Decreto nº 10.651 de 18/03/2021. Regulamenta o § 3º do art. 50 da Lei nº 6.880, de 9 de dezembro de 1980.
DECRETO Nº 10.651, DE 18 DE MARÇO DE 2021
Regulamenta o § 3º do art. 50 da Lei nº 6.880, de 9 de dezembro de 1980.
O PRESIDENTE DA REPÚBLICA, no uso da atribuição que lhe confere o art. 84, caput, inciso IV, da Constituição, e tendo em vista o disposto no art. 50, § 3º, da Lei nº 6.880, de 9 de dezembro de 1980, e no art. 27 da Lei nº 13.954, de 16 de dezembro de 2019,
DECRETA:
Para fins de enquadramento como dependente do militar, na hipótese prevista no § 3º do art. 50 da Lei nº 6.880, de 9 de dezembro de 1980, são considerados rendimentos:
I – a renda ou os proventos de qualquer natureza, inclusive salários, pensões, aluguéis, bolsas de estudos ou pesquisas que importem a contraprestação de serviços e pensões especiais de ex-combatentes; e
II – os ganhos de capital e os rendimentos, considerados tributáveis, recebidos de pessoa física ou jurídica, nos termos do disposto no Regulamento do Imposto sobre a Renda e Proventos de Qualquer Natureza, aprovado pelo Decreto nº 9.580, de 22 de novembro de 2018.
Parágrafo único. Para fins do disposto neste Decreto, não são considerados rendimentos, em qualquer situação:
I – os valores recebidos de programas de assistência social custeados pela Fazenda Pública; e
II – as importâncias pagas a filhos ou enteados estudantes:
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a título de auxílios, provenientes de estágios, e
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referentes a bolsas de estudo e de pesquisa, quando recebidas exclusivamente para realização de estudos ou pesquisas e desde que não importem a contraprestação de serviços.
O Ministro de Estado da Defesa editará os atos complementares necessários à execução do disposto neste Decreto.
Este Decreto entra em vigor na data de sua publicação.
Brasília, 18 de março de 2021; 200º da Independência e 133º da República.
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