{"id":1149,"date":"2021-03-01T18:59:00","date_gmt":"2021-03-01T21:59:00","guid":{"rendered":"https:\/\/dnafinanceiro.com\/blog\/imposto-de-renda-2017-quem-declara-regras-2\/"},"modified":"2025-05-09T12:19:56","modified_gmt":"2025-05-09T15:19:56","slug":"imposto-de-renda-quem-declara-regras","status":"publish","type":"post","link":"https:\/\/dnafinanceiro.com\/blog\/imposto-de-renda-quem-declara-regras\/","title":{"rendered":"Imposto de Renda 2025 \u2013 Quem deve declarar e quais s\u00e3o as regras principais."},"content":{"rendered":"\n<figure class=\"wp-block-audio\"><audio controls src=\"https:\/\/dnafinanceiro.com\/blog\/wp-content\/uploads\/2025\/05\/irpf-2025.wav\"><\/audio><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"0-quem-deve-declarar\"><span class=\"ez-toc-section\" id=\"Quem_deve_declarar\"><\/span>Quem deve declarar:<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Est\u00e1 obrigado a entregar a Declara\u00e7\u00e3o de Ajuste Anual do Imposto de Renda de Pessoa F\u00edsica em 2025 quem, em 2024, se enquadrou em pelo menos uma das seguintes condi\u00e7\u00f5es:<\/p>\n\n\n\n<p><style type=\"text\/css\">table#tb1 td,table#tb1 th{padding:10px;font-weight:normal}table#tb1 tr.odd{background-color:white;}table#tb1 th{font-weight:bold;background-color:#4095CD;color:white;}<\/style><\/p>\n\n\n\n<figure id=\"tb1\" class=\"wp-block-table\"><table><thead><tr><th>Crit\u00e9rios<\/th><th>Condi\u00e7\u00f5es<\/th><\/tr><\/thead><tbody><tr><td><strong>Rendimentos tribut\u00e1veis<\/strong><\/td><td>Recebeu rendimentos tribut\u00e1veis (como sal\u00e1rios e alugu\u00e9is) cuja soma anual foi superior a <strong>R$ 30.600,00<\/strong>.<\/td><\/tr><tr><td><strong>Rendimentos isentos<\/strong><\/td><td>Recebeu rendimentos isentos, n\u00e3o tribut\u00e1veis ou tributados exclusivamente na fonte (como indeniza\u00e7\u00f5es trabalhistas, caderneta de poupan\u00e7a ou doa\u00e7\u00f5es) em valor superior a <strong>R$ 40.000,00<\/strong>.<\/td><\/tr><tr><td><strong>Ganhos de capital e opera\u00e7\u00f5es em Bolsa de Valores<\/strong><\/td><td>Obteve, em qualquer m\u00eas, ganho de capital na venda de bens ou direitos, sujeito \u00e0 incid\u00eancia do imposto, ou realizou opera\u00e7\u00f5es em bolsas de valores, mercadorias, futuros e similares. <\/td><\/tr><tr><td><strong>Venda de im\u00f3vel com isen\u00e7\u00e3o de imposto sobre ganho de capital<\/strong><\/td><td>Optou pela isen\u00e7\u00e3o do IR sobre o ganho de capital na venda de im\u00f3veis residenciais, desde que o valor tenha sido aplicado na compra de outro im\u00f3vel no Brasil dentro de <strong>180 dias<\/strong>.<\/td><\/tr><tr><td><strong>Atividade rural<\/strong><\/td><td>a) Obteve receita bruta anual superior a <strong>R$ 153.198,50<\/strong>.<br><br>b) Pretenda compensar preju\u00edzos de anos anteriores ou do pr\u00f3prio ano-calend\u00e1rio de 2024.<\/td><\/tr><tr><td><strong>Bens e direitos<\/strong><\/td><td>Possu\u00eda, em <strong>31 de dezembro de 2024<\/strong>, bens ou direitos (inclusive terra nua) com valor total superior a <strong>R$ 300.000,00<\/strong>.