[{"@context":"https:\/\/schema.org\/","@type":"NewsArticle","@id":"https:\/\/jornalcontabil-br.noticiasgoianas.com\/noticia\/nova-regra-do-iof-aumenta-custo-de-credito-para-empresas-e-atinge-planos-de-previdencia-de-alta-renda\/amp\/#newsarticle","url":"https:\/\/jornalcontabil-br.noticiasgoianas.com\/noticia\/nova-regra-do-iof-aumenta-custo-de-credito-para-empresas-e-atinge-planos-de-previdencia-de-alta-renda\/amp\/","headline":"Nova regra do IOF aumenta custo de cr\u00e9dito para empresas e atinge planos de previd\u00eancia de alta renda","mainEntityOfPage":"https:\/\/jornalcontabil-br.noticiasgoianas.com\/noticia\/nova-regra-do-iof-aumenta-custo-de-credito-para-empresas-e-atinge-planos-de-previdencia-de-alta-renda\/","datePublished":"2025-05-23T09:05:17-03:00","dateModified":"2025-05-23T09:05:18-03:00","description":"Especialistas alertam para alta de carga tribut\u00e1ria e poss\u00edveis efeitos econ\u00f4micos e jur\u00eddicos do novo decreto","articleSection":"Direito","articleBody":"O Decreto n\u00ba 12.466\/2025, publicado em 22 de maio, promove um reajuste expressivo das al\u00edquotas do IOF sobre opera\u00e7\u00f5es de cr\u00e9dito, c\u00e2mbio e seguros \u2014 atingindo diretamente empresas, investidores e at\u00e9 planos de previd\u00eancia privada. A norma j\u00e1 est\u00e1 em vigor para a maioria das opera\u00e7\u00f5es, com exce\u00e7\u00e3o dos contratos de \u201cforfait\u201d e \u201crisco sacado\u201d, que am a ser tributados a partir de 1\u00ba de junho. IOF e o Car\u00e1ter Extrafiscal Embora o IOF tenha car\u00e1ter extrafiscal, com fun\u00e7\u00e3o regulat\u00f3ria, especialistas veem no decreto um movimento arrecadat\u00f3rio diante da press\u00e3o fiscal e das metas do arcabou\u00e7o. Para o\u00a0advogado Eduardo Natal, s\u00f3cio do escrit\u00f3rio Natal & Manssur, \u201co governo se vale da flexibilidade do IOF para promover um aumento de carga sem necessidade de observar a anterioridade anual ou nonagesimal. O impacto ser\u00e1 direto sobre quem precisa de financiamento, cr\u00e9dito e opera\u00e7\u00f5es de c\u00e2mbio \u2014 elevando o custo do capital e podendo gerar efeitos econ\u00f4micos indiretos de m\u00e9dio prazo\u201d. Na avalia\u00e7\u00e3o de\u00a0L\u00edvia Heringer, advogada do Ambiel Belfiore Gomes Hanna Advogados, especialista em Direito Tribut\u00e1rio e Contabilidade, o decreto amplia a fun\u00e7\u00e3o regulat\u00f3ria do IOF e aumenta substancialmente o custo de opera\u00e7\u00f5es estrat\u00e9gicas da economia. A al\u00edquota m\u00e1xima para cr\u00e9dito empresarial, por exemplo, praticamente dobrou. Empresas do Simples Nacional tamb\u00e9m aram a pagar mais, mesmo com a manuten\u00e7\u00e3o de condi\u00e7\u00f5es diferenciadas. \u201cOpera\u00e7\u00f5es que antes geravam d\u00favida, como o \u2018risco sacado\u2019, agora am a ser expressamente tributadas, o que elimina incertezas jur\u00eddicas, mas amplia a base de incid\u00eancia\u201d, explica. A advogada tamb\u00e9m destaca a al\u00edquota de 5% para aportes mensais acima de R$ 50 mil em planos VGBL, medida que mira investidores de alta renda. \u201cEmbora o foco seja combater o uso desses produtos como estrat\u00e9gia de blindagem patrimonial, h\u00e1 impacto no planejamento previdenci\u00e1rio de longo prazo\u201d, afirma. Para o\u00a0tributarista Ranieri Genari, membro da Comiss\u00e3o de Direito Tribut\u00e1rio da OAB\/Ribeir\u00e3o