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.

The same solution addresses spontaneous disclosure under Article 138 of the National Tax Code. When its requirements are met, it excludes the tax fine, but late fulfillment of an ancillary obligation may still result in a fine because the ancillary and principal obligations are autonomous.

Solution No. 151 establishes that a foreign aircraft imported definitively is subject to the common import regime and customs clearance for consumption. It also sets out rules for temporary admission, including the use of the Electronic Traveller Goods Declaration (e-DBV) and the Term of Concession of Temporary Admission (Tecat) for certain nonresident travellers.

Solution No. 152 states that merely having a CNPJ registration as an individual entrepreneur for an activity distinct from rural production does not, by itself, trigger the education-salary contribution on remuneration paid to employees exclusively linked to the rural activity registered under the CAEPF, provided the activities remain segregated. The contribution remains due for employees linked to the hotel activity.

Solution No. 153 sets the social-security contribution withholding rate at 3.5% during the 2025–2027 transition period for services subject to withholding when the contractor has opted for the CPRB. The rate becomes 11% from 1 January 2028; 11% also applies when there is no CPRB option.