[{"@context":"https:\/\/schema.org\/","@type":"NewsArticle","@id":"https:\/\/jornalcontabil-br.noticiasgoianas.com\/noticia\/previdencia-privada-entra-na-declaracao-de-imposto-de-renda-3\/amp\/#newsarticle","url":"https:\/\/jornalcontabil-br.noticiasgoianas.com\/noticia\/previdencia-privada-entra-na-declaracao-de-imposto-de-renda-3\/amp\/","headline":"Previd\u00eancia privada entra na Declara\u00e7\u00e3o de Imposto de Renda?","mainEntityOfPage":"https:\/\/jornalcontabil-br.noticiasgoianas.com\/noticia\/previdencia-privada-entra-na-declaracao-de-imposto-de-renda-3\/","datePublished":"2025-05-23T12:51:17-03:00","dateModified":"2025-05-23T12:51:19-03:00","description":"Estamos h\u00e1 poucos dias de encerrar o prazo de envio das Declara\u00e7\u00f5es do Imposto de Renda 2025. A Receita Federal estipulou o pra","articleSection":"Imposto de Renda","articleBody":" Estamos h\u00e1 poucos dias de encerrar o prazo de envio das Declara\u00e7\u00f5es do Imposto de Renda 2025. A Receita Federal estipulou o prazo para at\u00e9 \u00e0s 23h59m do dia 30 de maio. Mesmo com o prazo batendo na porta, muitos contribuintes ainda t\u00eam d\u00favidas se \u00e9 preciso declarar seus investimentos em Previd\u00eancia Privada no Imposto de Renda. Pois saiba que sim! Para esclarecer essa d\u00favida, preparamos um o a o para que o processo de preenchimento desse documento seja mais f\u00e1cil para voc\u00ea. Continue a leitura, fa\u00e7a seu preenchimento e n\u00e3o perca o prazo! Leia tamb\u00e9m: C\u00e2mara retira taxa\u00e7\u00e3o de previd\u00eancia privada em heran\u00e7a Diferen\u00e7a entre PGBL e VGBL Em primeiro lugar, voc\u00ea precisa entender que existem dois tipos de planos de previd\u00eancia privada: PGBL e VGBL. Basicamente, o que influencia na escolha de um tipo ou de outro \u00e9 a maneira como o investidor faz sua declara\u00e7\u00e3o de Imposto de Renda. Por exemplo, o PGBL \u00e9 indicado para quem entrega a declara\u00e7\u00e3o completa e pode aproveitar benef\u00edcios fiscais. Quem contrata um PGBL consegue deduzir as contribui\u00e7\u00f5es at\u00e9 o limite de 12% da renda bruta tribut\u00e1vel ao ano da base de c\u00e1lculo do IR. Isso significa que a pessoa poder\u00e1 pagar menos IR agora, colocar o dinheiro para render e s\u00f3 acertar as contas com o Le\u00e3o l\u00e1 na frente. Como declarar previd\u00eancia privada no Imposto de Renda O imposto de renda \u00e9 uma obriga\u00e7\u00e3o de grande parte dos brasileiros anualmente. Ainda assim, h\u00e1 quem tenha d\u00favidas na hora de prestar contas ao le\u00e3o, especialmente aqueles que possuem investimentos a longo prazo. Em Previd\u00eancia privada, as contribui\u00e7\u00f5es realizadas devem ser declaradas de maneira distintas a depender da caracter\u00edstica do plano. De maneira geral, isso ocorre porque as contribui\u00e7\u00f5es feitas nos planos do tipo VGBL n\u00e3o s\u00e3o dedut\u00edveis da base de c\u00e1lculo do IR, enquanto que as efetuadas nos planos do tipo PGBL, sim.\u00a0 Conforme mencionado, as contribui\u00e7\u00f5es podem ser abatidas do c\u00e1lculo at\u00e9 o limite de 12% da renda tribut\u00e1vel, o contribuinte, segundo a regra da Receita Federal. Dessa forma, se o investidor aplicar R$ 1 mil e ao final de um ano tiver R$ 1.200 o imposto ser\u00e1 cobrado sobre os R$ 200 \u2013 que \u00e9 o ganho acima do capital investido. Leia tamb\u00e9m: Como declarar o VGBL Na declara\u00e7\u00e3o, o VGBL \u00e9 considerado uma aplica\u00e7\u00e3o financeira. Por isso, \u00e9 preciso informar os resgates e tamb\u00e9m o saldo do plano. Para declarar o VGBL no Imposto de Renda: \u2022 e a ficha \u201cBens e Direitos\u201d, no grupo \u201c99 \u2013 Outros Bens e Direitos\u201d, e depois o c\u00f3digo \u201c06 \u2013 VGBL \u2013 Vida Gerador de Benef\u00edcio Livre\u201d. \u2022 No campo \u201cDiscrimina\u00e7\u00e3o\u201d, informe o nome da entidade que istra os recursos e seu CNPJ. \u2022 Depois, no campo \u201cSitua\u00e7\u00e3o em 31\/12\/2024\u201d, insira o saldo bruto total investido no plano at\u00e9 essa data. Fa\u00e7a o mesmo no campo \u201cSitua\u00e7\u00e3o em 31\/12\/2024\u201d. \u00c9 sempre o saldo bruto total \u2013 sem incluir a rentabilidade. \u2022 No Informe de Rendimentos, o contribuinte tem o a esses valores. Como declarar o PGBL O PGBL \u00e9 uma complementa\u00e7\u00e3o da aposentadoria