A menos de 20 horas do prazo final para a entrega da Declaração do Imposto sobre a Renda da Pessoa Física, uma das dúvidas dos contribuintes é qual o modelo de declaração entregar: simplificado ou completo? A escolha depende do perfil de gastos de cada contribuinte, o que interfere no volume das deduções que diminuem o imposto a pagar ou aumentam a restituição.
Indicada para quem tem poucas despesas a deduzir, a declaração simplificada considera um desconto padrão de 20% sobre a base de cálculo do imposto. A declaração completa é indicada para quem tem mais gastos a deduzir, como filhos incluídos como dependentes, escola particular, plano de saúde e fundos de previdência privada.
O desconto da declaração simplificada é limitado a R$ 16.754,34. Caso o volume de deduções supere esse valor, a declaração completa torna-se mais vantajosa.
Por definição, o programa de preenchimento da declaração vem com o modelo completo (“opção de tributação por deduções legais”) selecionado. No entanto, o contribuinte não precisa se preocupar porque o próprio sistema avisa qual opção é a mais vantajosa.
O contribuinte deve informar os gastos como se estivesse preenchendo a declaração completa. Ao terminar de inserir os dados, basta consultar a janela “opção pela tributação”, no canto inferior esquerdo da tela. Nesse campo, é possível comparar o volume de imposto a pagar ou de restituição a receber. Caso a opção “por desconto simplificado” se revele mais vantajosa, o declarante deve clicar nela que o programa, automaticamente, aplicará o desconto padrão de 20%.
A escolha pelo modelo simplificado não afeta a obrigatoriedade de declarar todos os dados. Independentemente da opção, o contribuinte deve informar todas as fontes de renda própria e dos dependentes, assim como o patrimônio, as aplicações financeiras, os impostos descontados na fonte, recolhidos pelo carnê-leão (para autônomos ou quem receba aluguel) e as contribuições para a Previdência Social.
Os gastos que podem ser deduzidos também precisam ser informados corretamente. Os recibos e as notas fiscais que comprovem as despesas devem ser guardados por pelo menos cinco anos.
Como fazer a declaração
O prazo para entregar a declaração acaba hoje (30) às 23h59min59s. Neste ano, a Receita espera receber 32 milhões de documentos. O prazo inicialmente se encerraria em 30 de abril, mas foi adiado em dois meses por causa da pandemia de coronavírus.
Com os comprovantes de rendimentos e os documentos de despesas dedutíveis em mãos, o contribuinte deverá iniciar o preenchimento da declaração. Segundo a especialista, caso a pessoa já tenha feito e apresentado a declaração em 2019, esse será o ponto de partida. “Basta eu ter a cópia eletrônica dessa declaração e restaurá-la no programa do IRPF”.
Já para quem, em 2020, fará a declaração pela primeira vez, é necessário criá-la no programadisponibilizado pela Receita Federal. Inicialmente, devem ser preenchidos os dados cadastrais, como CPF, nome, endereço e profissão. Em seguida, deve ser declarada a renda auferida, ou seja, a renda do trabalho, renda de aluguel, ou qualquer outra forma que a pessoa tenha recebido rendimentos.
“Vamos dizer que esse é o primeiro bloco de informações da declaração. É o valor dos rendimentos, sejam eles tributáveis, sejam eles isentos de tributação, ou aqueles classificados como tributação exclusiva na fonte. E o valor do imposto pago sobre o valor desses rendimentos auferidos durante o ano de 2019”.
Segundo as normas da Receita Federal, deve entregar a declaração 2020 (ano-base 2019) o contribuinte que recebeu rendimentos tributáveis superiores a R$ 28.559,70 no ano passado, o equivalente a R$ 2.196,90 por mês, incluído o décimo terceiro. Também deve apresentar o documento quem teve receita bruta de atividade rural superior a R$ 142.798,50; contribuintes com rendimentos isentos, não tributáveis ou tributados exclusivamente na fonte de mais de R$ 40 mil, e contribuintes com patrimônio de mais de R$ 300 mil em 31 de dezembro de 2019.
Também deve entregar a declaração quem obteve, em qualquer mês, ganho de capital na alienação de bens ou direitos ou fez operações na bolsa de valores; quem passou à condição de residente no Brasil em qualquer mês no ano passado e quem optou pela isenção de Imposto de Renda incidente sobre o ganho de capital na venda de imóveis residenciais e comprou outro imóvel até 180 dias depois da venda.
Pagamentos, despesas e bens
Em um segundo bloco da declaração, é necessário o preenchimento dos pagamentos realizados. A declaração de pagamentos pode trazer benefícios ao contribuinte na medida em que eles são classificados como dedutíveis, como despesas médicas, despesas educacionais, e a previdência privada. No terceiro bloco de informações requeridas é necessário declarar bens, direitos e dívidas.
As orientações detalhadas sobre a declaração do IRPF 2020 estão disponíveis no site da Receita Federal. A multa por atraso de entrega é estipulada em 1% ao mês-calendário até 20%. O valor mínimo é R$ 165,74.
Fonte: Agência Brasil
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