Mudança de IR para fundo de infraestrutura deve sair até dezembro
Autor: Wagner Sousa | Publicado: 2012-11-08T05:20:00-08:00

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O governo vai editar neste ano medida provisória zerando ou
reduzindo o Imposto de renda sobre aplicações feitas nos Fundos de investimento
em Direitos Creditório (FIDCs) que se dedicarem a financiar Investimentos em
infraestrutura. Segundo o secretário-adjunto do Ministério da Fazenda, Dyogo
Oliveira, o tratamento a ser dispensado aos cotistas desses fundos será igual
ao já é dado a quem aplica em debêntures destinadas à mesma finalidade -
financiando projetos nas áreas de transporte, energia, telecomunicações,
saneamento, entre outras áreas.



O representante do ministério lembrou que estão isentos os
investidores estrangeiros e os nacionais pessoas físicas. Para as pessoas
jurídicas residentes no país, alíquota sobre a rendimento desses papéis é de
15% - sem o tratamento especial seria de 34%. Tudo isso também vai valer para
quem comprar cotas dos fundos que forem constituídos no âmbito da medida
provisória a ser editada, provavelmente, no início de dezembro.



Oliveira destacou que só terão tal tratamento tributário os
fundos que aplicarem pelo menos 85% de seus recursos na compra de recebíveis
entregues por empresas da área de infraestrutura. Também será condição que o
tomador empregue os recursos antecipados pelo FDIC em Investimentos e não em
Capital de giro.



O prazo mínimo dessas operações deverá ser de quatro anos,
informou. A Taxa de Juros praticada pelo fundo na antecipação dos recebíveis,
por sua vez, não poderá ser atrelada à Selic. Poderá ser prefixada ou indexada
a algum índice de preço. Ele explicou que o governo quer oferecer aos
investidores mais uma Opção quanto ao formato da aplicação.

Fonte: Valor Econômico