Preto e consultor tribut\u00e1rio na Evoinc, a medida levanta questionamentos constitucionais. \u201cO aumento da tributa\u00e7\u00e3o para empresas do Simples Nacional contraria o princ\u00edpio do tratamento favorecido previsto na legisla\u00e7\u00e3o. Micro e pequenas empresas n\u00e3o est\u00e3o sendo efetivamente diferenciadas nesse cen\u00e1rio\u201d, aponta. Ele tamb\u00e9m chama aten\u00e7\u00e3o para a al\u00edquota \u00fanica de 3,5% nas opera\u00e7\u00f5es de c\u00e2mbio, que agora atinge remessas internacionais, cart\u00f5es, compra de moeda estrangeira e aplica\u00e7\u00f5es no exterior. \u201cIsso tende a desestimular investimentos fora do pa\u00eds, com poss\u00edveis reflexos na balan\u00e7a comercial e no dia a dia de multinacionais que fazem movimenta\u00e7\u00f5es internacionais de rotina.\u201d Principais pontos do Decreto n\u00ba 12.466\/2025: Cr\u00e9dito empresarial: al\u00edquota m\u00e1xima sobe de 1,88% para at\u00e9 3,95% ao ano; Simples Nacional: nova al\u00edquota pode chegar a 1,95% ao ano; C\u00e2mbio: al\u00edquota \u00fanica de 3,5% para diversas opera\u00e7\u00f5es (cart\u00f5es, remessas, compra de moeda estrangeira); Planos VGBL: 5% de IOF sobre aportes mensais superiores a R$ 50 mil; Opera\u00e7\u00f5es como \u201crisco sacado\u201d: am a ser formalmente tributadas a partir de 01\/06\/2025. Fontes: Livia Heringer, advogada do Ambiel Belfiore Gomes Hanna Advogados, \u00e9 especialista e mestra em Direito Tribut\u00e1rio; e especialista em Contabilidade, Controladoria e Finan\u00e7as. Eduardo Natal, s\u00f3cio do escrit\u00f3rio Natal & Manssur Advogados, mestre em Direito Tribut\u00e1rio pela PUC\/SP e presidente do Comit\u00ea de Transa\u00e7\u00e3o Tribut\u00e1ria da Associa\u00e7\u00e3o Brasileira da Advocacia Tribut\u00e1ria (ABAT). Ranieri Genari, advogado especialista em Direito Tribut\u00e1rio pelo IBET, membro da Comiss\u00e3o de Direito Tribut\u00e1rio da OAB\/Ribeir\u00e3o Preto, consultor tribut\u00e1rio na Evoinc.","keywords":["alta renda"," custo de cr\u00e9dito"," destaque"," forfait"," IOF"," Nova Regra IOF"," previd\u00eancia"," simples nacional"," "],"name":"Nova regra do IOF aumenta custo de cr\u00e9dito para empresas e atinge planos de previd\u00eancia de alta renda","thumbnailUrl":"https:\/\/jornalcontabil-br.noticiasgoianas.com\/wp-content\/s\/2025\/01\/7-opcoes-de-carreiras-para-contadores-150x150.jpg","wordCount":"528","timeRequired":"PT2M20S","mainEntity":{"@type":"WebPage","@id":"https:\/\/jornalcontabil-br.noticiasgoianas.com\/noticia\/nova-regra-do-iof-aumenta-custo-de-credito-para-empresas-e-atinge-planos-de-previdencia-de-alta-renda\/amp\/"},"author":{"@type":"Person","name":"Ricardo de Freitas","description":"Ricardo de Freitas n\u00e3o \u00e9 apenas o CEO e Jornalista do Portal Jornal Cont\u00e1bil, mas tamb\u00e9m possui uma s\u00f3lida trajet\u00f3ria como principal executivo e consultor de grandes empresas de software no Brasil. 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Ainda em 2010, demonstrou sua expertise em comunica\u00e7\u00e3o e neg\u00f3cios ao lan\u00e7ar com sucesso o livro \"A Revolu\u00e7\u00e3o de Marketing para Empresas de Contabilidade\", uma obra que se tornou refer\u00eancia para o setor cont\u00e1bil em busca de novas abordagens de marketing e relacionamento com clientes. 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Contabilidade

