Income tax 2023: how to declare a real estate investment fund?

Funds, which distribute exempt dividends, must be declared in the “Assets and Rights” form, as well as the capital gain

That has real estate funds you have to be careful when Personal income tax return (DIRPF) 2023. Even if dividends are exempt, they must be declared, as well as the amount invested and the capital gain in case of sale of shares.

To begin with, you need to separate your tax return and your history of trades made month by month, as well as the DARF (Federal Revenue Collection Documents) of the Income Tax levied on capital gains, in the case of capital gains obtained from the sale of units.

open “Variable Income” there is a specific field for declaring transactions with real estate investment funds. The net result for the period (profit or loss), the withholding tax and the monthly amount paid in tax must be declared there.

It is also necessary to mention the CNPJ of the Real Estate Fund. Declare, in the form “Goods and rights”, select Group 07 (Funds) and then Code 03 (Real Estate Funds – FII). There must be the amount applied.

TO “Discrimination” the entity that administers the fund, the CNPJ of the company, and the number of shares, with information on the owner, must be communicated.

In the “situation as at 12/31/2021” the value of the previous declaration (if any) and as at 12/31/2022, the value up to the end of last year must be communicated. The taxpayer must still declare the purchase value of the fund, regardless of the date, as presented in the income statement.

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dividends

Dividends obtained in 2022 must be included in the form “Exempt and non-taxable income” in code 99 (Others). It is worth mentioning that income from funds is exempt from income tax. For this, the investor must have a maximum of 10% of the total shares of the fund, which must have at least 50 shareholders. Valid for trading on the stock exchange.

If you have obtained a capital gain in the last year, you must select the module “Variable Income” and search “Operations in FII”. In column “Net result of the month”, the total profit or loss (preceded by a negative sign) realized each month must be entered. If there was no negotiation, the field must be filled in with “zero”.

Understand the importance of accuracy in your tax return:

Source: Terra

Rose

Rose James is a Gossipify movie and series reviewer known for her in-depth analysis and unique perspective on the latest releases. With a background in film studies, she provides engaging and informative reviews, and keeps readers up to date with industry trends and emerging talents.