{"id":16404,"date":"2025-06-13T12:16:38","date_gmt":"2025-06-13T15:16:38","guid":{"rendered":"https:\/\/cmalaw.com\/?post_type=conteudos&#038;p=16404"},"modified":"2025-06-16T17:24:54","modified_gmt":"2025-06-16T20:24:54","slug":"novas-medidas-tributarias-decreto-12-499-2025-e-mp-1-303-2025","status":"publish","type":"conteudos","link":"https:\/\/cmalaw.com\/homolog\/conteudos\/novas-medidas-tributarias-decreto-12-499-2025-e-mp-1-303-2025\/","title":{"rendered":"Novas medidas tribut\u00e1rias: Decreto 12.499\/2025 e MP 1.303\/2025"},"content":{"rendered":"<p>No dia\u00a0<strong>11 de junho de 2025<\/strong>, o governo federal publicou um novo pacote de medidas tribut\u00e1rias por meio das seguintes normas:<\/p>\n<ul>\n<li><strong><u>Medida Provis\u00f3ria (MP) n\u00ba 1.303\/2025<\/u><\/strong>, que trata principalmente de mudan\u00e7as no\u00a0<strong>imposto de renda sobre aplica\u00e7\u00f5es financeiras e ativos virtuais<\/strong>, <strong>Juros sobre Capital Pr\u00f3prio (JCP)<\/strong>, al\u00e9m de ajustes na tributa\u00e7\u00e3o das\u00a0<strong>apostas de quota fixa (Bets)<\/strong>, Contribui\u00e7\u00e3o Social Sobre Lucro L\u00edquido (<strong>CSLL) aplicada a institui\u00e7\u00f5es financeiras<\/strong>, e <strong>novo limite na compensa\u00e7\u00e3o de cr\u00e9ditos tribut\u00e1rios.<\/strong><\/li>\n<li><strong><u>Decreto n\u00ba 12.499\/2025<\/u><\/strong>, que <strong>revoga os Decretos n\u00ba 12.466\/2025 e 12.467\/2025 <\/strong>publicados em maio, <strong>mantendo parte significativa da majora\u00e7\u00e3o do Imposto sobre Opera\u00e7\u00f5es Financeiras (IOF)<\/strong> que havia sido implementada, mas introduzindo algumas altera\u00e7\u00f5es.<\/li>\n<\/ul>\n<p>As principais altera\u00e7\u00f5es trazidas por essas normas est\u00e3o indicadas nas duas tabelas a seguir.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-16421\" src=\"https:\/\/cmalaw.com\/wp-content\/uploads\/2025\/06\/TABELA-01-3-scaled.png\" alt=\"\" width=\"497\" height=\"2560\" srcset=\"https:\/\/cmalaw.com\/homolog\/wp-content\/uploads\/2025\/06\/TABELA-01-3-scaled.png 497w, https:\/\/cmalaw.com\/homolog\/wp-content\/uploads\/2025\/06\/TABELA-01-3-58x300.png 58w, https:\/\/cmalaw.com\/homolog\/wp-content\/uploads\/2025\/06\/TABELA-01-3-199x1024.png 199w, https:\/\/cmalaw.com\/homolog\/wp-content\/uploads\/2025\/06\/TABELA-01-3-768x3958.png 768w, https:\/\/cmalaw.com\/homolog\/wp-content\/uploads\/2025\/06\/TABELA-01-3-298x1536.png 298w\" sizes=\"auto, (max-width: 497px) 100vw, 497px\" \/><\/p>\n<p>Caso seja convertida em lei, a maior parte das novas regras da MP n\u00ba 1.303\/2025 entrar\u00e1 em vigor em 1\u00ba de janeiro de 2026, em observ\u00e2ncia ao princ\u00edpio da anterioridade anual. Essa data marca o in\u00edcio da vig\u00eancia das altera\u00e7\u00f5es no regime de tributa\u00e7\u00e3o de rendimentos financeiros, incluindo mudan\u00e7as na sistem\u00e1tica de apura\u00e7\u00e3o, reten\u00e7\u00e3o e declara\u00e7\u00e3o do imposto de renda.