, more or less, it needs to go through Congress and have presidential approval. In Brazil, the progressive table starts with a taxation of 7.5%and goes up to 27.5%. aliquot for the population ”.
Francisco Leocádio, tax lawyer at Souza Okawa, reinforces that the Bill that provides for the taxation of so -called super rich has nothing to do with the values described in fake news.
“There is a project so that, from next year, there will be a minimum taxation of 10%. But this minimum tax is progressive for those who earn 600 to 1.2 million, and, from 1.2 million, would still be 10%. But that does not mean that the income tax increased to 35%.”
That is: it is false that the income tax rate has risen or rise to 35%.
In order not to fall to fake news, stay tuned here on the IR 2025 guardians.