COMO DECLARAR IMÓVEL FINANCIADO NO IMPOSTO DE RENDA (IRPF 2025)

Summary

In this video, Professor Diego Braga, a skilled accountant and educator, provides crucial guidance on handling the taxation of financed properties in Brazil. He explains the common mistakes people make when declaring financed real estate in their income tax returns, particularly the incorrect reporting of the property's full value in 'Assets and Rights' and the loan amount in 'Liabilities.' Diego outlines the correct approach to ensure taxpayers can capitalize on the total value of their financed property over time, including loan payments and interest, avoiding costly errors in capital gains calculations. The video also emphasizes how to properly report and track the financed property each year until the loan is fully paid off.

Takeaways

• 😀 Make sure to properly declare a financed property in the IRPF, not by its market value, but based on the actual amount paid for it.
• 😀 Avoid the common mistake of declaring both the full property value and the financed amount in the 'Dívidas e Ônus' section.
• 😀 When declaring a financed property, add the down payment and any loan installments paid up to the declaration date to the total value of the property in the 'Bens e Direitos' section.
• 😀 The key to correct property reporting is using the actual acquisition cost (down payment + paid installments), not just the original property value.
• 😀 The speaker provides an example: if a property costs R$200,000, and a down payment of R$50,000 and loan installments of R$10,000 have been paid, the total value to be declared is R$60,000, not R$200,000.
• 😀 Be cautious about reporting property financing as a debt in the 'Dívidas e Ônus' section because this prevents you from claiming interest payments that could increase the property's value.
• 😀 By declaring the total cost of the property (acquisition cost + paid installments), you ensure that you benefit from the interest paid throughout the financing period when selling the property later.
• 😀 When filing taxes in subsequent years, add any new loan installments to the previously reported value to continue tracking the total amount paid towards the property.
• 😀 If you incorrectly declare the property financing as a debt, it can cause problems later, like inaccurately calculating capital gains during a property sale, leading to higher tax liabilities.
• 😀 Always ensure that the property and its financing are reported correctly year after year to maximize the deductions and minimize tax errors.

Q & A

What is the main topic of the video?

The video focuses on how to properly declare a financed property in the Brazilian Income Tax (Imposto de Renda) declaration, explaining common mistakes and the correct process.

Why is it wrong to declare the full property value as an asset and the loan as a debt in the income tax declaration?

It is wrong because this method doesn't reflect the actual amount paid for the property. The financed property’s final cost includes interest, and failing to account for this can result in an inaccurate declaration and potential tax issues.

What is the correct way to declare a financed property in the income tax?

The property should be declared based on the actual amount paid, which includes the down payment and any paid installments. The financed amount should not be listed under debts and liabilities but rather as part of the asset value.

How do you calculate the total value of a financed property for the income tax declaration?

The total value for the income tax declaration is the sum of the down payment and all installment payments made up to the declaration date. For example, if a property was purchased for R$200,000 with a R$50,000 down payment and R$10,000 paid in installments, the declared value would be R$60,000.

What mistake do many people make when declaring a financed property in the income tax declaration?

Many people mistakenly declare the full property value as an asset and the entire loan amount as a debt. This leads to a distorted view of the financial situation and can cause tax issues later on.

Why is it important to track the installments paid on a financed property each year?

Tracking the installments ensures that the total cost of the property is accurately reflected in the income tax declaration over time. This helps avoid underreporting the actual cost of the property, which could lead to significant tax discrepancies.

What happens if you declare a property incorrectly by listing the debt in liabilities instead of reflecting the actual payments made?

If the property is incorrectly declared, the individual may face an inflated gain when selling the property, as the tax calculation will be based on an incorrect cost value, leading to higher capital gains tax.

How does paying the financing installments affect the value declared for the property?

Each year, as financing installments are paid, the value of the property declared in the income tax declaration should increase by the amount paid. This ensures that the declared value reflects the actual amount the individual has spent on the property.

What should be done when the financing is fully paid off?

Once the financing is fully paid off, the property should be declared at its actual acquisition cost, which includes the full amount paid through installments and the down payment. At this point, no further increases are needed in the income tax declaration.

Why is it important for professionals to correctly declare financed properties for their clients?

It is crucial for professionals to correctly declare financed properties to avoid future problems, such as incorrect capital gains tax calculations, and to ensure that the client benefits from all the payments made towards the property.