<\/p>\n<p>Como exce\u00e7\u00e3o, algumas medidas passam a valer a partir de 1\u00ba de outubro de 2025, em raz\u00e3o da anterioridade nonagesimal. Entre elas est\u00e3o a majora\u00e7\u00e3o da al\u00edquota da CSLL para institui\u00e7\u00f5es de pagamento, a nova destina\u00e7\u00e3o da arrecada\u00e7\u00e3o das Bets.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter wp-image-16412\" src=\"https:\/\/cmalaw.com\/wp-content\/uploads\/2025\/06\/TABELA-02-1-scaled.png\" alt=\"\" width=\"614\" height=\"963\" srcset=\"https:\/\/cmalaw.com\/homolog\/wp-content\/uploads\/2025\/06\/TABELA-02-1-scaled.png 1632w, https:\/\/cmalaw.com\/homolog\/wp-content\/uploads\/2025\/06\/TABELA-02-1-191x300.png 191w, https:\/\/cmalaw.com\/homolog\/wp-content\/uploads\/2025\/06\/TABELA-02-1-653x1024.png 653w, https:\/\/cmalaw.com\/homolog\/wp-content\/uploads\/2025\/06\/TABELA-02-1-768x1205.png 768w, https:\/\/cmalaw.com\/homolog\/wp-content\/uploads\/2025\/06\/TABELA-02-1-979x1536.png 979w, https:\/\/cmalaw.com\/homolog\/wp-content\/uploads\/2025\/06\/TABELA-02-1-1305x2048.png 1305w\" sizes=\"auto, (max-width: 614px) 100vw, 614px\" \/><\/p>\n<p>As altera\u00e7\u00f5es promovidas pelo Decreto n\u00ba 12.499\/2025 na legisla\u00e7\u00e3o do IOF, entram em vigor na data da sua publica\u00e7\u00e3o, em 11\/06\/2025.<\/p>\n<p>O Time de <strong><a href=\"https:\/\/cmalaw.com\/areas-de-atuacao\/servicos-juridicos\/tributario\/\">Tribut\u00e1rio<\/a><\/strong> permanecer\u00e1 acompanhando as discuss\u00f5es e permanece \u00e0 disposi\u00e7\u00e3o para mais esclarecimentos sobre o tema.<\/p>\n","protected":false},"featured_media":16407,"parent":0,"menu_order":0,"template":"","categories":[],"tags":[],"voce-sabia":[],"class_list":["post-16404","conteudos","type-conteudos","status-publish","has-post-thumbnail","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/cmalaw.com\/homolog\/wp-json\/wp\/v2\/conteudos\/16404","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/cmalaw.com\/homolog\/wp-json\/wp\/v2\/conteudos"}],"about":[{"href":"https:\/\/cmalaw.com\/homolog\/wp-json\/wp\/v2\/types\/conteudos"}],"version-history":[{"count":9,"href":"https:\/\/cmalaw.com\/homolog\/wp-json\/wp\/v2\/conteudos\/16404\/revisions"}],"predecessor-version":[{"id":16422,"href":"https:\/\/cmalaw.com\/homolog\/wp-json\/wp\/v2\/conteudos\/16404\/revisions\/16422"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/cmalaw.com\/homolog\/wp-json\/wp\/v2\/media\/16407"}],"wp:attachment":[{"href":"https:\/\/cmalaw.com\/homolog\/wp-json\/wp\/v2\/media?parent=16404"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/cmalaw.com\/homolog\/wp-json\/wp\/v2\/categories?post=16404"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/cmalaw.com\/homolog\/wp-json\/wp\/v2\/tags?post=16404"},{"taxonomy":"voce-sabia","embeddable":true,"href":"https:\/\/cmalaw.com\/homolog\/wp-json\/wp\/v2\/voce-sabia?post=16404"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}