e n\u00e3o \u00e9 considerado uma aplica\u00e7\u00e3o financeira. Por isso, a forma de declarar \u00e9 diferente. Para esses planos, o contribuinte deve informar as contribui\u00e7\u00f5es e os resgates realizados nos anos em que ocorreram. Isso porque a al\u00edquota de IR incide sobre o valor total resgatado. Para declarar PGBL no Imposto de Renda: \u2022 e a ficha \u201agamentos Efetuados\u201d. \u2022 Escolha o c\u00f3digo \u201c36 \u2013 Previd\u00eancia Complementar (Inclusive FAPI)\u201d. H\u00e1 outras op\u00e7\u00f5es e no informe de rendimentos est\u00e1 descrito o c\u00f3digo que o investidor deve escolher. \u2022 No campo \u201cDiscrimina\u00e7\u00e3o\u201d, o contribuinte precisa informar nome e o CNPJ da institui\u00e7\u00e3o respons\u00e1vel pelo plano de previd\u00eancia. O saldo n\u00e3o \u00e9 requerido. \u2022 No informe de rendimentos, verifique o valor total de contribui\u00e7\u00f5es para o PGBL e o indique no campo \u201cValor pago\u201d. Caso voc\u00ea entregue a declara\u00e7\u00e3o completa, ser\u00e1 poss\u00edvel abater as contribui\u00e7\u00f5es da base de c\u00e1lculo de IR. Como vimos, o benef\u00edcio \u00e9 em at\u00e9 12% da renda bruta tribut\u00e1vel anual. Curso de Recupera\u00e7\u00e3o do Simples Nacional. Aprenda a recuperar o PIS e Cofins de 60 meses em at\u00e9 3 dias! e: https:\/\/www.esimplesauditoria.com\/curso-de-recuperacao-do-simples-nacional Curso de Recupera\u00e7\u00e3o do Simples Nacional","keywords":["Como declarar o VGBL"," Como declarar Previd\u00eancia Privada"," contabilidade"," diferen\u00e7a entre PGBL e VGBL"," IMPOSTO DE RENDA"," Previd\u00eancia privada entra na Declara\u00e7\u00e3o de Imposto de Renda"," receita federal"," "],"name":"Previd\u00eancia privada entra na Declara\u00e7\u00e3o de Imposto de Renda?","thumbnailUrl":"https:\/\/jornalcontabil-br.noticiasgoianas.com\/wp-content\/s\/2024\/03\/210e13c212edb4f50a649e4ab9465d18-150x150.jpg","wordCount":"670","timeRequired":"PT2M58S","mainEntity":{"@type":"WebPage","@id":"https:\/\/jornalcontabil-br.noticiasgoianas.com\/noticia\/previdencia-privada-entra-na-declaracao-de-imposto-de-renda-3\/amp\/"},"author":{"@type":"Person","name":"Ana Luzia Rodrigues","description":"Formada em jornalismo h\u00e1 mais de 30 anos, j\u00e1 ou por diversas reda\u00e7\u00f5es dos jornais do interior onde ocupou cargos como rep\u00f3rter e editora-chefe. Tamb\u00e9m j\u00e1 foi assessora de imprensa da C\u00e2mara Municipal de Teres\u00f3polis. Atuante no Jornal Cont\u00e1bil desde 2021.","url":"https:\/\/jornalcontabil-br.noticiasgoianas.com\/noticia\/autor\/ana-luzia\/","sameAs":[],"image":{"@type":"ImageObject","url":"https:\/\/secure.gravatar.com\/avatar\/346adb63ad7fa03a9d95b90e4cbfb9c663f813f83a161272bd69c05076489306?s=96&d=mm&r=g","height":96,"width":96}},"editor":{"@type":"Person","name":"Ana Luzia Rodrigues","description":"Formada em jornalismo h\u00e1 mais de 30 anos, j\u00e1 ou por diversas reda\u00e7\u00f5es dos jornais do interior onde ocupou cargos como rep\u00f3rter e editora-chefe. Tamb\u00e9m j\u00e1 foi assessora de imprensa da C\u00e2mara Municipal de Teres\u00f3polis. Atuante no Jornal Cont\u00e1bil desde 2021.","url":"https:\/\/jornalcontabil-br.noticiasgoianas.com\/noticia\/autor\/ana-luzia\/","sameAs":[],"image":{"@type":"ImageObject","url":"https:\/\/secure.gravatar.com\/avatar\/346adb63ad7fa03a9d95b90e4cbfb9c663f813f83a161272bd69c05076489306?s=96&d=mm&r=g","height":96,"width":96}},"publisher":{"@type":"Organization","name":"Jornal Cont\u00e1bil - Independ\u00eancia e compromisso","url":"https:\/\/jornalcontabil-br.noticiasgoianas.com"},"image":[{"@type":"ImageObject","@id":"https:\/\/jornalcontabil-br.noticiasgoianas.com\/noticia\/previdencia-privada-entra-na-declaracao-de-imposto-de-renda-3\/amp\/#primaryimage","url":"https:\/\/jornalcontabil-br.noticiasgoianas.com\/wp-content\/s\/2024\/03\/210e13c212edb4f50a649e4ab9465d18-1200x799.jpg","width":"1200","height":"799"}]}] body{-webkit-animation:-amp-start 8s steps(1,end) 0s 1 normal both;-moz-animation:-amp-start 8s steps(1,end) 0s 1 normal both;-ms-animation:-amp-start 8s steps(1,end) 0s 1 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Estamos há poucos dias de encerrar o prazo de envio das Declarações do Imposto de Renda 2025. A Receita Federal estipulou o prazo para até às 23h59m do dia 30 de maio.
