DECRETO Nº 542, DE 26 DE MAIO DE 1992. Define Bens de Pequeno Valor, para Efeito de Não-incidencia do Imposto de Renda Sobre Ganhos de Capital e da Outras Providencias.
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DECRETO Nº 542, DE 26 DE MAIO DE 1992
Define bens de pequeno valor, para efeito da não-incidência do imposto de renda sobre ganhos de capital e dá outras providências.
O PRESIDENTE DA REPÚBLICA, no uso da atribuição que lhe confere o art. 84, inciso IV, da Constituição, e tendo em vista o disposto na Lei nº 7.713, de 22 de dezembro de 1988,
DECRETA:
Considera-se de pequeno valor, para efeito do disposto no art. 22, inciso IV, da Lei nº 7.713, de 22 de dezembro de 1988, o bem cujo preço unitário de alienação, no mês em que esta se realizar, seja igual ou inferior a 10.000 Unidades Fiscais de Referência - UFIR.
Parágrafo único. No caso de alienação de diversos bens ou direitos da mesma natureza, será considerado, para os efeitos deste artigo, o valor do conjunto dos bens alienados.
Para apuração do ganho de capital somente serão considerados os resultados positivos das alienações efetuadas (Lei nº 7.713, de 22 de dezembro de 1988, art. 3º, § 2º).
Este Decreto entra em vigor na data de sua publicação.
Revogam-se os Decretos nºs 98.648, de 20 de dezembro de 1989, e 324, de 1º de novembro de 1991.
Brasília, 26 de maio de 1992; 171º da Independência e 104º da República.
FERNANDO COLLOR
Marcílio Marques Moreira
Para continuar a ler
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