Income tax for investments, made painless: assets, income, and ready-to-pay tax

Declaring investments is where many people get stuck on the income tax return: remembering the average price of each stock, summing dividends spread across months, checking whether any sale turned a profit above the exemption. CaixaUnica's IRPF module (Brazil's annual income tax return) does that math for you — from the same portfolio reports you've already imported.

Important: CaixaUnica does not replace the tax authority's software. It hands you the right numbers, organized into the return's sections, so you can check and fill them in (or verify what you've already filed) with no manual re-entry.

What the report generates

You pick the base year and the system produces a report with the sections that matter to investors:

• Assets and Rights — every position in custody as of December 31, valued at average cost and already tagged with the asset code the tax authority uses.
• Exempt Income — dividends and real estate fund income by asset. Avenue dividends (in US dollars) are converted to reais using the historical PTAX rate for the date.
• Exclusively Taxed at Source — interest on equity (JCP) by asset.
• Variable Income (capital gains) — a month-by-month summary of sales, with the check for the R$ 20,000/month exemption on stocks and an estimate of the tax due on the profit (15% on common operations, 20% on real estate funds). Day trades have rules of their own and stay outside the estimate — check those operations with your accountant.

Export as PDF or CSV

The full report comes out as a PDF in one click — ready to file away or send to your accountant. And each section can also be downloaded as CSV — one at a time or all together in a single file, the shortcut to check line by line against your return without retyping anything.

Conservative where it needs to be

Tax math goes badly wrong when the cost basis is broken. That's why CaixaUnica is careful on two points:

• It doesn't invent profit in the portfolio. If a sale has no priced buy before it (the classic case of an asset that arrived via a custody transfer), the portfolio doesn't book the whole amount as a gain — it flags the case for you to check, instead of inflating your returns with "phantom profit".
• A reference price per year. For those assets with no purchase price, there's a reconciliation table where you inject a reference price per year. Fill it in before using the capital-gains section: without a starting cost, that asset's tax estimate would treat the entire sale as profit.

How to use it, start to finish

1. Import your portfolio reports (B3, Avenue, Binance) on the Upload page.
2. Generate the IRPF for the year you're going to file.
3. Review section by section — Assets and Rights, exempt income, exclusively-taxed income, and capital gains.
4. Export the PDF (or the per-section CSVs) and use it as a reference for your return.

Scope

This module covers the part that takes the most work: declaring your investments. It doesn't fill in the whole return (salaries, dependents, medical expenses, etc.) — the goal is to lift the weight of the portfolio, dividend, and capital-gains numbers, which are exactly the ones that consume the most time and raise the most questions.

Sources

• Lei 9.250/1995 — art. 25: assets and rights are declared as they stood on December 31 of the calendar year, at their acquisition values.
• Lei 9.249/1995 — art. 10 (profits and dividends not subject to withholding) and art. 9, § 3, II (withholding on JCP is final for individuals).
• Lei 11.033/2004 — art. 3, I and III (the R$ 20,000/month stock exemption and exempt real estate fund income) and art. 2 (15% on ordinary trades, 20% on day trades).
• Lei 8.668/1993 — art. 18, as worded by Lei 9.779/1999: 20% on gains from selling real estate fund quotas, with no exemption.
• Receita Federal — Ganho Líquido (net gain) — acquisition cost is computed as the weighted average of unit costs.
• Receita Federal — Manual MIR, Bens Financeiros (financial assets) — the financial asset types and how to report the December 31 value.