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Veja como entregar a declaração de uma pessoa falecida ou declarar seu IR se você recebeu uma herança. O prazo termina em 30 de abril
São Paulo – Quem era o representante legal de uma pessoa falecida em 2018 ou recebeu uma herança no ano ado precisa declarar seus bens e rendimentos no Imposto de Renda 2019.
O representante legal do falecido é responsável pela entrega da declaração até que o processo do inventário seja iniciado. Posteriormente, ela deverá ser entregue pelo inventariante, nomeado pelos herdeiros ou pelo juiz.
A declaração inicial de espólio, nome dado ao conjunto de bens, direitos e obrigações da pessoa que morreu, deve ser feita no mesmo programa da Receita utilizado para preencher a sua declaração de ajuste anual.
A seguir, veja como preencher a declaração de espólio conforme o estágio do processo de inventário, que pode demorar anos para ser concluído.
Declaração inicial e intermediária do espólio
Se a pessoa faleceu em 2018, você deve entregar a declaração inicial do espólio neste ano. Se a pessoa faleceu em 2019, você só precisará preencher essa declaração no ano que vem.
Caso o processo do inventário tenha se desenrolado em 2018, mas a partilha de bens ainda não tenha sido concluída, você deve entregar a declaração intermediária do espólio.
Preencha as duas declarações exatamente da mesma forma que a declaração de ajuste anual. As regras para declarar bens, como imóveis, carros e aplicações financeiras, além de rendimentos, como aluguéis, são exatamente as mesmas.
Se você for cônjuge do falecido, pode optar por tributar os rendimentos dos bens comuns com o falecido integralmente em uma das declarações ou metade na declaração de cada um.
Já se você for herdeiro ou meeiro do falecido, não deve acrescentar bens ou rendimentos na sua própria declaração de Imposto de Renda até que a partilha seja concluída.
No programa gerador da declaração, informe o F e o nome do falecido. Identifique que a declaração é de espólio somente na ficha de “Identificação do Contribuinte”. No campo “Ocupação Principal”, preencha a “Natureza da Ocupação” com o código 81 “Espólio”.
Na ficha “Espólio”, disponível na coluna esquerda do programa, preencha seu nome, F e endereço como inventariante. No final, você poderá escolher se fará a declaração no modelo simplificado ou completo.
Declaração final do espólio
Se a decisão judicial sobre o inventário saiu ou se a escritura pública da partilha foi lavrada em 2018, você deve enviar a declaração final do espólio no Imposto de Renda 2018.
Para preenchê-la no programa, e a declaração final de espólio com o inventário em mãos e informe o nome e o F do falecido. Só é possível fazer essa declaração no modelo completo.
Na ficha “Espólio”, informe seu nome, F e endereço como inventariante, assim como todos os bens e direitos divididos entre os herdeiros e o eventual meeiro.
Essas informações também devem ser lançadas na ficha “Bens e Direitos”, onde deve constar o nome e o F de cada beneficiário que recebeu cada parcela do espólio.
No item “Situação na data da partilha”, preencha o valor que já era informado em vida pelo contribuinte falecido. Já em “Valor de transferência”, lance o valor pelo qual o bem será incluído na declaração do beneficiário.
A transferência pode ser feita pelo valor de aquisição do bem ou a valor de mercado, de acordo com o que for mais vantajoso para o beneficiário.
Como os herdeiros e o meeiro devem declarar
Se você é herdeiro ou meeiro e é obrigado a declarar o Imposto de Renda 2019, inclua os bens recebidos em suas declarações de Imposto de Renda como se fossem bens “novos”, na ficha de “Bens e Direitos”. Informe que eles foram transferidos por herança ou meação no campo “Discriminação” e inclua a identificação do falecido.
Caso o bem transferido tenha direito a alguma isenção de imposto sobre o ganho de capital, talvez seja melhor fazer a transferência pelo valor de mercado, dependendo dos valores envolvidos e do percentual de isenção.
O valor total transferido também deve ser informado na ficha de “Rendimentos Isentos e Não Tributáveis”. Se você é herdeiro, informe o valor na linha 10 “Transferências Patrimoniais – doações e herança”. Se você é meeiro, informe a parte recebida como meação na linha 17 “Transferências patrimoniais – meação”.
Declarações em atraso e retificações
Se a pessoa falecida devia declarações adas à Receita, você deve preenchê-las e entregá-las. Essa regra vale para as declarações dos últimos cinco anos.
Se forem constatados erros ou omissões em declarações do falecido nos últimos cinco anos, você deve retificá-las.
Todas as dívidas tributárias do falecido até a data de sua morte são de responsabilidade do espólio. Isto é, caso a pessoa tenha morrido antes de quitar todas as suas dívidas com impostos, os recursos do espólio devem ser usados para quitá-las.
Se o dinheiro não for suficiente, os herdeiros não responderão pela dívida. Nesse caso, é melhor cancelar o F do falecido em uma unidade da Secretaria da Receita Federal.
Fonte: Exame
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