Mesmo com o prazo batendo na porta, muitos contribuintes ainda têm dúvidas se é preciso declarar seus investimentos em Previdência Privada no Imposto de Renda. Pois saiba que sim!
Para esclarecer essa dúvida, preparamos um o a o para que o processo de preenchimento desse documento seja mais fácil para você.
Continue a leitura, faça seu preenchimento e não perca o prazo!
Leia também: Câmara retira taxação de previdência privada em herança
Em primeiro lugar, você precisa entender que existem dois tipos de planos de previdência privada: PGBL e VGBL. Basicamente, o que influencia na escolha de um tipo ou de outro é a maneira como o investidor faz sua declaração de Imposto de Renda.
Por exemplo, o PGBL é indicado para quem entrega a declaração completa e pode aproveitar benefícios fiscais. Quem contrata um PGBL consegue deduzir as contribuições até o limite de 12% da renda bruta tributável ao ano da base de cálculo do IR. Isso significa que a pessoa poderá pagar menos IR agora, colocar o dinheiro para render e só acertar as contas com o Leão lá na frente.
O imposto de renda é uma obrigação de grande parte dos brasileiros anualmente. Ainda assim, há quem tenha dúvidas na hora de prestar contas ao leão, especialmente aqueles que possuem investimentos a longo prazo.
Em Previdência privada, as contribuições realizadas devem ser declaradas de maneira distintas a depender da característica do plano. De maneira geral, isso ocorre porque as contribuições feitas nos planos do tipo VGBL não são dedutíveis da base de cálculo do IR, enquanto que as efetuadas nos planos do tipo PGBL, sim.
Conforme mencionado, as contribuições podem ser abatidas do cálculo até o limite de 12% da renda tributável, o contribuinte, segundo a regra da Receita Federal.
Dessa forma, se o investidor aplicar R$ 1 mil e ao final de um ano tiver R$ 1.200 o imposto será cobrado sobre os R$ 200 – que é o ganho acima do capital investido.
Leia também:
Na declaração, o VGBL é considerado uma aplicação financeira. Por isso, é preciso informar os resgates e também o saldo do plano.
Para declarar o VGBL no Imposto de Renda:
• e a ficha “Bens e Direitos”, no grupo “99 – Outros Bens e Direitos”, e depois o código “06 – VGBL – Vida Gerador de Benefício Livre”.
• No campo “Discriminação”, informe o nome da entidade que istra os recursos e seu CNPJ.
• Depois, no campo “Situação em 31/12/2024”, insira o saldo bruto total investido no plano até essa data. Faça o mesmo no campo “Situação em 31/12/2024”. É sempre o saldo bruto total – sem incluir a rentabilidade.
• No Informe de Rendimentos, o contribuinte tem o a esses valores.
O PGBL é uma complementação da aposentadoria e não é considerado uma aplicação financeira. Por isso, a forma de declarar é diferente.
Para esses planos, o contribuinte deve informar as contribuições e os resgates realizados nos anos em que ocorreram. Isso porque a alíquota de IR incide sobre o valor total resgatado.
Para declarar PGBL no Imposto de Renda:
• e a ficha “Pagamentos Efetuados”.
• Escolha o código “36 – Previdência Complementar (Inclusive FAPI)”. Há outras opções e no informe de rendimentos está descrito o código que o investidor deve escolher.
• No campo “Discriminação”, o contribuinte precisa informar nome e o CNPJ da instituição responsável pelo plano de previdência. O saldo não é requerido.
• No informe de rendimentos, verifique o valor total de contribuições para o PGBL e o indique no campo “Valor pago”.
Caso você entregue a declaração completa, será possível abater as contribuições da base de cálculo de IR. Como vimos, o benefício é em até 12% da renda bruta tributável anual.
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