The delivery of Income Tax (IR) 2025 began on Monday (17) and among the news is the requirement of detailed information on cryptors.
The IRS now requests that cryptocurrency investors inform their assets in the assets and rights form, following the new rules established in the last two years.
Now, instead of a specific field in the income form, as expected, cryptors should be declared separately, which can cause difficulties for those who perform various transactions.
Law 14.754/23, sanctioned in 2023, establishing that investors must consolidate the gains and losses obtained with the transactions performed in the year.
This means that instead of declaring each transaction individually, the taxpayer must inform the final result of the operations, investigating profits or losses and taxing on this consolidated amount.
Normative Instruction 2180/24, issued by the IRS, details how these changes should be applied in practice, and determines that the cryptors are informed in the assets and rights form, separating them by type of asset.
According to tax lawyer Thiago Barbosa Wanderley, partner of Salles Nogueira Advogados, the IRS’s decision can generate confusion among investors, as consolidated information on the gain or loss of cryptors will require greater control over transactions performed throughout the year.
“This change in the IR Declaration Program should bring investors headache, given that the field separates each type of crypto, which can cause difficulty in detail the consolidated result of operations performed abroad,” points out the expert.
Other changes
In addition, they include the expansion of the exemption limit for taxable income, which is now R $ 33,888.00, and the inclusion of new fields for the declaration of assets and investments abroad.
The IRS also, which now brings data on cryptors and real estate transactions, facilitating the filling for taxpayers who already use the system. However, it will only be available entirely on April 1st.
Another important point is the new rules for tax installment and payment, which can be divided up to 8 times. Revenue also established a deadline until May 9 to activate the first installment automatic debit; After this date, automatic debt will only be valid from the second installment.
Regarding refund, the revenue also maintained it, in addition to ensuring easier for those who authorize an accountant or someone else to transmit the statement.
