By MP 692 (DOU of 09/22/2015), the capital gain realized by individuals and corporate entities opting for National Simple, from the sale of assets and rights of any kind are subject to the levy of IR, with the following rates:
I - 15% (fifteen percent) on the portion of earnings that does not exceed R $ 1,000,000.00 (one million reais);
II - 20% (twenty percent) of the share of profits that exceed R $ 1,000,000.00 (one million reais) and not exceed R $ 5,000,000.00 (five million reais);
III - 25% (twenty five percent) of the share of profits that exceed R $ 5,000,000.00 (five million reais) and not exceed R $ 20,000,000.00 (twenty million reais); and,
IV - 30% (thirty percent) of the share of profits that exceed R $ 20,000,000.00 (twenty million reais).
This amendment shall enter into force on 1 January 2016.
Alexander Glaser
Lauffer Advocacy and Advice
