A PHP Error was encountered
Severity: 8192
Message: Creation of dynamic property CI_URI::$config is deprecated
Filename: core/URI.php
Line Number: 101
Backtrace:
File: /home/sindoborg/public_html/index.php
Line: 300
Function: require_once
A PHP Error was encountered
Severity: 8192
Message: Creation of dynamic property CI_Router::$uri is deprecated
Filename: core/Router.php
Line Number: 126
Backtrace:
File: /home/sindoborg/public_html/index.php
Line: 300
Function: require_once
A PHP Error was encountered
Severity: 8192
Message: Creation of dynamic property Post::$benchmark is deprecated
Filename: core/Controller.php
Line Number: 75
Backtrace:
File: /home/sindoborg/public_html/application/controllers/Post.php
Line: 11
Function: __construct
File: /home/sindoborg/public_html/index.php
Line: 300
Function: require_once
A PHP Error was encountered
Severity: 8192
Message: Creation of dynamic property Post::$hooks is deprecated
Filename: core/Controller.php
Line Number: 75
Backtrace:
File: /home/sindoborg/public_html/application/controllers/Post.php
Line: 11
Function: __construct
File: /home/sindoborg/public_html/index.php
Line: 300
Function: require_once
A PHP Error was encountered
Severity: 8192
Message: Creation of dynamic property Post::$config is deprecated
Filename: core/Controller.php
Line Number: 75
Backtrace:
File: /home/sindoborg/public_html/application/controllers/Post.php
Line: 11
Function: __construct
File: /home/sindoborg/public_html/index.php
Line: 300
Function: require_once
A PHP Error was encountered
Severity: 8192
Message: Creation of dynamic property Post::$log is deprecated
Filename: core/Controller.php
Line Number: 75
Backtrace:
File: /home/sindoborg/public_html/application/controllers/Post.php
Line: 11
Function: __construct
File: /home/sindoborg/public_html/index.php
Line: 300
Function: require_once
A PHP Error was encountered
Severity: 8192
Message: Creation of dynamic property Post::$utf8 is deprecated
Filename: core/Controller.php
Line Number: 75
Backtrace:
File: /home/sindoborg/public_html/application/controllers/Post.php
Line: 11
Function: __construct
File: /home/sindoborg/public_html/index.php
Line: 300
Function: require_once
A PHP Error was encountered
Severity: 8192
Message: Creation of dynamic property Post::$uri is deprecated
Filename: core/Controller.php
Line Number: 75
Backtrace:
File: /home/sindoborg/public_html/application/controllers/Post.php
Line: 11
Function: __construct
File: /home/sindoborg/public_html/index.php
Line: 300
Function: require_once
A PHP Error was encountered
Severity: 8192
Message: Creation of dynamic property Post::$exceptions is deprecated
Filename: core/Controller.php
Line Number: 75
Backtrace:
File: /home/sindoborg/public_html/application/controllers/Post.php
Line: 11
Function: __construct
File: /home/sindoborg/public_html/index.php
Line: 300
Function: require_once
A PHP Error was encountered
Severity: 8192
Message: Creation of dynamic property Post::$router is deprecated
Filename: core/Controller.php
Line Number: 75
Backtrace:
File: /home/sindoborg/public_html/application/controllers/Post.php
Line: 11
Function: __construct
File: /home/sindoborg/public_html/index.php
Line: 300
Function: require_once
A PHP Error was encountered
Severity: 8192
Message: Creation of dynamic property Post::$output is deprecated
Filename: core/Controller.php
Line Number: 75
Backtrace:
File: /home/sindoborg/public_html/application/controllers/Post.php
Line: 11
Function: __construct
File: /home/sindoborg/public_html/index.php
Line: 300
Function: require_once
A PHP Error was encountered
Severity: 8192
Message: Creation of dynamic property Post::$security is deprecated
Filename: core/Controller.php
Line Number: 75
Backtrace:
File: /home/sindoborg/public_html/application/controllers/Post.php
Line: 11
Function: __construct
File: /home/sindoborg/public_html/index.php
Line: 300
Function: require_once
A PHP Error was encountered
Severity: 8192
Message: Creation of dynamic property Post::$input is deprecated
Filename: core/Controller.php
Line Number: 75
Backtrace:
File: /home/sindoborg/public_html/application/controllers/Post.php