Nova regra do IOF aumenta custo de crédito para empresas e atinge planos de previdência de alta renda 1y4917

O Decreto nº 12.466/2025, publicado em 22 de maio, promove um reajuste expressivo das alíquotas do IOF sobre operações de crédito, câmbio e seguros — atingindo diretamente empresas, investidores e até planos de previdência privada. A norma já está em vigor para a maioria das operações, com exceção dos contratos de “forfait” e “risco sacado”, que am a ser tributados a partir de 1º de junho.

IOF e o Caráter Extrafiscal 1k1w5d

Embora o IOF tenha caráter extrafiscal, com função regulatória, especialistas veem no decreto um movimento arrecadatório diante da pressão fiscal e das metas do arcabouço. Para o advogado Eduardo Natal, sócio do escritório Natal & Manssur, “o governo se vale da flexibilidade do IOF para promover um aumento de carga sem necessidade de observar a anterioridade anual ou nonagesimal.

O impacto será direto sobre quem precisa de financiamento, crédito e operações de câmbio — elevando o custo do capital e podendo gerar efeitos econômicos indiretos de médio prazo”.

Na avaliação de Lívia Heringer, advogada do Ambiel Belfiore Gomes Hanna Advogados, especialista em Direito Tributário e Contabilidade, o decreto amplia a função regulatória do IOF e aumenta substancialmente o custo de operações estratégicas da economia. A alíquota máxima para crédito empresarial, por exemplo, praticamente dobrou.

Empresas do Simples Nacional também aram a pagar mais, mesmo com a manutenção de condições diferenciadas. “Operações que antes geravam dúvida, como o ‘risco sacado’, agora am a ser expressamente tributadas, o que elimina incertezas jurídicas, mas amplia a base de incidência”, explica.

A advogada também destaca a alíquota de 5% para aportes mensais acima de R$ 50 mil em planos VGBL, medida que mira investidores de alta renda. “Embora o foco seja combater o uso desses produtos como estratégia de blindagem patrimonial, há impacto no planejamento previdenciário de longo prazo”, afirma.

Para o tributarista Ranieri Genari, membro da Comissão de Direito Tributário da OAB/Ribeirão Preto e consultor tributário na Evoinc, a medida levanta questionamentos constitucionais. “O aumento da tributação para empresas do Simples Nacional contraria o princípio do tratamento favorecido previsto na legislação.

Micro e pequenas empresas não estão sendo efetivamente diferenciadas nesse cenário”, aponta. Ele também chama atenção para a alíquota única de 3,5% nas operações de câmbio, que agora atinge remessas internacionais, cartões, compra de moeda estrangeira e aplicações no exterior. “Isso tende a desestimular investimentos fora do país, com possíveis reflexos na balança comercial e no dia a dia de multinacionais que fazem movimentações internacionais de rotina.”

Principais pontos do Decreto nº 12.466/2025: n73t

  • Crédito empresarial: alíquota máxima sobe de 1,88% para até 3,95% ao ano;
  • Simples Nacional: nova alíquota pode chegar a 1,95% ao ano;
  • Câmbio: alíquota única de 3,5% para diversas operações (cartões, remessas, compra de moeda estrangeira);
  • Planos VGBL: 5% de IOF sobre aportes mensais superiores a R$ 50 mil;
  • Operações como “risco sacado”: am a ser formalmente tributadas a partir de 01/06/2025.

Fontes:

Livia Heringer, advogada do Ambiel Belfiore Gomes Hanna Advogados, é especialista e mestra em Direito Tributário; e especialista em Contabilidade, Controladoria e Finanças.

Eduardo Natal, sócio do escritório Natal & Manssur Advogados, mestre em Direito Tributário pela PUC/SP e presidente do Comitê de Transação Tributária da Associação Brasileira da Advocacia Tributária (ABAT).

Ranieri Genari, advogado especialista em Direito Tributário pelo IBET, membro da Comissão de Direito Tributário da OAB/Ribeirão Preto, consultor tributário na Evoinc.

Ricardo de Freitas

Ricardo de Freitas não é apenas o CEO e Jornalista do Portal Jornal Contábil, mas também possui uma sólida trajetória como principal executivo e consultor de grandes empresas de software no Brasil. Sua experiência no setor de tecnologia, adquirida até 2013, o proporcionou uma visão estratégica sobre as necessidades e desafios das empresas. Ainda em 2010, demonstrou sua expertise em comunicação e negócios ao lançar com sucesso o livro "A Revolução de Marketing para Empresas de Contabilidade", uma obra que se tornou referência para o setor contábil em busca de novas abordagens de marketing e relacionamento com clientes. Sua liderança no Jornal Contábil, portanto, é enriquecida por uma compreensão multifacetada do mundo empresarial, unindo tecnologia, gestão e comunicação estratégica.

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Área fiscal deve ser encarada como parceira do negócio para que a empresa ganhe competitividade,…

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