Secretaria-Adjunta publica soluções sobre isenção de IRPF e retenção previdenciária

Published in the Official Gazette of the Union on 20 August 2026, the Secretariat-Adjunct of the Ministry of Finance issued Solutions of Consultation Nos. 149, 151, 152 and 153, signed between 14 and 19 August, with guidance on individual income tax, customs regimes and social-security contributions.

Solution No. 149 states that the capital gain earned by a resident individual on the sale of residential property is exempt from IRPF if, within 180 days of signing the contract, the seller uses the sale proceeds to acquire residential property in Brazil. The rule also applies to payment in kind involving residential property. If only part of the proceeds is applied to the new acquisition, the gain is taxed proportionally to the amount not applied.