Imposto de Renda 2019: recebeu alguma indenização? Saiba como declarar

goo.gl/gTuDd4 | Dúvida frequente na apresentação do Imposto de Renda, os valores recebidos como indenização ao longo de 2018 precisam ser declarados ao fisco. Prepare-se: para ter certeza de como fazer a declaração, pode ser necessário consultar a decisão judicial — lá estarão discriminados quais foram os valores, a que eles se referem e se houve alguma retenção de imposto na fonte.

Em primeiro lugar, os valores só devem ser declarados quando caem na conta do contribuinte. Portanto, só deve constar no IR 2019 o que foi efetivamente recebido até 31 de dezembro de 2018.

O rendimento é isento?


As indenizações judiciais são isentas de imposto de renda. No entanto, alguns valores recebidos podem não ser indenizatórios. Em uma ação trabalhista, por exemplo, podem haver verbas rescisórias tributáveis, como salários atrasados e férias não pagas.

As informações sobre qual é o tipo de rendimento e se houve retenção de imposto de renda na fonte estarão discriminadas no informe de rendimento que a empresa irá entregar ao contribuinte ou na ação judicial.

Quer um exemplo? Um trabalhador ganhou uma ação contra uma empresa e recebeu R$ 10 mil. Desse valor, R$ 7 mil são verbas salariais (férias, 13º salário), e R$ 3 mil são referentes à multa de 40% do FGTS. Os R$ 3 mil de indenização são isentos, mas o restante é tributável.

Em qual campo declarar?


Os valores recebidos a título de indenização devem ser declarados na aba de Rendimentos Isentos e Não Tributáveis. O campo de preenchimento irá variar de acordo com o tipo de indenização. Se ela ocorreu em virtude de um acidente de trabalho ou uma demissão, por exemplo, deverá ser declarada na linha 04. Uma indenização por danos morais, por sua vez, deverá ser incluída na linha 26.

Já as verbas recebidas que não têm caráter indenizatório, como salários atrasados ou pagamento de férias, devem ir para a ficha de Rendimentos Recebidos Acumuladamente. Lá, caso tenha havido retenção de imposto, o contribuinte deverá marcar a opção de tributação “exclusiva na fonte”. Depois disso, é necessário informar o CPF/CNPJ, o nome da fonte pagadora, o valor recebido, se houve contribuição previdenciária, se houve imposto retido na fonte, qual foi o mês do recebimento e a quantos meses se refere o pagamento (se foram cinco salários atrasados, por exemplo).

Se o profissional recebeu R$ 20 mil em uma ação trabalhista, por exemplo, ele precisará checar, no informe de rendimentos ou na decisão judicial, a que se refere esse valor. Vamos supor que R$ 15 mil sejam referentes a salários atrasados, e R$ 5 mil a indenizações. Os R$ 15 mil devem ser incluídos na ficha Rendimentos Recebidos Acumuladamente, e os R$ 5 mil em Rendimentos Isentos e Não Tributáveis. A multa de 40% do FGTS em caso de demissão, assim como valores recebidos por adesão a PDVs, também são isentos de imposto de renda.

A fonte pagadora será sempre a empresa ou a pessoa física que foi obrigada a pagar — ainda que a transferência do valor tenha sido feita pela Justiça.

Pagamento de honorários


O pagamento de honorário ao advogado que representou o contribuinte na ação que rendeu a indenização pode ser abatido do cálculo do imposto de renda. O contribuinte deverá informar, na ficha Pagamentos Efetuados, o quanto pagou e o CPF do advogado ou o CNPJ do escritório de advocacia. O campo de preenchimento irá depender do tipo de ação. Na linha 60, entram os honorários pagos relativos a ações judiciais, exceto trabalhistas. Na linha 61, são declarados os honorários relativos a ações judiciais trabalhistas. Na linha 62, devem ser incluídos honorários pagos a advogados para assuntos que não envolvam ações judiciais, como um processo administrativo na Receita Federal, por exemplo.

É o próprio contribuinte que deverá fazer o abatimento, ao declarar o valor tributável recebido já diminuído do valor pago ao advogado — as indenizações não entram nesse cálculo, já que são isentas. Quer um exemplo? Se um trabalhador ganhou R$ 10 mil em uma ação judicial, sendo R$ 3 mil de verbas indenizatórias e R$ 7 mil de verbas salariais, e pagou R$ 2 mil ao advogado, ele deverá declarar, na ficha de Rendimentos Recebidos Acumuladamente, R$ 5 mil (R$ 7 mil menos os R$ 2 mil pagos). Na ficha de Rendimentos Isentos e Não Tributáveis, serão informados os R$ 3 mil recebidos de verbas indenizatórias.

Por Época Negócios Online
Fonte: epocanegocios.globo.com

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