> ## Content Index > Fetch the complete content index at: https://blog.erlancarreira.com.br/llms.txt > Use this file to discover other available public pages before exploring further. # How to Report Stocks on Your Income Tax Return: Complete Official Guide - URL: https://blog.erlancarreira.com.br/como-declarar-acoes-imposto-de-renda-en/ - Published: 2026-10-30T12:02:18.000Z - Updated: 2026-10-30T12:02:18.000Z - Author: Erlan da Silva Carreira Reporting investments in the stock market may seem complex for first-time investors, but the process follows clear rules established by the Brazilian Federal Revenue Service (*Receita Federal*). Understanding how to report your custody, earnings, and any sales is essential to keeping your tax status regular and avoiding tax audits (*malha fina*). This practical guide details the step-by-step process for registering your stocks in the income tax software, using official guidelines from regulatory bodies. --- ## 1\. Who is Required to Report Stocks on the Income Tax Return? Merely holding stocks does not automatically force taxpayers to submit the annual return, unless they fall under one of the general mandatory rules (such as exceeding taxable income limits or holding assets above the threshold established by the Federal Revenue). However, **anyone who carried out variable income operations on the Stock Exchange** (selling stocks regardless of the amount, or calculating taxable net gains in the calendar year) has a specific obligation to fill out the corresponding forms in the income tax software. --- ## 2\. How to Report Stocks in the "Assets and Rights" (*Bens e Direitos*) Schedule ![](https://blog.erlancarreira.com.br/content/images/2026/10/como-declarar-acoes-imposto-de-renda-inline-1.jpg) All stocks held in custody at B3 on December 31 of the calendar year must be included in the annual return, regardless of whether they generated a profit or loss in trades. According to the Federal Revenue's official guidelines: - Stocks held in custody at B3 must be reported in the Assets and Rights schedule at their total acquisition cost. ### Step-by-Step for Filling Out: 1. In the income tax software, access the **Assets and Rights** schedule. 2. Click **New** and select the corresponding **Group** (usually *03 - Corporate Holdings* or according to the Federal Revenue's annual guidance for stocks/financial assets). 3. Select the appropriate **Code** (such as *01 - Stocks (including those listed on the exchange)*). 4. Enter the **Location** (Brazil - 105). 5. In the **Description** field, detail the quantity of stocks, the ticker symbol, the name and CNPJ of the issuing company, and the brokerage firm where the custody is held. 6. Fill in the **Situation on 12/31** fields for the previous year and the calendar year according to the effective purchase cost (including operational fees and brokerage that make up the average acquisition price). --- ## 3\. Exemption and Calculation of Gains on Sales Selling stocks in the spot market has specific taxation rules on capital gains (the positive difference between the selling price and the purchase cost). The general exemption rule establishes that: - Net gains on stock sales of up to R$ 20,000 in a single month are exempt from income tax, except for day trading. If the total volume of sales in a single month exceeds the R$ 20,000 limit and there is a net profit in regular operations, the tax due (usually 15% on the gain) must be calculated using the Gains Calculation program (GCPX) and paid via DARF by the last business day of the month following the calculation. --- ## Summary Table: Where and How to Report Stock Operations ![](https://blog.erlancarreira.com.br/content/images/2026/10/como-declarar-acoes-imposto-de-renda-inline-2.jpg) | Operation Type / Information | IR Software Schedule | General Rule / Parameter | | --------------------------------- | ------------------------------------- | ----------------------------------------------------- | | **Custody position (12/31)** | Assets and Rights (*Bens e Direitos*) | Reported at total acquisition cost. | | **Monthly sales up to R$ 20k** | Tax-Exempt and Non-Taxable Income | Income tax exemption (except day trade). | | **Sales over R$ 20k with profit** | Variable Income / Regular Operations | Monthly calculation and payment via DARF (15%). | | **Dividends received** | Tax-Exempt and Non-Taxable Income | Exempt from withholding tax for individual investors. | --- ## 4\. Common Mistakes When Reporting Stocks - **Updating stock values by market price:** The most frequent error is changing the asset's value in the Assets and Rights schedule based on the year-end quotation. The record must strictly reflect the acquisition cost. - **Confusing settlement date with trade date:** For deadlines and cost calculations, consider the date the trade was actually settled in the clearing house. - **Forgetting to report dividends:** Although exempt, earnings paid out as dividends must be reported in the tax-exempt income schedule. --- ## Frequently Asked Questions (FAQ) ### 1\. Do I need to report stocks even if their value dropped? Yes. Reporting in Assets and Rights is mandatory for custody held at year-end, regardless of whether the asset gained or lost value relative to the purchase price. ### 2\. Do Interest on Equity (*Juros sobre o Capital Próprio* \- JCP) fall under the same rule as dividends? No. Interest on Equity is subject to withholding income tax at source (usually 15%) and must be reported in the schedule for income subject to exclusive/definitive taxation or tax-exempt income, according to the statement provided by the custodian institution. ### 3\. How do I report fractional stocks? The filling rules in the Assets and Rights schedule are identical to those for standard lots. Taxpayers must sum the quantity and acquisition cost of assets held in the same company, regardless of whether they were traded in the standard or fractional market. --- ## Conclusion Maintaining rigorous control of brokerage notes and the average acquisition price considerably simplifies filling out the annual Income Tax return. Organizing this information month by month prevents discrepancies with the tax authorities and ensures the correct utilization of benefits such as the exemption on sales up to R$ 20,000. To deepen your knowledge in tax planning and investments, also check out our guides on [fixed income regressive tax table](https://coinprice.com.br/tabela-regressiva-ir-renda-fixa?ref=blog.erlancarreira.com.br) and [2026 income tax investment reporting](https://coinprice.com.br/imposto-de-renda-2026-declarar-investimentos?ref=blog.erlancarreira.com.br). *Disclaimer: Tax guidelines are based on the regulations of the Brazilian Federal Revenue Service and may change according to current legislation. This content is exclusively educational and does not replace consultation with an accountant or specialized professional.* --- ## Sources / Evidence Used - [Bolsa de Valores — Receita Federal](https://www.gov.br/receitafederal/pt-br/assuntos/meu-imposto-de-renda/pagamento/renda-variavel/bolsa-de-valores-1?ref=blog.erlancarreira.com.br) - [Isenções — Receita Federal](https://www.gov.br/receitafederal/pt-br/assuntos/meu-imposto-de-renda/pagamento/renda-variavel/bolsa-de-valores-1/isencoes?ref=blog.erlancarreira.com.br)