<\/p>\n
The Brazilian Federal Revenue Service has published Normative Instruction RFB No. 2,312\/2026, establishing the rules applicable to the 2026 Individual Income Tax Return (IRPF) and introducing relevant updates, including new filing thresholds and enhancements to the pre-filled tax return.<\/p>\n
This year, the pre-filled tax return will include expanded information, such as eSocial data relating to domestic employees, information on income from variable-income investments, and payments made through DARF. In addition, the online filing system will issue alerts to assist taxpayers in promptly correcting potentially inconsistent information, such as unusually high medical expenses or the absence of a CPF-linked Pix key for refund purposes.<\/p>\n
A notable innovation in this year\u2019s return is the inclusion of income earned through betting platforms (bets<\/em>), as well as any balances maintained on such platforms by taxpayers, which must be properly reported. A specific code has been created for the identification of this type of income.<\/p>\n With respect to filing requirements, taxpayers must submit a return if, during 2025, they fall within at least one of the following categories:<\/p>\n Mandatory Filing Criteria<\/strong><\/p>\n The filing period will begin on March 23 and end on May 29, 2026. Returns may be submitted through the Tax Return Preparation Program (PGD) or the \u201cMeu Imposto de Renda\u201d system. The PGD will be available for download starting March 20; however, submission of returns will only be enabled as of March 23, when the pre-filled return data will also become available.<\/p>\n Our partners Daniel Zugman (dzugman@bvzadvogados.com.br<\/a>) and Frederico Bastos (fbastos@bvzadvogados.com.br<\/a>) are available to discuss this matter.<\/p>\n BVZ Team<\/p>","protected":false},"excerpt":{"rendered":" The Brazilian Federal Revenue Service has published Normative Instruction RFB No. 2,312\/2026, establishing the rules applicable to the 2026 Individual Income […]<\/p>\n","protected":false},"author":1,"featured_media":3018,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[12],"tags":[],"class_list":["post-3017","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-informativo"],"acf":[],"yoast_head":"\n\n