Line: 11
Function: __construct
File: /home/sindoborg/public_html/index.php
Line: 300
Function: require_once
A PHP Error was encountered
Severity: 8192
Message: Creation of dynamic property Post::$lang is deprecated
Filename: core/Controller.php
Line Number: 75
Backtrace:
File: /home/sindoborg/public_html/application/controllers/Post.php
Line: 11
Function: __construct
File: /home/sindoborg/public_html/index.php
Line: 300
Function: require_once
A PHP Error was encountered
Severity: 8192
Message: Creation of dynamic property Post::$load is deprecated
Filename: core/Controller.php
Line Number: 78
Backtrace:
File: /home/sindoborg/public_html/application/controllers/Post.php
Line: 11
Function: __construct
File: /home/sindoborg/public_html/index.php
Line: 300
Function: require_once
A PHP Error was encountered
Severity: 8192
Message: Creation of dynamic property Post::$db is deprecated
Filename: core/Loader.php
Line Number: 360
Backtrace:
File: /home/sindoborg/public_html/application/controllers/Post.php
Line: 12
Function: database
File: /home/sindoborg/public_html/index.php
Line: 300
Function: require_once
A PHP Error was encountered
Severity: 8192
Message: Creation of dynamic property CI_DB_pdo_driver::$compress is deprecated
Filename: database/DB_driver.php
Line Number: 371
Backtrace:
File: /home/sindoborg/public_html/application/controllers/Post.php
Line: 12
Function: database
File: /home/sindoborg/public_html/index.php
Line: 300
Function: require_once
A PHP Error was encountered
Severity: 8192
Message: Creation of dynamic property CI_DB_pdo_driver::$stricton is deprecated
Filename: database/DB_driver.php
Line Number: 371
Backtrace:
File: /home/sindoborg/public_html/application/controllers/Post.php
Line: 12
Function: database
File: /home/sindoborg/public_html/index.php
Line: 300
Function: require_once
A PHP Error was encountered
Severity: 8192
Message: Creation of dynamic property CI_DB_pdo_driver::$failover is deprecated
Filename: database/DB_driver.php
Line Number: 371
Backtrace:
File: /home/sindoborg/public_html/application/controllers/Post.php
Line: 12
Function: database
File: /home/sindoborg/public_html/index.php
Line: 300
Function: require_once
A PHP Error was encountered
Severity: 8192
Message: Creation of dynamic property CI_DB_pdo_mysql_driver::$failover is deprecated
Filename: database/DB_driver.php
Line Number: 371
Backtrace:
File: /home/sindoborg/public_html/application/controllers/Post.php
Line: 12
Function: database
File: /home/sindoborg/public_html/index.php
Line: 300
Function: require_once
A PHP Error was encountered
Severity: 8192
Message: Creation of dynamic property Post::$post_m is deprecated
Filename: core/Loader.php
Line Number: 323
Backtrace:
File: /home/sindoborg/public_html/application/controllers/Post.php
Line: 13
Function: model
File: /home/sindoborg/public_html/index.php
Line: 300
Function: require_once
A PHP Error was encountered
Severity: 8192
Message: Creation of dynamic property CI_Loader::$title is deprecated
Filename: core/Loader.php
Line Number: 888
Backtrace:
File: /home/sindoborg/public_html/application/controllers/Post.php
Line: 32
Function: view
File: /home/sindoborg/public_html/index.php
Line: 300
Function: require_once
A PHP Error was encountered
Severity: 8192
Message: Creation of dynamic property CI_Loader::$name is deprecated
Filename: core/Loader.php
Line Number: 888
Backtrace:
File: /home/sindoborg/public_html/application/controllers/Post.php
Line: 32
Function: view
File: /home/sindoborg/public_html/index.php
Line: 300
Function: require_once
A PHP Error was encountered
Severity: 8192
Message: Creation of dynamic property CI_Loader::$layout is deprecated
Filename: core/Loader.php
Line Number: 888
Backtrace:
File: /home/sindoborg/public_html/application/controllers/Post.php
Line: 32
Function: view
File: /home/sindoborg/public_html/index.php
Line: 300
Function: require_once
A PHP Error was encountered
Severity: 8192
Message: Creation of dynamic property CI_Loader::$nuvem_site is deprecated
Filename: core/Loader.php
Line Number: 888
Backtrace:
File: /home/sindoborg/public_html/application/controllers/Post.php