<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"1-declara%C3%A7%C3%A3o-completa-x-simplificada\"><span class=\"ez-toc-section\" id=\"Declaracao_completa_x_simplificada\"><\/span>Declara\u00e7\u00e3o completa x simplificada<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Existem duas formas de formatar sua declara\u00e7\u00e3o de Imposto de Renda no sistema da Receita: <strong>simplificada<\/strong> e <strong>completa<\/strong>.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Declaracao_Simplificada\"><\/span><strong>Declara\u00e7\u00e3o Simplificada<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>A regra para a declara\u00e7\u00e3o simplificada continua a mesma. Quem optar por essa modalidade ter\u00e1 um desconto padr\u00e3o de <strong>20%<\/strong> sobre a renda tribut\u00e1vel. Esse abatimento substitui todas as dedu\u00e7\u00f5es legais da declara\u00e7\u00e3o completa. O limite do desconto para 2025 \u00e9 de <strong>R$ 17.564,34<\/strong>.<\/p>\n\n\n\n<div style=\"width:100%; height:auto; padding:10px 0;\">\n    <a href=\"https:\/\/dnafinanceiro.com\/campanhas\/imposto-de-renda?utm_source=reference&amp;utm_medium=banner&amp;utm_campaign=blog-texto&amp;utm_content=irpf-2020\" target=\"_blank\" rel=\"noopener\">\n        <figure class=\"wp-block-image size-large\">\n            <img decoding=\"async\" loading=\"lazy\" width=\"1024\" height=\"235\" src=\"https:\/\/dnafinanceiro.com\/blog\/wp-content\/uploads\/2024\/11\/banner-ir-1024x235.jpg\" alt=\"\" class=\"wp-image-5802\" srcset=\"https:\/\/dnafinanceiro.com\/blog\/wp-content\/uploads\/2024\/11\/banner-ir-1024x235.jpg 1024w, https:\/\/dnafinanceiro.com\/blog\/wp-content\/uploads\/2024\/11\/banner-ir-300x69.jpg 300w, https:\/\/dnafinanceiro.com\/blog\/wp-content\/uploads\/2024\/11\/banner-ir-768x176.jpg 768w, https:\/\/dnafinanceiro.com\/blog\/wp-content\/uploads\/2024\/11\/banner-ir-1536x353.jpg 1536w, https:\/\/dnafinanceiro.com\/blog\/wp-content\/uploads\/2024\/11\/banner-ir-2048x470.jpg 2048w, https:\/\/dnafinanceiro.com\/blog\/wp-content\/uploads\/2024\/11\/banner-ir-1200x276.jpg 1200w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/>\n        <\/figure>\n    <\/a>\n<\/div>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Declaracao_Completa\"><\/span><strong>Declara\u00e7\u00e3o Completa<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Contribuintes com gastos significativos com <strong>dependentes, sa\u00fade e educa\u00e7\u00e3o<\/strong> podem optar pela declara\u00e7\u00e3o completa para deduzir essas despesas. Confira os limites:<\/p>\n\n\n\n<ul>\n<li><strong>Dependentes<\/strong>: at\u00e9 <strong>R$ 2.275,08<\/strong> por dependente.<\/li>\n\n\n\n<li><strong>Educa\u00e7\u00e3o<\/strong>: limite de <strong>R$ 3.561,50<\/strong> por dependente, incluindo ensino infantil, fundamental, m\u00e9dio, t\u00e9cnico e superior.<\/li>\n\n\n\n<li><strong>Despesas M\u00e9dicas<\/strong>: n\u00e3o h\u00e1 limite para dedu\u00e7\u00e3o. Inclui gastos com m\u00e9dicos, dentistas, psic\u00f3logos, exames laboratoriais e pr\u00f3teses ortop\u00e9dicas e dent\u00e1rias.