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Fonte: RFB
Entrou em vigor em 23/01/2015 alteracao do IOF para operacoes com cedentes Pessoas Fisicas de 0,0041% (quarenta e um décimos de milésimos por cento) ao dia para 0,0082% (oitenta e dois décimos de milésimos por cento) ao dia. As operações com Pessoas Juridicas não foram alteradas.
A nova aliquota (0,0082/ao dia) incidirá nas seguintes hipoteses:
– operações de emprestimo, sob qualquer modalidade, inclusive abertura de crédito, quando houver definição ou não do valor do principal a ser utilizado pelo mutuário;
– operações de desconto, inclusive na de alienação a empresas de factoring de direitos creditórios resultantes de vendas a prazo;
– adiantamentos a depositante;
– empréstimos, inclusive sob a forma de financiamento, sujeitos à liberacao de recursos em parcelas, ainda que o pagamento seja parcelado;
– excessos de limite, ainda que o contrato esteja vencido, quando houver definicao ou não do valor do principal a ser utilizado;
– operacoes de financiamento para aquisicao de imoveis não residenciais.
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