Line: 32
Function: view
File: /home/sindoborg/public_html/index.php
Line: 300
Function: require_once
A PHP Error was encountered
Severity: 8192
Message: Creation of dynamic property CI_Loader::$benchmark is deprecated
Filename: core/Loader.php
Line Number: 888
Backtrace:
File: /home/sindoborg/public_html/application/controllers/Post.php
Line: 32
Function: view
File: /home/sindoborg/public_html/index.php
Line: 300
Function: require_once
A PHP Error was encountered
Severity: 8192
Message: Creation of dynamic property CI_Loader::$hooks is deprecated
Filename: core/Loader.php
Line Number: 888
Backtrace:
File: /home/sindoborg/public_html/application/controllers/Post.php
Line: 32
Function: view
File: /home/sindoborg/public_html/index.php
Line: 300
Function: require_once
A PHP Error was encountered
Severity: 8192
Message: Creation of dynamic property CI_Loader::$config is deprecated
Filename: core/Loader.php
Line Number: 888
Backtrace:
File: /home/sindoborg/public_html/application/controllers/Post.php
Line: 32
Function: view
File: /home/sindoborg/public_html/index.php
Line: 300
Function: require_once
A PHP Error was encountered
Severity: 8192
Message: Creation of dynamic property CI_Loader::$log is deprecated
Filename: core/Loader.php
Line Number: 888
Backtrace:
File: /home/sindoborg/public_html/application/controllers/Post.php
Line: 32
Function: view
File: /home/sindoborg/public_html/index.php
Line: 300
Function: require_once
A PHP Error was encountered
Severity: 8192
Message: Creation of dynamic property CI_Loader::$utf8 is deprecated
Filename: core/Loader.php
Line Number: 888
Backtrace:
File: /home/sindoborg/public_html/application/controllers/Post.php
Line: 32
Function: view
File: /home/sindoborg/public_html/index.php
Line: 300
Function: require_once
A PHP Error was encountered
Severity: 8192
Message: Creation of dynamic property CI_Loader::$uri is deprecated
Filename: core/Loader.php
Line Number: 888
Backtrace:
File: /home/sindoborg/public_html/application/controllers/Post.php
Line: 32
Function: view
File: /home/sindoborg/public_html/index.php
Line: 300
Function: require_once
A PHP Error was encountered
Severity: 8192
Message: Creation of dynamic property CI_Loader::$exceptions is deprecated
Filename: core/Loader.php
Line Number: 888
Backtrace:
File: /home/sindoborg/public_html/application/controllers/Post.php
Line: 32
Function: view
File: /home/sindoborg/public_html/index.php
Line: 300
Function: require_once
A PHP Error was encountered
Severity: 8192
Message: Creation of dynamic property CI_Loader::$router is deprecated
Filename: core/Loader.php
Line Number: 888
Backtrace:
File: /home/sindoborg/public_html/application/controllers/Post.php
Line: 32
Function: view
File: /home/sindoborg/public_html/index.php
Line: 300
Function: require_once
A PHP Error was encountered
Severity: 8192
Message: Creation of dynamic property CI_Loader::$output is deprecated
Filename: core/Loader.php
Line Number: 888
Backtrace:
File: /home/sindoborg/public_html/application/controllers/Post.php
Line: 32
Function: view
File: /home/sindoborg/public_html/index.php
Line: 300
Function: require_once
A PHP Error was encountered
Severity: 8192
Message: Creation of dynamic property CI_Loader::$security is deprecated
Filename: core/Loader.php
Line Number: 888
Backtrace:
File: /home/sindoborg/public_html/application/controllers/Post.php
Line: 32
Function: view
File: /home/sindoborg/public_html/index.php
Line: 300
Function: require_once
A PHP Error was encountered
Severity: 8192
Message: Creation of dynamic property CI_Loader::$input is deprecated
Filename: core/Loader.php
Line Number: 888
Backtrace:
File: /home/sindoborg/public_html/application/controllers/Post.php
Line: 32
Function: view
File: /home/sindoborg/public_html/index.php
Line: 300
Function: require_once
A PHP Error was encountered
Severity: 8192
Message: Creation of dynamic property CI_Loader::$lang is deprecated
Filename: core/Loader.php
Line Number: 888
Backtrace:
File: /home/sindoborg/public_html/application/controllers/Post.php
Line: 32
Function: view
File: /home/sindoborg/public_html/index.php