<\/li>\n\n\n\n<li><strong>Contribui\u00e7\u00e3o Patronal de Empregados Dom\u00e9sticos<\/strong>: <strong>n\u00e3o \u00e9 mais permitida<\/strong> como dedu\u00e7\u00e3o.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Como_declarar\"><\/span><strong>Como declarar?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>A declara\u00e7\u00e3o do Imposto de Renda pode ser feita de tr\u00eas formas:<\/p>\n\n\n\n<ol start=\"1\">\n<li><strong>Computador<\/strong>: utilizando o <strong>Programa Gerador da Declara\u00e7\u00e3o (PGD)<\/strong> no site da Receita Federal (<a href=\"http:\/\/rfb.gov.br\">rfb.gov.br<\/a>).<\/li>\n\n\n\n<li><strong>Portal e-CAC<\/strong>: acesso via <strong>Declara\u00e7\u00e3o IRPF 2025 on-line<\/strong>, apenas com certificado digital.<\/li>\n\n\n\n<li><strong>Dispositivos m\u00f3veis<\/strong>: pelo aplicativo <strong>\u201cFazer Declara\u00e7\u00e3o\u201d<\/strong> no <strong>APP IRPF 2025<\/strong>.<\/li>\n<\/ol>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"E_o_que_fazer_depois_de_declarar_o_Imposto_de_Renda\"><\/span><strong>E o que fazer depois de declarar o Imposto de Renda?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Ap\u00f3s a declara\u00e7\u00e3o, \u00e9 poss\u00edvel consultar as restitui\u00e7\u00f5es do IRPF pela internet. A Receita Federal disponibiliza essas informa\u00e7\u00f5es no site <a href=\"http:\/\/www.receita.fazenda.gov.br\">www.receita.fazenda.gov.br<\/a>. \u00c9 fundamental acompanhar o status da declara\u00e7\u00e3o para evitar problemas.<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td><b>Lote<\/b><\/td><td><b>Data<\/b><\/td><\/tr><tr><td><span style=\"font-weight: 400;\">1\u00ba<\/span><\/td><td><span style=\"font-weight: 400;\">31\/05\/202<\/span>5<\/td><\/tr><tr><td><span style=\"font-weight: 400;\">2\u00ba<\/span><\/td><td><span style=\"font-weight: 400;\">30\/06\/202<\/span>5<\/td><\/tr><tr><td><span style=\"font-weight: 400;\">3\u00ba<\/span><\/td><td>31\/07\/2025<\/td><\/tr><tr><td><span style=\"font-weight: 400;\">4\u00ba<\/span><\/td><td><span style=\"font-weight: 400;\">30\/08\/2025<\/span><\/td><\/tr><tr><td><span style=\"font-weight: 400;\">5\u00ba<\/span><\/td><td>30\/09\/2025<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>\ud83d\udd39 <strong>Aten\u00e7\u00e3o<\/strong>: a data de transmiss\u00e3o considerada ser\u00e1 a da <strong>\u00faltima declara\u00e7\u00e3o enviada<\/strong>.<\/p>\n\n\n\n<p>Mantenha seus documentos organizados e n\u00e3o perca os prazos!<\/p>\n\n\n\n<div style=\"width:100%; height:auto; padding:10px 0;\">\n    <a href=\"https:\/\/dnafinanceiro.com\/campanhas\/imposto-de-renda?utm_source=reference&amp;utm_medium=banner&amp;utm_campaign=blog-texto&amp;utm_content=irpf-2020\" target=\"_blank\" rel=\"noopener\">\n        <figure class=\"wp-block-image size-large\">\n            <img decoding=\"async\" loading=\"lazy\" width=\"1024\" height=\"235\" src=\"https:\/\/dnafinanceiro.com\/blog\/wp-content\/uploads\/2024\/11\/banner-ir-1024x235.jpg\" alt=\"\" class=\"wp-image-5802\" srcset=\"https:\/\/dnafinanceiro.com\/blog\/wp-content\/uploads\/2024\/11\/banner-ir-1024x235.jpg 