DECRETO LEI Nº 1301, DE 31 DE DEZEMBRO DE 1973. Dispõe Sobre a Tributação Separada Dos Rendimentos de Casal e da Outras Providencias.
Dispõe sobre a tributação separada dos rendimentos de casal e dá outras providências.
O PRESIDENTE DA REPÚBLICA, no uso da atribuição que lhe confere o artigo 55, item II, da Constituição,
Ao cônjuge que, nos casos previstos na legislação do imposto sobre a renda em vigor, opte pela tributação de seus rendimentos separadamente do cabeça-de-casal é assegurado o direito ao limite de isenção, à dedução das despesas necessárias à percepção de seus rendimentos e aos abatimentos que lhe sejam próprios.
Parágrafo único. O cônjuge que optar pela tributação separada não será considerado encargo de família do cabeça-de-casal.
As importâncias efetivamente pagas a título de alimentos ou pensões em face das normas do Direito de Família e em cumprimento de decisão ou acordo judicial, poderão ser abatidas da renda bruta do prestador, como encargo de família.
Parágrafo único. Relativamente ao ano em que se inicie a prestação de alimentos, o alimentante poderá optar pelo abatimento do total efetivamente pago até 31 de dezembro ou pelo valor fixado para os abatimentos por encargo de família, se o alimentado for considerado dependente pela legislação do Imposto sobre a Renda.
Os alimentos ou pensões percebidos em dinheiro constituem rendimento tributável, classificável na Cédula ?C? da declaração de rendimentos do alimentado, que será tributado distintamente do alimentante.
§ 1º No caso de incapacidade civil do alimentado, será ele tributado na forma deste artigo, devendo a declaração de rendimentos ser feita em seu nome pelo tutor, curador ou responsável por sua guarda.
§ 2º Se, no caso do parágrafo anterior, o montante dos alimentos ou pensões recebidos no ano-base for inferior ao valor fixado como limite de isenção, o responsável por sua manutenção poderá considerar...
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