SOLUÇÃO DE CONSULTA Nº 111, DE 29 DE JUNHO DE 2021
Data | 29 Junho 2021 |
Data de publicação | 01 Julho 2021 |
Páginas | 27-27 |
Órgão | Ministério da Economia,Secretaria Especial da Receita Federal do Brasil,Subsecretaria-Geral da Receita Federal do Brasil,Subsecretaria de Tributação e Contencioso,Coordenação-Geral de Tributação |
Seção | DO1 |
SOLUÇÃO DE CONSULTA Nº 111, DE 29 DE JUNHO DE 2021
Assunto: Imposto sobre a Renda de Pessoa Física - IRPF
ISENÇÃO. INVESTIDOR ESTRANGEIRO. NÃO-RESIDENTE. GANHO DE CAPITAL. REGIME ESPECIAL.
A pessoa física brasileira não-residente no País faz jus à isenção de rendimentos de ganho de capital auferidos por investidor estrangeiro não residente em País com Tributação Favorecida, nos termos da Lei nº 9.430, de 1996 (regime especial de tributação para investidores estrangeiros) a partir da data da saída definitiva, quando o momento da saída seja anterior a data criação da obrigação de apresentar Comunicação Definitiva de Saída do País (CDSD).
Dispositivos Legais: Art. 81, da Lei nº 8.891, de 20 de janeiro de 1.995; Art. 876, do Decreto nº 9.580, de 22 de novembro de 2018; arts. 88, 89 e 90, da Instrução Normativa RFB nº 1.585, de 31 de agosto de 2.015; arts. 2º, 3º e 10, §1º, da Instrução Normativa SRF nº 208, de 27 de setembro de 2002; art. 2º, da Instrução Normativa RFB nº 1.008, de 09 de fevereiro de 2010; Ato Declaratório Interpretativo RFB nº 1, de 18 de janeiro de 2016.
FERNANDO MOMBELLI
Coordenador-Geral
SOLUÇÃO DE CONSULTA Nº 113, DE 29 DE JUNHO DE 2021
Assunto: Imposto sobre a Importação - II
ADMISSÃO TEMPORÁRIA. APERFEIÇOAMENTO ATIVO. PRODUTOS IMPORTADOS PARA UTILIZAÇÃO COMO INSUMO EM PRODUTO A SER EXPORTADO.
Importação de bens que serão destinados à utilização como insumo na industrialização de produtos a serem exportados não se enquadra no Regime Aduaneiro Especial de Admissão Temporária para Aperfeiçoamento Ativo, mesmo na...
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