Está obrigado a entrega do Imposto de Renda 2018:
- Recebeu rendimentos tributáveis superiores a R$ 28.559,70;
- Recebeu rendimentos como doações, heranças, indenizações rescisórias, saque de FGTS, lucro na venda de bens, lucro na venda do único imóvel, recebimento de bens em caso de separação conjugal, entre outros, cuja soma foi superior a R$ 40.000,00;
- Obteve em qualquer mês, ganho de capital na alienação de bens ou direitos, sujeitos a incidência do imposto;
- Realizou operações em bolsa de valores, de mercadorias, de futuros e assemelhados;
- Faturou com atividade rural, independente das despesas, valor superior a R$142.798,50;
- Produtor rural que pretende compensar, no ano calendário de 2017 ou posteriores, prejuízos de anos anteriores ou do próprio ano de 2017;
- Teve em 31/12/2017, a posse a propriedade de bens ou direitos no valor de R$ 300.000,00. Nesse caso, soma-se todos os bens, tais como, casa, terreno, apartamento, veículos, ou seja, o valor pago para ter o bem até 31/12/2017. Também é considerado o saldo em contas correntes, poupança, aplicações financeiras e outros investimentos em 31/12/2017;
- Passou a condição de residente no Brasil em qualquer mês e nesta condição encontrava-se em 31/12/2017;
- Optou pela isenção do Imposto de Renda incidente sobre o ganho de capital auferido na venda de imóvel residencial, cujo valor tenha sido aplicado na aquisição de novo imóvel residencial, localizado no Brasil, dentro de 180 dias.
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