1024w, https:\/\/dnafinanceiro.com\/blog\/wp-content\/uploads\/2024\/11\/banner-ir-300x69.jpg 300w, https:\/\/dnafinanceiro.com\/blog\/wp-content\/uploads\/2024\/11\/banner-ir-768x176.jpg 768w, https:\/\/dnafinanceiro.com\/blog\/wp-content\/uploads\/2024\/11\/banner-ir-1536x353.jpg 1536w, https:\/\/dnafinanceiro.com\/blog\/wp-content\/uploads\/2024\/11\/banner-ir-2048x470.jpg 2048w, https:\/\/dnafinanceiro.com\/blog\/wp-content\/uploads\/2024\/11\/banner-ir-1200x276.jpg 1200w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/>\n        <\/figure>\n    <\/a>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Mar\u00e7o come\u00e7ou e com ele a temporada de entrega da declara\u00e7\u00e3o de imposto de renda para pessoas f\u00edsicas no Brasil. O primeiro passo \u2013 antes mesmo de come\u00e7ar a revirar as gavetas atr\u00e1s dos comprovantes de renda e despesas \u2013 \u00e9 entender algumas regras e verificar se voc\u00ea esta ou n\u00e3o obrigado a realizar a entrega da declara\u00e7\u00e3o, por isso vamos conhecer a seguir as principais regras.<\/p>\n","protected":false},"author":11,"featured_media":6052,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_coblocks_attr":"","_coblocks_dimensions":"","_coblocks_responsive_height":"","_coblocks_accordion_ie_support":"","ub_ctt_via":"","_mi_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"_mbp_gutenberg_autopost":false},"categories":[75],"tags":[76,73,695],"aioseo_notices":[],"featured_image_src":"https:\/\/dnafinanceiro.com\/blog\/wp-content\/uploads\/2025\/02\/QUEM-DEVE-DECLARAR-E-QUAIS-SAO-AS-REGRAS-PRINCIPAIS-600x400.jpg","author_info":{"display_name":"Fernando Porto","author_link":"https:\/\/dnafinanceiro.com\/blog\/author\/luiz-portodnafinanceiro-com\/"},"featured_image_src_square":"https:\/\/dnafinanceiro.com\/blog\/wp-content\/uploads\/2025\/02\/QUEM-DEVE-DECLARAR-E-QUAIS-SAO-AS-REGRAS-PRINCIPAIS-600x600.jpg","amp_enabled":true,"_links":{"self":[{"href":"https:\/\/dnafinanceiro.com\/blog\/wp-json\/wp\/v2\/posts\/1149"}],"collection":[{"href":"https:\/\/dnafinanceiro.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/dnafinanceiro.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/dnafinanceiro.com\/blog\/wp-json\/wp\/v2\/users\/11"}],"replies":[{"embeddable":true,"href":"https:\/\/dnafinanceiro.com\/blog\/wp-json\/wp\/v2\/comments?post=1149"}],"version-history":[{"count":5,"href":"https:\/\/dnafinanceiro.com\/blog\/wp-json\/wp\/v2\/posts\/1149\/revisions"}],"predecessor-version":[{"id":6203,"href":"https:\/\/dnafinanceiro.com\/blog\/wp-json\/wp\/v2\/posts\/1149\/revisions\/6203"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/dnafinanceiro.com\/blog\/wp-json\/wp\/v2\/media\/6052"}],"wp:attachment":[{"href":"https:\/\/dnafinanceiro.com\/blog\/wp-json\/wp\/v2\/media?parent=1149"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/dnafinanceiro.com\/blog\/wp-json\/wp\/v2\/categories?post=1149"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/dnafinanceiro.com\/blog\/wp-json\/wp\/v2\/tags?post=1149"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}