DECRETO LEI Nº 2301, DE 21 DE NOVEMBRO DE 1986. Institui Caderneta de Poupança do Tipo Peculio.
Institui caderneta de poupança do tipo pecúlio.
O PRESIDENTE DA REPÚBLICA, no uso da atribuição que lhe confere o artigo 55, item II, da Constituição,
Fica instituída a caderneta de poupança do tipo pecúlio - Caderneta-Pecúlio, junto às instituições financeiras integrantes do Sistema Financeiro da Habitação, destinada à formação voluntária de poupança para desfrute durante a aposentadoria do poupador.
Parágrafo único. As condições operacionais de retorno e de movimentação das cadernetas serão regulamentadas pelo Conselho Monetário Nacional.
Para efeito de determinar a renda líquida anual da pessoa física titular da Caderneta-Pecúlio, serão observadas as seguintes normas:
I - as importâncias depositadas durante o ano-base poderão ser abatidas da renda bruta, desde que seu total não exceda CZ$100.000,00 (cem mil cruzados), nem 30% (trinta por cento) do rendimento bruto do trabalho, e observado o limite previsto no artigo 9º da Lei nº 4.506, de 30 de novembro de 1964;
II - os rendimentos produzidos pela caderneta ficarão isentos do imposto de renda;
III - os valores resgatados, depois de expurgados, de acordo com critérios fixados pelo Conselho Monetário Nacional, do valor acumulado dos rendimentos, constituirão rendimento da cédula H da declaração de rendimentos do depositante ou, quando for o caso, do beneficiário da meação, herança ou legado.
Este decreto-lei entra em vigor na data de sua publicação.
Revogam-se as disposições em contrário.
Brasília, 21 de novembro de 1986; 165º da Independência e 98º da República.
JOSÉ SARNEY
Dilson Domingos Funaro
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