{"id":62467,"date":"2026-04-30T11:50:45","date_gmt":"2026-04-30T14:50:45","guid":{"rendered":"https:\/\/bonettiassociados.com.br\/?p=62467"},"modified":"2026-04-30T11:50:45","modified_gmt":"2026-04-30T14:50:45","slug":"irrf-receita-federal-esclarece-sobre-a-distincao-e-a-tributacao-dos-fundos-de-investimento-em-indice-de-renda-fixa-exchange-traded-funds-etf-e-fundos-de-investimento-com-carteira-em-debentures-in","status":"publish","type":"post","link":"http:\/\/bonettiassociados.com.br\/index.php\/2026\/04\/30\/irrf-receita-federal-esclarece-sobre-a-distincao-e-a-tributacao-dos-fundos-de-investimento-em-indice-de-renda-fixa-exchange-traded-funds-etf-e-fundos-de-investimento-com-carteira-em-debentures-in\/","title":{"rendered":"IRRF &#8211; RECEITA FEDERAL ESCLARECE SOBRE A DISTIN\u00c7\u00c3O E A TRIBUTA\u00c7\u00c3O DOS FUNDOS DE INVESTIMENTO EM \u00cdNDICE DE RENDA FIXA, EXCHANGE TRADED FUNDS (ETF) E FUNDOS DE INVESTIMENTO COM CARTEIRA EM DEB\u00caNTURES INCENTIVADAS"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">Solu\u00e7\u00e3o de Consulta COSIT n\u00ba\u00a0<strong>73\/2026<\/strong>\u00a0&#8211; DOU 1 de 30.04.2026)<\/span><\/p>\n<p style=\"text-align: justify;\"><!--more--><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">A Solu\u00e7\u00e3o de Consulta COSIT n\u00ba\u00a0<strong>73\/2026<\/strong>\u00a0esclareceu que o fundo de investimento cujas cotas sejam negociadas no mercado secund\u00e1rio administrado por bolsa de valores ou entidade do mercado de balc\u00e3o organizado, cuja carteira seja referenciada em \u00edndice de renda fixa relativo a deb\u00eantures incentivadas ou por fundos de investimento nesses valores mobili\u00e1rios, nos percentuais m\u00ednimos de aloca\u00e7\u00e3o de recursos de 85% e 95% de que tratam o caput e o \u00a7 1\u00ba do art.\u00a0<strong>3\u00ba<\/strong>\u00a0da Lei n\u00ba\u00a0<strong>12.431\/2011<\/strong>\u00a0, respectivamente, corresponde ao Fundo de \u00cdndice de Renda Fixa de que trata o art. 2\u00ba Lei n\u00ba\u00a0<strong>13.043\/2014<\/strong>\u00a0, devendo ser tributado conforme disciplina constante dos arts.\u00a0<strong>28<\/strong>\u00a0a\u00a0<strong>30<\/strong>\u00a0da Instru\u00e7\u00e3o Normativa RFB n\u00ba\u00a0<strong>1.585\/2015<\/strong>.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\">(Solu\u00e7\u00e3o de Consulta COSIT n\u00ba\u00a0<strong>73\/2026<\/strong>\u00a0&#8211; DOU 1 de 30.04.2026)<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: arial, helvetica, sans-serif;\"><strong>FONTE:\u00a0EDITORIAL IOB<\/strong><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Solu\u00e7\u00e3o de Consulta COSIT n\u00ba\u00a073\/2026\u00a0&#8211; DOU 1 de 30.04.2026)<\/p>\n","protected":false},"author":6,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"footnotes":"","_jetpack_memberships_contains_paid_content":false,"jetpack_publicize_message":"","jetpack_publicize_feature_enabled":true,"jetpack_social_post_already_shared":true,"jetpack_social_options":{"image_generator_settings":{"template":"highway","enabled":false}}},"categories":[2],"tags":[],"jetpack_publicize_connections":[],"jetpack_featured_media_url":"","jetpack_sharing_enabled":true,"jetpack_shortlink":"https:\/\/wp.me\/paFpWR-gfx","_links":{"self":[{"href":"http:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/posts\/62467"}],"collection":[{"href":"http:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"http:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"http:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/users\/6"}],"replies":[{"embeddable":true,"href":"http:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/comments?post=62467"}],"version-history":[{"count":1,"href":"http:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/posts\/62467\/revisions"}],"predecessor-version":[{"id":62468,"href":"http:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/posts\/62467\/revisions\/62468"}],"wp:attachment":[{"href":"http:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/media?parent=62467"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"http:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/categories?post=62467"},{"taxonomy":"post_tag","embeddable":true,"href":"http:\/\/bonettiassociados.com.br\/index.php\/wp-json\/wp\/v2\/tags?post=62467"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}