With regards to the capital gains obtained on stock exchange sales of shares of publicly traded companies with stock exchange presence, investment fund and mutual fund quotas:
- They will be taxed with a sole tax at a rate of 22% (currently, these capital gains are considered non-taxable income, and as of September 2022 will be subject to a 10% sole tax).
- The non-taxable income benefit is maintained with respect to the gains realized by institutional investors.
- Personal income taxpayers may choose to tax this gain with personal income tax, in which case they may deduct the sole tax referred to above as a credit.
- The gain subject to tax will be determined considering the acquisition value and/or contribution, adjusted by inflation.
- Entry into force: as from events occurred and/or income received or accrued from business year 2024.