Line: 300
Function: require_once
A PHP Error was encountered
Severity: 8192
Message: Creation of dynamic property CI_Loader::$load is deprecated
Filename: core/Loader.php
Line Number: 888
Backtrace:
File: /home/sindoborg/public_html/application/controllers/Post.php
Line: 32
Function: view
File: /home/sindoborg/public_html/index.php
Line: 300
Function: require_once
A PHP Error was encountered
Severity: 8192
Message: Creation of dynamic property CI_Loader::$db is deprecated
Filename: core/Loader.php
Line Number: 888
Backtrace:
File: /home/sindoborg/public_html/application/controllers/Post.php
Line: 32
Function: view
File: /home/sindoborg/public_html/index.php
Line: 300
Function: require_once
A PHP Error was encountered
Severity: 8192
Message: Creation of dynamic property CI_Loader::$post_m is deprecated
Filename: core/Loader.php
Line Number: 888
Backtrace:
File: /home/sindoborg/public_html/application/controllers/Post.php
Line: 32
Function: view
File: /home/sindoborg/public_html/index.php
Line: 300
Function: require_once
A PHP Error was encountered
Severity: 8192
Message: Creation of dynamic property Layout::$url_tema is deprecated
Filename: hooks/Layout.php
Line Number: 17
Backtrace:
File: /home/sindoborg/public_html/application/hooks/Layout.php
Line: 17
Function: _error_handler
File: /home/sindoborg/public_html/index.php
Line: 300
Function: require_once
A PHP Error was encountered
Severity: 8192
Message: Creation of dynamic property Post::$site is deprecated
Filename: core/Loader.php
Line Number: 323
Backtrace:
File: /home/sindoborg/public_html/application/layouts/magazine.php
Line: 3
Function: model
File: /home/sindoborg/public_html/application/hooks/Layout.php
Line: 37
Function: file
File: /home/sindoborg/public_html/index.php
Line: 300
Function: require_once
SINDOB
Vendi um imóvel de herança. Sou obrigado a pagar IR sobre o ganho?
Vendi um imóvel de herança. Sou obrigado a pagar IR sobre o ganho?
Especialistas respondem dúvidas de leitor sobre imposto de renda. Envie você também suas perguntas
Resposta de David Soares, consultor da IOB
Caro leitor, segundo a legislação do Imposto de Renda, o ganho de capital apurado na alienação de imóvel recebido por herança é tributado. Porém, há situações específicas em que a legislação fiscal prevê isenções sobre o ganho apurado.
Minha orientação é que você preencha o Programa de Apuração dos Ganhos de Capital (GCAP2021) e descubra se está ou não obrigado a pagar imposto sobre o ganho.
Como declarar herança
Quem era o representante legal de uma pessoa falecida em 2020 ou recebeu uma herança no ano passado precisa declarar seus bens e rendimentos no Imposto de renda.
O representante legal do falecido é responsável pela entrega da declaração até que o processo do inventário seja iniciado. Posteriormente, ela deverá ser entregue pelo inventariante, nomeado pelos herdeiros ou pelo juiz.
A declaração inicial de espólio, nome dado ao conjunto de bens, direitos e obrigações da pessoa que morreu, deve ser feita no mesmo programa da Receita utilizado para preencher a declaração do IR.
Se você é herdeiro ou meeiro e é obrigado a declarar o Imposto de Renda neste ano, inclua os bens recebidos em suas declarações de Imposto de Renda como se fossem bens “novos”, na ficha de “Bens e Direitos”. Informe que eles foram transferidos por herança ou meação no campo “Discriminação” e inclua a identificação do falecido.
Caso o bem transferido tenha direito a alguma isenção de imposto sobre o ganho de capital, talvez seja melhor fazer a transferência pelo valor de mercado, dependendo dos valores envolvidos e do percentual de isenção.
O valor total transferido também deve ser informado na ficha de “Rendimentos Isentos e Não Tributáveis”. Se você é herdeiro, informe o valor na linha 10 “Transferências Patrimoniais – doações e herança”. Se você é meeiro, informe a parte recebida como meação na linha 17 “Transferências patrimoniais – meação”.
A EXAME Invest, em parceria com a IOB, responderá as perguntas dos leitores. Os interessados devem enviar suas questões por e-mail até o final de abril. O endereço é exameinvest@exame.com.